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“Section 143(1)”

Section References (mined)Section 143Section 143(1)13,466 judgments

The decision most relied on for Section 143(1) is Collector, Land Acquisition v. Mst. Katiji (167 ITR 471), cited in 3,926 judgments on BharatTax.

Leading authorities on Section 143(1)

Collector, Land Acquisition v. Mst. Katiji
167 ITR 471 · 1987 · Supreme Court
3,926
citing judgments

Delay in filing appeals, when supported by sufficient or justifiable cause, should be condoned with a liberal approach to ensure substantial justice. This principle prioritizes the cause of justice over mere technicalities.

CIT v. Kabul Chawla
380 ITR 573 · 2016 · High Court
3,235
citing judgments

In a search assessment under Section 153A, additions can only be made for completed or non-abated assessment years if incriminating material relevant to those years is found during the search, although notice under Section 153A(1) is mandatorily issued for six assessment years preceding the search.

Malabar Industrial Co. Ltd. v. CIT
243 ITR 83 · 2000 · Supreme Court
2,943
citing judgments

For revision under Section 263, the Assessing Officer's order must be both erroneous and prejudicial to the interests of the revenue; if either condition is not met, the revisionary jurisdiction cannot be invoked. An order is not erroneous merely because the Assessing Officer did not record the details of enquiries conducted, provided due enquiries were made.

CIT v. Manjunatha Cotton & Ginning Factory
359 ITR 565 · 2013 · High Court
2,590
citing judgments

A penalty notice issued under section 274 read with section 271(1)(c) is invalid if it fails to specify whether the penalty proceedings are initiated for concealment of income or for furnishing inaccurate particulars of income. This non-specification vitiates the penalty proceedings.

CIT v. Multiplan India Ltd.
38 ITD 320 · 1991 · ITAT
2,267
citing judgments

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

CIT v. Reliance Petroproducts Pvt. Ltd.
322 ITR 158 · 2010 · Supreme Court
2,228
citing judgments

Penalty under Section 271(1)(c) for furnishing inaccurate particulars or concealment of income is not automatically leviable if the assessee has made a full disclosure of all particulars and the addition or disallowance arises from a difference of opinion.

CIT v. Reliance Utilities & Power Ltd.
313 ITR 340 · 2009 · High Court
2,118
citing judgments

Where an assessee claims that investments were made out of own funds, interest disallowance under Section 14A read with Rule 8D may not apply if the assessee demonstrates the availability of sufficient interest-free funds to cover such investments.

Estate of Late Tukojirao Holkar v. CWT
223 ITR 480 · 1997 · High Court
2,040
citing judgments

A court or tribunal is not bound to answer a reference or adjudicate an appeal on its merits if the party at whose instance the proceeding is made fails to appear at the hearing or take necessary steps for its proper conduct.

Judgments citing Section 143(1)

Sanghvi Realty Private Limited, Mumbai vs. ACIT, Circle-5(3)(1), Mumbai

ITA 1957/MUM/2025[2018-19]Status: DisposedITAT Mumbai28 Jul 2025AY 2018-19

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 143(1)Section 143(2)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SMT. RENU JAUHRI (ACCOUNTANT

Portescap India Private Limited, Mumbai vs. DCIT Circle 2(3)(1), Mumbai

In the result the appeal filed by the assessee stands partly allowed

ITA 6749/MUM/2024[2021-22]Status: DisposedITAT Mumbai28 Jul 2025AY 2021-22

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 143(3)Section 153Section 92C(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI GIRISH AGRAWAL (ACCOUNTANT

Jeet Kaur, Sainik Farm vs. Income Tax Officer Ward 19(3), Delhi

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 5512/DEL/2024[2013-14]Status: DisposedITAT Delhi28 Jul 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 143(1)Section 148Section 148ASection 69

that the assessee filed her Income Tax Return (‘ITR’) on 27.03.2014 declaring income of Rs.20,79,370/-. The ITR was processed under section 143(1) of the Act. Thereafter, reassessment proceedings were initiated vide notice under section 148 of the Act on the reasoning that the assessee had taken accommodation

