MUTHIAH SHANMUGAM ,VELLORE vs. ITO, WARD - 3, VELLORE
In the result the appeal is partly allowed for statistical purposes
ITA 345/CHNY/2024[2020-21]Status: DisposedITAT Chennai03 Jul 2024AY 2020-21
Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.345/Chny/2024 िनधा"रण वष" /Assessment Years: 2020-21 Muthiah Shanmugam Income Tax Officer, No.1/245, Arapakkam Village, Ward-3, Vellore. Bapsu Nagar, Walaja Tk, Arapakkam, Vellore. [Pan: Aanps3951R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri T.Vasudevan, Advocate ""यथ" क" ओर से /Respondent By : Shri Arv Srinivasan, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 05.06.2024 घोषणा क" तार"ख /Date Of Pronouncement : 03.07.2024
For Appellant: Shri T.Vasudevan, AdvocateFor Respondent: Shri ARV Srinivasan, Addl.CIT
Section 143(3)Section 250Section 270ASection 80CSection 80G
disallowances of Chapter-VIA deductions and interest on borrowed
:- 2 -:
capital. In this case in its original return the assesse had claimed deduction of Rs.1,50,000/- u/s 80C and Rs.3,509/- u/s.80G.
Subsequently, the assesse revised its return of income and made claims of deduction under Chapter-VI A of Rs.8,59,500/- and interest on borrowed capital Rs.1
