“Section 143(2)”

Section References (mined)Section 143Section 143(2)17,209 judgments

The decision most relied on for Section 143(2) is National Thermal Power Co. Ltd. v. CIT (229 ITR 383), cited in 5,834 judgments on BharatTax.

Leading authorities on Section 143(2)

National Thermal Power Co. Ltd. v. CIT

229 ITR 383 · 1998 · Supreme Court

5,834

citing judgments

Appellate authorities can consider new claims and additional grounds if the relevant facts are already on record. The purpose of assessment is to correctly determine tax liability, allowing both parties to raise issues.

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. Vegetable Products Ltd.

88 ITR 192 · 1973 · Supreme Court

2,664

citing judgments

When two equally plausible interpretations of a taxing provision are possible, or when conflicting views exist from non-jurisdictional High Courts, the interpretation that favors the assessee must be adopted.

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 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.

CIT v. Kelvinator of India Ltd.

320 ITR 561 · 2010 · Supreme Court

1,673

citing judgments

An Assessing Officer cannot initiate reassessment proceedings under Section 147 of the Income Tax Act based on a mere change of opinion. Reassessment is permissible only when there is fresh tangible material leading to the belief of income escapement, not merely a review of existing facts.

CIT v. AIMIL Ltd.

321 ITR 508 · 2010 · High Court

1,629

citing judgments

Employee contributions to PF and ESIC, deposited beyond the due date under the respective Acts but within the due date for filing the income tax return under Section 139(1), are allowable deductions under Section 36(1)(va). Such disallowance cannot be made during processing under Section 143(1).

Judgments citing Section 143(2)

The Gudivada Co-Op Urban Bank Limited, Gudivada vs. Assitant Commisioner of Income Tax, Vijayawada

In the result, appeal of the assessee is allowed

ITA 3/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam13 Jun 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.03/Viz/2024 (निर्धारणवर्ा/ Assessment Year :2017-18) The Gudivada Co-Operative Urban Vs. Asst. Commissioner Of Bank Limited, Income Tax, Gudivada. Circle-1(1), Pan: Aaaat 2586 R Vijayawada. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Appellant By : Sri C. Subrahmanyam, Ar प्रत्यधर्थीकीओरसे/ Respondent By : Dr. Satyasai Rath, Cit-Dr

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Dr. Satyasai Rath, CIT-DR

Section 143(2)Section 143(3)Section 250Section 68

आयकरअपीलीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एल रेड्डी, न्याययक सदस्य एिं

Chiranjeevi Sahini, Srikakulam vs. The Income Tax Officer, Ward-1, Srikakulam

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

ITA 189/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam13 Jun 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Smt. A. Aruna, ARFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 143(2)Section 144(1)(b)Section 147Section 148Section 271(1)(c)Section 69A

आयकरअपीलीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्रीदुव्िूरुआरएलरेड्डी, न्याययकसदस्यएिंश्रीएसबालाकृष्णन, लेखासदस्यकेसमक्ष BEFORE SHRI DUVVURU RL REDDY

Assistant Commissioner of Income Tax, Rajamahendravaram vs. Seetha Venkata Lakshmi Ravipati, Rajahmundry

In the result, appeal of the Revenue is dismissed

ITA 16/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam13 Jun 2024AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

Bit Corp Private Limited, Guntur vs. Assistant Commissioner of Income Tax, Circle-1(1), Guntur

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

ITA 181/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam13 Jun 2024AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.181/Viz/2023 (निर्धारण वर्ा/ Assessment Year : 2018-19) M/S Bitcorp Private Ltd. Vs. Asst. Commissioner Of Dr.No.8-14-28, Tobacco Colony Income Tax Mangalagiri Road Circle-1(1) Guntur Guntur [Pan : Aadcb4080D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri M.V. Prasad, ARFor Respondent: Dr. Satyasai Rath, CIT(DR)

Section 143(2)Section 143(3)Section 36(1)(iii)

आयकरअपीलीयअधिकरण, धिशाखापटणमपीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAMBENCH, VISAKHAPATNAM श्रीदुव्वूरुआरएल रेड्डी, न्याधयकसदस्यएिंश्रीएसबालाकृष्णन, लेखासदस्यकेसमक्ष BEFORE SHRI DUVVURU RL REDDY

Ragini Verma, Kolkata vs. ACIT, Cir- 49(1), Kolkata.

