ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section 147 as above, it clearly implies that what is stressed therein is the assessment / reassessment of escaped Income which the AR himself has not disputed to have not taken place till date in the instant impugned case

M/S. ANISH KUMAR EDUCATION TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section 147 as above, it clearly implies that what is stressed therein is the assessment / reassessment of escaped Income which the AR himself has not disputed to have not taken place till date in the instant impugned case

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section 147 as above, it clearly implies that what is stressed therein is the assessment / reassessment of escaped Income which the AR himself has not disputed to have not taken place till date in the instant impugned case

ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section 147 as above, it clearly implies that what is stressed therein is the assessment / reassessment of escaped Income which the AR himself has not disputed to have not taken place till date in the instant impugned case

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section 147 as above, it clearly implies that what is stressed therein is the assessment / reassessment of escaped Income which the AR himself has not disputed to have not taken place till date in the instant impugned case

M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section 147 as above, it clearly implies that what is stressed therein is the assessment / reassessment of escaped Income which the AR himself has not disputed to have not taken place till date in the instant impugned case

M/S. ARCHANA FEMALE CHILD TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section 147 as above, it clearly implies that what is stressed therein is the assessment / reassessment of escaped Income which the AR himself has not disputed to have not taken place till date in the instant impugned case

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section 147 as above, it clearly implies that what is stressed therein is the assessment / reassessment of escaped Income which the AR himself has not disputed to have not taken place till date in the instant impugned case

M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section 147 as above, it clearly implies that what is stressed therein is the assessment / reassessment of escaped Income which the AR himself has not disputed to have not taken place till date in the instant impugned case

PVP VENTURES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the assessee’s appeal in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1115/Mds/2014 "नधा"रण वष" / Assessment Year : 2008-09

depreciation schedule. Therefore, both the authorities below are not correct in treating the profit on sale of the land as undisclosed income under Section 69A of the Act. 11. On the contrary, Shri P.B. Sekaran, the Ld. D.R. submitted that the agreement dated 04.02.2008 shows that the assessee agreed to purchase the property. It is not known whether this

DCIT, CHENNAI vs. PVP VENTURES LTD., CHENNAI

In the result, the assessee’s appeal in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1115/Mds/2014 "नधा"रण वष" / Assessment Year : 2008-09

depreciation schedule. Therefore, both the authorities below are not correct in treating the profit on sale of the land as undisclosed income under Section 69A of the Act. 11. On the contrary, Shri P.B. Sekaran, the Ld. D.R. submitted that the agreement dated 04.02.2008 shows that the assessee agreed to purchase the property. It is not known whether this

UCAL LIMITED,CHENNAI vs. PCIT, CHENNAI-3,, CHENNAI

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

Section 143(2) of the Act 171 dated 29.06.2021 6. - Details of creditors 179 7. - Details of depreciation 180 8. - Detail

TAMIL NADU INDUSTRIAL GUIDANCE & EXPORT PROMOTION BUREAU,CHENNAI vs. ADIT (EXEMPTIONS) WARD 1, CHENNAI

In the result, the appeal of the assessee stands dismissed

Bench: Shri George Mathan & Shri Inturi Rama Rao

depreciation on the basis of section 11 & 12 is incorrect as these provisions are not applicable to AOP. The appellant craves for justice for these grounds and on additional grounds that may be adduced in future, for which leave may please be granted’’. The brief facts of the case are as under: 3. The assessee namely ‘’Tamil Nadu Industrial Guidance

M.R.M.PLANTATIONS P. LTD.,CHENNAI vs. ACIT, KARAIKUDI

In the result, the appeal of assessee is partly allowed for statistical purposes

Bench: Shri Chandra Poojari

171 TTJ (Mum.) 794. It was submitted by the ld.A.R that on earlier occasion, the ld. Assessing Officer reopened the assessment for assessment year under consideration and dealt the same issue while passing the assessment order u/s.143(3) r.w.s.147 of the Act on 29.12.2011. Later, the above order was subject matter of appeal before this Tribunal in ITA No.2326/Mds./2012

ACIT(OSD) CORPORATE RANGE-1, CHENNAI vs. DAECHANG INDIA SEAT COMPANY P.LTD, SRIPERUMBUDUR

In the result, the appeal filed by the Revenue is allowed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.1460/Chny/2019 िनधा"रण वष"/Assessment Year: 2015-16 The Assistant Commissioner Of Vs. M/S. Daechang India Seat Company Income Tax (Osd), P. Ltd., No. 491, Mannur Village, Corporate Range 1, Sriperumbudur, Tamil Ndu 602 105. Chennai. [Pan:Aaccd3176F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Hema Bhupal, Jcit ""थ" की ओर से/Respondent By : Shri I. Dinesh, Advocate सुनवाई की तारीख/ Date Of Hearing : 22.09.2023 घोषणा की तारीख /Date Of Pronouncement : 22.09.2023 आदेश /O R D E R

171/- was disallowed under section 36(1)(va) of the Act and brought to tax. On appeal, By following the decision of the Hon’ble Madras High Court in the case of CIT v. Industrial Security and Intelligence Private Limited in Tax Case Appeal Nos. 585 & 586 of 2015 dated 24.07.2015, the ld. CIT(A) directed the Assessing Officer

ST. FRANCIS EDUCATIONAL TRUST,,CHENNAI vs. ITO, EXEMPTION WARD-2,, CHENNAI

In the result, the appeal filed by assessee in ITA No

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy

depreciation which was never claimed by the Appellant. 6. The Learned Commissioner of Income Tax (Appeals) by its impugned order denying the exemption under Section 11 has resulted in denial of allowance available to Charitable Trusts for application towards the objects of the Trust resulting in miscarriage of justice. 7. The Learned Commissioner of Income Tax (Appeals) has erred

M/S. HYUNDAI MOTOR INDIA LTD.,KANCHIPURAM vs. PCIT-4, , CHENNAI

In the result, the appeal of the assessee is allowed

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

depreciation adjustment. When the Explanation 10 to Section 43(1) of the Act is inapplicable, there is no incidence to taxation, which has been held by the AO by stating that the IPS is a capital receipt, not chargeable to tax. 17. In view of the above arguments, the ld.AR submitted that all the relevant documents and submissions have already

ACIT NON CORP CIRCLE 1 (1) FORMERLY KNOWN AS BUSINESS CIRCLE 1, CHENNAI vs. M/S DEOLITE HASKINS & SELLS, CHENNAI

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

depreciation in respect of the building of coal fire boiler, the reassessment was held to be valid. In the case of Convergys Customer Management v. Asst. DIT, (2013) 357 ITR 177 (Del), where there being prima facie material in the possession of the Assessing Officer to form a tentative belief that section 9(1)(i) held attracted, said reason