Hughes Comtel Private Limited, Delhi vs. DCIT, Circle-11(1), Delhi

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 3651/DEL/2024[2017-18]Status: DisposedITAT Delhi28 Jul 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

Section 115JSection 139(1)Section 143(1)Section 154Section 40ASection 43B

appeal: - “1. That on the facts and circumstances of the case and in law, the intimation order dated 18.01 2019 issued by under section 143(1) of the Income-tax Act, 1961 the Act) computing the total income of the Appellant for assessment year ... Income Tax Act, 1961 (‘Act’) and income of Rs.7,85,51,587/- under section 115JB of the Act. The ITR was processed under section 143(1) of the Act after making disallowances of Rs.1,56,91,356/- on account of bonus to employees and Rs.19,53,400/- on account

Prime Comfort Products (P) Ltd., New Delhi vs. DCIT, CPC, Bengaluru

In the result, this assessee’s appeal is partly allowed for statistical purposes

ITA 1262/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Jul 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri J.P. Sharma, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 139(1)Section 143(1)Section 36(1)Section 40

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Shri Satbeer Singh Godara, Judicial Member And Shri

Shamrock Apparels, Visakhapatanam vs. Income Tax Officer, Ward-1(1), Visakhapatnam

In the result, appeal of the assessee is allowed for statistical purposes

ITA 346/VIZ/2025[2023-24]Status: DisposedITAT Visakhapatnam25 Jul 2025AY 2023-24

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.346/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2023-24) Vs. Income Tax Officer-Ward – 1(1) Shamrock Apparels D.No. 9-29-20, 2Nd Floor Income Tax Office Siripuram, Visakhapatnam Pratyakshakar Bhavan Pin Code: 530003 Mvp Double Road Andhra Pradesh Visakhapatnam – 530017 Andhra Pradesh [Pan:Acpfs3513B] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr. Ar

Section 143(1)

vide DIN & Order No. ITBA/APL/S/250/2024- I.T.A.No.346/VIZ/2025 Shamrock Apparels 25/1074980923(1) dated 25.03.2025 for the A.Y.2023-24 arising out of the order passed under section 143(1) of Income Tax Act, 1961 (in short ‘Act’) dated 07.11.2024. 2. Brief facts of the case are that, assessee is a partnership firm engaged ... Centralized Processing Center (in short “CPC”) processed the return and issued the Intimation under section 143(1) of the Act on 07.11.2024. In the Intimation, the CPC made adjustment of Rs.31,22,331/- under the head Long term capital gains. The CPC computed the Long-term capital gains at Rs.13

Koti Narasimha Srinivas Vukkurthi, Guntur vs. Income Tax Officer, Ward-1(1), Guntur

In the result, appeal of the assessee is allowed

ITA 333/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam25 Jul 2025AY 2022-23

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.333/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2022-23) Vs. Income Tax Officer-Ward – 1(1) Koti Narasimha Srinivas Vukkurthi C/O. M.V. Prasad, Ca Income Tax Office First Floor Cr Buildings, Kannavari Thota Opposite Prasad & Co. Contractors Guntur – 522001, Andhra Pradesh D.No. 6-3-871 Snehalata, Greenlands Road Begumpet, Hyderabad – 500016 [Pan: Admpv6385Q] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Mv Prasad, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparna Villuri, Sr. Ar

Section 139(9)Section 143(1)Section 154Section 194QSection 199

Vukkurthi short “Ld.CIT(A)”] vide DIN & Order No. ITBA/APL/S/250/2024- 25/1074621147(1) dated 18.03.2025 for the A.Y.2022-23 arising out of the order passed under section 143(1) of Income Tax Act, 1961 (in short ‘Act’) dated 17.02.2023. 2. Brief facts of the case are that, assessee is an individual and carrying ... rejected the petition filed u/s. 154 of the Act. 3. On being aggrieved by Intimation of the Ld. AO, CPC passed under section 143(1) of the Act, assessee preferred an appeal before the Ld. CIT(A) Page. No 2 I.T.A.No.333/VIZ/2025 Koti Narasimha Srinivas Vukkurthi and filed his submissions

Incometax Officer, Bhimavaram vs. Prasad Raju Penmatsa, Bhimavaram

In the result, appeal of the revenue is allowed for statistical purposes

ITA 33/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam25 Jul 2025AY 2022-23

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.517/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2022-23) Vs. Income Tax Officer-Ward – 1 Penmatsa Prasad Raju D.No. 7-7-25/3 Income Tax Office Kodavalli Road, Fci Colony Aayakar Bhavan Bhimavaram – 534201 Jp Road, Sivaraopet Andhra Pradesh Bhimavaram – 534201 Andhra Pradesh [Pan:Aqcpp6707B] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपीलसं./I.T.A.No.33/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2022-23) Vs. Penmatsa Prasad Raju Income Tax Officer D.No. 7-7-25/3 Income Tax Office Kodavalli Road, Fci Colony Aayakar Bhavan Bhimavaram – 534201 Opp. Ganesh Canteen Andhra Pradesh Jp Road, Sivaraopet Bhimavaram – 534202 [Pan:Aqcpp6707B] Andhra Pradesh (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Gvn Hari, Advocate करदाता का प्रतततितित्व/ Assessee Represented By राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

Section 142(1)Section 143(1)(a)Section 143(2)Section 144

income for the A.Y. 2022-23 on 28.10.2022 admitting a total income of Rs.14,72,050/-. The return was summarily processed under section 143(1)(a) of the Act. Subsequently, the case was selected for scrutiny through CASS. Notice under section 143(2) of the Act was issued

Penmatsa Prasad Raju, Bhimavaram vs. Income Tax Officer, Ward-1, Bhimavaram

In the result, appeal of the revenue is allowed for statistical purposes

ITA 517/VIZ/2024[2022-23]Status: DisposedITAT Visakhapatnam25 Jul 2025AY 2022-23

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.517/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2022-23) Vs. Income Tax Officer-Ward – 1 Penmatsa Prasad Raju D.No. 7-7-25/3 Income Tax Office Kodavalli Road, Fci Colony Aayakar Bhavan Bhimavaram – 534201 Jp Road, Sivaraopet Andhra Pradesh Bhimavaram – 534201 Andhra Pradesh [Pan:Aqcpp6707B] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपीलसं./I.T.A.No.33/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2022-23) Vs. Penmatsa Prasad Raju Income Tax Officer D.No. 7-7-25/3 Income Tax Office Kodavalli Road, Fci Colony Aayakar Bhavan Bhimavaram – 534201 Opp. Ganesh Canteen Andhra Pradesh Jp Road, Sivaraopet Bhimavaram – 534202 [Pan:Aqcpp6707B] Andhra Pradesh (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Gvn Hari, Advocate करदाता का प्रतततितित्व/ Assessee Represented By राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

Section 142(1)Section 143(1)(a)Section 143(2)Section 144

income for the A.Y. 2022-23 on 28.10.2022 admitting a total income of Rs.14,72,050/-. The return was summarily processed under section 143(1)(a) of the Act. Subsequently, the case was selected for scrutiny through CASS. Notice under section 143(2) of the Act was issued

Nekkanti Sea Foods Limited, Visakhapatnam vs. Assistant Commissioner of Income-Tax, Visakhapatnam

In the result, appeal of the assessee is dismissed

ITA 223/VIZ/2023[2019-2020]Status: DisposedITAT Visakhapatnam25 Jul 2025AY 2019-2020

