SMT, RAMU ANNAMALAI UMAIYAL RADHAI,CHENNAI vs. PCIT, CHENNAI
In the result, the appeal filed by the assessee is allowed
ITA 922/CHNY/2020[2015-16]Status: DisposedITAT Chennai12 Oct 2022AY 2015-16
Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 922/Chny/2020 िनधा"रण वष"/Assessment Year:2015-16 Smt. Ramu Annamalai Umaiyal Radhai, The Principal Commissioner Of Flat No. Iii, 3Rd Floor, Poojapura Vs. Income Tax- Chennai I, Apartments, St. Mary’S Road, Chennai. Alwarpet, Chennai 600 028. [Pan:Aakpu6790M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri V.P. Kuriachan, F.C.A. ""थ" की ओर से/Respondent By : Shri M. Rajan, Cit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 12.10.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Principal Commissioner Of Income Tax, Chennai - I, Chennai, Dated 20.05.2020 Relevant To The Assessment Year 2015-16 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short].
For Appellant: Shri V.P. Kuriachan, F.C.AFor Respondent: Shri M. Rajan, CIT
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263
housing loan which
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I.T.A. No.922/Chny/20
was verified by the Assessing Officer and therefore, prayed for quashing the revision order passed under section 263 of the Act.
5. On the other hand, the ld. DR strongly supported the revision order passed under section 263 of the Act.
6. We have heard both the sides, perused the materials available on record
