SHRI.S.J.SURYAH,CHENNAI, TAMIL NADU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), CHENNAI
In the result, appeal filed by the assessee is allowed and appeal filed by the Revenue is dismissed
ITA 806/CHNY/2023[2002-03]Status: DisposedITAT Chennai29 May 2024AY 2002-03
Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.806/Chny/2023 िनधा"रण वष"/Assessment Year: 2002-03 V. Shri S.J.Suryah, The Asst. Commissioner- No.35-1D, Of Income Tax, 114, Neelakanta Mehta Street, Central Circle-2(4), T. Nagar, Chennai-600 017. Chennai. [Pan: Alyps 3012 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)
For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri P. Sajit Kumar, JCIT
Section 153ASection 271Section 271(1)(c)Section 274
C. Whether there is a legal obligation u/s 271 or u/s 274 of the Act to issue a notice?
1. The language use of Section 274(1) is reproduced as under:
"No order imposing penalty under this chapter shall be made unless the assessee has been heard or has been given a reasonable opportunity of being heard...."
From the above
