THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

u/s 132(4) of the Act, the appellant had offered Rs.1,50,000/- per year from A.Y. 2014-15 to 2018-19 as additional income in his individual hands. Accordingly, the AO had added Rs.1,50,000/- as income from other sources...\n\n6.4.3. Further, it is seen that the appellant had filed further appeal before the Hon'ble ITAT

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

u/s 69A of the Act. In the course of appeal proceedings, the\nappellant had submitted the bank statements to show that there are\nwithdrawals from his bank account to claim the same as source for the\ncash found and seized at the time of search. However, the AO had verified\nthe claim of the appellant in appeal proceedings and found

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

u/s. 234A & 234B has to be re-considered as per the Act. From the above it is clear that there has been mistake apparent on record which need to be rectified in accordance to the provisions of Section 154 of the Act. I further request your Ld. Authority to provide an opportunity to be heard before passing an order u/s.154

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

u/s. 234A & 234B has to be re-considered as per the Act. From the above it is clear that there has been mistake apparent on record which need to be rectified in accordance to the provisions of Section 154 of the Act. I further request your Ld. Authority to provide an opportunity to be heard before passing an order u/s.154

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

u/s. 234A & 234B has to be re-considered as per the Act. From the above it is clear that there has been mistake apparent on record which need to be rectified in accordance to the provisions of Section 154 of the Act. I further request your Ld. Authority to provide an opportunity to be heard before passing an order u/s.154

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

u/s. 234A & 234B has to be re-considered as per the Act. From the above it is clear that there has been mistake apparent on record which need to be rectified in accordance to the provisions of Section 154 of the Act. I further request your Ld. Authority to provide an opportunity to be heard before passing an order u/s.154

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

u/s. 234A & 234B has to be re-considered as per the Act. From the above it is clear that there has been mistake apparent on record which need to be rectified in accordance to the provisions of Section 154 of the Act. I further request your Ld. Authority to provide an opportunity to be heard before passing an order u/s.154

MRS. BABU SHEENY,CHENNAI vs. ITO, NCW-6(1), CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 3206/Chny/2024 िनधा"रण वष" / Assessment Year: 2021-22 Mrs. Babu Sheeny, The Income Tax Officer, New No. 719, Old No. 666, V. Non Corporate Ward -6(1), T.H. Road, Thiruvottiyur, Chennai – 600 034. Chennai – 600 019. [Pan: Aawps-4485-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. K. Ravi, Ca अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Ms. Gauthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 19.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 21.02.2025

rectification application u/s. 154 of the Act and had requested to reprocess the return of income stating that these income have been offered under the head income from house property

SANJAY CHAWLA,SALEM vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, SALEM., SALEM

In the result, appeals filed by both assessees in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &

Rectification petition goes to the root of the matter as non-consideration of the submissions relating to the assumption of jurisdiction, amounts to mistake apparent on the face of record. 6. The order passed by the Assessing officer which was the subject matter of the main appeal before the CIT(A) was clearly barred by limitation in as much

SANJAY CHAWLA,SALEM vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, SALEM., SALEM

In the result, appeals filed by both assessees in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &

Rectification petition goes to the root of the matter as non-consideration of the submissions relating to the assumption of jurisdiction, amounts to mistake apparent on the face of record. 6. The order passed by the Assessing officer which was the subject matter of the main appeal before the CIT(A) was clearly barred by limitation in as much

SANJAY CHAWLA,SALEM vs. THE ACIT, CENTRAL CIRLCE, SALEM

In the result, appeals filed by both assessees in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &

Rectification petition goes to the root of the matter as non-consideration of the submissions relating to the assumption of jurisdiction, amounts to mistake apparent on the face of record. 6. The order passed by the Assessing officer which was the subject matter of the main appeal before the CIT(A) was clearly barred by limitation in as much

SANJAY CHAWLA,SALEM vs. THE ACIT, CENTRAL CIRLCE, SALEM

In the result, appeals filed by both assessees in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &

Rectification petition goes to the root of the matter as non-consideration of the submissions relating to the assumption of jurisdiction, amounts to mistake apparent on the face of record. 6. The order passed by the Assessing officer which was the subject matter of the main appeal before the CIT(A) was clearly barred by limitation in as much

SANJAY CHAWLA,SALEM vs. THE ACIT, CENTRAL CIRLCE, SALEM

In the result, appeals filed by both assessees in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &

Rectification petition goes to the root of the matter as non-consideration of the submissions relating to the assumption of jurisdiction, amounts to mistake apparent on the face of record. 6. The order passed by the Assessing officer which was the subject matter of the main appeal before the CIT(A) was clearly barred by limitation in as much

REKHA CHAWLA,SALEM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SALEM, SALEM

In the result, appeals filed by both assessees in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &

Rectification petition goes to the root of the matter as non-consideration of the submissions relating to the assumption of jurisdiction, amounts to mistake apparent on the face of record. 6. The order passed by the Assessing officer which was the subject matter of the main appeal before the CIT(A) was clearly barred by limitation in as much

REKHA CHAWLA,SALEM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SALEM, SALEM

In the result, appeals filed by both assessees in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &

Rectification petition goes to the root of the matter as non-consideration of the submissions relating to the assumption of jurisdiction, amounts to mistake apparent on the face of record. 6. The order passed by the Assessing officer which was the subject matter of the main appeal before the CIT(A) was clearly barred by limitation in as much

REKHA CHAWLA,SALEM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SALEM, SALEM

In the result, appeals filed by both assessees in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &

Rectification petition goes to the root of the matter as non-consideration of the submissions relating to the assumption of jurisdiction, amounts to mistake apparent on the face of record. 6. The order passed by the Assessing officer which was the subject matter of the main appeal before the CIT(A) was clearly barred by limitation in as much

REKHA CHAWLA,SALEM vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, SALEM., SALEM

In the result, appeals filed by both assessees in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &

Rectification petition goes to the root of the matter as non-consideration of the submissions relating to the assumption of jurisdiction, amounts to mistake apparent on the face of record. 6. The order passed by the Assessing officer which was the subject matter of the main appeal before the CIT(A) was clearly barred by limitation in as much

SANJAY CHAWLA,SALEM vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, SALEM., SALEM

In the result, appeals filed by both assessees in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.392 & 393/Chny/2021 &

Rectification petition goes to the root of the matter as non-consideration of the submissions relating to the assumption of jurisdiction, amounts to mistake apparent on the face of record. 6. The order passed by the Assessing officer which was the subject matter of the main appeal before the CIT(A) was clearly barred by limitation in as much