GOPAL SIVAKUMAR,TRICHY vs. ACIT, CIRCLE-1,, TRICHY

ITA 2831/CHNY/2026Status: DisposedITAT Chennai03 September 2026AY 2023-243 pages

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Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & MS. PADMAVATHY.S

For Respondent: Ms. M.Subashri, Addl. CIT

PER PADMAVATHY.S, A.M: This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") dated 03.02.2026 for Assessment Year (AY) 2023-24. Gopal Sivakumar :- 2 -:

2.

The assessee is an individual and is engaged in the business providing le

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