SHRI S MANOHARAN ,COIMBATORE vs. DCIT , CENTRAL CIRCLE - 2 , COIMBATORE
In the result, appeals filed by the assessee in ITA Nos
ITA 619/CHNY/2022[2020-2021]Status: DisposedITAT Chennai28 Feb 2023AY 2020-2021
Bench: Shri V. Durga Rao, Hon’Ble & Shrimanjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.616 To 619/Chny/2022 िनधा"रण वष"/Assessment Years: 2017-18 To 2020-21 Mr.S.Manoharan, V. The Dy. Commissioner- G-3, Saratha Krupa Appt., Of Income Tax, No.55 (Old 47), Naidu Road, Central Circle-2, Sivananda Colony, Coimbatore. Coimbatore-641 012. [Pan:Aedpm 7539 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr.N. Arjunraj, Ca For Mr.S.Sridhar, Adv. ""यथ" क" ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit : सुनवाईक"तारीख/Date Of Hearing 22.02.2023 : घोषणाक"तारीख /Date Of Pronouncement 28.02.2023
For Appellant: Mr.N. Arjunraj, CAFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 132Section 132(4)Section 139(1)Section 153CSection 270A
Section 270A Explanation-C which attracts penalty provisions.
ITA Nos.616 to 619/Chny/2022
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The assessee further contended that although, he had admitted
undisclosed income towards rental receipts, but such rental income has
been derived on the basis of estimation without there being any reference
to incriminating material found during the course of search for those
assessment years. Therefore, the question
