M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI
In the result, the appeals of the assessees are dismissed
ITA 3257/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15
Bench: Shri Mahavir Singhand Shri G. Manjunatha
Section 147Section 246A
u/s 147, which the appellant has, it is considered, to have erroneously and prematurely appealed against.
9. During the course of the appellate proceeding the AR has filed a note relating to what has been termed as his deniability of liability to be assessed / reassessed and its appealibility, the contents of which are reproduced hereunder:
“1. The appeal against