Search: disallowance

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Section 87A22 Section 115B5 Section 111A5 Section 143(1)3 Section 2502 Capital Gains2 Disallowance2

VENKEDAPATHY VENUGOPAL,COIMBATORE vs. ITO, NON CORP WE 2(1) COIMBATORE, COIMBATORE

In the result, the appeal of the assessee is allowed

ITA 2064/CHNY/2025[2024-2025]Status: DisposedITAT Chennai09 Oct 2025AY 2024-2025

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

For Appellant: Shri. Sanketh S. Nayak, C.A. (by Virtual)For Respondent: Ms. R. Anita, Addl.C.I.T

Section 115BSection 143(1)Section 87A

disallowance of the rebate under Section 87A of the Act, amounting to Rs.25,000. 2. The Learned CIT(A) has incorrectly

SESHANK MAHADEV,CHENNAI vs. DEPUTY DIRECTOR OF INCOME TAX, CPC BENGALURU

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

ITA 2274/CHNY/2025[2024-25]Status: DisposedITAT Chennai24 Oct 2025AY 2024-25

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. No.2274/Chny/2025 िनधा"रण वष"/Assessment Year: 2024-25 Seshank Mahadev, Vs. The Income Tax Officer, Ak 27, Tas Enclave, E2, Golden King Corporate Ward 3(1), Villa Apartments, Anna Nagar, Chennai. Chennai 600 040. [Pan:Olwps5532Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Varadharajan, F/O Of Assessee ""थ" की ओर से/Respondent By : Shri C.P. Solomon, Jcit सुनवाई की तारीख/ Date Of Hearing : 22.10.2025 घोषणा की तारीख /Date Of Pronouncement : 24.10.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 02.06.2025 Passed By The Addl./Jcit(A), Indore For The Assessment Year 2024-25. 2. At The Outset, We Note That The Cpc Denied The Rebate Claimed By The Assessee Under Section 87A Of The Income Tax Act, 1961 [“Act” In Short] Vide Intimation Order Under Section 143(1) Of The Act Dated 12.11.2024. Against The Intimation Order, The Assessee Preferred An 2

For Appellant: Shri Varadharajan, F/o of assesseeFor Respondent: Shri C.P. Solomon, JCIT

Section 111ASection 112ASection 115BSection 143(1)Section 250Section 3Section 87A

87A of the Act under new regime under section 115BAC of the Act. The ld. CIT(A), however, did not found the said submission as acceptable and confirmed the disallowance