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40 results for “penalty u/s 271”+ Section 271A(1)(d)clear

Sorted by relevance

Mumbai79Indore60Bangalore49Chennai40Jaipur38Delhi36Kolkata30Lucknow21Karnataka21Ahmedabad19Hyderabad18Rajkot15Visakhapatnam6Pune6Raipur6Amritsar6Panaji5SC4Surat3Nagpur3Jodhpur2Chandigarh2Agra1Jabalpur1Guwahati1Cochin1Varanasi1Allahabad1

Key Topics

Section 271(1)(c)60Section 271A54Section 246A34Penalty27Section 14726Addition to Income23Section 271B22Section 143(3)22Section 271(1)

NARENDRA C. MAHER INDL,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessees in ITA

ITA 287/CHNY/2021[2015-16]Status: DisposedITAT Chennai22 Jun 2022AY 2015-16

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Shri P. Sajit Kumar, JCIT
Section 132Section 143(3)Section 271ASection 69

d) of sub-section (1) 271A, section 271AM, section 27IB, section 271BA, section 271FAB, section 271 FB, section 271G, section 271GA, section or sub-section (2) of section 2724, sub-section (1) of section 272AA or section 272B or sub-section ) or sub- section (1A) of section 272BB or sub-section (1) of section 272BBB or clause

Showing 1–20 of 40 · Page 1 of 2

20
Reopening of Assessment16
Section 44A11
Reassessment4

SIDDHARTH N MAHER,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(3), CHENNAI

In the result, the appeals filed by the assessees in ITA

ITA 289/CHNY/2021[2015-16]Status: DisposedITAT Chennai22 Jun 2022AY 2015-16

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Shri P. Sajit Kumar, JCIT
Section 132Section 143(3)Section 271ASection 69

d) of sub-section (1) 271A, section 271AM, section 27IB, section 271BA, section 271FAB, section 271 FB, section 271G, section 271GA, section or sub-section (2) of section 2724, sub-section (1) of section 272AA or section 272B or sub-section ) or sub- section (1A) of section 272BB or sub-section (1) of section 272BBB or clause

MAHENDRA KANCHANLAL MAHER INDL,CHENNAI vs. DCIT, CENTRAL CIRCLE1 (3), CHENNAI

In the result, the appeals filed by the assessees in ITA

ITA 288/CHNY/2021[2015-16]Status: DisposedITAT Chennai22 Jun 2022AY 2015-16

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Shri P. Sajit Kumar, JCIT
Section 132Section 143(3)Section 271ASection 69

d) of sub-section (1) 271A, section 271AM, section 27IB, section 271BA, section 271FAB, section 271 FB, section 271G, section 271GA, section or sub-section (2) of section 2724, sub-section (1) of section 272AA or section 272B or sub-section ) or sub- section (1A) of section 272BB or sub-section (1) of section 272BBB or clause

SHRI.S.J.SURYAH,CHENNAI, TAMIL NADU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), CHENNAI

In the result, appeal filed by the assessee is allowed and appeal filed by the Revenue is dismissed

ITA 806/CHNY/2023[2002-03]Status: DisposedITAT Chennai29 May 2024AY 2002-03

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.806/Chny/2023 िनधा"रण वष"/Assessment Year: 2002-03 V. Shri S.J.Suryah, The Asst. Commissioner- No.35-1D, Of Income Tax, 114, Neelakanta Mehta Street, Central Circle-2(4), T. Nagar, Chennai-600 017. Chennai. [Pan: Alyps 3012 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri P. Sajit Kumar, JCIT
Section 153ASection 271Section 271(1)(c)Section 274

d)…. he may direct that such person shall pay by way of penalty- …….” 2. As can be seen from the use of language, the legislation has envisaged that.. i. Penalty proceeding u/s 271 has to be initiated only during the pendency of the proceeding and not on completion of the proceeding ii. Before initiation, satisfaction on attraction of penal

ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE-10, CHENNAI vs. SJ SURYAH, CHENNAI

In the result, appeal filed by the assessee is allowed and appeal filed by the Revenue is dismissed