In the result, the appeal of the assessee is allowed

ITA 1361/KOL/2023[2017-18]Status: DisposedITAT Kolkata13 Jun 2024AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115BSection 133(6)Section 142(1)Section 143(2)Section 143(3)Section 69A

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

Ramavatar Singhal, Kherli vs. Income Tax Officer, Alwar

Appeal is hereby disposed of for statistical purposes

ITA 287/JPR/2024[2021-22]Status: DisposedITAT Jaipur13 Jun 2024AY 2021-22

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Rajendra Agarwal (C.A.)For Respondent: Shri Bhanwar Singh Ratnoo (CIT)

Section 133(6)Section 142(1)Section 143(2)Section 144

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,” A”-Bench” JAIPUR Jh jkBkSM+ deys

Narwal Finance Private Limited, Haryana vs. Income Tax Officer Ward 3, Rohtak

In the result, the appeal of the assessee is allowed

ITA 115/DEL/2024[2016-2017]Status: DisposedITAT Delhi13 Jun 2024AY 2016-2017

Bench: Dr. B.R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2016-17 Narwal Finance Private Vs. Income Tax Officer Limited, House No.7, Ward- 3 Sector-14, Huda Rohtak, Rohtak Rohtak, Haryana -124001 Pan No.Aabcn8661Q (Appellant) (Respondent) Appellant By Sh. Gautam Swarup, Advocate Sh. Ankur Das, Advocate Respondent By Sh. Anshul, Sr. Dr Date Of Hearing: 16/05/2024 Date Of Pronouncement: 06/06/2024 Order Per Sudhir Kumar, Jm:

Section 143(2)Section 143(3)Section 271Section 68

declaring total income of Rs.40350/-. The case was selected for scrutiny assessment through CASS. The notice under Section 143(2) of the Act dated 22.08.2017 was issued and served upon the assessee. The A.O found that assessee’s company had raised the funds in form of the shares application money

Gazal Caterers, New Delhi vs. ITO Ward - 22(2), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 7752/DEL/2019[2009-10]Status: DisposedITAT Delhi13 Jun 2024AY 2009-10

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR

Section 115Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 271(1)(b)

143(2) was issued on 05.11.2011 which is after expiry of 6 months from the end of FY 2009-10. Proviso to Section 143(2) states that no notice under this sub- section shall be served on the assessee after expiry of 6 months from the end of the financial ... would be a complete answer. On the other hand, Mr. Ankit Vijaywargia, learned Advocate, appearing for the Respondent submitted that the notice under section 143(2) of the Act was never issued which was evident from the orders passed on record as well as the stand taken by the Appellant

Ey Global Services Ltd, London Uk vs. ACIT, Circle-1(2)(2) (International Taxation), New Delhi

In the result, both the appeals filed by the assessee are allowed

ITA 7706/DEL/2019[2010-11]Status: DisposedITAT Delhi13 Jun 2024AY 2010-11

Bench: Shri G.S. Pannu & Shri Kul Bharat

Section 143(2)Section 144CSection 158A

1 ITA nos. 7706 & 7707/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU

Third Eye Enterprise, Ahmedabad vs. The ITO, Ward-3(3)(15) Now Ward- 3(3)(5), Ahmedabad

In the result, appeal filed by the assessee is allowed

ITA 648/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad12 Jun 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2012-13

Section 10ASection 139(1)Section 143(3)Section 234Section 243(3)Section 263

when Form 56F is available at the time of filing the return of income or prior to the original assessment order passed under Section 143(2) of the Act, the assessee at this juncture cannot take contradictory view and file the same belatedly. The Ld. DR further submitted that

Shrikant Bherulal Sharma Late Bherulal Girdharilal Sharma, Washim vs. Income Tax Officer Ward-3, Akola

In the result, assessee’s appeal being ITA no

ITA 396/NAG/2023[2016-17]Status: DisposedITAT Nagpur12 Jun 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms. Jineshi S. ThakarFor Respondent: Shri Abhay Y. Marathe

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 263Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY

Shrikant Bherulal Sharma Late Bherulal Girdharilal Sharma, Washim vs. Income Tax Officer Ward -3, Akola

In the result, assessee’s appeal being ITA no

ITA 395/NAG/2023[2016-17]Status: DisposedITAT Nagpur12 Jun 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms. Jineshi S. ThakarFor Respondent: Shri Abhay Y. Marathe

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 263Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY

