ITO, CHENNAI vs. PHILIP S.SAKTHIVEL, CHENNAI
In the result, the appeal filed by the Revenue is allowed
ITA 69/CHNY/2016[2002-03]Status: DisposedITAT Chennai23 Aug 2017AY 2002-03
Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.69/Mds/2016 "नधा"रण वष"/Assessment Year:2002-03 The Income Tax Officer, Shri Philip S Sakthivel, 1220, 20Th Main Road, Anna Nagar, Non Corporate Ward 7(2), Room No. Vs. 606, 6Th Floor, Wanaparthy Block, 121, Chennai 600 040. M.G. Road, Chennai 600 034. [Pan:Aaips2091P] Chennai 600 034. (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri A. Srinivasan, Jcit ""यथ" क" ओर से/Respondent By : None सुनवाई क" तार"ख/ Date Of Hearing : 12.07.2017 घोषणा क" तार"ख /Date Of Pronouncement : 23.08.2017 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Impugned Appellate Order Of The Ld. Commissioner Of Income Tax (Appeals) 7, Chennai Dated 12.11.2015 Relevant To The Assessment Year 2002-03 With Reference To The Penalty Order Passed Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short] Dated 19.09.2011. 2. Brief Facts Of The Case Are That The Assessee Is An Individual Engaged
For Appellant: Shri A. Srinivasan, JCITFor Respondent: None
Section 143(1)Section 147Section 148Section 271Section 271(1)(c)Section 80Section 80H
reassessment on 29.12.2006 by assessing income of ₹. 1,33,67,889/- being the claim rejected under section 80 HHC of the Act and added back to the total income. The assessee preferred appeal against the quantum. The ld.
CIT (A) in his order dated 30.11.2010 sustained the denial of claim under section 80 HHC of the Act and confirmed