ITA 594/CHNY/2024[2002-03]Status: DisposedITAT Chennai29 May 2024AY 2002-03

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.806/Chny/2023 िनधा"रण वष"/Assessment Year: 2002-03 V. Shri S.J.Suryah, The Asst. Commissioner- No.35-1D, Of Income Tax, 114, Neelakanta Mehta Street, Central Circle-2(4), T. Nagar, Chennai-600 017. Chennai. [Pan: Alyps 3012 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri P. Sajit Kumar, JCIT
Section 153ASection 271Section 271(1)(c)Section 274

d)…. he may direct that such person shall pay by way of penalty- …….” 2. As can be seen from the use of language, the legislation has envisaged that.. i. Penalty proceeding u/s 271 has to be initiated only during the pendency of the proceeding and not on completion of the proceeding ii. Before initiation, satisfaction on attraction of penal

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, the appeal of the assesse is dismissed

ITA 1480/CHNY/2024[2014-15]Status: DisposedITAT Chennai30 Aug 2024AY 2014-15

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

For Appellant: Shri R.S.Balaji, AdvocateFor Respondent: Shri Dr.Samuel Pitta, JCIT
Section 143(3)Section 271(1)Section 271(1)(c)Section 271A

D E R PER AMITABH SHUKLA, A.M : The appeals as per following details have been filed by the assesse. CIT(A) / S.No. ITA No. NFAC DIN No. Date of DIN AY Year Remarks Details ITBA / NFAC / Filed By S/ 250 / 2024- assesse 1 CIT(A) 12. 04. 2024 2012-13 1478/Chny/2024 25 / challenging 1064066451(1) imposition ITA No.1478 & 9 others/Chny/2024

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1),, CHENNAI

In the result, the appeal of the assesse is dismissed

ITA 1486/CHNY/2024[2015-16]Status: DisposedITAT Chennai30 Aug 2024AY 2015-16

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

For Appellant: Shri R.S.Balaji, AdvocateFor Respondent: Shri Dr.Samuel Pitta, JCIT
Section 143(3)Section 271(1)Section 271(1)(c)Section 271A

D E R PER AMITABH SHUKLA, A.M : The appeals as per following details have been filed by the assesse. CIT(A) / S.No. ITA No. NFAC DIN No. Date of DIN AY Year Remarks Details ITBA / NFAC / Filed By S/ 250 / 2024- assesse 1 CIT(A) 12. 04. 2024 2012-13 1478/Chny/2024 25 / challenging 1064066451(1) imposition ITA No.1478 & 9 others/Chny/2024

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, the appeal of the assesse is dismissed

ITA 1483/CHNY/2024[2012-13]Status: DisposedITAT Chennai30 Aug 2024AY 2012-13

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

For Appellant: Shri R.S.Balaji, AdvocateFor Respondent: Shri Dr.Samuel Pitta, JCIT
Section 143(3)Section 271(1)Section 271(1)(c)Section 271A

D E R PER AMITABH SHUKLA, A.M : The appeals as per following details have been filed by the assesse. CIT(A) / S.No. ITA No. NFAC DIN No. Date of DIN AY Year Remarks Details ITBA / NFAC / Filed By S/ 250 / 2024- assesse 1 CIT(A) 12. 04. 2024 2012-13 1478/Chny/2024 25 / challenging 1064066451(1) imposition ITA No.1478 & 9 others/Chny/2024

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, the appeal of the assesse is dismissed

ITA 1487/CHNY/2024[2016-17]Status: DisposedITAT Chennai30 Aug 2024AY 2016-17

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

For Appellant: Shri R.S.Balaji, AdvocateFor Respondent: Shri Dr.Samuel Pitta, JCIT
Section 143(3)Section 271(1)Section 271(1)(c)Section 271A

D E R PER AMITABH SHUKLA, A.M : The appeals as per following details have been filed by the assesse. CIT(A) / S.No. ITA No. NFAC DIN No. Date of DIN AY Year Remarks Details ITBA / NFAC / Filed By S/ 250 / 2024- assesse 1 CIT(A) 12. 04. 2024 2012-13 1478/Chny/2024 25 / challenging 1064066451(1) imposition ITA No.1478 & 9 others/Chny/2024

