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33 results for “house property”+ Section 282(1)clear

Sorted by relevance

Delhi189Mumbai158Bangalore101Jaipur53Chandigarh49Chennai33Hyderabad29Ahmedabad23Rajkot21Indore19Kolkata17Pune14Agra7Raipur7Surat5Nagpur4Jodhpur3Cuttack3Visakhapatnam3Amritsar3SC3Cochin2Guwahati1Lucknow1

Key Topics

Section 4042Section 19528Section 528Addition to Income24Disallowance19Deduction18TDS16Section 314Section 153A11Section 148

K MOHAN RAJ,SALEM vs. ITO 1/ WARD 1-1, KRISHNAGIRI

Accordingly, W.P.Nos.27998 and 28000 of 2021 and W.P.(MD) No.11312 of 2021 are dismissed

ITA 1424/CHNY/2024[2012-13]Status: DisposedITAT Chennai18 Oct 2024AY 2012-13

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.1424/Chny/2024 "नधा"रण वष"/Assessment Year: 2012-13 V. Mr. K. Mohan Raj, The Ito, D.No.61/10, Ward-1(1), Travellers Bungalow Road, Krn Complex East, Old Pet, K. Theatre Road, Krishnagiri-635 001. Krishnagiri-1. [Pan: Arzpm 1267 H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 143(2)Section 147Section 148

282 A it has to be signed by that authority and to be issued in paper form or communicated in electronic form by that authority in accordance with procedure prescribed. 19. The communication in electronic form has been prescribed in Rule 127 A of the Rules 1962 which provides a procedure for issuance of every notice or other document

DEPUTY COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE-10, CHENNAI vs. ARUNCHALAM VEERAIAH, CHENNAI

In the result, the revenue's appeal is dismissed and allow the cross objection\nof the assessee

Showing 1–20 of 33 · Page 1 of 2

10
Section 153C7
Section 1326
ITA 2320/CHNY/2024[2011-12]Status: DisposedITAT Chennai14 Feb 2025AY 2011-12

Bench: Hon'Ble Shri Manu Kumar Giri & Hon'Ble Shri Jagadish\N\Nआयकर अपील सं./ Ita No.2320/Chny/2024\N& C.O.No.78/Chny/2024\N(In Ita No.2320/Chny/2024)\N(निर्धारणवर्ष / Assessment Year: 2011-2012)\N\Nthe Deputy Commissioner Of\Nincome Tax,\Ncorporate Circle 10,\Nchennai\N(Appellant)\Nvs. Arunchalam Veeraiah,\Nno.34, 14B, Beach Home Avenue,\Nbesant Nagar,\Nchennai 600 090.\N[Pan No.Aaipa 9044Q]\N(Respondent/Cross Objector)\N\Nassessee By\N: Shri S. Sridhar, Advocate\Nrevenue By\N: Shri. P.K. Senthil Kumar, Addl. Cit.\N\Nसुनवाई की तारीख/Date Of Hearing\N: 30.01.2025\Nघोषणा की तारीख / Date Of Pronouncement : 14.02.2025\N\Nआदेश / Order\N\Nmanu Kumar Giri ()\N\Nthe Appeal Of The Revenue & Cross Objection By The Assessee Are Arising\Nout Of The Order Dated 21.06.2024 Of The Commissioner Of Income Tax (Appeals),\Nnfac, Delhi (In Short The `Ld. Cit(A)"). The Assessment Order U/S 144 R.W.S 147 Of\Nthe Income Tax Act, 1961 (Hereinafter The 'Act'), Was Passed Vide Order Dated\N19.12.2019.\N\N2.\Nthe Registry Has Noted Delay Of 14 Days In Filing The Appeal By The Revenue.\Nconsidering Reasons Stated In The Affidavit By The Revenue, We Condone The Delay\Nand Admit The Appeal For Adjudication.\N\N3.\Ngrounds Of Appeal Filed By The Revenue Are As Under:\N\N\"1. The Order Of The Cit (A) Is Contrary To The Facts & Circumstances Of The Case\Nand Provisions Of Income Tax Act 1961.\N2. The Id. Cit (A) Erred To Hold That The Notice U/S 148 Was Sent For The Service\Nafter 10 Months Delay & Holding The Assessment Order Dated 19.12.2019 As Time\Nbarred.\N2.

