Sindhanai Artificial Intelligence Systems Pvt. Ltd., Chennai vs. ITO, Corporate Ward-6(3), Chennai
In the result, the appeals filed by the assessee are allowed
ITA 3260/CHNY/2024[2022-23]Status: DisposedITAT Chennai27 Mar 2025AY 2022-23
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 3259 & 3260/Chny/2024 िनधा"रण वष" / Assessment Years: 2021-22& 2022-23 Sindhanai Artificial Intelligence The Income Tax Officer, Systems Pvt. Ltd., V. Corporate Ward6(3) New No.33/2, Old No.5/2, Chennai. Rajeshwari Apartment, 5Th Cross Street, Alagiri Nagar, Vadapalani, Chennai – 600 026. [Pan:Aaxcs 9635F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri J. Saravanan, Advocate ""थ" की ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तार"ख/Date Of Hearing : 26.03.2025 घोषणा क" तार"ख/Date Of Pronouncement : 27.03.2025 आदेश /O R D E R
For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Ms.Gouthami Manivasagam, JCIT
Section 115JSection 139(1)Section 143(1)Section 143(1)(a)Section 80I
…High Court decision in the case of CIT vs. Ramani Realtors (P) Ltd., reportedin 54 taxamann.com 321, wherein the Hon’ble High Court has observed in para 5 as below:- “5. In yet another decision in Commissioner of Income Tax v. Print Systems & Products, (2006) 285 ITR 260 (Mad.), this Court held that filing of audit report along with the return, as contemplated under Section 32AB(5) of the :-5-: ITA. Nos:3259 & 3260/Chny/2024 Income Tax Act, is only directory and not mandatory. The relevant portion of the said decision reads as under: “With regard to the interpretation of section 32AB as well as corresponding sec…
