KALYANASUNDARAM SURESH,CHENNAI vs. ACIT NON CORPORATE CIRCLE 2, CHENNAI

ITA 297/CHNY/2019Status: DisposedITAT Chennai28 August 2024AY 2013-14Bench: Shri S.S. Viswanethra Ravi (Judicial Member), Shri S.R. Raghunatha (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal held that Section 127 of the Income Tax Act was not applicable as the transfer was within the same range due to a change in monetary limits. It also dismissed grounds related to the limitation of notices and additions made on account of credit card payments, finding no infirmity in the CIT(A)'s order.

What were the facts?

The assessee appealed against an order for AY 2013-14. The appeal raised grounds regarding the legality of case transfer, limitation of notices, and additions made to income. The tribunal considered additional grounds raised by the assessee.

What were the issues?

Whether the transfer of the assessee's case was in accordance with Section 127, and if notices issued were within the limitation period. Whether additions made on account of credit card payments were justified without rejection of books of accounts.

Which sections of the Income-tax Act were involved?

Section 127,Section 143(2),Section 145(3),Section 144

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(13)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Before: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunatha

Hearing: 23.07.2024Pronounced: 28.08.2024

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 28.12.2018 passed by the ld. Commissioner of Income Tax (Appeals)-2, Chennai for the assessment year 2013-14. 2. The ld. AR Shri K. Ravi Kannan, Advocate drew our attention to the additional grounds of appeal filed on 10

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 127

All 1,067 judgments and leading authorities on Section 127 →

Recent GST High Court judgments

Search GST case law →