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1,068 results for “reassessment”+ Disallowanceclear

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Key Topics

Section 143(3)129 Section 147120 Section 14880 Addition to Income60 Disallowance54 Reassessment52 Reopening of Assessment41 Section 26339 Section 153A23 Section 153C

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, 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: Disposed

Showing 1–20 of 1,068 · Page 1 of 54

...

22

Section 143(1)22

ITAT Chennai

29 Aug 2025

AY 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 2990/CHNY/2024[2013-14]Status: DisposedITAT Chennai29 Aug 2025AY 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, 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

CITADEL FINE PHARMACEUTICALS PRIVATE LIMITED ,CHENNAI vs. ACIT COMPANY CIRCLE I(3) , CHENNAI

In the result, the appeal of the assessee in ITA No

ITA 2027/CHNY/2017[2005-06]Status: DisposedITAT Chennai08 Feb 2018AY 2005-06

Bench: Hon’Ble Shri Nrs Ganesan, Jm & Hon’Ble Shri M.Balaganesh, Am ] I.T.A Nos. 2027 & 2028/Chny/2017 Assessment Year : 2005-06 & 2006-07 Citadel Fine Pharmaceuticals(P) Ltd. -Vs- Acit, Circle-I(3), Chennai [Pan: Aaacc1356 N] (Appellant) (Respondent)

For Appellant: Shri S. Sundararaman, CAFor Respondent: Shri ARV Sreenivasan, JCIT

disallowance / addition was made in the reassessment in respect of reasons recorded (i.e disallowance of business loss) by the ld AO. Hence

CITADEL FINE PHARMACEUTICALS PRIVATE LIMITED ,CHENNAI vs. ACIT COMPANY CIRCLE I(3) , CHENNAI

In the result, the appeal of the assessee in ITA No

ITA 2028/CHNY/2017[2006-07]Status: DisposedITAT Chennai08 Feb 2018AY 2006-07

Bench: Hon’Ble Shri Nrs Ganesan, Jm & Hon’Ble Shri M.Balaganesh, Am ] I.T.A Nos. 2027 & 2028/Chny/2017 Assessment Year : 2005-06 & 2006-07 Citadel Fine Pharmaceuticals(P) Ltd. -Vs- Acit, Circle-I(3), Chennai [Pan: Aaacc1356 N] (Appellant) (Respondent)

For Appellant: Shri S. Sundararaman, CAFor Respondent: Shri ARV Sreenivasan, JCIT

disallowance / addition was made in the reassessment in respect of reasons recorded (i.e disallowance of business loss) by the ld AO. Hence

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

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

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

ITO, WARD-3, VELLORE vs. V M VENKATESA MUDALIAR & SONS, ARAKKONAM

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

ITA 922/CHNY/2019[2011-12]Status: DisposedITAT Chennai09 Jan 2020AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. No.922/Chny/2019 "नधा"रण वष" /Assessment Year : 2011-2012. The Income Tax Officer, Vs. M/S. V.M. Venkatesa Mudaliar & Sons, Ward 3, 42-A, Melkalathur Village, Vellore Karnam Street, Arakkonam 631 001. [Pan Aaefv 5324J] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Karunakaran, AdvFor Respondent: Shri. AR.V. Sreenivasan, JCIT

Section 143(3)Section 148Section 40

reassessment disallowing dying expenditure of Rs.60,10,655/- on the ground that TDS provisions was not complied with and accordingly

M/S SPIC HOLDINGS AND INVESTMENT LTD (MERGED WITH SOUTHERN PETROCHEMICALS INDUSTRIES CORPORATION LTD),CHENNAI vs. ACIT CORPORATE CIRCLE 6 (2), CHENNAI

In the result, the assessee’s appeal is allowed

ITA 780/CHNY/2018[2003-04]Status: DisposedITAT Chennai27 Sept 2019AY 2003-04

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.780/Chny/2018 (िनधा"रण वष" / Assessment Year: 2003-04) Vs The Acit, M/S. Spic Holdings & Investments Ltd., Corporate Circle – 6(2), Chennai. (Merged With Southern Petrochemicals Industries Corporation Ltd.) 88, Mount Road, Guindy, Chennai – 600 032. Pan: Aabcs4877M (अपीलाथ"/Appellant) (""थ"/Respondent) : Shri R. Vijayaraghavan, Advocate िनधा"रती की ओर से /Assessee By : Shri Ar.V. Sreenivasan, Jcit राज" की ओर से /Revenue By : 03.07.2019 सुनवाई की तारीख/Date Of Hearing : 27.09.2019 घोषणा की तारीख /Date Of Pronouncement

For Appellant: Shri AR.V. Sreenivasan, JCITFor Respondent: 03.07.2019

Section 143(3)Section 148

reassessment disallowing interest expenditure of Rs.2,36,44,738/- as capital in nature, consequently reduced the total loss assessed U/s.143

DCIT, CHENNAI vs. PVP VENTURES LTD., CHENNAI

In the result, both the appeals filed by the Revenue are dismissed

ITA 2308/CHNY/2014[2004-05]Status: DisposedITAT Chennai22 Feb 2022AY 2004-05

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri M. Rajan, CITFor Respondent: Shri B. Ramakrishnan, FCA

Section 143(3)Section 28

reassessment and disallowed the claim of depreciation amounting to Rs.76,75,82,599/-. Aggrieved, assessee preferred appeal before CIT(A). 9. The CIT(A) after