2023 (8) TMI 1681

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....Corporation, M/s. Tsugami Precision Engineering India P. Ltd, M/s. United Overseas Facilities Management Pvt. Ltd, M/s. Sharadha Terry Products Pvt. Ltd, M/s. Ultracon Structural Systems Pvt. Ltd., M/s. Wheels India Ltd., M/s. Mudhra Fine Blanc Pvt. Ltd, Anjappar Chettinad Restaurant Madurai LLP, M/s. T.A.V & Company, M/s. DFE Pharma India LLP, Sri Kumaraguru Mill Limited<br>Income Tax<br>2023 (8)....

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....r Aggarwal, AM For the Applicant : Shri AR. V. Sreenivasan Addl. CIT. For the Respondent : Shri S. Sridhar, Advocate, Shri D. Anand, Advocate, Shri Tarun, Advocate for Mr. S. Sridhar, Advocate, Shri Sudarshan, C.A, Shri Saroj Kumar Parida, Advocate, Shri Muralidharan, CFO & Shri Ajit, Senior Manager, Shri V. Padmanabhan C.A., Shri G.S.D. Babu, Advocate. ORDER MANOJ KUMAR AGGARWAL (ACCO....

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....ons of revenue has been allowed and the issue, on merits, has been decided against the assessee considering the decision of Hon'ble Supreme Court in the case of Checkmate Services P. Ltd. Vs CIT (143 Taxmann.com 178; dated 12.10.2022). After considering the rival submissions, the Bench held that there was mistake apparent from record in terms of section 254(2) and therefore, the Revenue's applicat....