PANJAVARNAM SIVASUBRAMANIAN,TIRUPUR vs. THE INCOME TAX OFFICER , FACELESS ASSESSMENT
In the result, appeal filed by the assessee is allowed for statistical purposes
ITA 184/CHNY/2025[2022-23]Status: DisposedITAT Chennai22 Aug 2025AY 2022-23
Bench: Shri Aby T. Varkey & Shri Amitabh Shukla
For Appellant: Mr.M. Siva Kumar, AdvocateFor Respondent: Ms. Anitha, Addl.CIT
Section 44ASection 69A
Sadhana Enviro Engineering Services vs. Joint Commissioner of Central
Tax & others, where it held that in view of the amendment inserting
Section 16(5) the petitioner should be given a reasonable opportunity and heard by the original authority, which should then proceed in accordance with law"
2. Sterling Tools