2022 (5) TMI 1186

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....dl. CIT. ORDER PER MAHAVIR SINGH, VP : This appeal by the assessee is arising out of the revision order of Commissioner of Income Tax (Appeals)-2, Chennai in Revision No. PCIT(Central), Chennai-2/Revision-263, order dated 30.03.2021. The assessment was framed by the ACIT, Central Circle 2(2), Chennai for the assessment year 2016-17 u/s.143(3) of the Income Tax Act, 1961 (hereinafter the 'Act')....

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....22 in Miscellaneous Application No.21 of 2022 vide order dated 10.01.2022. Since the Hon'ble Supreme Court has condoned the delay during the said period, respectfully following the same we condone the delay and admit the appeal. 3. The ld.AR for the assessee drew our attention to the revision order and the grounds raised that the issue is as regard to difference in cash in hand amounting to Rs.2,....