K MOHAN RAJ,SALEM vs. ITO 1/ WARD 1-1, KRISHNAGIRI

Accordingly, W.P.Nos.27998 and 28000 of 2021 and W.P.(MD) No.11312 of 2021 are dismissed

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.1424/Chny/2024 "नधा"रण वष"/Assessment Year: 2012-13 V. Mr. K. Mohan Raj, The Ito, D.No.61/10, Ward-1(1), Travellers Bungalow Road, Krn Complex East, Old Pet, K. Theatre Road, Krishnagiri-635 001. Krishnagiri-1. [Pan: Arzpm 1267 H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

condone the delay and proceed with the grounds of appeal raised by the assessee. The only relevant grounds of appeal are Ground Nos.14 & 15, the other grounds are merely describing facts. Therefore, only Grounds No.14-15 are taken up for adjudication. 3. Ground No.14 is a legal issue that after re-opening of assessment u/s.147 of the Income