Arulmigu Birma Trust, Kumbakonam V. ACIT, Trichy

CO 21/CHNY/2011

• Counselvise Citation: [2011] 122 COUNSELVISE.COM (IT) 5722 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 21-03-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 28-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR
• Keywords: Block assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH A CHENNAI BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AN D SHRI GEORGE MATHAN, JUDICIAL MEMBER .. C.O. NO. 21/MDS/2011 (IN IT(SS) A NO. 1/MDS/2011 BLOCK ASSESSMENT YEARS: 1991-92 TO 2001-02 M/S. ARULMIGU BIRMA TRUST, 40, J.P. KOIL WEST STREET, KUMBAKONAM-612 001. V. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-II, TIRUCHIRAPALLI. (PAN: AAATA2907H) (CROSS OBJECTOR) (RESPONDENT) CROSS OBJECTOR BY : SHRI S. SRIDHAR RESPONDENT BY : SHRI SHAJI P. JACOB O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS A CROSS OBJECTION FILED BY THE ASSESSEE IN THE APPEAL OF THE REVENUE IN IT(SS)A NO.1/MDS/2011 FOR THE BLOCK PERI OD 1991-92 TO 2001-02. 2. SHRI S. SRIDHAR, ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI SHAJI P. JACOB, SR. DR REPRESENTED ON BEHALF OF THE REVENUE. 3. THE ASSESSEE HAS ALSO FILED A CROSS OBJECTION IN C.O. NO.23/MDS/2011 AGAINST THE SAME APPEAL FILED BY THE REVENUE. AS T HE PRESENT CROSS OBJECTION IS C.O. NO.21/MDS/2011 2 DUPLICATE, THE SAME IS DISMISSED AS INFRUCTUOUS. IN THE CIRCUMSTANCES THE CROSS OBJECTION FILED BY THE ASSESSEE IS DISMISSED. 4. THE ORDER WAS PRONOUNCED IN THE COURT ON 21 ST MARCH, 2011. SD/- SD/- (ABRAHAM P. GEORGE) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 21 ST MARCH, 2011. H. COPY TO: CROSS OBJECTOR/AO/CIT (A)/CIT/D.R./GUARD F ILE