MRS. VARALAKSHMI,TIRUVALLUR vs. ITO, WARD-116(1), CHENNAI
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Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI S.R. RAGHUNATHA
PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 15.09.2026 for the Assessment Year (hereinafter referred to as "AY”) 2015-16. 2. The assessee has raised inter-alia a legal issue by filing additional ground which is noted as under: Mrs. Varalakshmi :: 2 ::
On the facts and circumstances of the case, the First Appellate Authority is not just
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