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24 results for “depreciation”+ Section 80P(2)(d)clear

Sorted by relevance

Bangalore53Delhi27Chennai24Visakhapatnam21Mumbai20Surat18Kolkata12Hyderabad12Pune11Cochin10Jaipur9Karnataka8Ahmedabad7Jodhpur6Chandigarh5Rajkot3Nagpur3Panaji2SC2Lucknow2

Key Topics

Section 14736Section 80P32Section 143(3)27Section 14A22Disallowance21Deduction19Addition to Income14Section 36(1)12Section 26310Section 143(1)

ABAN SINGAPORE PTE LIMITED,CHENNAI vs. DCIT INTL TAX 1(1), CHENNAI

In the result, the appeal of assessee is allowed

ITA 500/CHNY/2025[2022-2023]Status: DisposedITAT Chennai18 Jun 2025AY 2022-2023

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.500/Chny/2025 Assessment Years: 2022-23 Aban Singapore Pte Limited Deputy Commissioner Of Income Room No.8713, Bsnl Building, Tax, 4Th Floor, Bsnl Towers, Intl Tax-1(1), No.16, Greams Road, Chennai. Chennai [Pan: Aaqca2845Q]

For Appellant: Shri P.Murali Mohan Rao, C.AFor Respondent: Shri N.Rajakumar, Addl.CIT
Section 139Section 143(1)Section 143(1)(a)Section 36Section 43BSection 44B

d) “co-operative bank”, “primary agricultural credit society” and “primary co- operative agricultural and rural development bank” shall have the meanings respectively assigned to them in the Explanation to sub- section (4) of section 80P;] 96[(e) “micro enterprise” 97 shall have the meaning assigned to it in clause (h) of section 2 of the Micro, Small and Medium Enterprises

Showing 1–20 of 24 · Page 1 of 2

10
Section 1488
Depreciation8

AA368 APPAKUDAL PUDUPALAYAM AGRI CO-OP CREDIT SOCIETY ,ERODE vs. ADIT-CPC , BANGALORE

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

ITA 639/CHNY/2022[2016-2017]Status: DisposedITAT Chennai12 Apr 2023AY 2016-2017

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.639/Chny/2022 िनधा"रण वष"/Assessment Year: 2016-17 Aa368 Appakudal Pudupalayam Agri Vs. The Assistant Director Of Co-Op. Credit Society, Pudupalayam, Income Tax - Cpc, Sakthi Nagar, Erode 638 315. Bengaluru. [Pan: Aacaa0858K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate [Erode] ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 27.02.2023 घोषणा की तारीख /Date Of Pronouncement : 12.04.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, Dated 08.07.2022 Relevant To The Assessment Year 2016-17. 2. Brief Facts Of The Case Are That The Assessee The Assessee Is A Primary Agricultural Co-Operative Credit Society Limited Registered Under The Tamilnadu Co-Operative Societies Act,1983. The Assessee Filed The 2

For Appellant: Shri S. Sridhar, Advocate [Erode]For Respondent: Shri P. Sajit Kumar, JCIT
Section 143(1)Section 143(3)Section 80PSection 80P(2)(a)

D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi, dated 08.07.2022 relevant to the assessment year 2016-17. 2. Brief facts of the case are that the assessee the assessee is a primary agricultural

CITY UNION BANK LIMITED,KUMBAKONAM vs. ACIT CIRCLE 1, KUMBAKONAM

In the result, appeal of the Revenue in ITA 1316/CHNY/2018

ITA 1130/CHNY/2018[2014-15]Status: DisposedITAT Chennai09 Jul 2019AY 2014-15

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. S. Ananthan,C.AFor Respondent: Shri. Sailendra Mamidi, IRS
Section 143(3)Section 14ASection 36(1)Section 36(1)(vii)Section 40Section 41(1)

D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER: These are cross appeals filed by the Revenue as well as Assessee directed against the order of the learned Commissioner of Income Tax (Appeals)—1, Tiruchirappalli (hereinafter called as ‘CIT(A)’) dated 14.02.2018 for the assessment years (AY) 2012-13 & 2014-15. 2. Since, the identical facts and issues are involved

ACIT CIRCLE 1, KUMBAKONAM vs. CITY UNION BANK LIMITED, KUMBAKONAM

In the result, appeal of the Revenue in ITA 1316/CHNY/2018

ITA 1316/CHNY/2018[2014-15]Status: DisposedITAT Chennai09 Jul 2019AY 2014-15

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. S. Ananthan,C.AFor Respondent: Shri. Sailendra Mamidi, IRS
Section 143(3)Section 14ASection 36(1)Section 36(1)(vii)Section 40Section 41(1)

D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER: These are cross appeals filed by the Revenue as well as Assessee directed against the order of the learned Commissioner of Income Tax (Appeals)—1, Tiruchirappalli (hereinafter called as ‘CIT(A)’) dated 14.02.2018 for the assessment years (AY) 2012-13 & 2014-15. 2. Since, the identical facts and issues are involved

CITY UNION BANK LIMITED,KUMBAKONAM vs. ACIT CIRCLE 1, KUMBAKONAM

In the result, appeal of the Revenue in ITA 1316/CHNY/2018

ITA 1129/CHNY/2018[2012-13]Status: DisposedITAT Chennai09 Jul 2019AY 2012-13

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. S. Ananthan,C.AFor Respondent: Shri. Sailendra Mamidi, IRS
Section 143(3)Section 14ASection 36(1)Section 36(1)(vii)Section 40Section 41(1)

D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER: These are cross appeals filed by the Revenue as well as Assessee directed against the order of the learned Commissioner of Income Tax (Appeals)—1, Tiruchirappalli (hereinafter called as ‘CIT(A)’) dated 14.02.2018 for the assessment years (AY) 2012-13 & 2014-15. 2. Since, the identical facts and issues are involved

ACIT CIRCLE 1, KUMBAKONAM vs. CITY UNION BANK LIMITED, KUMBAKONAM

In the result, appeal of the Revenue in ITA 1316/CHNY/2018

ITA 1315/CHNY/2018[2012-13]Status: DisposedITAT Chennai09 Jul 2019AY 2012-13

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. S. Ananthan,C.AFor Respondent: Shri. Sailendra Mamidi, IRS
Section 143(3)Section 14ASection 36(1)Section 36(1)(vii)Section 40Section 41(1)

D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER: These are cross appeals filed by the Revenue as well as Assessee directed against the order of the learned Commissioner of Income Tax (Appeals)—1, Tiruchirappalli (hereinafter called as ‘CIT(A)’) dated 14.02.2018 for the assessment years (AY) 2012-13 & 2014-15. 2. Since, the identical facts and issues are involved

COMPUTER AGE MANAGEMENT SERVICES PVT. LTD.,CHENNAI vs. DCIT LTU 2 , CHENNAI

In the result, the appeals of the assessee for all the assessment years are treated as partly allowed

ITA 1142/CHNY/2018[214-15]Status: DisposedITAT Chennai14 Dec 2018

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos.1140, 1141 & 1142/Chny/2018. "नधा"रण वष" /Assessment Years : 2012-13, 2013-14 & 2014-15. Computer Age Management Vs. The Deputy Commissioner Of Services Pvt. Ltd, Income Tax, Rayala Towers, 3Rd Floor, Ltu-2, 158, Anna Salai, Chennai. Chennai 600 002. [Pan Aaacc 3035G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Sandeep Bagmar, R. AdvocateFor Respondent: Shri. R. Clement Ramesh
Section 14A

D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER These are appeals filed by the assessee directed against orders dated 12.01.2018 of Commissioner of Income-tax (Appeals) - 5, Chennai for the impugned assessment years. ITA Nos.1140, 41 & 42 /2018 :- 2 -: 2. Four of the grounds raised by the assessee in these appeals are common. These grounds, as it appear