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1),, CHENNAI

In the result, the appeal of the assesse is dismissed

ITA 1478/CHNY/2024[2012-13]Status: DisposedITAT Chennai30 Aug 2024AY 2012-13

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

For Appellant: Shri R.S.Balaji, AdvocateFor Respondent: Shri Dr.Samuel Pitta, JCIT
Section 143(3)Section 271(1)Section 271(1)(c)Section 271A

D E R PER AMITABH SHUKLA, A.M : The appeals as per following details have been filed by the assesse. CIT(A) / S.No. ITA No. NFAC DIN No. Date of DIN AY Year Remarks Details ITBA / NFAC / Filed By S/ 250 / 2024- assesse 1 CIT(A) 12. 04. 2024 2012-13 1478/Chny/2024 25 / challenging 1064066451(1) imposition ITA No.1478 & 9 others/Chny/2024

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, the appeal of the assesse is dismissed

ITA 1479/CHNY/2024[2013-14]Status: DisposedITAT Chennai30 Aug 2024AY 2013-14

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

For Appellant: Shri R.S.Balaji, AdvocateFor Respondent: Shri Dr.Samuel Pitta, JCIT
Section 143(3)Section 271(1)Section 271(1)(c)Section 271A

D E R PER AMITABH SHUKLA, A.M : The appeals as per following details have been filed by the assesse. CIT(A) / S.No. ITA No. NFAC DIN No. Date of DIN AY Year Remarks Details ITBA / NFAC / Filed By S/ 250 / 2024- assesse 1 CIT(A) 12. 04. 2024 2012-13 1478/Chny/2024 25 / challenging 1064066451(1) imposition ITA No.1478 & 9 others/Chny/2024

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, the appeal of the assesse is dismissed

ITA 1485/CHNY/2024[2014-15]Status: DisposedITAT Chennai30 Aug 2024AY 2014-15

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

For Appellant: Shri R.S.Balaji, AdvocateFor Respondent: Shri Dr.Samuel Pitta, JCIT
Section 143(3)Section 271(1)Section 271(1)(c)Section 271A

D E R PER AMITABH SHUKLA, A.M : The appeals as per following details have been filed by the assesse. CIT(A) / S.No. ITA No. NFAC DIN No. Date of DIN AY Year Remarks Details ITBA / NFAC / Filed By S/ 250 / 2024- assesse 1 CIT(A) 12. 04. 2024 2012-13 1478/Chny/2024 25 / challenging 1064066451(1) imposition ITA No.1478 & 9 others/Chny/2024

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, the appeal of the assesse is dismissed

ITA 1482/CHNY/2024[2016-17]Status: DisposedITAT Chennai30 Aug 2024AY 2016-17

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

For Appellant: Shri R.S.Balaji, AdvocateFor Respondent: Shri Dr.Samuel Pitta, JCIT
Section 143(3)Section 271(1)Section 271(1)(c)Section 271A

D E R PER AMITABH SHUKLA, A.M : The appeals as per following details have been filed by the assesse. CIT(A) / S.No. ITA No. NFAC DIN No. Date of DIN AY Year Remarks Details ITBA / NFAC / Filed By S/ 250 / 2024- assesse 1 CIT(A) 12. 04. 2024 2012-13 1478/Chny/2024 25 / challenging 1064066451(1) imposition ITA No.1478 & 9 others/Chny/2024

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, the appeal of the assesse is dismissed

ITA 1484/CHNY/2024[2013-14]Status: DisposedITAT Chennai30 Aug 2024AY 2013-14

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

For Appellant: Shri R.S.Balaji, AdvocateFor Respondent: Shri Dr.Samuel Pitta, JCIT
Section 143(3)Section 271(1)Section 271(1)(c)Section 271A

