2016 (11) TMI 894

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.... Adv For the Respondent : Mr. K. Radhakrishnan, Sr. Adv. Mr. H. Raghavendra Rao, Adv. Mr. Arijit Prasad, Adv. Ms. Mukti Choudhary, Adv. Mrs. Anil Katiyar,Adv. Mr. B. V. Balaram Das,Adv. CIVIL APPEAL NO(S).8738 OF 2016 (Arising out of S.L.P.(C)...CC No. 10169/2014) CIVIL APPEAL NO(S).8739 OF 2016 (Arising out of SLP(C) No.14325/2014) CIVIL APPEAL NO(S).8740 OF 2016 (Arising out of SLP(C) No.1....

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.... of the Act would, therefore, become mandatory. The above facts have been over looked by the High Court in holding that Section 44AD is applicable to the case of the appellant-assessee. We, therefore, set aside the order of the High Court as well as the order of the assessment and direct that necessary steps be taken in accordance with law so far as the assessment year 2009-2010 is concerned. ....