ITO, NON CORPORATE WARD -15(3), CHENNAI vs. SHRI RAMACHANDRA RAMAN, CHENNAI
In the result, the appeal filed by the Revenue is dismissed and the Cross Objection filed by the assessee is allowed
ITA 124/CHNY/2018[2009-10]Status: DisposedITAT Chennai08 Jun 2022AY 2009-10
Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.124/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 & C.O. No. 58/Chny/2018 [In I.T.A. No.124/Chny/2018] The Income Tax Officer, Vs. Shri Ramachandra Raman, Non Corporate Ward 15(3), 21B, Deccan Parvathy, 2Nd Floor, Room No. 206, Wanaparthy Kannappa Nagar Extension, Block, 121, M.G. Road, Thiruvanmiyur, Chennai 41. Chennai – 600 034. [Pan: Aehpr6467D] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri Sajit Kumar, Jcit Assessee By : Shri T. Banusekar, C.A. सुनवाई की तारीख/ Date Of Hearing : 17.05.2022 घोषणा की तारीख /Date Of Pronouncement : 08.06.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Revenue & The Cross Objection Filed By The Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 15, Chennai, Dated 28.09.2017 Relevant To The Assessment Year 2009-10. 2. The Cross Objection Filed By The Assessee Is In Respect Of Reopening Of Assessment Under Section 147 Of The Income Tax Act
For Appellant: Shri T. Banusekar, C.AFor Respondent: Shri Sajit Kumar, JCIT
Section 143(1)Section 143(3)Section 147Section 148Section 3Section 54ESection 54F
assessment of the house property at Shanti Avenue. It shows that the owner of the house property is Mr. N. Sivakumar. Thus, the assessee's claim that the house property is not his own property was partially proved,
However, there was still suspicion whether the house property was under the assessee's possession during financial year 2008-09 and that
