GNANASEKARAN,CUDDALORE vs. ACIT, CENTRAL CIRCLE-1(1), CHENNAI
Appeal of the assessee is partly allowed
ITA 1808/CHNY/2024[2016-17]Status: DisposedITAT Chennai21 Aug 2024AY 2016-17
Bench: Shri Mahavir Singh & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1807 & 1808/Chny/2024 िनधा"रण वष"/Assessment Years :2015-16 & 2016-17 Shri Gnanasekaran, The Assistant Commissioner 21, Thirowpathi Amman Koil Street , Vs. Of Income Tax, Cuddalore-607 002. Central Circle -1(1) Pan: Acvpg-5138-J Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent)
For Appellant: Shri P.M.Kathir, AdvocateFor Respondent: Shri R.Clement Ramesh Kumar, CIT
Section 132Section 139(1)Section 153ASection 234A
147
[or reassessment under section 153A on the amount by which the tax on the total income determined on the basis of such re-assessment or re-computation exceeds the tax on the total
[income determined under sub-section (1) of section 143 or on the basis of the earlier assessment aforesaid.”
7. Even, the provisions of section 153A, when
