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60 results for “disallowance”+ Section 270A(1)clear

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Key Topics

Section 270A152Penalty50Section 143(3)39Addition to Income35Section 271A28Disallowance24Section 25020Section 80P20Deduction18Section 263

PRAKASHCHAND JAIN,CHENNAI vs. DCIT, CC2(3), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 68/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 Mar 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.68/Chny/2024 िनधा रण वष /Assessment Year: 2017-18 Prakashchand Jain, The Dy. Commissioner Of V. 39 & 40 Bakers Street, Income Tax, Choolai, Chennai – 600 112. Central Circle-2(3), Chennai. [Pan: Ahhpp 1690D] (अपीलाथ$/Appellant) (%&थ$/Respondent) अपीलाथ$कीओरसे/ Appellant By : Mr. N. Arjun Raj, Advocate %&थ$कीओरसे /Respondent By Shri R. Clement Ramesh : Kumar, Cit सुनवाईकीतारीख/Date Of Hearing : 10.12.2024 घोषणाकीतारीख /Date Of Pronouncement 07.03.2025 :

For Appellant: Mr. N. Arjun Raj, Advocate
Section 132Section 153Section 153ASection 270A

disallowances under Section 14A of the Act. This by no stretch of imagination can be Section 14A of the Act. This by no stretch of imagination can be Section 14A of the Act. This by no stretch of imagination can be held to be ‘misreporting’. held to be ‘misreporting’. 8. This Court also finds that there is not even

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15
Section 13214
Section 27013

M/S ENRIA ENTERPRISES PVT. LTD,CHENNAI vs. DCIT. CENTRAL CIRCLE - 3(4), CHENNAI

In the result, appeal filed by the assessee in ITA

ITA 1167/CHNY/2023[2018-19]Status: DisposedITAT Chennai06 Mar 2024AY 2018-19

Bench: Shri Manjunatha. G & Shri Manomohan Das

For Appellant: Shri D. Anand, AdvFor Respondent: Shri R. Clement Ramesh –
Section 2Section 270Section 270ASection 270A(9)

disallowances under Section 14A of the Act. This by no stretch of imagination can be held to be ‘misreporting’. 8. This Court also finds that there is not even a whisper as to which limb of Section 270A of the Act is attracted and how the ingredient of sub-section (9) of Section 270A is satisfied. In the absence

M/S ENRICE ENTERPRISES PVT. LTD,CHENNAI vs. DCIT,CENTRAL CIRCLE-3(4), CHENNAI

In the result, appeal filed by the assessee in ITA

ITA 1166/CHNY/2023[2017-18]Status: DisposedITAT Chennai06 Mar 2024AY 2017-18

Bench: Shri Manjunatha. G & Shri Manomohan Das

For Appellant: Shri D. Anand, AdvFor Respondent: Shri R. Clement Ramesh –
Section 2Section 270Section 270ASection 270A(9)

disallowances under Section 14A of the Act. This by no stretch of imagination can be held to be ‘misreporting’. 8. This Court also finds that there is not even a whisper as to which limb of Section 270A of the Act is attracted and how the ingredient of sub-section (9) of Section 270A is satisfied. In the absence

ARUSUVAI FOOD PROCESSORS PVT. LTD.,SALEM vs. DCIT, CIRCLE-1(1), SALEM

In the result, appeal filed by the assessee is allowed

ITA 416/CHNY/2025[2017-18]Status: DisposedITAT Chennai28 Aug 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.D. Anand, Advocate
Section 133(6)Section 142(1)Section 143(3)Section 264Section 270ASection 270A(1)Section 270A(9)(a)Section 270A(9)(c)Section 271Section 41(1)

disallowances under Section 14A of the Act. This by no stretch of imagination can be held to be ‘misreporting’. 8. This Court also finds that there is not even a whisper as to which limb of Section 270A of the Act is attracted and how the ingredient of sub- section (9) of Section 270A is satisfied. In the absence

KAG INDIA PRIVATE LIMITED,CHENNAI vs. PCIT CENTRAL CIRCLE -2, CHENNAI

In the result the appeal of the assessee is allowed

ITA 1366/CHNY/2024[2020-21]Status: DisposedITAT Chennai11 Dec 2024AY 2020-21

Bench: Shri Aby T Varkey, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1366/Chny/2024 िनधा"रणवष" / Assessment Year: 2020-21 The Pcit (Central), M/S. Kag India Pvt Ltd., V. Chennai -2. No. 264/15-1, Sathiyanathan Complex, Velachery Road, East Tambaram, Chennai – 600 059. [Pan: Aadck-5381-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. Y. Sridhar, Fca ""यथ"क"ओरसे/Respondent By : Shri. Nilay Baran Som, Cit सुनवाई क" तार"ख/Date Of Hearing : 21.11.2024 घोषणा क" तार"ख/Date Of Pronouncement : 11.12.2024 आदेश /O R D E R

