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

In the result, appeal filed by the assessee is allowed

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

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

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

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

POOJA PRABHAKAR,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD 15(1), CHENNAI, CHENNAI

In the result, the appeal of the assessee is allowed

151A of the Act and the faceless assessment scheme notified by the\nCentral Government, hence the same is bad in law and consequently the\nimpugned assessment order dated 23.05.2023 framed u/s.147 of the Act is\ninvalid and void ab initio.\n5. That the Ld.CIT(A) erred in not appreciating that the notice dated 31.07.2022\nissued u/s.148