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109 results for “capital gains”+ Survey u/s 133Aclear

Sorted by relevance

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Key Topics

Section 143(3)82Addition to Income58Section 153C51Section 14845Section 6842Section 14736Section 133A30Survey u/s 133A30Disallowance29Section 132

P. NALLUSAMY,KARUR vs. ITO, WARD-1, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2687/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

RAMASAMY PALANISAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2590/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

Showing 1–20 of 109 · Page 1 of 6

25
Section 26322
Reopening of Assessment17

K. PARAMASIVAM,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2693/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

K. BASKAR,KARUR vs. ITO, WARD-1, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2692/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

M. VELUSAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2587/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

K. BASKAR,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2691/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

S. ARAVIND,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2584/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

M. VELUSAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2586/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

RAMASAMY PALANISAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2591/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

K. KATHIRVEL,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2686/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

S. EASWARAMOORTHY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2695/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

K. SADASIVAM,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2690/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

R.EASWARAMOORTHY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2697/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

P. KARUNANITHI,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2685/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

M. NATESAN,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2765/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

VANAVIL ESTATE,CHENNAI vs. PCIT(CENTRAL), CHENNAI

In the result, the appeal for both AYs 2017

ITA 925/CHNY/2024[2017-18]Status: DisposedITAT Chennai12 Feb 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.925 & 926/Chny/2024 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 V. Vanavil Estate, The Pcit (Central), 4/20, Duraiswamy Reddy Street, Chennai-1. West Tambaram, Chennai-600 045. [Pan: Aalfv 0770 H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri R. Clement Ramesh-
Section 133ASection 148Section 263

capital gain and had claimed the entire sum as exempt u/s 54 of the Act. The case of the assessee was reopened u/s 147 of the Act and the AO The case of the assessee was reopened u/s 147 of the Act and the AO The case of the assessee was reopened u/s

VANAVIL ESTATE,CHENNAI vs. PCIT CENTRAL, CHENNAI

In the result, the appeal for both AYs 2017

ITA 926/CHNY/2024[2018-19]Status: DisposedITAT Chennai12 Feb 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.925 & 926/Chny/2024 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 V. Vanavil Estate, The Pcit (Central), 4/20, Duraiswamy Reddy Street, Chennai-1. West Tambaram, Chennai-600 045. [Pan: Aalfv 0770 H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri R. Clement Ramesh-
Section 133ASection 148Section 263

capital gain and had claimed the entire sum as exempt u/s 54 of the Act. The case of the assessee was reopened u/s 147 of the Act and the AO The case of the assessee was reopened u/s 147 of the Act and the AO The case of the assessee was reopened u/s

ANTHIAH PANCRAS,TIRUVANNAMALAI vs. ITO WARD 1, THIRUVANNAMALAI

In the result, the appeal filed by the assessee for ay: 2008-09 shall

ITA 27/CHNY/2017[2008-09]Status: DisposedITAT Chennai21 Oct 2019AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

Section 10Section 143(3)Section 148Section 2

survey u/s 133A. 3.8 The AO in order to verify assessee’s claim that the land transferred were agricultural land summoned Shri R.Devaraj, Village Administrative Officer (VAO) , Revenue Department, Government of Tamil Nadu, Velapadi Village, Arani Taluk u/s 131 of the 1961 Act, who stated in an statement recorded that agricultural activities were undertaken on the said land

ANTHIAH PANCRAS,TIRUVANNAMALAI vs. ITO WARD 1, THIRUVANNAMALAI

In the result, the appeal filed by the assessee for ay: 2008-09 shall

ITA 28/CHNY/2017[2009-10]Status: DisposedITAT Chennai21 Oct 2019AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

Section 10Section 143(3)Section 148Section 2

survey u/s 133A. 3.8 The AO in order to verify assessee’s claim that the land transferred were agricultural land summoned Shri R.Devaraj, Village Administrative Officer (VAO) , Revenue Department, Government of Tamil Nadu, Velapadi Village, Arani Taluk u/s 131 of the 1961 Act, who stated in an statement recorded that agricultural activities were undertaken on the said land

SHRI R PANNERSELVAM,,CHENNAI vs. DCIT, CC-3(3),, CHENNAI

In the result, the appeal filed by the assessee is allowed

ITA 3356/CHNY/2019[2008-09]Status: DisposedITAT Chennai23 May 2022AY 2008-09

Bench: Shri Mahavir Singhand Shri Girish Agrawal

For Appellant: Shri. S. Sridhar, Advocate &For Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 143(3)Section 147Section 263Section 54F

survey u/s 133A has been conducted in the case of Shri R. Panneerselvam on 27/02/2008, by the ADIT(Inv.), Unit-II(2), Chennai. There is information available that the assessee had received a compensation of Rs.1,41,45,066/- from NHAI for the land acquired for NH-4 project. However, the assessee had not offered any capital gain