For Appellant: Shri. Y. Sridhar, FCAFor Respondent: Shri. Nilay Baran Som, CIT
Section 132Section 139Section 153ASection 263Section 270ASection 270A(9)(e)Section 271(1)

disallowance has formed the basis of imposition of penalty in the case of the person for the same or any other assessment year. (12)The penalty referred to in sub-section (1) shall be imposed, by an order in writing, by the Assessing Officer, the Commissioner (Appeals), the Commissioner or the Principal Commissioner, as the case may be. A bare

M/S. AVM PRODUCTIONS,CHENNAI vs. ACIT, NON CORPORATE CIRCLE-20(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 2359/CHNY/2025[2017-18]Status: DisposedITAT Chennai04 Mar 2026AY 2017-18

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

Section 270Section 270A

disallowance of depreciation which is an earlier issue and this cannot be concluded as misreporting or under reporting and no limb of section 270A can be attracted and thus Notice of penalty be dropped. The submission made by assessee is considered, however, it is not acceptable as the Ld. CIT(A) has confirmed the action of AO for denial

N. VIJAY KUMAR, ACIT, CHENNAI vs. RAJAH MUTHIAH CHETTIAR CHARITABLE AND EDUCATIONAL TRUST, CHENNAI

In the result, appeals filed by the Revenue & CO of assessee are

ITA 2097/CHNY/2025[2019-20]Status: DisposedITAT Chennai24 Oct 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. Arjunraj, AdvocateFor Respondent: Mr. Saujanya Ranjan, IRS
Section 270ASection 270A(9)Section 9

disallowances under Section 14A of the Act. This by no stretch of imagination can be held to be ‘misreporting’. 8. This Court also finds that there is not even a whisper as to which limb of Section 270A of the Act is attracted and how the ingredient of sub-section (9) of Section 270A is satisfied. In the absence

KAWARILAL,CHENNAI vs. ACIT CENTRAL CIRCLE 1(2), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 2832/CHNY/2024[2018-19]Status: DisposedITAT Chennai19 Mar 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

Section 132Section 153CSection 270A

disallowances under Section 14A of the Act. This by no stretch of imagination can be held to be ‘misreporting’. 8. This Court also finds that there is not even a whisper as to which limb of Section 270A of the Act is attracted and how the ingredient of sub- section (9) of Section 270A is satisfied. In the absence

KAWARILAL,CHENNAI vs. ACIT, CENTRAL CRICLE-1(2) CHENNAI, CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 2831/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Mar 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

Section 132Section 153CSection 270A

disallowances under Section 14A of the Act. This by no stretch of imagination can be held to be ‘misreporting’. 8. This Court also finds that there is not even a whisper as to which limb of Section 270A of the Act is attracted and how the ingredient of sub- section (9) of Section 270A is satisfied. In the absence

JAYASAKTHI KNIT WEAR,TIRUPPUR vs. ITO, WARD-1(4), TIRUPPUR

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1758/CHNY/2024[2017-18]Status: DisposedITAT Chennai13 Nov 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1758/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 V. Jayasakthi Knit Wear, The Ito, 3/95, Thanneerpandal Colony, Ward-1(4), Cheyur Road, Tirupur. Karukkampalayam B.O. Avinashi, Tirupur-641 654. [Pan: Aaffj 4343 J] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S. Sridhar, AdvocateFor Respondent: Ms. Gouthami Manivasagam
Section 270ASection 270A(9)

disallowances under Section 14A of the Act. This by no stretch of imagination can be held to be ‘misreporting’. 8. This Court also finds that there is not even a whisper as to which limb of Section 270A of the Act is attracted and how the ingredient of sub-section (9) of Section 270A is satisfied. In the absence

