563 results for “reassessment u/s 147”+ Section 2(22)(e)clear
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Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.27/Chny/2022 िनधा"रण वष" /Assessment Year: 2014-15 Sivakumaran Pugazhendhi, The Principal Commissioner 70 Raja Agraharam Street, Vs. Of Income Tax, Poonamalle, Chennai-4. Chennai – 600 056. [Pan: Aiapp-7309-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. T.V. Muthu Abirami, Advocate ""यथ" क" ओर से /Respondent By : Shri M. Rajan, Cit सुनवाई क" तारीख/Date Of Hearing : 05.09.2022 : 21.09.2022 घोषणा क" तारीख /Date Of Pronouncement आदेश / O R D E R
E R Per Mahavir Singh, Vice President : This appeal by the assessee is arising out of the revision order of Principal Commissioner of Income Tax, Chennai-4, in Revision No. PCIT,Chennai-4/Revision-263/100000256483/2021 dated 18.11.2021. The Assessment was framed originally u/s. 143(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’) vide order dated 28.12.2016 by Asst. Commissioner