P. ANANTHRAM,COIMBATORE vs. ACIT, NON-CORPORATE CIRCLE-2, COMBATORE MAIN BUILDING, 63, RACE COURSE ROAD, COIMBATORE
In the result, the appeal of the assessee is allowed
ITA 155/CHNY/2021[2016-17]Status: DisposedITAT Chennai21 Dec 2022AY 2016-17
Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.155/Chny/2021 िनधा"रण वष" /Assessment Year: 2016-17 P. Ananth Ram, The Asst. Commissioner Of 36, West Venkataswamy Road, Vs. Income Tax, R.S. Puram, Non Corporate Circle-2, Coimbtore – 641 002. Coimbatore. [Pan: Anxpa-6262-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से /Respondent By : Shri S. Marudhu Pandyan, Cit सुनवाई क" तारीख/Date Of Hearing : 21.12.2022 घोषणा क" तारीख /Date Of Pronouncement : 21.12.2022
For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri S. Marudhu Pandyan, CIT
Section 143(3)Section 263Section 54
condone the delay and
admit the appeal.
3. The only issue in this appeal of assessee is as regards to the
order of PCIT revising the assessment which is already been
examined by the A.O during the course of assessment proceedings
i.e., deduction claimed by the assessee on long term capital loss/gain.
:- 3 -:
For this, the assessee has raised various