MELAKANDY PUTHALATH FAROOK,CHENNAI vs. ACIT, CORPORATE CIRCLE-2(1), CHENNAI

The appeal stands partly allowed in terms of our above order

ITA 1890/CHNY/2024[2017-18]Status: DisposedITAT Chennai05 Nov 2024AY 2017-18

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1890/Chny/2024 (िनधा*रणवष* / Assessment Year: 2017-18) Shri Melekandy Puthalath Farook Acit बनाम/ Faraz No.9 Sbi Colony, Corporate Circle-2(1) Vs. Sastri Nagar, Adyar, Chennai-600 020. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaapf-2644-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri D. Anand (Advocate) - Ld. Ar " थ"कीओरसे/Respondent By : Ms. R. Anita (Addl.Cit) -Ld. Sr. Dr

For Appellant: Shri D. Anand (Advocate) - Ld. ARFor Respondent: Ms. R. Anita (Addl.CIT) -Ld. Sr. DR
Section 270ASection 270A(9)Section 270A(9)(a)Section 274

disallowances under Section 14A of the Act. This by no stretch of imagination can be held to be ‘misreporting’. 8. This Court also finds that there is not even a whisper as to which limb of Section 270A of the Act is attracted and how the ingredient of sub-section (9) of Section 270A is satisfied. In the absence

DCIT, CHENNAI vs. JAGATHRAKSKAN SRINISHA, CHENNAI

In the result, the appeals filed by the Revenue in I

ITA 1253/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Nov 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.: 1253, 1264 & 1271/Chny/2025 निर्धारण वर्ष / Assessment Year: 2017-18 Dcit, Central Circle -2(3), Chennai. (अपीलार्थी/Appellant) Vs. Jagathrakshakan Srinisha, 1St Main Road, Adyar, Besant Nagar, Chennai - 600 020. Tamil Nadu. [Pan: Abfps-1422-E] (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri. B. Ramakrishnan, Fca & Shri. Shrenik Chordia, Ca. राजस्व की ओर से / Revenue By : Shri. C.N. Bipin, C.I.T. सुनवाई की तारीख /Date Of Hearing : 07.11.2025 घोषणा की तारीख/Date Of Pronouncement : 18.11.2025 आदेश /Order Per S.R.Raghunatha, Am: The Present Appeal Is Preferred By The Revenue Against The Order Dated 06.02.2025 Passed By The Commissioner Of Income Tax (Appeals)-19 (Hereinafter Referred To As Ld.Cit(A), Chennai, In Respect Of The Assessment Order Dated 01.03.2019 Passed By The Deputy Commissioner Of Income Tax, Central Circle -2(3) (Hereinafter Referred To As Ao) For The Assessment Year 2017-18 (Hereinafter Referred To As The Impugned Assessment Year) U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act). :-2-:

For Appellant: Shri. B. Ramakrishnan, FCA &For Respondent: Shri. C.N. Bipin, C.I.T
Section 131Section 132Section 143(3)Section 154Section 270A

disallow the claim of gift. The Ld.CIT(A) had reasoned out that the assessee's brother had given a letter stating the fact of the gift and that stands as an evidence to show that gifts are indeed made. In our view, this is acceptable. At any rate, we find that the AO never brought out any material to disprove

ACIT CENTRAL CIRCLE 1(1), CHENNAI vs. GHISULAI KOTHARI, CHENNAI

Appeal stands partly allowed in terms of our above order

ITA 2534/CHNY/2018[2013-14]Status: DisposedITAT Chennai13 Jul 2022AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate) – Ld. ARFor Respondent: Shri R.N. Sidhappaji (CIT) - Ld. DR
Section 132Section 139(9)Section 144Section 271A

disallowance u/s 14A and treatment of agricultural income for Rs.3.43 Lacs. However, since self-assessment tax was not paid and the assessee failed to rectify the defect, the return was treated as not filed and the assessment was made on best judgment basis u/s 144. 4.2 During the course of search, excess jewellery and cash was found besides allegation

CHENNIAPPAN RAMADURAI,ERODE vs. DCIT, CENTRAL CIRCLE-2, COIMBATORE

In the result the appeal is dismissed

ITA 1337/CHNY/2023[2018-19]Status: DisposedITAT Chennai12 Jun 2024AY 2018-19

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1337/Chny/2023 & Ita Nos.1340/Chny/2023 निर्धारण वर्ा /Assessment Years: 2018-19 & Ay-2019-20 Shri Chenniappan Ramadurai, Dy. Commissioner Of Income Tax, No.56, Nms Compound, Erode, Central Circle-2, Coimbatore. Tamil Nadu-638001. [Pan: Aelpr2706M] & Ita Nos.1343/Chny/2023 For Ay 2019-20 Smt. Ramadurai Amutha, No.56, Nms Compound, Erode, Dy. Commissioner Of Income Tax, Tamil Nadu-638001. Central Circle-2, Coimbatore. [Pan: Afvpa4816L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.S.Sridhar, Advocate प्रत्यर्थी की ओर से /Respondent By : Shri Arv Srinivasan, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 30.05.2024 घोषणा की तारीख /Date Of Pronouncement : 12.06.2024

