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Section 56(2)(vii)2 Section 50C2 Section 142A2

SARAVANAN ARUMUGAM,CHENNAI vs. ITO, CHENNAI

In the result, the appeal of the assessee is allowed for statistical\npurposes

ITA 2966/CHNY/2024[2014-15]Status: DisposedITAT Chennai23 Apr 2025AY 2014-15

Section 142ASection 143(3)Section 148Section 50CSection 50C(2)Section 55ASection 56(2)(vii)

23A, sub-section (5) of section 24,\nsection 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of\n1957), shall, with necessary modifications, apply in relation to such\nreference as they apply in relation to a reference made by the Assessing\nOfficer under sub-section (1) of section 16A of that Act.\n2[Explanation