Neerus Ensembles Private Limited, Hyderabad vs. ACIT, Circle-16(1), Hyderabad

In the result, the appeal of the assessee in ITA

ITA 163/HYD/2024[2017-18]Status: DisposedITAT Hyderabad12 Jun 2024AY 2017-18

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.162 & 163/Hyd/2024 (निर्धारण वर्ा/Assessment Year : 2017-18) Neerus Ensembles Pvt. Vs. Asst. Commissioner Of Ltd., Income Tax, Circle 16(1), Hyderabad Hyderabad Pan: Aaccn1554D (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P. Murali Mohan Rao, Ca रधजस् व द्वधरध/Revenue By:: Ms. Sheetal Sarin, Dr सुिवधई की तधरीख/Date Of Hearing: 05/06/2024 घोर्णध की तधरीख/Pronouncement: 12/06/2024 आदेश/Order Per Madhusudan Sawdia, A.M These Two Appeals Filed By Neerus Ensembles Pvt. Ltd. (“Assessee”) Feeling Aggrieved By The Separate Orders Both Dated 22/12/2023 Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Relating To A.Y.2017-18. Page 1 Of 10

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Ms. Sheetal Sarin, DR

Section 115JSection 139(1)Section 143(2)Section 201(1)Section 36(1)(va)Section 40Section 43B

ITA Nos 162 & 163/Hyd/2024 आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A ‘ Bench, Hyderabad Before

Neerus Ensembles Private Limited, Hyderabad vs. ACIT, Circle-16(1), Hyderabad

In the result, the appeal of the assessee in ITA

ITA 162/HYD/2024[2017-18]Status: DisposedITAT Hyderabad12 Jun 2024AY 2017-18

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Ms. Sheetal Sarin, DR

Section 115JSection 139(1)Section 143(2)Section 201(1)Section 36(1)(va)Section 40Section 43B

ITA Nos 162 & 163/Hyd/2024 आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A ‘ Bench, Hyderabad Before

Topmost Dealmark Pvt. Ltd., Kolkata vs. ITO, Ward 9(1), Kolkata

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

ITA 540/KOL/2024[2012-13]Status: DisposedITAT Kolkata12 Jun 2024AY 2012-13

Bench: Dr. Manish Borad, Hon’Ble & Shri Pradip Kumar Choubey, Hon’Blei.T.A. No. 540/Kol/2024 Assessment Year: 2012-13 Topmost Dealmark Pvt. Ltd. Income Tax Officer, Ward – 9(1), 5/1, 4Th Floor Vs Kolkata Room No. 125, Clive Row Kolkata - 700001 [Pan : Aaect0270C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddarth Agarwal, Advocate Revenue By : Shri Abhijit Kundu, Addl. Cit D/R सुनवाई क" तारीख/Date Of Hearing : 05/06/2024 घोषणा क" तारीख /Date Of Pronouncement: 12/06/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi, (Hereinafter The “Ld. Cit(A)”) Dt. 20/12/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For Assessment Year 2012-13. 2. The Registry Has Pointed Out That There Is A Delay Of 26 Days In Filing Of This Appeal. Affidavit Has Been Filed In Support Of The Prayer For Condonation Of Delay & The Delay Is Mainly On Account Of The Ill Health Of The Accountant Of The Assessee Concern Which Restrained Him To Look After The Regular Office Affairs & Could Not Check The Income Tax Portal From Time To Time. At A Later Stage When It Was Found That Ex-Parte Order Has Already Been Passed By The Ld. Cit(A), The Assessee Preferred Appeal Before This Tribunal. Under These Circumstances

For Appellant: Shri Siddarth Agarwal, AdvocateFor Respondent: Shri Abhijit Kundu, Addl. CIT D/R

