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Key Topics

Section 271D9 Section 143(3)3 Section 269S3 Penalty3 Section 271E2 Section 234A2 Section 1322 Section 153A2 Disallowance2 Addition to Income

C.KISHANLAL,CHENNAI vs. DCIT CENTRAL CIRCLE 3(3), CHENNAI

ITA 2928/CHNY/2017[2006-07]Status: DisposedITAT Chennai20 Dec 2018AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.2928, 2929, 2930 & 2931/Chny/2017 "नधा"रण वष" /Assessment Years :2006-07, 2006-07, 2006-07, 2012-13

For Appellant: Shri. B. Ramakrishnan, FCAFor Respondent: Shri. Sailendra Mamidi, PCIT

Section 132Section 153ASection 234ASection 271DSection 271E

capital gains at "14,98,780/-. Assessee had through his letter dated 14.03.2014 agreed for adoption of the guideline value u/s.50C of the Act. Having agreed for adopting guideline value, we are of the opinion that assessee cannot now take a grievance that such Section was wrongly applied. Thus, we do not find any merits in grounds

C.KISHANLAL,CHENNAI vs. DCIT CENTRAL CIRCLE 3(3), CHENNAI

C.KISHANLAL,CHENNAI vs. DCIT CENTRAL CIRCLE 3(3), CHENNAI

KISHANLAL & SONS (HUF),CHENNAI vs. ACIT CENTRAL CIRCLE 3(3), CHENNAI

SILUVAIKANI CHELLIAH,CHENGALPATTU vs. ITO, NCW-22(6),, TAMBARAM