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78 results for “condonation of delay”+ Section 272clear

Sorted by relevance

Karnataka121Chennai78Mumbai73Nagpur54Kolkata48Raipur45Delhi44Amritsar37Surat29Panaji29Bangalore27Cuttack24Hyderabad23Jaipur17Pune12Lucknow9Visakhapatnam7Calcutta6Chandigarh5Indore5Ahmedabad3Rajkot3Patna3SC2Agra1Andhra Pradesh1Allahabad1Rajasthan1Varanasi1Jodhpur1

Key Topics

Section 26363Addition to Income51Section 14743Section 271(1)(c)42Section 14838Condonation of Delay36Section 143(3)35Disallowance31Deduction

ACIT CIRCLE 1, TRICHY vs. DALMIA BHARAT LTD., TRICHY

In the result, appeal of the revenue being devoid of merits is dismissed

ITA 3156/CHNY/2017[2014-15]Status: DisposedITAT Chennai31 Mar 2022AY 2014-15

Bench: S/Shri Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2014-15 Acit, Circle-1, Vs. M/S. M/S. Dalmia Dalmia Bharat Bharat Trichy Ltd.,Dalmiapuram, Tamilnadu - Ltd.,Dalmiapuram, Tamilnadu 621 651, Pan/Gir No.Aajcs 7366 K Aajcs 7366 K (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : N O N E Revenue By : Dr S.Palanikumar, Cit (Dr Dr) Date Of Hearing : 24 /2/ 2022 2 Date Of Pronouncement : 31/3/20 /2022 O R D E R Per C.M.Garg, Jm , Jm

For Appellant: N o n eFor Respondent: Dr S.Palanikumar, CIT (DR
Section 14A

condone the delay P a g e 1 | 17 Assessment Year : 2014-15 days in filing the appeal before the Tribunal and admit the appeal for hearing. 3. The sole grievance of the revenue in this appeal is that the ld CIT(A) erred in directing the AO to compute the disallowance under Rule 8D(2)(iii) after excluding investment

AA 293 PANAHALLI PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,ERODE vs. THE INCOME TAX OFFICER WARD 2(1), ERODE

Showing 1–20 of 78 · Page 1 of 4

26
Section 36(1)(viia)20
Penalty19
Section 143(2)18

In the result, the appeals filed in ITA Nos

ITA 2021/CHNY/2025[2020-21]Status: DisposedITAT Chennai11 Nov 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.2020, 2021 & 2022/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Aa 293 Panahalli Primary Agricultural Vs. The Income Tax Officer, Cooperative Credit Society Limited, Ward 2(1), 1, Panakkahally, Thalavady Post, Erode. Erode 638 461. [Pan: Aacaa1566A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, C.A. (Virtual) ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 30.10.2025 घोषणा की तारीख /Date Of Pronouncement : 11.11.2025 आदेश /O R D E R Per Bench: These Three Appeals Filed By The Assessee Are Directed Against Separate Orders All Dated 27.06.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21 Towards Disallowance Of Deduction Claimed Under Section 80P Of The Income Tax Act, 1961 [“Act” In Short], Levy Of Penalty Under Section 270A Of The Act & Levy Of Penalty Under Section 272(1)(D) Of The Act By Rejecting The Prayer Of Condonation Of Delay In Filing The Appeals Before The Ld. Cit(A).

For Appellant: Ms. A. Vijayalakshmi, C.A. (Virtual)For Respondent: Ms. Gouthami Manivasagam, JCIT
Section 144Section 270ASection 272(1)(d)Section 80P

section 272(1)(d) of the Act by rejecting the prayer of condonation of delay in filing the appeals before

AA 293 PANAHALLI PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,ERODE vs. THE INCOME TAX OFFICER, WARD 2(1), ERODE

In the result, the appeals filed in ITA Nos

ITA 2020/CHNY/2025[2020-21]Status: DisposedITAT Chennai11 Nov 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.2020, 2021 & 2022/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Aa 293 Panahalli Primary Agricultural Vs. The Income Tax Officer, Cooperative Credit Society Limited, Ward 2(1), 1, Panakkahally, Thalavady Post, Erode. Erode 638 461. [Pan: Aacaa1566A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, C.A. (Virtual) ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 30.10.2025 घोषणा की तारीख /Date Of Pronouncement : 11.11.2025 आदेश /O R D E R Per Bench: These Three Appeals Filed By The Assessee Are Directed Against Separate Orders All Dated 27.06.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21 Towards Disallowance Of Deduction Claimed Under Section 80P Of The Income Tax Act, 1961 [“Act” In Short], Levy Of Penalty Under Section 270A Of The Act & Levy Of Penalty Under Section 272(1)(D) Of The Act By Rejecting The Prayer Of Condonation Of Delay In Filing The Appeals Before The Ld. Cit(A).

For Appellant: Ms. A. Vijayalakshmi, C.A. (Virtual)For Respondent: Ms. Gouthami Manivasagam, JCIT
Section 144Section 270ASection 272(1)(d)Section 80P

section 272(1)(d) of the Act by rejecting the prayer of condonation of delay in filing the appeals before

AA 293 PANAHALLI PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,ERODE vs. THE INCOME TAX OFFICER, WARD 2(1), ERODE

In the result, the appeals filed in ITA Nos

ITA 2022/CHNY/2025[2020-21]Status: DisposedITAT Chennai11 Nov 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.2020, 2021 & 2022/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Aa 293 Panahalli Primary Agricultural Vs. The Income Tax Officer, Cooperative Credit Society Limited, Ward 2(1), 1, Panakkahally, Thalavady Post, Erode. Erode 638 461. [Pan: Aacaa1566A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, C.A. (Virtual) ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 30.10.2025 घोषणा की तारीख /Date Of Pronouncement : 11.11.2025 आदेश /O R D E R Per Bench: These Three Appeals Filed By The Assessee Are Directed Against Separate Orders All Dated 27.06.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21 Towards Disallowance Of Deduction Claimed Under Section 80P Of The Income Tax Act, 1961 [“Act” In Short], Levy Of Penalty Under Section 270A Of The Act & Levy Of Penalty Under Section 272(1)(D) Of The Act By Rejecting The Prayer Of Condonation Of Delay In Filing The Appeals Before The Ld. Cit(A).

For Appellant: Ms. A. Vijayalakshmi, C.A. (Virtual)For Respondent: Ms. Gouthami Manivasagam, JCIT
Section 144Section 270ASection 272(1)(d)Section 80P

section 272(1)(d) of the Act by rejecting the prayer of condonation of delay in filing the appeals before

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

ITA 2280/CHNY/2018[2011-12]Status: DisposedITAT Chennai25 Sept 2019AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

condone the delay of two days in filing the appeals and admit the appeals for adjudication. Since, the identical facts and issues are involved in these 3. appeals, we proceed to dispose the same vide this common order. For the sake of convenience and clarity the facts relevant to 4. the appeal in ITA No.2280/Chny/2018 for assessment year

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

ITA 2283/CHNY/2018[2014-15]Status: DisposedITAT Chennai25 Sept 2019AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

condone the delay of two days in filing the appeals and admit the appeals for adjudication. Since, the identical facts and issues are involved in these 3. appeals, we proceed to dispose the same vide this common order. For the sake of convenience and clarity the facts relevant to 4. the appeal in ITA No.2280/Chny/2018 for assessment year

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

ITA 2281/CHNY/2018[2012-13]Status: DisposedITAT Chennai25 Sept 2019AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

condone the delay of two days in filing the appeals and admit the appeals for adjudication. Since, the identical facts and issues are involved in these 3. appeals, we proceed to dispose the same vide this common order. For the sake of convenience and clarity the facts relevant to 4. the appeal in ITA No.2280/Chny/2018 for assessment year

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

ITA 2282/CHNY/2018[2013-14]Status: DisposedITAT Chennai25 Sept 2019AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

condone the delay of two days in filing the appeals and admit the appeals for adjudication. Since, the identical facts and issues are involved in these 3. appeals, we proceed to dispose the same vide this common order. For the sake of convenience and clarity the facts relevant to 4. the appeal in ITA No.2280/Chny/2018 for assessment year

THE CUDDALORE DISTRICT CENTRAL CO-OP BANK LTD.,CUDDALORE vs. DCIT CUDDALORE CIRCLE, CUDDALORE

In the result, the appeal filed by the Revenue in ITA

ITA 2645/CHNY/2019[2016-17]Status: DisposedITAT Chennai18 Oct 2023AY 2016-17

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required

THE VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD.,,VILLUPURAM vs. ACIT, CIRCLE-I,, CUDDALORE

