Appeal against the Income Tax Appellate Tribunal order disposed of on the ground that the appellant availed the benefit under the Direct Tax Vivad Se Vishwas Act, 2020 by filing Form 1.
Tax Case Appeal disposed; liberty granted to restore appeal if decision under Direct Tax Vivad Se Vishwas Act, 2020 is not in favor of appellant.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 04.02.2021
CORAM
THE HON'BLE MR.JUSTICE M. DURAISWAMY AND THE HON'BLE MRS.JUSTICE T.V. THAMILSELVI
Tax Case Appeal No.731 of 2017
N. Rajasekaran ... Appellant
The Income Tax Officer, Ward 5, Door No.6T,, North Cotton Road, Tuticorin - 628 001. ... Respondent
Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, “A” (SMC) Bench, Chennai dated 31.05.2017 passed in I.T.A.No.1446/Mds/2016 for the assessment year 2009-10, Appeal filed against the order dated 23-02-2016 made in ITA.No.003/2015-16 on the file of the Commissioner of Income Tax(Appeals)-1 Madurai for the assessment year 2009-10 against the order dated 09.03.2015 made in PAN No.ABLPR2690B on the file of the Income Tax Officer ward-5, Thoothukudi for the assessment year 2009-10 against the order dated 29.12.2011 made in PAN/GIR No.ABLPR2690B on the file of the Income Tax Officer, ward I(4) North cotton Road, Tuticorin for the assessment year 2009-10.
For Appellant : V.S. Jayakumar
This appeal filed by the assessee under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity), is directed against the order dated 31.05.2017 passed by the Income Tax Appellate Tribunal, “A” (SMC) Bench, Chennai ('the Tribunal' for brevity) in I.T.A.No.1446/Mds/2016 for the assessment
year 2009-10.
" (i) Whether the Tribunal was right in law in holding that the reassessment made under section 147 is valid in law, especially when the pre conditions laid down in that section have not been fulfilled by the Revenue to justify the reassessment? and
(ii) Whether the Tribunal's order is perverse in law on the finding of facts which are not borne out by record especially when the Commissioner of Income Tax (Appeals) has dealt with all aspects relating to the addition made and jurisdiction under section 147 read with section 145(2) of the Income Tax act, 1961i?"
taken on the declaration filed by the assessee under Section 4 of the said Act is not in favour of the assessee. If such a prayer is made, the Registry shall entertain the prayer without insisting upon any application to be filed for condonation of delay in restoration of the appeal and on such request made by the assessee by filing a Miscellaneous Petition for Restoration, the Registry shall place such petition before the Division Bench for orders.
Sd/Assistant Registrar(CS-VI)
//True Copy//
Sub Assistant Registrar
Rj
To
1. The Income Tax Appellate Tribunal,
Chennai “A” (SMC) Bench .
2. The Income Tax Officer,
Ward 5, Door No.6T,,
North Cotton Road,
Tuticorin - 628 001.
3.The Income Tax Officer,
Ward I(4),
North Cotton Road,
Tuticorin-628 001.
+1cc to Mr.M.Swaminathan, Advocate SR.6397 +1cc to Mr.V.S.Jayakumar, Advocate SR.6005
Tax Case Appeal No.731 of 2017 GMR(CO) CB(05/03/2021)
N. Rajasekaran
The Income Tax Officer, Ward 5, Door No.6T,, North Cotton Road, Tuticorin
M. Duraismamy
T.V. Thamilselvi
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