Bench: Shri Ravish Sood, Hon’Ble

Section 143(1)Section 143(2)Section 143(3)Section 80ISection 8O

sae sei afte, feemaneua te, fexmarmeursy IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) Meda ge

Semantic Square LLP, Ameenpur vs. Income Tax Officer, Ward-(1), Sangareddy

In the result, appeals ITA

ITA 719/HYD/2025[2022-2023]Status: DisposedITAT Hyderabad25 Jul 2025AY 2022-2023

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: Shri CA, Ravi BharadwajFor Respondent: MS. G Saratha, Sr. AR And Shri Gurpreet Singh, Sr. AR
Section 139(1)Section 143(1)(a)Section 250

Credit [in short “FTC”] of Rs.1,91,137/-. The return of income filed by the assessee has been processed and intimation under section 143(1)(a) of the Income Tax Act, 1961, has been issued on 06.04.2021 and the Assessing Officer-CPC has denied the claim of credit ... date provided under section 139(1) of the Act. The return of income filed by the assessee has been processed under section 143(1) of the Act 8 ITA.Nos.717, 718 and 719/Hyd./2025 on 06.04.2021 and the Assessing Officer-CPC denied the credit of FTC on the ground that

Semantic Square LLP, Ameenpur vs. Income Tax Officer, Ward-(1), Sangareddy

In the result, appeals ITA

ITA 718/HYD/2025[2021-2022]Status: DisposedITAT Hyderabad25 Jul 2025AY 2021-2022

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: Shri CA, Ravi BharadwajFor Respondent: MS. G Saratha, Sr. AR And Shri Gurpreet Singh, Sr. AR
Section 139(1)Section 143(1)(a)Section 250

Credit [in short “FTC”] of Rs.1,91,137/-. The return of income filed by the assessee has been processed and intimation under section 143(1)(a) of the Income Tax Act, 1961, has been issued on 06.04.2021 and the Assessing Officer-CPC has denied the claim of credit ... date provided under section 139(1) of the Act. The return of income filed by the assessee has been processed under section 143(1) of the Act 8 ITA.Nos.717, 718 and 719/Hyd./2025 on 06.04.2021 and the Assessing Officer-CPC denied the credit of FTC on the ground that

Semantic Square LLP, Ammenpur vs. Income Tax Officer, Ward-(1), Sanga Reddy

In the result, appeals ITA

ITA 717/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad25 Jul 2025AY 2020-2021

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: Shri CA, Ravi BharadwajFor Respondent: MS. G Saratha, Sr. AR And Shri Gurpreet Singh, Sr. AR
Section 139(1)Section 143(1)(a)Section 250

Credit [in short “FTC”] of Rs.1,91,137/-. The return of income filed by the assessee has been processed and intimation under section 143(1)(a) of the Income Tax Act, 1961, has been issued on 06.04.2021 and the Assessing Officer-CPC has denied the claim of credit ... date provided under section 139(1) of the Act. The return of income filed by the assessee has been processed under section 143(1) of the Act 8 ITA.Nos.717, 718 and 719/Hyd./2025 on 06.04.2021 and the Assessing Officer-CPC denied the credit of FTC on the ground that

Salasar Hanuman Agrotech Foods Pvt Ltd, Hyderabad vs. Income Tax Officer, Ward-3(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 224/HYD/2025[2021-22]Status: DisposedITAT Hyderabad25 Jul 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Smt. S. Sandhya, AdvocateFor Respondent: Sumitha Parmata, SR-DR
Section 115BSection 115JSection 139(1)Section 143(1)

failed to file Form No. 10-IC along with the return of income. Consequently, the Centralized Processing Centre (“CPC”) processed the return under Section 143(1) of the Act on 07.07.2022 and denied the benefit of concessional rate under Section ITA No.224/Hyd/2025 3 115BAA

Telangana Power Generation Corporation Limited, Hyderabad vs. DCIT., Circle-2(1), Hyderabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 724/HYD/2024[2021-22]Status: DisposedITAT Hyderabad25 Jul 2025AY 2021-22

