CHINNUSAMY SATHYA ,NAMAKKAL vs. THE INCOME TAX OFFICER, WARD-1, , NAMAKKAL
In the result, both appeals filed by the assessee in ITA
ITA 1331/CHNY/2025[2016-17]Status: DisposedITAT Chennai23 Jul 2025AY 2016-17
Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.1331 & 1332/Chny/2025 ननिाारण वर्ा/Assessment Year: 2016-17 V. Chinnusamy Sathya, Income Tax Officer, No.9-119 Aathikattur, Anangur Post, Ward-2, Thiruchengode-Tk, Namakkal Namakkal, Tamil Nadu-637 304. [Pan: Ddqps3730F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T. S. Lakshmi Venkataraman, Fca(Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr. Gauthami Manivasagam, Jcit सुनवाईकीतारीख/Date Of Hearing : 22.07.2025 : घोर्णाकीतारीख /Date Of Pronouncement 23.07.2025
For Appellant: Mr.T. S. LakshmiFor Respondent: Mr. Gauthami Manivasagam
Section 144Section 148Section 194HSection 271(1)(c)Section 68
section 194H of the Income Tax Act. The assessee has received Commission or Brokerage income of Rs.36,16,396/- from Aliceblue Commodities Pvt. Ltd.
On which TDS of Rs.3,61,638/- has been deducted. However, assessee has not filed return of income for the relevant assessment year evading the tax as alleged. The assessee did not appear in assessment proceedings
