ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. NEELARAJ VINOTH, PERAMBALUR
In the result, the appeal of the assessee is dismissed
ITA 1982/CHNY/2024[2017-18]Status: DisposedITAT Chennai18 Feb 2025AY 2017-18
For Appellant: Shri. G. Baskar, Advocate &For Respondent: Shri. R. Clement Ramesh Kumar, CIT
Section 143(3)Section 153CSection 153DSection 154Section 234A
TDS in his various\nROls filed for this year, of which the original ROI and the 1st revised\nROI were filed prior to the search. This being the case, the seized\nletter did not reveal anything new to the Department and thus the\nsame can never be touted as an incriminating material bringing to\nlight some undisclosed income or undisclosed