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10 results for “TDS”+ Section 151Aclear

Sorted by relevance

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Key Topics

Section 14870 Section 14723 Section 148A19 Section 15116 Section 151A16 Section 144B8 Reassessment8 Reopening of Assessment8 Addition to Income4 Section 271A

MANICKAM CHETTIAR VELMURUGAN,CHENNAI vs. ITO, NCC-19(1), CHENNAI

In the result, appeals filed by the assessee are allowed

ITA 1165/CHNY/2025[2015-16]Status: DisposedITAT Chennai22 Aug 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.Hithesh, AdvocateFor Respondent: Ms.Anitha, Addl.CIT

Section 144BSection 147Section 148Section 148ASection 151Section 151A

Section 151A of the Act. The effect of a guideline came up for discussion in Sofitel Realty LLP vs. Income Tax Officer (TDS

2

Charitable Trust2

MANICKAM CHETTIAR VELMURUGAN,CHENNAI vs. ITO, NCC-19(1), CHENNAI

In the result, appeals filed by the assessee are allowed

ITA 1166/CHNY/2025[2016-17]Status: DisposedITAT Chennai22 Aug 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.Hithesh, AdvocateFor Respondent: Ms.Anitha, Addl.CIT

Section 144BSection 147Section 148Section 148ASection 151Section 151A

Section 151A of the Act. The effect of a guideline came up for discussion in Sofitel Realty LLP vs. Income Tax Officer (TDS

THANARAJ SUMATHI,MAYILADUTHURAI vs. ITO, WARD-1,, KUMBAKONAM

In the result, appeal filed by the assessee is allowed

ITA 2031/CHNY/2025[2019-20]Status: DisposedITAT Chennai14 Oct 2025AY 2019-20

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकरअपीलसं./Ita No.:2031/Chny/2025 यनिाारणवर्ा / Assessment Year:2019-20 Thanaraj Sumathi, Income Tax Officer, No.3/25, North Street, Vs. Ward-1 Moovalur, Kumbakonam. Mayiladuthurai – 609806. Tamil Nadu. [Pan:Knyps-1061-J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant By : Mr. N. Arjun Raj, Advocate. प्रत्यर्थीकीओरसे/Respondent By : Ms. R. Anitha, Cit. सुनवाईकीतारीख/Date Of Hearing : 13.10.2025 घोर्णाकीतारीख/Date Of Pronouncement : 14.10.2025

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anitha, CIT

Section 144BSection 147Section 148Section 148ASection 151Section 151A

Section 151A of the Act. The effect of a guideline came up for discussion in Sofitel Realty LLP vs. Income Tax Officer (TDS

SAPPAHIRE EDUCATIONAL AND CHARITABLE TRUST,THANJAVUR vs. ITO, EXEMPTIONS WARD,, TRICHY

In the result, appeals filed by the assessee are allowed

ITA 2416/CHNY/2024[2018-19]Status: DisposedITAT Chennai05 Feb 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.N. Arjun Raj, AdvocateFor Respondent: Ms.Sheila Parthasarthy

Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 271A

Section 151A of the Act. The effect of a guideline came up for discussion in Sofitel Realty LLP vs. Income Tax Officer (TDS

SUPPAHIRE EDUCATIONAL AND CHARITABLE TRUST,THANJAVUR vs. ITO, EXEMPTIONS WARD,, TRICHY

In the result, appeals filed by the assessee are allowed

ITA 2417/CHNY/2024[2018-19]Status: DisposedITAT Chennai05 Feb 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.N. Arjun Raj, AdvocateFor Respondent: Ms.Sheila Parthasarthy

Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 271A

Section 151A of the Act. The effect of a guideline came up for discussion in Sofitel Realty LLP vs. Income Tax Officer (TDS

LOGANATHAN DHANDAPANI,CHENNAI vs. ACIT, NCC-3(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 2240/CHNY/2024[2018-19]Status: DisposedITAT Chennai14 Aug 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 144BSection 147Section 148Section 148ASection 151Section 151A

Section 151A of the Act. The effect of a guideline came up for discussion in Sofitel Realty LLP vs. Income Tax Officer (TDS

CHAHIDA BEGAM,PUDUCHERRY vs. INCOME TAX OFFICER, WARD 3, PUDUCHERRY RANGE, INCOME TAX OFFICE, PUDUCHERRY

In the result, appeal filed by the assessee is allowed

ITA 1219/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Aug 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.Hithesh, AdvocateFor Respondent: Ms.Anitha, Addl.CIT

Section 144BSection 147Section 148Section 148ASection 151Section 151A

Section 151A of the Act. The effect of a guideline came up for discussion in Sofitel Realty LLP vs. Income Tax Officer (TDS

FURSHANA GARMENTS,CHENNAI vs. ITO, NCW-11(3), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 1177/CHNY/2025[2016-17]Status: DisposedITAT Chennai25 Aug 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.N. Arjun Raj, AdvocateFor Respondent: Ms. Anitha, Addl.CIT

Section 147Section 148Section 148ASection 151Section 151ASection 3

Section 151A of the Act. The effect of a guideline came up for discussion in Sofitel Realty LLP vs. Income Tax Officer (TDS

NAVASAKTHI TOWNSHIPS DEVELOPERS PVT. LTD.,CUDDALORE vs. ACIT, CIRCLE-1,, CUDDALORE

In the result, appeal filed by the assessee is allowed

ITA 2921/CHNY/2025[2015-16]Status: DisposedITAT Chennai23 Dec 2025AY 2015-16

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Mr. K. Ilaiyaraja, Addl. CITFor Respondent: 17.12.2025

Section 144BSection 147Section 148Section 148ASection 151A

TDS payment of Rs.30,00,000/-) treated as business income of the assessee and added to the total income of the assessee. Aggrieved by the order of the AO, the assessee filed appeal before the ld.CIT(A) and the ld.CIT(A) has dismissed the appeal by confirming the order of the AO dated 28.08.2025. 3. Aggrieved by the order

MERCY CHANDIRA,KANCHIPURAM vs. ITO, NCC-22(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 2653/CHNY/2025[2019-20]Status: DisposedITAT Chennai11 Dec 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. ARV Sreenivasan, CITFor Respondent: 08.12.2025

Section 147Section 148Section 148ASection 151A

TDS statement during the assessment year 2019-20, a notice u/s.148 of the Act was issued on 21.03.2023 by the AO, Non Corp Ward-22(1), Tambaram, after obtaining the prior approval of the competent authority. In response to the notice u/s.148 of the Act, the assessee had filed her return of income on 28.03.2023, declaring total income of Rs.2