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TMI Blog2022 (9) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 the assessment year 2016-17 on 17.10.2016 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, the rectification petition filed by the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 acquisition of property sold was wrongly adopted in the ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act dated 30.12.2018. The ld. Counsel for the assessee has submitted that the appeal against the order under section 143(3) of the Act dated 30.12.2018 is pending before the ld. CIT(A). Under the above facts and circumstances, we remit the matter back to the file of the ld. CIT(A) to adjudicate the claim of deduction while adjudicating the appeal against the assessment order under section 143(3) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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