2015 (10) TMI 1376

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by the assessee. The relevant assessment years are 2005-06 and 2009-2010. The appeals are directed against the orders passed by the Commissioner of Income Tax (Appeals)-II at Chennai, on 24.01.2014. The appeals arise out of assessment completed u/s. 143(3) of the Income Tax Act, 1961.  2. As far as the assessment year 2005-06 is concerned, the ground raised by the assessee is liable to the d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ial or evidence that may be produced by the assessee. The Assessing Officer has to give sufficient opportunity to the assessee for presenting his case. 4. The appeal for the assessment year 2009-2010 is treated as partly allowed. 5. In result, appeal filed by the assessee for the assessment year 2005-2006 is dismissed and appeal filed for the assessment year 2009- 2010 is partly allowed. Order .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X