Section 10(10B) of the Income Tax Act

Rajaratnam Elango Yesuraj, Thirumangalam vs. Income Tax Officer, Non Corp Ward 1(1), Madurai

In the result, the appeal of the assessee is allowed in view of above discussions and observations u/s

Venkatadriharam Rajagopal Ranganathan, Chennai vs. Income Tax Officer Non Corporate Ward 4(6), Chennai

In the result, the appeal of the assessee are allowed in view of above discussions and observations u/s

Bench: Honourable Shri Gagan Goyal & Shri Manu Kumar Giri

Duraisamy Mohan, Chennai vs. The Income Tax Officer, Non Corporate Ward 4(6) Ward, Chennai

In the result, the appeal of the assessee are allowed in view of above discussions and observations u/s

Bench: Honourable Shri Gagan Goyal & Shri Manu Kumar Giriआयकर अपील सं./Ita No. 3127/Chny/2026 यनिाारण वर्ा /Assessment Years: 2021-22 Duraisamy Mohan V. Income Tax Officer, 17-A, 1St Floor, 5Th Main Road, Non-Corp Ward-4(6), Ags Colony, Velachery, Chennai. Chennai-600 042. [Pan: Aaipm4334M] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. Vishnu Sumanth & Mr. G. Baskar, Advocates, Ld. Ar प्रत्यर्थी की ओर से /Revenue By : Ms. Sita Krishnamoorthy, Jcit, Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 22.07.2026 घोषणाकीतारीख /Date Of Pronouncement : 04.08.2026 आदेश / O R D E R Per Gagan Goyal, Am: This Is An Appeal Preferred By The Assessee Against The Order Of Ld. Addl. / Jcit (A), Jodhpur (Hereinafter Referred As The ‘Ld. Jcit (A)’) Dated 26.03.2026 For The Assessment Year (Hereinafter Referred As The ‘Ay’) 2021-22. Grouds Of Appeal 1. The Action Of Cit (A) In Dismissing The Appeal Of The Assessee Is Bad In Law & Liable To Be Set Aside In Toto. 2. The Cit (A) Erred In Concluding That The Assessee Was Not Aggrieved By The Intimation U/S.143 (1) Passed By Cpc Inasmuch As The Returned Income Was Accepted In Toto. This Springs Out From Non-Appreciation Of Facts & Law. Duraisamy Mohan