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102 results for “reassessment”+ Section 125clear

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Key Topics

Addition to Income58Section 143(3)46Section 14843Section 153A37Section 14737Section 13229Section 25022Disallowance22Section 271(1)(c)18Natural Justice

MOHIT CHANDAK,CHENNAI vs. DCIT CENTRAL CIRCLE 3(3), CHENNAI

The appeals of the assessee are allowed

ITA 194/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Jul 2025AY 2016-17

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17

For Appellant: Shri D.Anand, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 133ASection 147Section 148Section 148ASection 250

Sections 148 to 151 would not sustain once the substituted provisions had come to be placed in the statute by virtue of Finance Act, 2021. On the basis of the aforesaid, the respective High Courts proceeded to set aside those reassessment notices. While the High Court of Allahabad quashed the reassessment notices, our Court in its judgment rendered

Showing 1–20 of 102 · Page 1 of 6

16
Section 143(2)15
Reassessment13

MOHIT CHANDAK,CHENNAI vs. DCIT CENTRAL CIRCLE 3(3), CHENNAI

The appeals of the assessee are allowed

ITA 191/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Jul 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17

For Appellant: Shri D.Anand, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 133ASection 147Section 148Section 148ASection 250

Sections 148 to 151 would not sustain once the substituted provisions had come to be placed in the statute by virtue of Finance Act, 2021. On the basis of the aforesaid, the respective High Courts proceeded to set aside those reassessment notices. While the High Court of Allahabad quashed the reassessment notices, our Court in its judgment rendered

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, INCOME TAX OFFICE, TRICHY vs. LIFE LINE AUTO FINANCE, KARUR

ITA 1630/CHNY/2025[2013-14]Status: DisposedITAT Chennai20 Jan 2026AY 2013-14
Section 101Section 132Section 133ASection 143(3)Section 153ASection 292C(1)Section 34Section 69A

125, 126, 127 and 213, 214, 215 /\nChny/2023 dated 03.04.2024\niii) DCIT Central Circle-2(4) Chennai vs Vaithialingam in ITA No.\n604,605,606/chny/2023 dated03.04.2024\n:-9-:\nITA. No:1630/Chny/2025\niv) DCI Central Circle-2(4) Chennai vs Vivek Papisetty in I No.\n211, 212 and 405/Chny/2023 dated 02.04.2024\nv) DCI Central Circle-2(4) Chennai

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

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

ITA 2577/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 Mar 2026AY 2018-19
Section 132Section 142Section 142(1)Section 143(2)Section 153A

reassessment, the assessment order is not sustainable and relied upon the judgment cited as CIT vs. Kabul Chawla - 380 ITR 173 (Del.).\n\n10. Assessee brought on record copy of computation of income along with acknowledgement of return for income, copy of special audit report furnished u/s.142(2A) and reply filed by the assessee to the special audit report, available

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1, TRICHY, INCOME TAX OFFICE, TRICHY vs. KARUPPANNA GOUNDER PALANIAPPA GOUNDER MARIAPPAN, KARUR

In the result, all the three appeals of the Revenue are dismissed

ITA 1631/CHNY/2025[2013]Status: DisposedITAT Chennai20 Jan 2026
Section 132Section 133ASection 143(3)Section 153ASection 153A(1)Section 69

125, 126, 127 and 213, 214, 215 / Chny/2023 dated 03.04.2024\niii) DCIT Central Circle-2(4) Chennai vs Vaithialingam in ITA No.\n604,605,606/chny/2023 dated03.04.2024\niv) DCIT Central Circle-2(4) Chennai vs Vivek papisetty in ITA No. 211, 212\nand 405/Chny/2023 dated 02.04.2024\nv) DCIT Central Circle-2(4) Chennai vs P Ram Mohan

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, INCOME TAX OFFICE,TRICHY vs. MARAGATHAMANI SHANMUGAM, KARUR

In the result, all the three appeals of the Revenue are dismissed

ITA 1628/CHNY/2025[2013]Status: DisposedITAT Chennai20 Jan 2026
Section 132Section 133ASection 143(3)Section 153ASection 153A(1)Section 69

125, 126, 127 and 213, 214, 215 / Chny/2023 dated 03.04.2024\niii) DCIT Central Circle-2(4) Chennai vs Vaithialingam in ITA No.\n604,605,606/chny/2023 dated03.04.2024\niv) DCIT Central Circle-2(4) Chennai vs Vivek papisetty in ITA No. 211, 212\nand 405/Chny/2023 dated 02.04.2024\nv) DCIT Central Circle-2(4) Chennai vs P Ram Mohan

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, INCOME TAX OFFICE, TRICHY vs. RAMASAMY MOOLIMANGALAM VAISHNAVA PRIYA, CHENNAI

In the result, all the three appeals of the Revenue are dismissed

ITA 1629/CHNY/2025[2013]Status: DisposedITAT Chennai20 Jan 2026
Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)Section 153ASection 153A(1)Section 69

125, 126, 127 and 213, 214, 215 / Chny/2023 dated 03.04.2024\niii) DCIT Central Circle-2(4) Chennai vs Vaithialingam in ITA No.\n604,605,606/chny/2023 dated03.04.2024\niv) DCIT Central Circle-2(4) Chennai vs Vivek papisetty in ITA No. 211, 212\nand 405/Chny/2023 dated 02.04.2024\nv) DCIT Central Circle-2(4) Chennai vs P Ram Mohan

SRI MAHARAJA REFINERIES,ERODE vs. ACIT, CIRCLE-I,, ERODE

The appeal of the assessee is allowed for statistical\npurposes

ITA 1956/CHNY/2024[2014-15]Status: DisposedITAT Chennai07 May 2025AY 2014-15
Section 143(3)Section 153(5)Section 40A(2)Section 40A(2)(b)Section 92

reassessment or fresh order under section 92CA, as the case may be,\nsuch effect shall be given within a period of three months from the end of the month in\nwhich order under section 250 or section 254 or section 260 or section 262 is received\nby the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or\nCommissioner

SRI MAHARAJA REFINERIES,ERODE vs. ACIT, CIRCLE-1, ERODE

ITA 1955/CHNY/2024[2013-14]Status: DisposedITAT Chennai07 May 2025AY 2013-14
Section 143(3)Section 153(5)Section 40A(2)Section 40A(2)(b)Section 92

reassessment or fresh order under section 92CA, as the case may be,\nsuch effect shall be given within a period of three months from the end of the month in\nwhich order under section 250 or section 254 or section 260 or section 262 is received\nby the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or\nCommissioner

NAGARAJAN JAYA,KANCHEEPURAM vs. ITO, WARD-1,, KANCHIPURAM

In the result the appeal of the Assessee is allowed

ITA 1815/CHNY/2025[2011-12]Status: DisposedITAT Chennai05 Jan 2026AY 2011-12

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri. S. P. Chidambaram, AdvocateFor Respondent: Ms. Gouthami Manivasagam, J.C.I.T
Section 143(3)Section 147Section 148Section 264

125/-. 5. Apart from this, the AO has also made an addition of Rs.25,88,000/- as unexplained cash deposit. Aggrieved against the reassessment order the Assessee filed a Revision Application before the Commissioner of Income Tax u/s.264 of the Act vide revision application dated 23.01.2019. In the Revision Application the Assessee has challenged the entire reassessment order

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, TIRUNELVELI, TIRUNELVELI vs. MS.AARTHI SCANS, KOVILPATTI

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

ITA 75/CHNY/2024[2012-13]Status: DisposedITAT Chennai30 May 2024AY 2012-13

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri P. Sajit Kumar, JCITFor Respondent: Shri Vijay Kumar, CA
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

reassessment on the basis of change of opinion will amount to giving the power of review to the AO which is contrary to the scheme of the IT Act. Accordingly it was decided that AO cannot assume jurisdiction to re-assess on the basis of change of opinion on same set of facts. As there is complete absence

