2020 (7) TMI 808

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....a, Senior Counsel. JUDGMENT [Judgment of the Court delivered by T.S. SIVAGNANAM, J.] This appeal by the Assessee filed under Section 260A of the Income Tax Act, 1961 [the 'Act' for brevity] is directed against the order dated 05.05.2016, passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai in I.T.A. No. 370/Mds/2016, for the Assessment Year 2006-2007. 2. The ....

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....gricultural lands. The reason for remanding the matter to the Assessing Officer is that the copies of the Chitta and Adangal, said to have been filed before the Assessing Officer was not available in the file of the Tribunal. Thus, the factual position appears to be that the revenue records were filed by the Assessee, and the same has been considered by the Assessing Officer, and an order has been....

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....y placed a copy of the postal acknowledgement card to show that the notice has been served on the Assessee. 6. The Assessee has filed the copies of the revenue records in the typed set of papers, and on perusal of the same, the seal of the Assessing Officer is found at the bottom of the photostat copies of the documents. Therefore, it is clear that the documents were part of the assessment file....