Section 144Section 148Section 153Section 69A

property at Abhiramapuram in Paragraph 5.1 without assigning proper\nreasons and justification.\n7) The NFAC failed to appreciate that in any event, the entire re-computation of\nLTCG on various facets was wrong, incorrect, invalid and not sustainable both on\nfacts and in law.\n8) The Cross Objector/Assessee craves leave to file additional grounds at the time\nof hearing

ACIT, CHENNAI vs. M/S. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

ITA 40/CHNY/2009[2005-06]Status: DisposedITAT Chennai26 Aug 2022AY 2005-06

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

ACIT LTU 2 , CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

ITA 950/CHNY/2018[2010-11]Status: DisposedITAT Chennai26 Aug 2022AY 2010-11

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

M/S. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LTD.,CHENNAI vs. ACIT, CHENNAI

ITA 2146/CHNY/2008[2005-06]Status: DisposedITAT Chennai26 Aug 2022AY 2005-06

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LTD.,CHENNAI vs. ACIT, CHENNAI

ITA 1620/CHNY/2011[2006-07]Status: DisposedITAT Chennai26 Aug 2022AY 2006-07

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LTD.,CHENNAI vs. ACIT, CHENNAI

ITA 1621/CHNY/2011[2007-08]Status: DisposedITAT Chennai26 Aug 2022AY 2007-08

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

DCIT, CHENNAI vs. M/S. CHOLAMANDALAM MS GENERAL INSURANCE CO. LTD., CHENNAI

ITA 1676/CHNY/2011[2007-08]Status: DisposedITAT Chennai26 Aug 2022AY 2007-08

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

DCIT, CHENNAI vs. M/S. CHOLAMANDALAM MS GENERAL INSURANCE CO. LTD., CHENNAI

ITA 1759/CHNY/2011[2006-07]Status: DisposedITAT Chennai26 Aug 2022AY 2006-07

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LTD.,CHENNAI vs. DCIT, CHENNAI

ITA 1350/CHNY/2013[2008-09]Status: DisposedITAT Chennai26 Aug 2022AY 2008-09

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

DCIT, CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LTD., CHENNAI

ITA 1366/CHNY/2013[2008-2009]Status: DisposedITAT Chennai26 Aug 2022AY 2008-2009

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED,CHENNAI vs. DCIT, CHENNAI

ITA 2276/CHNY/2014[2009-10]Status: DisposedITAT Chennai26 Aug 2022AY 2009-10

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

M/S CHOLAMANDALAM MS GENERAL INSUSRANCE COMPANY LIMITED,CHENNAI vs. DCIT, PARGE TAX PAYER UNIT 2

ITA 782/CHNY/2018[2013-14]Status: DisposedITAT Chennai26 Aug 2022AY 2013-14

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

M/S CHOLAMANDALAM MS GENERAL INSUSRANCE COMPANY LIMITED,CHENNAI vs. DCIT, PARGE TAX PAYER UNIT 2

ITA 783/CHNY/2018[2010-11]Status: DisposedITAT Chennai26 Aug 2022AY 2010-11

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

M/S CHOLAMANDALAM MS GENERAL INSUSRANCE COMPANY LIMITED,CHENNAI vs. DCIT, PARGE TAX PAYER UNIT 2

ITA 784/CHNY/2018[2010-11]Status: DisposedITAT Chennai26 Aug 2022AY 2010-11

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

ACIT LTU 2 , CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

ITA 949/CHNY/2018[2010-11]Status: DisposedITAT Chennai26 Aug 2022AY 2010-11

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

DCIT,CENTRAL CIRCLE 1(2), CHENNAI vs. M/S.GIMPEX LIMITED , CHENNAI

Appeals stands dismissed

ITA 176/CHNY/2022[2012-13]Status: DisposedITAT Chennai09 Aug 2023AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das

