REKHA CHAWLA,SALEM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SALEM, SALEM
In the result, appeals filed by both assessees in ITA Nos
ITA 375/CHNY/2022[2012-13]Status: DisposedITAT Chennai31 May 2023AY 2012-13
Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &
For Respondent: Mr.S.R.Karuppusamy, CIT
Section 143(3)Section 263
…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी मंजूनाथा.जी, माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.392 & 393/Chny/2021 & ITA Nos.374 & 375/Chny/2022 िनधा"रण वष" /Assessment Years: 2011-12 & 2012-13 v. Ms.Rekha Chawla, The Asst. Commissioner- No.15, “Gurukripa”, of Income Tax, Vidhyalaya Road, Central Circle, Opp. Ramakrishna Park, Salem. Salem-636 007. [PAN: ACHPR 4894 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं…