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3 results for “depreciation”+ Section 151Aclear

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Section 14815 Section 148A8 Section 1475 Section 1494 Section 54E3 Section 151A2 Section 54F2 Exemption2 Depreciation2 Addition to Income2

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 or deduction for such assessment year ( hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Explanation.—For the purposes of assessment or reassessment or recomputation under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment

PARAMASIVA NAIDU MUTHUVELRAJ EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTIONS WARD-3,, CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 3088/CHNY/2025[2019-20]Status: DisposedITAT Chennai29 Dec 2025AY 2019-20

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

For Appellant: Shri. N.V.Krishnan, AdvocateFor Respondent: Shri. ARV Sreenivasan, C.I.T

Section 147Section 148Section 148ASection 151A

depreciation claim. On perusal of the documents submitted by the assessee, the assessment was completed by the Assessment Unit, Income Tax Department for A.Y 2019-20 by making an addition of Rs.3,01,49,780/- and for A.Y.2020-21 by making an addition of Rs.86,98,468/- u/s.147 r.w.s 144B of the Act on 28.03.2025 and 24.03.2025 respectively. Aggrieved

PARAMASIVA NAIDU MUTHUVELRAJ EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTIONS WARD-3,, CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 3089/CHNY/2025[2020-21]Status: DisposedITAT Chennai29 Dec 2025AY 2020-21

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

For Appellant: Shri. N.V.Krishnan, AdvocateFor Respondent: Shri. ARV Sreenivasan, C.I.T

Section 147Section 148Section 148ASection 151A