For Appellant: Shri D. Anand (Advocate)-Ld. ARFor Respondent: Dr. R. Mohan Reddy,(CIT) –Ld. DR
Section 143Section 43(5)Section 43(5)(a)

282, GImpex House, Central Circle-1(2) Lingi Chetty Street, George Town, Chennai. / Vs. Chennai-600 001. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAACG-2482-P (अपीलाथ$/Appellant) : (%&थ$ / Respondent) अपीलाथ$ की ओरसे/ Assessee by : Shri D. Anand (Advocate)-Ld. AR %&थ$ की ओरसे/Revenue by : Dr. R. Mohan Reddy,(CIT) –Ld. DR सुनवाई की तारीख/Date

M/S GIMPEX PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-1(2), CHENNAI

Appeals stands dismissed

ITA 77/CHNY/2022[2012-13]Status: DisposedITAT Chennai09 Aug 2023AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das

For Appellant: Shri D. Anand (Advocate)-Ld. ARFor Respondent: Dr. R. Mohan Reddy,(CIT) –Ld. DR
Section 143Section 43(5)Section 43(5)(a)

282, GImpex House, Central Circle-1(2) Lingi Chetty Street, George Town, Chennai. / Vs. Chennai-600 001. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAACG-2482-P (अपीलाथ$/Appellant) : (%&थ$ / Respondent) अपीलाथ$ की ओरसे/ Assessee by : Shri D. Anand (Advocate)-Ld. AR %&थ$ की ओरसे/Revenue by : Dr. R. Mohan Reddy,(CIT) –Ld. DR सुनवाई की तारीख/Date

SUNITHA,COIMBATORE vs. PCIT -1, COIM,BATORE

In the result, appeal filed by the assessee is allowed

ITA 2013/CHNY/2024[2018-19]Status: DisposedITAT Chennai10 Dec 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No.2013/Chny/2024 (िनधा"रणवष" / Assessment Year: 2018-2019) Sunitha, Vs. The Principal Commissioner Of No.30, Sivaji Colony, Income Tax -1, Thadagam Road, Coimbatore Edayarpalayam, Coimbatore 641 025. [Pan: Bhqps 4789G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri N.V. Balaji, Advocate ""यथ" क" ओर से /Respondent By : Shri R. Clement Ramesh Kumar, Irs, Cit. सुनवाई क" तार"ख/Date Of Hearing : 26.11.2024 घोषणा क" तार"ख /Date Of Pronouncement : 10.12.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, IRS, CIT
Section 115BSection 143(2)Section 143(3)Section 144BSection 263Section 69

house property being residential accommodation the tenant had not deducted TDS on rent paid by them. If any communication had bought to my notice earlier i would have taken necessary steps to submit at that relevant point of time. 2. Non-disclosure of loan given in the Income Tax Return (ITR) In ITR-3 of AY 2018-19 the disclosure

M/S SHRIRAM PROPERTIES LIMITED,CHENNAI vs. PCIT-CENTRAL1, CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 431/CHNY/2022[2017-18]Status: DisposedITAT Chennai20 Mar 2023AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 431/Chny/2022 िनधा"रण वष" / Assessment Year: 2017-18

For Appellant: Shri. Ananthan, CA & Ms. Lalitha. RFor Respondent: Shri. S. Senthil Kumaran, CIT
Section 143(3)Section 263Section 56(2)(vii)

Properties & Infrastructure Pvt.Ltd. There is no information as to fair value measurement adopted to these combined financial instruments. As per information in Schedule 15, shares and debenture bonds were pledged with banks to avail certain loan or Credit facilities. As these equity instruments are also linked to debt, they ought to have been fair valued under