2022 (9) TMI 37

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....d Shri I. Dinesh, Advocate For the Respondent : Shri AR.V. Sreenivasan, Addl. CIT 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) 18, Chennai, dated 21.06.2022 relevant to the assessment year 2016-17. 2. Brief facts of the case are that the assessee filed his return of income for....

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....e was not considered by the Assessing Officer. After considering the submissions of the assessee, the Assessing Officer has concluded that the assessee has not filed any revised return of income under section 139(5) of the Act and therefore, the plea of the assessee was not considered and moreover, there was no error in the assessment order passed under section 143(3) of the Act and accordingly, t....

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....d both the sides, perused the materials available and gone through the orders of authorities below including paper book filed by the assessee. It is an admitted fact that the assessee has not made any fresh claim, but plea for modify the claim of deduction, in fact, during the course of assessment proceedings, the assessee has brought to the notice of the Assessing Officer that the cost of acquisi....