COMPUTER AGE MANAGEMENT SERVICES PVT. LTD.,CHENNAI vs. DCIT LTU 2 , CHENNAI

In the result, the appeals of the assessee for all the assessment years are treated as partly allowed

ITA 1140/CHNY/2018[2012-13]Status: DisposedITAT Chennai14 Dec 2018AY 2012-13

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos.1140, 1141 & 1142/Chny/2018. "नधा"रण वष" /Assessment Years : 2012-13, 2013-14 & 2014-15. Computer Age Management Vs. The Deputy Commissioner Of Services Pvt. Ltd, Income Tax, Rayala Towers, 3Rd Floor, Ltu-2, 158, Anna Salai, Chennai. Chennai 600 002. [Pan Aaacc 3035G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Sandeep Bagmar, R. AdvocateFor Respondent: Shri. R. Clement Ramesh
Section 14A

D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER These are appeals filed by the assessee directed against orders dated 12.01.2018 of Commissioner of Income-tax (Appeals) - 5, Chennai for the impugned assessment years. ITA Nos.1140, 41 & 42 /2018 :- 2 -: 2. Four of the grounds raised by the assessee in these appeals are common. These grounds, as it appear

M/S APEX TRANSWORLD PRIVATE LIMITED,CHENNAI vs. DCIT CC-1(1), CHENNAI

In the result, appeal filed by the assessee is dismissed

ITA 932/CHNY/2020[2011-12]Status: DisposedITAT Chennai11 Jan 2023AY 2011-12

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.932/Chny/2020 िनधा"रण वष" /Assessment Year: 2011-12 V. M/S.Apex Transworld Pvt. Ltd., The Dy. Commissioner Of 38, 2Nd Main Road, Income Tax, R.A. Puram, Corporate Circle-1(1), Chennai-600 028. Chennai. [Pan: Aadca 7034 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.K. Ramesh Babu, Ca ""यथ" क" ओर से /Respondent By : Mr. Ar.V.Sreenivasan, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 03.01.2023 घोषणा क" तारीख /Date Of Pronouncement : 11.01.2023

For Respondent: Mr. AR.V.Sreenivasan
Section 143(3)Section 147Section 148

D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER: This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-1, Chennai, dated 07.08.2020, and pertains to assessment year 2011-12. 2. At the outset, we find that there is a delay of 38 days in appeal filed by the assessee. During the course

DCIT, NCC - 1 (1),, CHENNAI vs. M/S. DFE PHARMA INDIA LLP.,, CUDDALORE

In the result the appeal is allowed

ITA 282/CHNY/2020[2014-15]Status: DisposedITAT Chennai01 Apr 2022AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.1212/Chny/2019 िनधा"रण वष"/Assessment Year: 2014-15 M/S. Dfe Pharma India Llp, Vs. The Deputy Commissioner Of B-4, Sipcot Industrial Complex, Income Tax, Kudikadu, Cuddalore 607 005. Non Corporate Circle 1(1), [Pan:Aaifd2025J] Chennai. आयकर अपील सं./I.T.A. No.282/Chny/2020 िनधा"रण वष"/Assessment Year: 2014-15 The Deputy Commissioner Of Vs. M/S. Dfe Pharma India Llp, Income Tax, Non Corporate Circle 1(1), B-4, Sipcot Industrial Complex, Chennai. Kudikadu, Cuddalore 607 005. (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By : Shri G.S.D. Babu, Advocate Department By : Shri M. Rajan, Cit & Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 21.03.2022 घोषणा की तारीख /Date Of Pronouncement : 01.04.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Principal Commissioner Of Income Tax 1, Chennai Dated 27.02.2019 Relevant To The Assessment Year 2014-15 Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Revenue Preferred An Appeal Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)-2

