“Section 144(7)”

Section References (mined)Section 144Section 144(7)3 judgments

SRIDHARAN SHANMUGAM,SALEM vs. ITO, INTERNATIONAL TAXATION WARD,, COIMBATORE

In the result the appeal of the assessee is allowed

ITA 544/CHNY/2025[2022-23]Status: DisposedITAT Chennai03 Mar 2026AY 2022-23

Bench: Shri S.S.Viswanethra Ravi & Shri S.R.Raghunatha

For Appellant: Shri. P.M.Kathir, AdvocateFor Respondent: Ms. C.Vatchala, CIT

Section 143(3)Section 144(7)Section 144C(1)Section 144C(5)Section 69Section 69A

आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस

NAMASIVAYAM ARUNPRASAD,CHENNAI vs. ITO, INTL TAXN WARD-2(1), CHENNAI

In the result, the appeal filed by the assessee is allowed and the stay application is dismissed

ITA 548/CHNY/2025[2015-16]Status: DisposedITAT Chennai12 Mar 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.548/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 & S.A. No. 24/Chny/2025 [In I.T.A. No.548/Chny/2025] Namasivayam Arunprasad, Vs. The Income Tax Officer, C/O S. Ramanathan, Advocate, International Taxation Ward 2(1), No. 4, Srinivasan Street, First Floor, Chennai. Mandaveli, Chennai 600 028. [Pan:Adjpn0394E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Ramanathan, Advocate ""थ" की ओर से/Respondent By : Shri Shivanand K Kalakeri, Cit सुनवाई की तारीख/ Date Of Hearing : 06.03.2025 घोषणा की तारीख /Date Of Pronouncement : 12.03.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi:

For Appellant: Shri S. Ramanathan, AdvocateFor Respondent: Shri Shivanand K Kalakeri, CIT

Section 144(7)Section 144C(1)Section 147Section 148Section 69

against which, the assessee filed objection before the DRP. While considering the objections, the DRP directed the Assessing Officer to conduct enquiry under section 144(7) of the Act. The Assessing Officer, in his final assessment order, held that the assessee could not explain the source for payment

BHASKAR DANVE PATIL ,JALNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, JALNA, JALNA

In the result, the appeal of the assessee is partly allowed for statistical purposes with the directions given above

ITA 285/PUN/2024[2016-17]Status: DisposedITAT Pune14 Oct 2024AY 2016-17

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Mrs. M.N. KulkarniFor Respondent: Shri Ramnath P. Murkunde

Section 143(1)Section 143(2)Section 234B

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA