Raja Satheeshkumar, Salem vs. ITO, Ward-1(6), Salem
The appeal of the assessee is partly allowed for statistical purposes
ITA 2942/CHNY/2025[2011-12]Status: DisposedITAT Chennai17 Dec 2025AY 2011-12
Bench: Hon’Ble Shri George George K & Before Hon’Ble Shri Inturi Rama Raoआयकर अपील सं./Ita No.2942/Chny/2025 Assessment Years: 2011-12 Raja Satheeshkumar, Income Tax Officer, H.No.2/167, Cecg Nagar, Alagapuram, Ward-1(6), Periyapudur, Salem, Salem. Tamil Nadu-636 016. [Pan: Auqps9210G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr.Bhupendran S, Advocate प्रत्यर्थी की ओर से /Revenue By : Ms.R.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 16.12.2025 घोषणा की तारीख /Date Of Pronouncement : 17.12.2025 आदेश / O R D E R Per Inturi Rama Rao, A.M :
For Appellant: Mr.Bhupendran S, AdvocateFor Respondent: Ms.R.Anitha, Addl.CIT
Section 139(1)Section 142(1)Section 143Section 143(3)Section 148Section 246Section 246A
…er giving effect to the orders of the appellate authorities is an order of assessment under section 143 or 144. It cannot be anything else. 11. This aspect of the matter also came to be considered by the Calcutta High Court in Kooka Sidhwa & Co. v. CIT [1964] 54 ITR 54 in which it was held that where, pursuant to the directions of the Tribunal in an order under section 33(4) of the Indian Income-tax Act, 1922 (section 254 of the 1961 Act) to revise and amend the assessment made by the ITO, the ITO revises the assessment, the order passed by the ITO partakes of the character of a fresh assessment order and is refe…