For Appellant: Shri G.S.D. Babu, AdvocateFor Respondent: Shri M. Rajan, CIT &
Section 10ASection 115JSection 143(3)Section 263Section 80P

D E R PER V. DURGA RAO, JUDICIAL MEMBER: The appeal filed by the assessee is directed against the order of the ld. Principal Commissioner of Income Tax 1, Chennai dated 27.02.2019 relevant to the assessment year 2014-15 under section 263 of the Income Tax Act, 1961 [“Act” in short]. The Revenue preferred an appeal against the order passed

DFE PHARMA INDIA LLP.,BENGALURU vs. DCIT, CC - 2(1),, CHENNAI

In the result the appeal is allowed

ITA 1212/CHNY/2019[2014-15]Status: DisposedITAT Chennai01 Apr 2022AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.1212/Chny/2019 िनधा"रण वष"/Assessment Year: 2014-15 M/S. Dfe Pharma India Llp, Vs. The Deputy Commissioner Of B-4, Sipcot Industrial Complex, Income Tax, Kudikadu, Cuddalore 607 005. Non Corporate Circle 1(1), [Pan:Aaifd2025J] Chennai. आयकर अपील सं./I.T.A. No.282/Chny/2020 िनधा"रण वष"/Assessment Year: 2014-15 The Deputy Commissioner Of Vs. M/S. Dfe Pharma India Llp, Income Tax, Non Corporate Circle 1(1), B-4, Sipcot Industrial Complex, Chennai. Kudikadu, Cuddalore 607 005. (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By : Shri G.S.D. Babu, Advocate Department By : Shri M. Rajan, Cit & Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 21.03.2022 घोषणा की तारीख /Date Of Pronouncement : 01.04.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Principal Commissioner Of Income Tax 1, Chennai Dated 27.02.2019 Relevant To The Assessment Year 2014-15 Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Revenue Preferred An Appeal Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)-2

For Appellant: Shri G.S.D. Babu, AdvocateFor Respondent: Shri M. Rajan, CIT &
Section 10ASection 115JSection 143(3)Section 263Section 80P

D E R PER V. DURGA RAO, JUDICIAL MEMBER: The appeal filed by the assessee is directed against the order of the ld. Principal Commissioner of Income Tax 1, Chennai dated 27.02.2019 relevant to the assessment year 2014-15 under section 263 of the Income Tax Act, 1961 [“Act” in short]. The Revenue preferred an appeal against the order passed

RAJTELEVISION NETWORK LIMITED,CHNNAI vs. ACIT, NON CORPORAE CIRCLE-20, CHENNAI

In the result both appeals of the assessee are allowed

ITA 531/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Aug 2024AY 2018-19

Bench: Shri Aby T Varkey, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 530 & 531/Chny/2024 िनधा"रणवष" / Assessment Years: 2014-15 & 2018-19 Acit, Raj Television Network V. Non Corporate Circle 20, Limited, Chennai – 34. No. 32, Poes Road 2Nd Street, Teynampet, Chennai – 600 018. [Pan: Aaacr-3580-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri.K. Balasubramanian, Advocate ""यथ"क"ओरसे/Respondent By : Shri.T.M. Suganthamala, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 31.07.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.08.2024 आदेश /O R D E R

For Appellant: Shri.K. Balasubramanian, AdvocateFor Respondent: Shri.T.M. Suganthamala, Addl. CIT
Section 263

D E R PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER: These appeals instituted by the assessee are against the common order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment years 2014-15 & 2018-19, vide order dated 02.01.2024.For the sake of convenience, the appeals filed by the assessee are being heard together

