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569 results for “reassessment”+ Disallowanceclear

Sorted by relevance

Mumbai1,702 Delhi1,058 Chennai569 Jaipur318 Bangalore308 Kolkata283 Ahmedabad277 Hyderabad235 Chandigarh175 Pune154 Raipur130 Indore114 Surat103 Amritsar96 Rajkot69 Nagpur63 Cochin61 Guwahati57 Visakhapatnam54 Agra51 Jodhpur45 Lucknow42 Patna42 Cuttack41 Allahabad35 Ranchi31 Dehradun12 Panaji11 Jabalpur2 Varanasi2

Key Topics

Section 148139 Section 147101 Section 143(3)97 Addition to Income69 Disallowance47 Section 153A45 Reassessment44 Reopening of Assessment37 Section 40A(3)32 Section 133A

DEPUTY COMMISSIONER OF INCOME TAX , CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

In the result, the appeal f

ITA 2600/CHNY/2024[2014-15]Status: DisposedITAT Chennai02 May 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. VijayaraghavanFor Respondent: Mr.R. Clement Ramesh

Section 2Section 35

reassessment, which was disallowed in the impugned the impugned reassessment, which was disallowed in the impugned the impugned reassessment, which

M/S. GOLDEN SHELTERS PVT. LTD.,CHENNAI vs. DCIT, CORPORATE CIRCLE.2(1), CHENNAI

In the result, all the appeals filed by the assessee are partly allowed

ITA 2990/CHNY/2024[2013-14]Status: Disposed

Showing 1–20 of 569 · Page 1 of 29

...

28

Limitation/Time-bar25

ITAT Chennai

29 Aug 2025

AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.2990, 2992 & 2993/Chny/2024 िनधा;रण वष; /Assessment Years: 2013-14, 2014-15 & 2015-16

For Appellant: Shri Rakesh Joshi, C.A JKFor Respondent: Shri Mohan Babu, Addl.CIT

Section 131Section 133ASection 143(3)Section 148Section 151

disallowance towards honorarium payment. However, in the reassessment proceedings, the A.O. disallowed 100% of the honorarium, which was restricted to 75% by the Ld. CIT(A). We have

M/S. GOLDEN SHELTERS PVT. LTD.,CHENNAI vs. DCIT, CORP. CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee are partly allowed

ITA 2993/CHNY/2024[2015-16]Status: DisposedITAT Chennai29 Aug 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.2990, 2992 & 2993/Chny/2024 िनधा;रण वष; /Assessment Years: 2013-14, 2014-15 & 2015-16

For Appellant: Shri Rakesh Joshi, C.A JKFor Respondent: Shri Mohan Babu, Addl.CIT

Section 131Section 133ASection 143(3)Section 148Section 151

disallowance towards honorarium payment. However, in the reassessment proceedings, the A.O. disallowed 100% of the honorarium, which was restricted to 75% by the Ld. CIT(A). We have

M/S. GOLDEN SHELTERS PVT. LTD.,CHENNAI vs. DCIT, CORPORATE CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee are partly allowed

ITA 2992/CHNY/2024[2014-15]Status: DisposedITAT Chennai29 Aug 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.2990, 2992 & 2993/Chny/2024 िनधा;रण वष; /Assessment Years: 2013-14, 2014-15 & 2015-16

For Appellant: Shri Rakesh Joshi, C.A JKFor Respondent: Shri Mohan Babu, Addl.CIT

Section 131Section 133ASection 143(3)Section 148Section 151

disallowance towards honorarium payment. However, in the reassessment proceedings, the A.O. disallowed 100% of the honorarium, which was restricted to 75% by the Ld. CIT(A). We have

DEPUTY COMMISSIONER OF INCOME TAX, SALEM vs. GOVINDA RAJULU SRINIVASAN, SALEM

In the result, appeal of the Revenue stands dismissed

ITA 1245/CHNY/2025[2014-15]Status: DisposedITAT Chennai04 Sept 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Bhupendran, AdvocateFor Respondent: Mrs.C. Yamuna, CIT

Section 147Section 148Section 40Section 40A(3)

reassessment order on 11.05.2023, by making the following disallowances: (i) Disallowance of Advertisement expenses - Rs.30,55,190 (ii) Disallowance of Wages

