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“Section 177(2)”

Section References (mined)Section 177Section 177(2)2 judgments

A.G.T. ELECTRONICS LTD.,COIMBATORE vs. ADIT, CPC, , BENGALURU

In the result, the appeal of the assessee is allowed

ITA 2767/CHNY/2024[2018-19]Status: DisposedITAT Chennai17 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita No.2767/Chny/2024 िनधा8रण वष8 /Assessment Year: 2018-19

For Appellant: Shri S. Sridhar, Advocate (Erode)For Respondent: Ms. R. Anitha, Addl. CIT
Section 139(9)Section 143(1)Section 143(2)Section 143(3)Section 264Section 44A

discovery, production of evidence, etc.; to call for information; and to inspect registers of companies. Section 154 - Rectification of mistakes by Commissioners (Appeals). Sections 177(2), 189(2), 271, 271A and 272A - Commissioners (Appeals) to have the same powers as Appellate Assistant Commissioners in regard to imposition of penalty. Section

P. KRISHNAMURTHY,VILLUPURAM vs. ITO,WARD-2, VILLUPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 773/CHNY/2023[2013-14]Status: DisposedITAT Chennai07 Feb 2024AY 2013-14

Bench: Shri Mahavir Singh

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri G.Suresh, JCIT
Section 143(1)Section 143(2)Section 143(3)Section 246ASection 249(2)(b)Section 264Section 69

discovery, production of evidence, etc.; to call for information; and to inspect registers of companies. Section 154 - Rectification of mistakes by Commissioners (Appeals). Sections 177(2), 189(2), 271, 271A and 272A - Commissioners (Appeals) to have the same powers as Appellate Assistant Commissioners in regard to imposition of penalty. Section