For Appellant: Mr.S.Sridhar, AdvocateFor Respondent: Shri ARV Srinivasan, Addl.CIT
Section 133ASection 147Section 148Section 148(1)Section 250Section 270ASection 270A(6)Section 270A(8)Section 270A(9)

270A. Penalty for under-reporting and misreporting of income.—(1) The Assessing Officer or the Commissioner (Appeals) or the Principal Commissioner or Commissioner may, during the course of any proceedings under this Act, direct that any person who has under-reported his income shall be liable to pay a penalty in addition to tax, if any, on the under-reported

THE INSTITUTE OF THE FRANCISCAN MISSIONARIES OF MARY SOCIETY NO.14 (AOP),NILGIRIS vs. ITO, EXEMTIONS,, COIMBATORE

The appeal of the assessee is allowed

ITA 3660/CHNY/2025[2017-18]Status: DisposedITAT Chennai27 Feb 2026AY 2017-18

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3660/Chny/2025 िनधा$रण वष$ /Assessment Year: 2017-18

For Appellant: Mr. Abhishek Murali, C.A ()For Respondent: Dr. M.D.Vijay Kumar, JCIT
Section 10Section 12ASection 250Section 270ASection 274

disallowance did not result in any tax demand. Therefore, the assessee did not prefer further appeal before the CIT(A). Subsequently, the AO initiated penalty proceedings u/s.270A of the Act to levy a penalty @ 200% of the tax payable amounting to Rs.1,18,06,818/-. Aggrieved, the assessee preferred further appeal before the CIT(A). There was a delay

AA 293 PANAHALLI PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,ERODE vs. THE INCOME TAX OFFICER, WARD 2(1), ERODE

In the result, the appeals filed in ITA Nos

ITA 2020/CHNY/2025[2020-21]Status: DisposedITAT Chennai11 Nov 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.2020, 2021 & 2022/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Aa 293 Panahalli Primary Agricultural Vs. The Income Tax Officer, Cooperative Credit Society Limited, Ward 2(1), 1, Panakkahally, Thalavady Post, Erode. Erode 638 461. [Pan: Aacaa1566A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, C.A. (Virtual) ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 30.10.2025 घोषणा की तारीख /Date Of Pronouncement : 11.11.2025 आदेश /O R D E R Per Bench: These Three Appeals Filed By The Assessee Are Directed Against Separate Orders All Dated 27.06.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21 Towards Disallowance Of Deduction Claimed Under Section 80P Of The Income Tax Act, 1961 [“Act” In Short], Levy Of Penalty Under Section 270A Of The Act & Levy Of Penalty Under Section 272(1)(D) Of The Act By Rejecting The Prayer Of Condonation Of Delay In Filing The Appeals Before The Ld. Cit(A).

For Appellant: Ms. A. Vijayalakshmi, C.A. (Virtual)For Respondent: Ms. Gouthami Manivasagam, JCIT
Section 144Section 270ASection 272(1)(d)Section 80P

disallowance of deduction claimed under section 80P of the Income Tax Act, 1961 [“Act” in short], levy of penalty under section 270A of the Act and levy of penalty under section 272(1

AA 293 PANAHALLI PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,ERODE vs. THE INCOME TAX OFFICER, WARD 2(1), ERODE

In the result, the appeals filed in ITA Nos

ITA 2022/CHNY/2025[2020-21]Status: DisposedITAT Chennai11 Nov 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.2020, 2021 & 2022/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Aa 293 Panahalli Primary Agricultural Vs. The Income Tax Officer, Cooperative Credit Society Limited, Ward 2(1), 1, Panakkahally, Thalavady Post, Erode. Erode 638 461. [Pan: Aacaa1566A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, C.A. (Virtual) ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 30.10.2025 घोषणा की तारीख /Date Of Pronouncement : 11.11.2025 आदेश /O R D E R Per Bench: These Three Appeals Filed By The Assessee Are Directed Against Separate Orders All Dated 27.06.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21 Towards Disallowance Of Deduction Claimed Under Section 80P Of The Income Tax Act, 1961 [“Act” In Short], Levy Of Penalty Under Section 270A Of The Act & Levy Of Penalty Under Section 272(1)(D) Of The Act By Rejecting The Prayer Of Condonation Of Delay In Filing The Appeals Before The Ld. Cit(A).