RAJ TELEISION NETWORK LIMITED,CHENNAI vs. ACIT, NON CORPORAE CIRCLE-20, CHENNAI

In the result both appeals of the assessee are allowed

ITA 530/CHNY/2024[2014-15]Status: DisposedITAT Chennai09 Aug 2024AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकरअपीलसं./Ita Nos.: 530 & 531/Chny/2024 िनधा"रणवष" / Assessment Years: 2014-15 & 2018-19 Acit, Raj Television Network V. Non Corporate Circle 20, Limited, Chennai – 34. No. 32, Poes Road 2Nd Street, Teynampet, Chennai – 600 018. [Pan: Aaacr-3580-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri.K. Balasubramanian, Advocate ""यथ"क"ओरसे/Respondent By : Shri.T.M. Suganthamala, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 31.07.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.08.2024 आदेश /O R D E R

For Appellant: Shri.K. Balasubramanian, AdvocateFor Respondent: Shri.T.M. Suganthamala, Addl. CIT
Section 263

D E R PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER: These appeals instituted by the assessee are against the common order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment years 2014-15 & 2018-19, vide order dated 02.01.2024.For the sake of convenience, the appeals filed by the assessee are being heard together

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)

D E R PER MAHAVIR SINGH, VICE PRESIDENT: The appeal by the Revenue in ITA No.981/CHNY/2020 is arising out of order of the Commissioner of Income Tax (Appeals), Puducherry in ITA No.47,48/CIT(A)-PDY/2017-18 dated 31.08.2020. The assessment was framed by the DCIT, Villupuram Circle, Villupuram, for the assessment year 2008-09 u/s.143(3) of the Income

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)

D E R PER MAHAVIR SINGH, VICE PRESIDENT: The appeal by the Revenue in ITA No.981/CHNY/2020 is arising out of order of the Commissioner of Income Tax (Appeals), Puducherry in ITA No.47,48/CIT(A)-PDY/2017-18 dated 31.08.2020. The assessment was framed by the DCIT, Villupuram Circle, Villupuram, for the assessment year 2008-09 u/s.143(3) of the Income

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)

D E R PER MAHAVIR SINGH, VICE PRESIDENT: The appeal by the Revenue in ITA No.981/CHNY/2020 is arising out of order of the Commissioner of Income Tax (Appeals), Puducherry in ITA No.47,48/CIT(A)-PDY/2017-18 dated 31.08.2020. The assessment was framed by the DCIT, Villupuram Circle, Villupuram, for the assessment year 2008-09 u/s.143(3) of the Income

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)

D E R PER MAHAVIR SINGH, VICE PRESIDENT: The appeal by the Revenue in ITA No.981/CHNY/2020 is arising out of order of the Commissioner of Income Tax (Appeals), Puducherry in ITA No.47,48/CIT(A)-PDY/2017-18 dated 31.08.2020. The assessment was framed by the DCIT, Villupuram Circle, Villupuram, for the assessment year 2008-09 u/s.143(3) of the Income

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)

D E R PER MAHAVIR SINGH, VICE PRESIDENT: The appeal by the Revenue in ITA No.981/CHNY/2020 is arising out of order of the Commissioner of Income Tax (Appeals), Puducherry in ITA No.47,48/CIT(A)-PDY/2017-18 dated 31.08.2020. The assessment was framed by the DCIT, Villupuram Circle, Villupuram, for the assessment year 2008-09 u/s.143(3) of the Income

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)

D E R PER MAHAVIR SINGH, VICE PRESIDENT: The appeal by the Revenue in ITA No.981/CHNY/2020 is arising out of order of the Commissioner of Income Tax (Appeals), Puducherry in ITA No.47,48/CIT(A)-PDY/2017-18 dated 31.08.2020. The assessment was framed by the DCIT, Villupuram Circle, Villupuram, for the assessment year 2008-09 u/s.143(3) of the Income

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)

D E R PER MAHAVIR SINGH, VICE PRESIDENT: The appeal by the Revenue in ITA No.981/CHNY/2020 is arising out of order of the Commissioner of Income Tax (Appeals), Puducherry in ITA No.47,48/CIT(A)-PDY/2017-18 dated 31.08.2020. The assessment was framed by the DCIT, Villupuram Circle, Villupuram, for the assessment year 2008-09 u/s.143(3) of the Income