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TMI Blog2021 (7) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent : Mrs.V. Pushpa in all TCAs Junior Standing counsel And Mr.M.Swaminathan, Senior Standing Counsel JUDGMENT R. HEMALATHA, J. These appeals are directed against the orders of Income Tax Appellate Tribunal 'D' Bench, Chennai by its order dated 11.10.2012 in ITA Nos.1424, 1425, 1426, 1427 & 1428/MDS/2012 for the assessment years 2003-2008. 2.The Respondent/Assessee M/s.Susee Cars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng addition on account of registration of new vehicles and RTO expenses of Rs. 2,000/- per vehicle. Thereby the assessing officer determined the taxable income and demanded tax which is inclusive of interests under Section 234 A to C of the Act are as follows: Asst Year Date of filing Income Returned Rs. Income Assessed Rs. Tax Demanded Rs. 2003-04 11.11.08 69,500 41,71,500 26,58,030 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal 'D' Bench, Chennai. 3.The Income Tax Appellate Tribunal however held that similar issue regarding additon made on estimated receipts from the customers for getting vehicle registered, had already come up for consideration before the Tribunal in respect of assessee's sister concern namely M/s.Susee Auto Plaza Private Limited wherein the addition made on this account was deleted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ? 3)Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in deleting the addition since the assessee is in the same line of businsess, further all the group concerns are operated fromt he same address, modus operandi is the same, the partners/directors are related and common and the employees are also common?" 4.Heard Mr.Kaushik for Mr.S.Sridhar, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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