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2022 (5) TMI 513

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...., JCIT ORDER Per V. Durga Rao , Judicial Member This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 5, Chennai, dated 05.12.2019 relevant to the assessment year 2010-11. 2. Brief facts of the case are that the assessee filed her return of income for the assessment year 2010-11 on 31.03.2011 declaring total income of Rs.. 1,99,990/- an....

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....the ld. DR strongly supported the order passed by the ld. CIT(A). 5. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. In this case, the assessment under section 143(3) of the Act was completed on 26.03.2013 by determining the total income of the assessee at Rs.. 44,10,950/-. In the appellate order, the ld. CIT(A) has noted t....

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....sessee has filed another appeal against the original assessment order passed under section 143(3) of the Act on 26.03.2013 before the ld. CIT(A) belatedly after a delay of 2002 days. However, the ld. CIT(A) has noted from the grounds taken and the issues raised are already adjudicated in the appeal filed against the order under section 147 of the Act passed on 19.12.2017 by the ld. CIT(A) vide his....

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....9.12.2017 against which, the assessee filed an appeal before the ld. CIT(A) and the same was concluded by the ld. CIT(A) vide his order dated 29.06.2018, against which, the appeal filed before the ITAT has also been concluded vide Tribunal's order in I.T.A. No. 2680 & 2681/Chny/2018. Since the assessee has again filed another appeal against the original assessment order under section 143(3) of....