In the result, the appeal filed by the Revenue in ITA

ITA 858/CHNY/2020[2009-10]Status: DisposedITAT Chennai18 Oct 2023AY 2009-10

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required

THE VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD.,,VILLUPURAM vs. DCIT, VILLUPURAM CIRCLE,, VILLUPURAM

In the result, the appeal filed by the Revenue in ITA

ITA 855/CHNY/2020[2011-12]Status: DisposedITAT Chennai18 Oct 2023AY 2011-12

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required

THE VILLUPURAM DISTRICT CENTRAL COOPERTATIVE BANK LTD.,,VILLUPURAM vs. DCIT, VILLUPURAM CIRCLE,, VILLUPURAM

In the result, the appeal filed by the Revenue in ITA

ITA 854/CHNY/2020[2010-11]Status: DisposedITAT Chennai18 Oct 2023AY 2010-11

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, CUDDALLORE vs. M/S VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD., VILLUPURAM

In the result, the appeal filed by the Revenue in ITA

ITA 981/CHNY/2020[2008-09]Status: DisposedITAT Chennai18 Oct 2023AY 2008-09

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required

THE VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD.,,VILLUPURAM vs. ACIT, CIRCLE-II,, CUDDALORE

In the result, the appeal filed by the Revenue in ITA

ITA 857/CHNY/2020[2008-09]Status: DisposedITAT Chennai18 Oct 2023AY 2008-09

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required

THE VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD.,,VILLUPURAM vs. DCIT, VILLUPURAM CIRCLE,, VILLUPRUAM

In the result, the appeal filed by the Revenue in ITA

ITA 856/CHNY/2020[202-13]Status: DisposedITAT Chennai18 Oct 2023

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required

PAULPANDIAN UTHAMARAJ WINSTON,CHENNAI vs. PCIT, CENTRAL CIRCLE-1,, CHENNAI

In the result, all the appeals filed by both the assessees are allowed

ITA 425/CHNY/2025[2018-19]Status: DisposedITAT Chennai03 Jun 2025AY 2018-19

Bench: Shri S.S.Viswanethra Ravi & Shri S. R. Raghunathaआयकरअपीलसं/.Ita Nos.:418 To 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, Pcit (Central) No.37, Rameswaram Road, T.Nagar, Vs. Chennai-1 Chennai-600 017. [Pan: Adfpp-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.Ita Nos.:422 To 425/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Paulpandianuthamaraj Pcit (Central) Winston, Vs. Chennai-1 No.37, Rameswaram Road, T.Nagar, Chennai-600 017. [Pan: Aabpu-5409-L] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

For Appellant: Shri Y.Sridhar, F.C.AFor Respondent: Ms.E.Pavuna Sundari, CIT
Section 133ASection 142(1)Section 147Section 24Section 263Section 263(1)

condone the delay in filing of appeals and admitted the same for adjudication. :-3-: ITA. Nos.:418 to 425 /Chny/2025 3. Briefly stated, an action u/s.133A of the Income Tax Act, 1961 (hereinafter in short „the Act‟) was conducted in the case of the assessee on 22.03.2018 and as a result, the assessment for the above years were reopened

PERINBA RAJA RAMESH,CHENNAI vs. PCIT, CENTRAL CIRCLE-1, CHENNAI

In the result, all the appeals filed by both the assessees are allowed

ITA 421/CHNY/2025[2018-19]Status: DisposedITAT Chennai03 Jun 2025AY 2018-19

Bench: Shri S.S.Viswanethra Ravi & Shri S. R. Raghunathaआयकरअपीलसं/.Ita Nos.:418 To 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, Pcit (Central) No.37, Rameswaram Road, T.Nagar, Vs. Chennai-1 Chennai-600 017. [Pan: Adfpp-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.Ita Nos.:422 To 425/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Paulpandianuthamaraj Pcit (Central) Winston, Vs. Chennai-1 No.37, Rameswaram Road, T.Nagar, Chennai-600 017. [Pan: Aabpu-5409-L] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

For Appellant: Shri Y.Sridhar, F.C.AFor Respondent: Ms.E.Pavuna Sundari, CIT
Section 133ASection 142(1)Section 147Section 24Section 263Section 263(1)

condone the delay in filing of appeals and admitted the same for adjudication. :-3-: ITA. Nos.:418 to 425 /Chny/2025 3. Briefly stated, an action u/s.133A of the Income Tax Act, 1961 (hereinafter in short „the Act‟) was conducted in the case of the assessee on 22.03.2018 and as a result, the assessment for the above years were reopened

