2022 (10) TMI 1252

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....t : Shri ARV Sreenivasan (Addl. CIT) -Ld. DR ORDER Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2010-11 arises out of the order of learned Commissioner of Income Tax (Appeals)-10, Chennai [CIT(A)] dated 12-01-2018 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s.143(3) r.w.s. 147 of the Act on 24-02-2016. The sole....

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....g which it was not possible to make the payment through Banks. The Ld. Sr. DR relied on the order of Ld. CIT(A) and submitted that no exception as carved u/r 6DD applies to the case of the assessee. Having heard rival submissions and after due consideration of relevant material on record, our adjudication would be as under. 3. Upon perusal of assessment order, it could be seen that the payments....