SUDHA RAMANI,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD 10(3), CHENNAI, CHENNAI
In the result, the appeal filed by the assessee is allowed
ITA 3352/CHNY/2024[2010-11]Status: DisposedITAT Chennai07 Mar 2025AY 2010-11
Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.3352/Chny/2024 िनधा"रण वष"/Assessment Year: 2010-11 Sudha Ramani, Vs. The Income Tax Officer, Flat A3, 862, Siddharth Manor, Non Corporate Ward 10(3), Poonamallee High Road, Kilpauk, Chennai. Chennai 600 010. [Pan:Ahepr9857M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Venkata Raman, C.A. ""थ" की ओर से/Respondent By : Shri A. Sasikumar, Cit सुनवाई की तारीख/ Date Of Hearing : 25.02.2025 घोषणा की तारीख /Date Of Pronouncement : 07.03.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 17.10.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2010-11. 2. The Assessee Raised 3 Grounds Of Appeal, Amongst Which, The Only Issue Emanates For Consideration As To Whether The Ld. Cit(A) Is Justified
For Appellant: Shri R. Venkata Raman, C.AFor Respondent: Shri A. Sasikumar, CIT
Section 147Section 251(1)(a)
reassessment was completed, inter alia, making addition of ₹.30,00,000/- towards unexplained investment, under section 147 r.w.s.
144 of the Income Tax Act, 1961 [“Act” in short]. We note that out of total investment of ₹.65,00,000/-, the Assessing Officer treated only a sum of ₹.30,00,000/- as unexplained investment.
4. Having aggrieved by the order
