DCIT, CEN CIR 2(2), CHENNAI, CHENNAI vs. JAYAPRIYA COMPANY, CHENNAI
In the result, both the appeals of the Revenue are dismissed and
ITA 1252/CHNY/2025[2022-23]Status: DisposedITAT Chennai12 Sept 2025AY 2022-23
Bench: Shri Aby T. Varkey & Shri Amitabh Shukla
For Appellant: Mr.G. Baskar, AdvocateFor Respondent: Mrs. Yamuna, CIT
Section 132Section 139Section 147Section 148Section 250
Charitable Trust
1,12,53,64,017
5. Jayapriya Food products private limited
4,59,82,869
6. Jayapriya property developers private limited
2,43,54,370
7. Jayapriya Trading Company
8,26,56,356
8. Land Advance-APJ Abdulkalam Educational Trust
4,063,74,000
Total
1,61,89,97,220/-
10.4 It is observed that the assessee
