C.KAMARAJ,CHENNAI vs. JCIT, TRICHY
In the result, the Revenue’s appeal is partly allowed for statistical purposes and the assessee’s appeal is dismissed
ITA 2989/CHNY/2014[2010-11]Status: DisposedITAT Chennai13 Nov 2019AY 2010-11
Bench: Shri George Mathan & Shri S.Jayaramanआयकर अपील सं./I.T.A.No.1867/Chny/2014 "नधा"रण वष" /Assessment Year : 2010-11 The Deputy Commissioner Of Vs. Shri C. Kamaraj Income Tax, Circle – Iv, Prop. Rajashree Mines & No.44, Williams Road, Minerals & Rajashree Cantonment, Trichy – 620 001 Transports, Nataraja Medicals Upstairs, V. Kaikatti, Thellur Post, Ariyalur – 621 707. [Pan Ajwpk 6009L ] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A.No.2989/Chny/2014 "नधा"रण वष" /Assessment Year : 2010-11 Shri C. Kamaraj Vs. The Deputy Commissioner Of Prop. Rajashree Mines & Income Tax, Minerals & Rajashree Circle – Iv, Transports, No.44, Williams Road, Nataraja Medicals Upstairs, Cantonment, Trichy – 620 001 V. Kaikatti, Thellur Post, Ariyalur – 621 707 [Pan Ajwpk 6009L ] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department By : Mr. Pavitran Kumar,Jcit Assessee By : Mr. A.S. Sriraman, Advocate सुनवाई क" तार"ख/Date Of Hearing : 18.09.2019 घोषणा क" तार"ख /Date Of Pronouncement : 13.11.2019
For Appellant: Mr. A.S. Sriraman, AdvocateFor Respondent: Mr. Pavitran Kumar,JCIT
Section 194Section 37Section 40Section 40A(3)
capital gain. Further, the ld. DR has submitted that the CIT(A) has not remanded this issue under Rule 46A to Assessing
Officer as these documents were not produced at the time of assessment and the details of it has not been dealt in the order vis-à- vis the contention of Assessing Officer. On this issue also
