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4 results for “disallowance”+ Section 54Eclear

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Key Topics

Section 547 Section 1476 Addition to Income4 Reopening of Assessment3

ITO, COIMBATORE vs. SHRI R.VENKATACHALAM, COIMBATORE

In the result, all the appeals filed by the Revenue and the

ITA 2024/CHNY/1994[1990-91]Status: DisposedITAT Chennai22 Apr 2016AY 1990-91

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Dr. B. Nischal, JCIT

Section 54E of the Act. The Assessing Officer disallowed the claim of the assessee. The assessee had deposited in IDBI

R.VENKATACHALAM,CHENNAI vs. ITO, COIMBATORE

In the result, all the appeals filed by the Revenue and the

ITA 1831/CHNY/1994[1990-91]Status: DisposedITAT Chennai22 Apr 2016AY 1990-91

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Dr. B. Nischal, JCIT

Section 147

Section 54E of the Act. The Assessing Officer disallowed the claim of the assessee. The assessee had deposited in IDBI

ITO, COIMBATORE vs. SHRI R.VENKATACHALAM, COIMBATORE

In the result, all the appeals filed by the Revenue and the

ITA 3171/CHNY/1992[1990-91]Status: DisposedITAT Chennai22 Apr 2016AY 1990-91

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Dr. B. Nischal, JCIT

Section 54E of the Act. The Assessing Officer disallowed the claim of the assessee. The assessee had deposited in IDBI

INCOME TAX OFFICER NON-CORPORATE WARD-10(6), CHENNAI vs. SHRI ARUN GUPTA,, CHENNAI

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

ITA 844/CHNY/2020[2016-17]Status: DisposedITAT Chennai16 Nov 2022AY 2016-17

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita No.: 844/Chny/2020 िनधा"रण वष" / Assessment Year: 2016-17 Income-Tax Officer, Shri. Arun Gupta, Non-Corporate Ward -10(6), V. No. 3B, Block, Lloyds Colony, Chennai – 34. Lloyds Road, Royapettah, Chennai – 600 014. [Pan: Agrpa-8340-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Ar V Sreenivasan, Addl. Cit अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. N.V. Balaji Advocate & Mrs. N.V. Lakshmi, Advocate सुनवाई क" तारीख/Date Of Hearing : 02.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 16.11.2022

For Respondent: Shri. N.V. Balaji Advocate &

Section 139(1)Section 54Section 54E

54E (since deleted} and sections 54EC and 54ED which require investment of the proceeds in specified assets, specifically provides that the exemption would be forfeited if the specified asset is given as a security for taking a loan. In section 54 we do not find any such provision and therefore in :-6-: ITA. No:844 /Chny/2020 our considered view