D E R PER AMITABH SHUKLA, A.M : The appeals as per following details have been filed by the assesse. CIT(A) / S.No. ITA No. NFAC DIN No. Date of DIN AY Year Remarks Details ITBA / NFAC / Filed By S/ 250 / 2024- assesse 1 CIT(A) 12. 04. 2024 2012-13 1478/Chny/2024 25 / challenging 1064066451(1) imposition ITA No.1478 & 9 others/Chny/2024

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, the appeal of the assesse is dismissed

ITA 1481/CHNY/2024[2015-16]Status: DisposedITAT Chennai30 Aug 2024AY 2015-16

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

For Appellant: Shri R.S.Balaji, AdvocateFor Respondent: Shri Dr.Samuel Pitta, JCIT
Section 143(3)Section 271(1)Section 271(1)(c)Section 271A

D E R PER AMITABH SHUKLA, A.M : The appeals as per following details have been filed by the assesse. CIT(A) / S.No. ITA No. NFAC DIN No. Date of DIN AY Year Remarks Details ITBA / NFAC / Filed By S/ 250 / 2024- assesse 1 CIT(A) 12. 04. 2024 2012-13 1478/Chny/2024 25 / challenging 1064066451(1) imposition ITA No.1478 & 9 others/Chny/2024

AA522 KUNNATHUR VELAMPALAYAM PRIMARY AGRICULTURAL COOP CREDIT SOCIETY LTD,TIRUPUR vs. THE INCOME TAX OFFICER, WARD 1(2) TIRUPUR, TIRUPUR

The appeal of the assessee is allowed

ITA 3133/CHNY/2025[2019-20]Status: DisposedITAT Chennai03 Feb 2026AY 2019-20

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.3133/Chny/2025 िनधा"रण वष" /Assessment Year: 2019-20

For Respondent: Ms. R.Kavitha, Addl. CIT
Section 142(1)Section 148Section 148ASection 250Section 272A(1)(d)Section 273BSection 80P

u/s. 272A(1)(d) of the Act for the reason that the assessee did not respond to the notices issued. The A.O passed AA522 Kunnathur Velampalayam Primary Agricultural Co-op. Credit Society Ltd. :- 3 -: the penalty order levying a penalty of Rs.50,000/- (Rs.10,000/- for each of the default). Aggrieved, the assessee filed further appeal before

V SEETHARAMAN,VILLUPURAM vs. ACIT, VILLUPURAM CIRCLE, VILLUPURAM

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

ITA 229/CHNY/2019[2015-16]Status: DisposedITAT Chennai06 Oct 2021AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.229/Chny/2019 िनधा"रण वष" /Assessment Year: 2015-16

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. AR.V. Sreenivasan, Addl. CIT
Section 143(3)Section 271Section 271BSection 273BSection 44Section 44A

D E R Per V. Durga Rao, Judicial Member: This appeal filed by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals), Puducherry in I.T.A No.63/CIT(A)-PDY/2017-18 dated 15.11.2018 relevant to the Assessment Year 2015-16. 2. The grounds of appeal raised by the assessee are reproduced as under: “1. The order

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

In the result, the appeals of the assessees are dismissed

ITA 3255/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

d) an order made under section 163 treating the assessee as the agent of a non-resident; 20 I.T.A. No.2849, 3247 to 3259/CHNY/2019 (e) an order made under sub-section (2) or sub-section (3) of section 170; (f) an order made under section 171; (g) an order made under clause (b) of sub-section (1) or under sub- section

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

In the result, the appeals of the assessees are dismissed

ITA 3256/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

d) an order made under section 163 treating the assessee as the agent of a non-resident; 20 I.T.A. No.2849, 3247 to 3259/CHNY/2019 (e) an order made under sub-section (2) or sub-section (3) of section 170; (f) an order made under section 171; (g) an order made under clause (b) of sub-section (1) or under sub- section

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

In the result, the appeals of the assessees are dismissed

ITA 3258/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

d) an order made under section 163 treating the assessee as the agent of a non-resident; 20 I.T.A. No.2849, 3247 to 3259/CHNY/2019 (e) an order made under sub-section (2) or sub-section (3) of section 170; (f) an order made under section 171; (g) an order made under clause (b) of sub-section (1) or under sub- section