ASHOK GIRI ,CHENNAI vs. ACIT CORPORATE CIRCLE 3(2) , CHENNAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 2060/Mds/2017 "नधा"रण वष"/Assessment Year:2009-10 Shri Ashok Giri, The Assistant Commissioner Of No. 13, 32Nd Cross Street, Vs. Income Tax, Besant Nagar, Chennai 600 090. Corporate Circle 3(2), [Pan: Aacpa4186F] Chennai 34. (Appellant) (Respondent) अपीलाथ" क" ओर से / Appellant By : Shri B. Ramakrishnan, F.C.A. ""यथ" क" ओर से/Respondent By : Shri N. Madhavan, Addl. Cit सुनवाई क" तार"ख/ Date Of Hearing : 31.10.2017 घोषणा क" तार"ख /Date Of Pronouncement : 05.12.2017 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 11, Chennai, Dated 29.06.2017 Relevant To The Assessment Year 2009-10. The Assessee Has Raised The Following Grounds: 1. For That The Order Of The Ld. Cit(A) Is Contrary To Law, Facts & Circumstances Of The Case. 2. For That The Ld. Cit(A) Erred In Confirming The Assessing Officer Order U/S 154 Of The Act On Debatable Issues.

section 154 of the Act dated 06.10.2015 was issued and the assessee was requested to show-cause: “1. As to why disallowance u/s. 14A r.w.r. 8D of ₹.38,61,193/- should not be made as against ₹.97,463/- disallowed in order u/s. 143(3) passed on 30.12.2011. 2. As to why interest u/s. 234A