ZANNATHU FIRDOUSE,CHENNAI vs. ITO, INTNL. TAXN WARD-2(2), CHENNAI
In the result, appeal filed by the assessee is allowed
ITA 422/CHNY/2023[2012-13]Status: DisposedITAT Chennai31 Aug 2023AY 2012-13
Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकर अपील सं./Ita No.: 422/Chny/2023 िनधा"रण वष" / Assessment Year: 2012-13 Zannathul Firdouse, The Income Tax Officer, Flat C-104, Raheja Regency, V. International Taxation Ward - 147, Santhome High Road, 2(2), R A Puram, Chennai. Chennai – 600 028. [Pan: Aadpz-6639-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. B. Ramakrishna, Fca : Shri. D. Hema Bhupal, Jcit ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 28.08.2023 घोषणा क" तारीख/Date Of Pronouncement : 31.08.2023 आदेश /O R D E R
For Appellant: Shri. B. Ramakrishna, FCA
Section 147Section 234Section 234ASection 54F
234A of the Act, in consequent to the above upheld denial of exemption claimed.
6. For that the Learned Commissioner of Income Tax (Appeals) erred in confirming the interest levied u/s 2348 of the Act, in consequent to the above upheld denial of exemption claimed.
7. For these grounds and such other grounds that may be adduced before or during