ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. THIRUTHURAIPOONDI TIRUVENKADAM VIVEKANANDAM DHINAKARAN, CHENNAI
In the result, both the appeals filed by the Revenue are dismissed
ITA 1423/CHNY/2023[1996-97]Status: DisposedITAT Chennai05 Apr 2024AY 1996-97
Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. Nos.1422 & 1423/Chny/2023 िनधा"रण वष"/Assessment Years: 1995-96 & 1996-97 The Assistant Commissioner Of Vs. Thiruthuraipoondi Tiruvenkadam Income Tax, Central Circle 2(2), Vivekanandam Dhinakaran, Investigation Building, 5, Iv Street, Venkateswara Nagar, Chennai – 34. Karpagam Gardens, Adyar, Chennai 600 020. [Pan:Abkpd2771Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 25.03.2024 घोषणा की तारीख /Date Of Pronouncement : 05.04.2024 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 06.10.2023 Relevant To The Assessment Years 1995-96 & 1996-97. 2. Brief Facts Of The Case Are That The Assessee, Shri Ttv Dhinakaran Has Filed His Return Of Income For The Assessment Years 1995 96 & 2
For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 132ASection 143(3)Section 147Section 148Section 153(3)Section 158B
147 of the Act dated 31.12.2019 by observing as under:
6.4.6 It may be appreciated that the Hon'ble ITAT has made a clear findings "that provisions of section 153(3) of the Act has no application and provisions of section 153(2A) should be applied". This is against the findings made by the A.O. in the Assessment Order, wherein