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, M Chandramouleswar RaoFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 143(1)Section 43BSection 53

./2024 income for the assessment year 2021-2022 on 14.03.2022, declaring total income of Rs.56,63,77,167/-.. The return was processed under section 143(1) of the Act by the Assessing Officer-CPC on 22.09.2022 and determined the total income of the assessee at Rs.1 ... assessee and upheld the additions made by the Assessing Officer towards 3 ITA.No.724/Hyd./2024 various adjustments made in the order passed under section 143(1) of the Act. 4. Aggrieved by the order of the CIT(A), the assessee is now, in appeal before The Tribunal. 5. The first

Deputy Commissioner of Income Tax, Central Circle-2(3), Kolkata, Aayakar Bhawan Poorva vs. Dailmer Industries Private Limited, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 276/KOL/2025[2021-22]Status: DisposedITAT Kolkata25 Jul 2025AY 2021-22

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dy. Commissioner Of Income Dailmer Industries Private Tax, Central Circle-2(3), Limited 4Th Floor, Room No. 403, 67/C, Balaram Dey Street, Vs. Kolkata-700107, West Bengal Kolkata-700006, West Bengal (Appellant) (Respondent) Pan No. Aabcd0836D Assessee By : S/Shri Soumitra Choudhury & Nirav Sheth, Ars Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 20.05.2025 Date Of Pronouncement: 25.07.2025

For Appellant: S/Shri Soumitra Choudhury &For Respondent: Shri Raja Sengupta, DR
Section 132(1)Section 132(4)Section 133(6)Section 133ASection 143(1)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM

M/S. Bata India Ltd., Kolkata vs. DDIT, CPC, Bengaluru

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

ITA 1073/KOL/2025[2020-2021]Status: DisposedITAT Kolkata25 Jul 2025AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115Section 115PSection 143Section 143(1)Section 143(3)Section 144BSection 144C(3)Section 250

have considered the submissions made. It is to be examined whether the appeal against the intimation under section 143(1) was separately maintainable or not before the Ld. CIT(A) and whether the intimation under section 143(1) had merged in the order under section 143 ... render the appeal against the intimation under section 143(1) as not maintainable. On similar facts, the Coordinate Bench of the Tribunal in the case of MSTC Ltd. vs. Jurisdictional Assessing Officer, Circle 1(1), Kolkata in ITA No. 623/KOL/2024 order dated 01.10.2024 has discussed and decided this issue

ACIT, Circle-34, Kolkata vs. Vinod Kumar Lahoti, Kokata

In the result, the appeal of the revenue is dismissed

ITA 2460/KOL/2024[2013-14]Status: DisposedITAT Kolkata25 Jul 2025AY 2013-14

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 69C

आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार

Income Tax Officer, Exemptions, Madurai vs. John Vincent Jamila Education Trust, Melur, Madurai

In the result, both the appeals filed by the assessee as well as the Revenue are dismissed

ITA 901/CHNY/2025[2019-20]Status: DisposedITAT Chennai25 Jul 2025AY 2019-20

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.545/Chny/2025 िनधा8रण वष8 /Assessment Year: 2019-20

For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Shri Shiva Srinivas, CIT
Section 10Section 10(23)Section 119(2)(b)Section 143(1)

आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी यस यस िव"ने

John Vincent Maila Education Trust, Madurai vs. ITO, Exemptions Ward, Madurai

In the result, both the appeals filed by the assessee as well as the Revenue are dismissed

ITA 545/CHNY/2025[2019-20]Status: DisposedITAT Chennai25 Jul 2025AY 2019-20

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.545/Chny/2025 िनधा8रण वष8 /Assessment Year: 2019-20

For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Shri Shiva Srinivas, CIT
Section 10Section 10(23)Section 119(2)(b)Section 143(1)

आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी यस यस िव"ने