SHRI R PANNERSELVAM,,CHENNAI vs. DCIT, CC-3(3),, CHENNAI
In the result, the appeal filed by the assessee is allowed
ITA 3356/CHNY/2019[2008-09]Status: DisposedITAT Chennai23 May 2022AY 2008-09
Bench: Shri Mahavir Singhand Shri Girish Agrawal
For Appellant: Shri. S. Sridhar, Advocate &For Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 143(3)Section 147Section 263Section 54F
survey u/s 133A has been conducted in the case of Shri R.
Panneerselvam on 27/02/2008, by the ADIT(Inv.), Unit-II(2),
Chennai.
There is information available that the assessee had received a compensation of Rs.1,41,45,066/- from NHAI for the land acquired for NH-4 project. However, the assessee had not offered any capital gain