For Appellant: Ms. A. Vijayalakshmi, C.A. (Virtual)For Respondent: Ms. Gouthami Manivasagam, JCIT
Section 144Section 270ASection 272(1)(d)Section 80P

disallowance of deduction claimed under section 80P of the Income Tax Act, 1961 [“Act” in short], levy of penalty under section 270A of the Act and levy of penalty under section 272(1

AA 293 PANAHALLI PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,ERODE vs. THE INCOME TAX OFFICER WARD 2(1), ERODE

In the result, the appeals filed in ITA Nos

ITA 2021/CHNY/2025[2020-21]Status: DisposedITAT Chennai11 Nov 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.2020, 2021 & 2022/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Aa 293 Panahalli Primary Agricultural Vs. The Income Tax Officer, Cooperative Credit Society Limited, Ward 2(1), 1, Panakkahally, Thalavady Post, Erode. Erode 638 461. [Pan: Aacaa1566A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. A. Vijayalakshmi, C.A. (Virtual) ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 30.10.2025 घोषणा की तारीख /Date Of Pronouncement : 11.11.2025 आदेश /O R D E R Per Bench: These Three Appeals Filed By The Assessee Are Directed Against Separate Orders All Dated 27.06.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2020-21 Towards Disallowance Of Deduction Claimed Under Section 80P Of The Income Tax Act, 1961 [“Act” In Short], Levy Of Penalty Under Section 270A Of The Act & Levy Of Penalty Under Section 272(1)(D) Of The Act By Rejecting The Prayer Of Condonation Of Delay In Filing The Appeals Before The Ld. Cit(A).

For Appellant: Ms. A. Vijayalakshmi, C.A. (Virtual)For Respondent: Ms. Gouthami Manivasagam, JCIT
Section 144Section 270ASection 272(1)(d)Section 80P

disallowance of deduction claimed under section 80P of the Income Tax Act, 1961 [“Act” in short], levy of penalty under section 270A of the Act and levy of penalty under section 272(1

KRISHNA PRABHA SUNDARAPANDY,KANCHIPURAM vs. DCIT, CORPORATE CIRCLE-6(2), CHENNAI

In the result, the appeal of the assessee is allowed

ITA 2304/CHNY/2025[2022-23]Status: DisposedITAT Chennai17 Dec 2025AY 2022-23

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2304/Chny/2025 िनधा%रण वष% /Assessment Year: 2022-23

For Appellant: Mr. S. Jayakumar, AdvocateFor Respondent: Ms. Babitha, JCIT
Section 143(3)Section 250Section 270A

disallowed the amount excess claimed under Chapter-VIA. Subsequently, the A.O initiated penalty proceedings u/s. 270A of the Act stating that the assessee has underreported income which is inconsequence of misreporting thereof. The assessee submitted before the A.O that the claim has been made erroneously by the C.A and that the assessee has no intention of misreporting

TNCD LLP.,COIMBATORE vs. ITO, NCW-1(1), CHENNAI

In the result, the quantum appeal of the assessee in ITA

ITA 2602/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.:2602 & 2603/Chny/2025 िनधा#रण वष# / Assessment Year: 2018-19 Tncd Llp, Ito, 126, Kg House, Vs. Non Corporate Ward -1(1), Arts College Road, Coimbatore. Coimbatore – 641 018. [Pan:Aagft-8799-R] (अपीलाथ%/Appellant) (&'थ%/Respondent) अपीलाथ% की ओर से/Appellant By : Shri. N. Arjun Raj, Advocate &'थ% की ओर से/Respondent By : Ms. R. Anitha, Addl.C.I.T. सुनवाई की तारीख/Date Of Hearing : 20.11.2025 घोषणा की तारीख/Date Of Pronouncement : 11.02.2026 आदेश /O R D E R

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anitha, Addl.C.I.T
Section 142(1)Section 143Section 143(2)Section 23Section 23(1)Section 24Section 270ASection 36(1)(va)

disallowed by the CPC, Bengaluru while processing the return of income filed for the assessment year under consideration in the intimation order passed in terms of Section 143(1) of the Act dated 01.10.2019. :-5-: ITA. Nos:2602 & 2603/Chny/2025 11. The said scrutiny assessment order was passed in determining the taxable total income at Rs.2,08,18,207/-. 12. Thereafter