FICHTNER CONSULTING ENGINEERS (INDIA) PVT. LTD.,CHENNAI vs. ACIT (OSD) CORPORATE CIRCLE 2, CHENNAI

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

ITA 959/CHNY/2018[2011-12]Status: DisposedITAT Chennai11 Oct 2023AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 959/Chny/2018 िनधा"रण वष" / Assessment Year: 2011-12 M/S. Fichtner Consulting Assistant Commissioner Of Engineers (India) Pvt Ltd., V. Income Tax (Osd), No. 165, 9Th Floor, Menon Corporate Circle -2, Eternity St. Mary’S Road, Chennai – 600 034. Alwarpet, Chennai – 600 018. [Pan: Aaacf-5620-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. N. Arjun Raj, Ca ""यथ" क" ओर से/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 12.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 11.10.2023

For Appellant: Shri. N. Arjun Raj, CAFor Respondent: Shri. P. Sajit Kumar, JCIT

Section 10ASection 10BSection 143(3)Section 147

disallowed for subsequent years The Reassessment proceedings consequent to a change of opinion by the succeeding Assessing Officer on the same

M/S RESULTS INVESTMENTS PRIVATE LIMITED,CHENNAI vs. DCIT CORPORATE WARD 5(3), CHENNAI

The appeal stand allowed in terms of our above order

ITA 399/CHNY/2022[2012-13]Status: DisposedITAT Chennai13 Apr 2023AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri K. Ramakrishnan (C.A)-Ld. ARFor Respondent: Shri S. Senthil Kumaran (CIT) – Ld. DR

Section 115JSection 142(1)Section 143(3)Section 148Section 263

disallow certain expenditure by holding an opinion that the same did not have any nexus with the interest income. In the reassessment

M/S. GOLDEN SHELTERS PVT. LTD.,CHENNAI vs. DCIT, CORP. CIRCLE-2(1), CHENNAI

In the result, both the appeals filed by the assessee are allowed

ITA 2991/CHNY/2024[2012-13]Status: DisposedITAT Chennai30 Jun 2025AY 2012-13

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.2989 & 2991/Chny/2024 िनधा;रण वष; /Assessment Years: 2011-12 & 2012-13

For Appellant: Shri Rakesh Joshi, C.A (virtual)For Respondent: Shri Madan Kumar, JCIT

Section 133ASection 143(3)Section 147

disallowed the entire honorarium amount in the reassessment order u/s 147 . On appeal, the Ld. CIT(A), restricted the disallowance

M/S. GOLDEN SHELTERS PVT. LTD.,CHENNAI vs. DCIT, CORPORATE CIRCLE-2(1), CHENNAI

In the result, both the appeals filed by the assessee are allowed

ITA 2989/CHNY/2024[2011-12]Status: DisposedITAT Chennai30 Jun 2025AY 2011-12

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.2989 & 2991/Chny/2024 िनधा;रण वष; /Assessment Years: 2011-12 & 2012-13

For Appellant: Shri Rakesh Joshi, C.A (virtual)For Respondent: Shri Madan Kumar, JCIT

Section 133ASection 143(3)Section 147

disallowed the entire honorarium amount in the reassessment order u/s 147 . On appeal, the Ld. CIT(A), restricted the disallowance

CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED,CHENNAI vs. DCIT, NON CORP CIRCLE 8, CHENNAI

ITA 1281/CHNY/2024[2011-12]Status: DisposedITAT Chennai19 Mar 2025AY 2011-12

reassessment:\ni) The Learned AO erred in reopening the assessment though the\ninformation pertaining to IBNR / IBNER was available in the financials\nsubmitted in the course of original assessment\nii) The Learned AO erred in reopening the assessment for disallowing

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. OASYS CYBERMATICS PVT LTD, CHENNAI

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

ITA 3102/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Mar 2026AY 2016-17

Bench: MS. PADMAVATHY S (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)

For Appellant: Mr. ARV Srinivasan, CIT for Mr. Bipin C. N., CITFor Respondent: Mr. Ravi Kannan &

Section 143(2)Section 143(3)Section 147Section 148Section 36(1)(va)Section 5(3)

reassessment u/s. 147 of the Act on 31.03.2022 by making the following disallowances: Disallowance of depreciation on intangible assets – Rs.8.93

DCIT, CHENNAI vs. BSR BUILDERS ENGINEERS CONTRACTORS, CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1274/CHNY/2025[2017]Status: DisposedITAT Chennai14 Jan 2026