PERINBA RAJA RAMESH,CHENNAI vs. PCIT, CENTRAL CIRCLE-1,, CHENNAI

In the result, all the appeals filed by both the assessees are allowed

ITA 419/CHNY/2025[2015-16]Status: DisposedITAT Chennai03 Jun 2025AY 2015-16

Bench: Shri S.S.Viswanethra Ravi & Shri S. R. Raghunathaआयकरअपीलसं/.Ita Nos.:418 To 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, Pcit (Central) No.37, Rameswaram Road, T.Nagar, Vs. Chennai-1 Chennai-600 017. [Pan: Adfpp-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.Ita Nos.:422 To 425/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Paulpandianuthamaraj Pcit (Central) Winston, Vs. Chennai-1 No.37, Rameswaram Road, T.Nagar, Chennai-600 017. [Pan: Aabpu-5409-L] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

For Appellant: Shri Y.Sridhar, F.C.AFor Respondent: Ms.E.Pavuna Sundari, CIT
Section 133ASection 142(1)Section 147Section 24Section 263Section 263(1)

condone the delay in filing of appeals and admitted the same for adjudication. :-3-: ITA. Nos.:418 to 425 /Chny/2025 3. Briefly stated, an action u/s.133A of the Income Tax Act, 1961 (hereinafter in short „the Act‟) was conducted in the case of the assessee on 22.03.2018 and as a result, the assessment for the above years were reopened

PERINBA RAJA RAMESH,CHENNAI vs. PCIT, CENTRAL CIRCLE-1,, CHENNAI

In the result, all the appeals filed by both the assessees are allowed

ITA 420/CHNY/2025[2016-17]Status: DisposedITAT Chennai03 Jun 2025AY 2016-17

Bench: Shri S.S.Viswanethra Ravi & Shri S. R. Raghunathaआयकरअपीलसं/.Ita Nos.:418 To 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, Pcit (Central) No.37, Rameswaram Road, T.Nagar, Vs. Chennai-1 Chennai-600 017. [Pan: Adfpp-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.Ita Nos.:422 To 425/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Paulpandianuthamaraj Pcit (Central) Winston, Vs. Chennai-1 No.37, Rameswaram Road, T.Nagar, Chennai-600 017. [Pan: Aabpu-5409-L] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

For Appellant: Shri Y.Sridhar, F.C.AFor Respondent: Ms.E.Pavuna Sundari, CIT
Section 133ASection 142(1)Section 147Section 24Section 263Section 263(1)

condone the delay in filing of appeals and admitted the same for adjudication. :-3-: ITA. Nos.:418 to 425 /Chny/2025 3. Briefly stated, an action u/s.133A of the Income Tax Act, 1961 (hereinafter in short „the Act‟) was conducted in the case of the assessee on 22.03.2018 and as a result, the assessment for the above years were reopened

PERINBA RAJA RAMESH,CHENNAI vs. PCIT, CENTRAL CIRCLE-1,, CHENNAI

In the result, all the appeals filed by both the assessees are allowed

ITA 418/CHNY/2025[2014-15]Status: DisposedITAT Chennai03 Jun 2025AY 2014-15

Bench: Shri S.S.Viswanethra Ravi & Shri S. R. Raghunathaआयकरअपीलसं/.Ita Nos.:418 To 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, Pcit (Central) No.37, Rameswaram Road, T.Nagar, Vs. Chennai-1 Chennai-600 017. [Pan: Adfpp-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.Ita Nos.:422 To 425/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Paulpandianuthamaraj Pcit (Central) Winston, Vs. Chennai-1 No.37, Rameswaram Road, T.Nagar, Chennai-600 017. [Pan: Aabpu-5409-L] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

For Appellant: Shri Y.Sridhar, F.C.AFor Respondent: Ms.E.Pavuna Sundari, CIT
Section 133ASection 142(1)Section 147Section 24Section 263Section 263(1)

condone the delay in filing of appeals and admitted the same for adjudication. :-3-: ITA. Nos.:418 to 425 /Chny/2025 3. Briefly stated, an action u/s.133A of the Income Tax Act, 1961 (hereinafter in short „the Act‟) was conducted in the case of the assessee on 22.03.2018 and as a result, the assessment for the above years were reopened