“Section 2(22)(3)”

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. REJI ABRAHAM, CHENNAI

In the result, CO of the assessee vide CO-53/Chny/2024 is dismissed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita-1762 / Chny/2024, Assessment Years-2011-12 आयकर अपील सं./Co-53 / Chny/2024, Assessment Years-2011-12 Assistant Commissioner Of Income Reji Abraham, Tax, Corp-Circle-1(1) No.113, Janapriya Crest, Chennai. Pantheon Road, Egmore, Chennai – 600 008. [Pan: Adqpr6864A] आयकर अपील सं./Co-53 / Chny/2024, Assessment Years-2011-12 Reji Abraham, Assistant Commissioner Of Income No.113, Janapriya Crest, Tax, Corp-Circle-1(1) Pantheon Road, Chennai. Egmore, Chennai – 600 008. [Pan: Adqpr6864A] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr. N.Arjun Raj, Advocate. प्रत्यर्थी की ओर से /Revenue By : Mr.Nathala Ravi Babu, Cit सुनवाई की तारीख/Date Of Hearing : 28.02.2025 घोषणा की तारीख /Date Of Pronouncement : 23.04.2025 आदेश / O R D E R Per Amitabh Shukla, A.M : The Below Mentioned Appeals Have Been Filed By The Revenue For Ay-2011-12 & Ay-2011-12 Contesting The Order Of Ld. First Appellate Authority Indicated Column-E, Herein Below:-

आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क