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283 results for “depreciation”+ Section 142(1)clear

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Key Topics

Section 143(3)131Addition to Income73Section 14760Disallowance57Section 14853Depreciation49Section 143(2)39Deduction36Section 26334Section 153A

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

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

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

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

Showing 1–20 of 283 · Page 1 of 15

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29
Reopening of Assessment25
Section 14A24

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

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

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

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

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

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

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

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

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

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

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

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

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

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

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

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

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

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

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

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

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

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

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

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

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

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in he case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant this section and in sections

ADP INDIA PRIVATE LIMITED,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1(1), CHENNAI

In the result, the appeal in ITA No

ITA 2670/CHNY/2024[2016-17]Status: DisposedITAT Chennai21 May 2025AY 2016-17

Bench: Shri George George Kand Shri Jagadishआयकर अपीलसं/.Ita Nos.: 2670, 2671, 2672 & 2698/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Adp India Private Limited, The Deputy Commissioner Of Thamarai Tech Park, 6Th Floor, Vs. Income Tax, Sp Plot No. 16 To 20 & 20A, Thiru Vi Ka Corporate Circle 1(1), Industrial Estate, Inner Ring Road, Chennai. Guindy Industrial Estate So, Guindy, Chennai 600 032. [Pan: Aadcm-5547-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Sandeep Bagmar, Advocate ""यथ" क" ओर से/Respondent By : Shri V. Justin, Cit & Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 08.05.2025 घोषणा क" तारीख/Date Of Pronouncement : 21.05.2025 आदेश/ O R D E R Per George George K: These Four Appeals Filed At The Instance Of The Assessee Are Directed Against Four Separate Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (All Dated 21.08.2024) Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2016-17, 2017-18, 2018-19 & 2020-21. Ita Nos.2670 To 2672 & 2698/Chny/2024

For Appellant: Shri Sandeep Bagmar, AdvocateFor Respondent: Shri V. Justin, CIT &
Section 142(1)Section 143(1)Section 143(2)Section 250Section 32Section 43(1)

section 142(1) of the Act dated 19.10.2019 was also issued on the assessee. ITA Nos.2670 to 2672 & 2698/Chny/2024 6. On perusal of the depreciation

ADP INDIA PRIVATE LIMITED,CHENNAI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal in ITA No

ITA 2672/CHNY/2024[2020-21]Status: DisposedITAT Chennai21 May 2025AY 2020-21

Bench: Shri George George Kand Shri Jagadishआयकर अपीलसं/.Ita Nos.: 2670, 2671, 2672 & 2698/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Adp India Private Limited, The Deputy Commissioner Of Thamarai Tech Park, 6Th Floor, Vs. Income Tax, Sp Plot No. 16 To 20 & 20A, Thiru Vi Ka Corporate Circle 1(1), Industrial Estate, Inner Ring Road, Chennai. Guindy Industrial Estate So, Guindy, Chennai 600 032. [Pan: Aadcm-5547-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Sandeep Bagmar, Advocate ""यथ" क" ओर से/Respondent By : Shri V. Justin, Cit & Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 08.05.2025 घोषणा क" तारीख/Date Of Pronouncement : 21.05.2025 आदेश/ O R D E R Per George George K: These Four Appeals Filed At The Instance Of The Assessee Are Directed Against Four Separate Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (All Dated 21.08.2024) Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2016-17, 2017-18, 2018-19 & 2020-21. Ita Nos.2670 To 2672 & 2698/Chny/2024

For Appellant: Shri Sandeep Bagmar, AdvocateFor Respondent: Shri V. Justin, CIT &
Section 142(1)Section 143(1)Section 143(2)Section 250Section 32Section 43(1)

section 142(1) of the Act dated 19.10.2019 was also issued on the assessee. ITA Nos.2670 to 2672 & 2698/Chny/2024 6. On perusal of the depreciation

JESUDASON BIJI ,CHENNAI vs. OFFICE OF INCOME TAX OFFICER INT. TAXN WARD1(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 567/CHNY/2024[2014-15]Status: DisposedITAT Chennai30 May 2024AY 2014-15

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

For Appellant: Shri M.V.Swaroop, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 119(2)(b)Section 139(1)Section 139(5)Section 147Section 148Section 148ASection 149Section 54ESection 54F

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year ): Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall

ACIT, CORPORATE CIRCLE 1(1), CHENNAI vs. CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED (FORMERLY FUTURE SOFT PRIVATE LIMITED), CHENNAI

In the result, appeal filed by the Revenue is dismissed

ITA 420/CHNY/2024[2006-07]Status: DisposedITAT Chennai08 Jan 2026AY 2006-07

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.420/Chny/2024 िनधा"रण वष"/Assessment Year: 2006-07 V. The Acit, Capgemini Technology Corporate Circle-1(1), Services India Ltd., Block 3, ‘C’ Wing, 4Th Floor, Chennai. Capgemini Knowledge Park, Airoli Knowledge Park, Thane Belapur Road, Navi Mumbai- 400 708. [Pan: Aaacf 0482 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.P. ChidambaramFor Respondent: Ms.E. Pavuna Sundari, CIT
Section 10ASection 10A(2)Section 10A(5)Section 143(1)

depreciation under section 32(1) (ii-a) of the Act. As per the settled position of law, an assessee claiming exemption has to strictly and literally comply with the exemption provisions. Therefore, the said decision shall not be applicable to the facts of the case on hand, while considering the exemption provisions. Even otherwise, Chapter III and Chapter

DEPUTY COMMISSIONER OF INCOME-TAX, COIMBATORE vs. MS VISWA AND DEVJI DIAMONDS PVT LTD, COIMBATORE

In the result, appeal filed by the Revenue stands dismissed

ITA 327/CHNY/2024[2017-18]Status: DisposedITAT Chennai10 Jan 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R. Raghunathaआयकर अपील सं./Ita No.327/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-2018. The Deputy Commissioner Viswa & Devji Diamonds Pvt Ltd, Of Income Tax, Vs. New No.16,Old No.239, Corporate Circle 1, T.V.Swamy Road (East) Coimbatore R.S. Puram, Coimbatore 641 002. Pan: Aaccv 4942M

For Appellant: Shri Nilay Baran Som, IRS, CITFor Respondent: Shri N. Arjun Raj, Advocate
Section 143(3)

Section 33 142(1) of the Act 7 --- Details of Bank Accounts 35 8 --- Bank account ledger for AY: 2017- 36 18 9 --- Bank account statement in HDFC 100 Bank for AY: 2017-18 10 --- Details of claim of depreciation