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Case Law Details

Case Name : M/s. Parco Diagnostics & Research Centre Pvt. Ltd. Vs The Deputy Commissioner of Income-tax(TDS), (ITAT Cochine)
Appeal Number : I.T.A. Nos. 456-458/Coch/2016
Date of Judgement/Order : 08/06/2017
Related Assessment Year : 2005-06 to 2007-08
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These appeals at the instance of the assessee are directed against the consolidated order of the CIT(A) dated 17/06/2016, in relation to the assessment years 2005-06,2006-07 and 2007-08. The order of the CIT(A) arise out of the orders passed u/s. 201 and 201(1A) of the I.T. Act.

2. Since common issue is raised in these appeals, they were heard together and disposed of by this consolidated order.

3. Grounds raised are identical in all the assessment years, hence grounds pertaining to assessment year 2005-06 are reproduced below:

1. The order of the learned Commissioner of Income Tax(Appeals) in T.A. No. 108/RI/CIT/CLT/2008-09 dated 17-06-2016, partly allowing the appeal filed by the appellant for the assessment year 2005-06 is infirm in law and contrary to facts and circumstances ofthe case.

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