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

reassessment. 3. Disallowance of Rs. 11,49,997/-u/s.40(a)(ia): 3.1. The disallowance of Rs. 11,49,997/- u/s.40

BSR BUILDERS ENGINEERS CONTRACTORS,,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(3), CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1312/CHNY/2025[2017-18]Status: DisposedITAT Chennai14 Jan 2026AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

reassessment. 3. Disallowance of Rs. 11,49,997/-u/s.40(a)(ia): 3.1. The disallowance of Rs. 11,49,997/- u/s.40

ACIT, CHENNAI vs. M/S. BSR BUILDERS ENGINEERS CONTRACTORS , CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1561/CHNY/2025[2016]Status: DisposedITAT Chennai14 Jan 2026

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

reassessment. 3. Disallowance of Rs. 11,49,997/-u/s.40(a)(ia): 3.1. The disallowance of Rs. 11,49,997/- u/s.40

BSR BUILDERS ENGINEERS CONTRACTORS, ,CHENNAI vs. DCIT, CENT. CIRCLE-2(3), CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1311/CHNY/2025[2016-17]Status: DisposedITAT Chennai14 Jan 2026AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

reassessment. 3. Disallowance of Rs. 11,49,997/-u/s.40(a)(ia): 3.1. The disallowance of Rs. 11,49,997/- u/s.40

CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED,CHENNAI vs. DCIT, NON CORP CIRCLE 8, CHENNAI

ITA 1280/CHNY/2024[2009-10]Status: DisposedITAT Chennai19 Mar 2025AY 2009-10

reassessment:\ni) The Learned AO erred in reopening the assessment though the information pertaining to IBNR/ IBNER was available in the financials submitted in the course of original assessment\nii) The Learned AO erred in reopening the assessment for disallowing

CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED,CHENNAI vs. DCIT, NON CORP CIRCLE 8, CHENNAI

ITA 1279/CHNY/2024[2008-09]Status: DisposedITAT Chennai19 Mar 2025AY 2008-09

reassessment:\ni)\nThe Learned AO erred in reopening the assessment though the\ninformation pertaining to IBNR/ IBNER was available in the financials\nsubmitted in the course of original assessment\nii)\nThe Learned AO erred in reopening the assessment for disallowing

DEPUTY COMMISSIONER OF INCOMETAX , CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

ITA 1488/CHNY/2024[2011-12]Status: DisposedITAT Chennai19 Mar 2025AY 2011-12

reassessment:\ni) The Learned AO erred in reopening the assessment though the\ninformation pertaining to IBNR/ IBNER was available in the financials\nsubmitted in the course of original assessment\nii) The Learned AO erred in reopening the assessment for disallowing

DEPUTY COMMISSIONER OF INCOMETAX , CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, appeal filed by the assessee for AY 2011-12 is allowed

ITA 1489/CHNY/2024[2011-12]Status: DisposedITAT Chennai19 Mar 2025AY 2011-12

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

For Appellant: Mr. Sandeep BagmarFor Respondent: Mr. Nilay

reassessment: i) The Learned AO erred in reopening the assessment though the information pertaining to IBNR/ IBNER was available in the financials submitted in the course of original assessment ii) The Learned AO erred in reopening the assessment for disallowing

ASSISTANT COMMISSIONER OF INCOME-TAX, THANJAVUR vs. CITY UNION BANK LIMITED, KUMBAKONAM

In the result, appeal filed by the Revenue is dismissed

ITA 3078/CHNY/2024[2010-11]Status: DisposedITAT Chennai28 Feb 2025AY 2010-11

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3078/Chny/2024 िनधा"रण वष"/Assessment Year: 2010-11 Assistant Commissioner Of City Union Bank Limited, Income Tax, Vs. 24B, Narayana, Circle-2(1) Gandhi Nagar, Thanjavur. Kumbakonam-612 001. Pan: Aaacc-1287-E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. Gouthami Manivasagam, Jcit ""यथ" क" ओर से/Respondent By : Mr. S.Ananthan, C.A. & Ms.Lalitha Rameswaran, Ca

For Appellant: Ms. Gouthami Manivasagam, JCITFor Respondent: Mr. S.Ananthan, C.A. &

Section 143(3)Section 194ASection 250Section 40

reassessment order, AO had disallowed interest payment of Rs.1,35,56,446/- u/s.40(a)(ia) of the Act for not deducting