Section 133(6)Section 142(1)Section 143(2)Section 250Section 35DSection 68

| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE

Accurate Shoppers Pvt. Ltd., Kolkata vs. ITO, Ward-4(3), Kolkata

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

ITA 537/KOL/2024[2012-13]Status: DisposedITAT Kolkata12 Jun 2024AY 2012-13

Bench: Dr. Manish Borad, Hon’Ble & Shri Pradip Kumar Choubey, Hon’Blei.T.A. No. 537/Kol/2024 Assessment Year: 2012-13 Accurate Shoppers Pvt. Ltd. Income Tax Officer, Ward – 4(3), 5/1, 4Th Floor Vs Kolkata Room No. 125, Clive Row Kolkata - 700001 [Pan : Aaica9908Q] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddarth Agarwal, Advocate Revenue By : Shri P.P. Barman, Addl. Cit D/R सुनवाई क" तारीख/Date Of Hearing : 05/06/2024 घोषणा क" तारीख /Date Of Pronouncement: 12/06/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi, (Hereinafter The “Ld. Cit(A)”) Dt. 30/01/2024, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For Assessment Year 2012-13. 2. Brief Facts Of The Case Are That The Assessee Is A Private Limited Company. It Declared Loss Of Rs.65,724/- In The Return Filed On 26/03/2013 For Assessment Year 2012-13. Case Of The Assessee Selected For Scrutiny & After Making Addition Of Rs.8.67 Crores, Assessment U/S 143(3) Of The Act Completed On 23/03/2015. Thereafter Based On Information Received From Ito, Investigation, Unit-1, Kolkata, Re- Assessment Proceedings Were Carried Out Alleging That The Income Subject To Tax Has Escaped Assessment & Notice Was Issued On 2

For Appellant: Shri Siddarth Agarwal, AdvocateFor Respondent: Shri P.P. Barman, Addl. CIT D/R

Section 143(2)Section 143(3)Section 144Section 250Section 69A

| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE

Vivek Mohta, Kolkata vs. ITO, WD-3(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 754/KOL/2023[2014-15]Status: DisposedITAT Kolkata12 Jun 2024AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 754/Kol/2023 Assessment Year: 2014-2015 Vivek Mohta,………………………………………Appellant Flat No. 1A, Floor Castle, 74, Abul Kalam Azad Sarani, Moulana Lake, Kolkata-700054 [Pan:Aispm0897M] -Vs.- Income Tax Officer,…………………………...…Respondent Ward-3(1), Kolkata, Aayakar Bhawan, 4Th Floor, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Anil Kochar, Advocate, Appeared On Behalf Of The Assessee Shri Kiran K. Chhatrapati, Jcit, Sr. D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : March 20, 2024 Date Of Pronouncing The Order : June 12, 2024 O R D E R

Section 10(38)Section 142(3)Section 143(2)

July, 2014 declaring total income of Rs.6,76,740/-. The case of the assessee was selected for scrutiny assessment and a notice under section 143(2) was issued and served upon the assessee. On scrutiny of the accounts, it revealed to the ld. Assessing Officer that the assessee was working

Monalisa Enclave Private Limited., Kolkata vs. ITO, WD-1(2), Kolkata.

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

ITA 1071/KOL/2023[2017-18]Status: DisposedITAT Kolkata12 Jun 2024AY 2017-18

Bench: Dr. Manish Borad & Pradip Kumar Choubey

Section 143(2)Section 143(3)Section 250Section 68

आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA डॉ. मनीष

M/S Rockbed Renovators Ltd., Bhopal vs. The PCIT-1, Bhopal

In the result, the appeal of the assessee is allowed

ITA 214/IND/2023[2018-19]Status: HeardITAT Indore12 Jun 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanirockbed Renovators Ltd. Pr. Cit-1 7-A, Panjabi Bagh Raisen Road Bhopal Govindpura Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacr7151G Assessee By Shri Gagan Tiwari Ar Revenue By Ms. Ila Parmar, Cit- Dr Date Of Hearing 10.06.2024 Date Of Pronouncement 12.06.2024

Section 143(3)Section 196CSection 263

manifest from the record that the case of the assessee was taken up for limited scrutiny as per the notice issued under section 143(2) dated 19.09.2016, the relevant part of the said notice listing the issues identified for examination are as under :- " This is for your kind information that

Durairaj Vijay, Tondiarpet vs. ITO Non Corp. Ward6(4), Chennai

In the result the appeal is partly allowed for statistical purposes

ITA 355/CHNY/2024[2017-18]Status: DisposedITAT Chennai12 Jun 2024AY 2017-18

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.355/Chny/2024 निर्धारण वर्ा /Assessment Years: 2017-18 Durairaj Vijay Ito, Non-Corp New No.12, Old No.13/1, Varadharaja Ward-6(4)Chennai Perumal Koil Street, Tondiarpet, Chennai-81 [Pan: Aafpv9623H] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Shri S.L.Janardhanan, Fca प्रत्यर्थी की ओर से /Respondent By : Shri Arv Srinivasan, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 29.05.2024 घोषणा की तारीख /Date Of Pronouncement : 12.06.2024

For Appellant: Shri S.L.Janardhanan, FCAFor Respondent: Shri ARV Srinivasan, Addl.CIT

Section 143(2)Section 143(3)Section 250

आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI श्री यस यस विश्िनेत्र रवि