RATHINASAMY PUSHPAVENI,SALEM vs. ITO, WARD-1(1), SALEM
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 1378/CHNY/2023[2018-19]Status: DisposedITAT Chennai30 Apr 2024AY 2018-19
Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1378/Chny/2023 िनधा"रण वष" /Assessment Year: 2018-19 Rathinasamy Pushpaveni, The Income Tax Officer, Rohini Garden, Vs. Ward-1(1), Azhagapuram Pudur, Salem. Salem – 636 016. [Pan: Bxxpp-0274-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri N.V. Lakshmi, Advocate ""यथ" क" ओर से /Respondent By : Shri Arv Srinivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 25.04.2024 घोषणा क" तारीख /Date Of Pronouncement : 30.04.2024
For Appellant: Shri N.V. Lakshmi, AdvocateFor Respondent: Shri ARV Srinivasan, Addl. CIT
Section 139(4)Section 246Section 264Section 264(4)Section 269SSection 271D
well as this Tribunal.
5. The Ld. D.R vehemently supported the order of the Ld. CIT(A) in
view of the provisions of Section 264(4) of the Act holding that once
the assessee resorts to revisionary provisions, it loses its rights to
contest the matter further before appellate authorities