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

ITA 2570/CHNY/2025[2011-12]Status: DisposedITAT Chennai09 Mar 2026AY 2011-12
Section 132Section 142Section 142(1)Section 143(2)Section 153A

reassessment, the assessment order is not sustainable and\nrelied upon the judgment cited as CIT vs. Kabul Chawla - 380 ITR 173 (Del.).\n10. Assessee brought on record copy of computation of income along with\nacknowledgement of return for income, copy of special audit report furnished\nu/s.142(2A) and reply filed by the assessee to the special audit report, available

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

ITA 1653/CHNY/2025[2019-20]Status: DisposedITAT Chennai21 Oct 2025AY 2019-20
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

reassessment, if any, relating to any\n assessment year falling within the period of six assessment years referred\nto in this sub-section pending on the date of initiation of the search under\nSection 132 or making of requisition under Section 132A, as the case may\nbe, shall abate.\" Therefore, Section 153A is in the nature of a second\nchance

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI,

ITA 1655/CHNY/2025[2021-22]Status: DisposedITAT Chennai21 Oct 2025AY 2021-22
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

reassessment, if any, relating to any\n assessment year falling within the period of six assessment years referred\nto in this sub-section pending on the date of initiation of the search under\nSection 132 or making of requisition under Section 132A, as the case may\nbe, shall abate.\" Therefore, Section 153A is in the nature of a second\nchance

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, CHENNAI

In the result, all the six appeals of the Revenue are\ndismissed

ITA 1650/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Oct 2025AY 2015-16
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

reassessment, if any, relating to any\n assessment year falling within the period of six assessment years referred\nto in this sub-section pending on the date of initiation of the search under\nSection 132 or making of requisition under Section 132A, as the case may\nbe, shall abate.\" Therefore, Section 153A is in the nature of a second\nchance

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

ITA 1652/CHNY/2025[2018-19]Status: DisposedITAT Chennai21 Oct 2025AY 2018-19
For Appellant: Shri Shiva Srinivas, CITFor Respondent: Shri R. Venkata Raman, CA
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

reassessment, if any, relating to any\n assessment year falling within the period of six assessment years referred\nto in this sub-section pending on the date of initiation of the search under\nSection 132 or making of requisition under Section 132A, as the case may\nbe, shall abate.\" Therefore, Section 153A is in the nature of a second\nchance

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

ITA 1651/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Oct 2025AY 2017-18
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

reassessment, if any, relating to any\n assessment year falling within the period of six assessment years referred\nto in this sub-section pending on the date of initiation of the search under\nSection 132 or making of requisition under Section 132A, as the case may\nbe, shall abate.\" Therefore, Section 153A is in the nature of a second\nchance

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

ITA 1654/CHNY/2025[2020-21]Status: DisposedITAT Chennai21 Oct 2025AY 2020-21
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

reassessment, if any, relating to any assessment\nyear falling within the period of six assessment years referred\nto in this sub-section pending on the date of initiation of the search under\nSection 132 or making of requisition under Section 132A, as the case may\nbe, shall abate.\" Therefore, Section 153A is in the nature of a second\nchance given

M/S. REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

ITA 1519/CHNY/2025[2011-12]Status: DisposedITAT Chennai29 Oct 2025AY 2011-12
Section 143(3)Section 147Section 244ASection 250

reassessment proceedings were concluded with an order dated\n25.11.2019, passed under Sections 143(3) read with 147 and 144C(13)\nof the Act. In this order, an addition of Rs.17,61,12,836/- was made\ntowards profits allegedly attributable to a Permanent Establishment (PE)\nin India, resulting in a tax demand of Rs.20,82,31,507.\nProceedings under MAP\nWhile

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

ITA 1523/CHNY/2025[2015-16]Status: DisposedITAT Chennai29 Oct 2025AY 2015-16
Section 143(3)Section 147Section 2Section 244ASection 250

reassessment proceedings were concluded with an order dated\n25.11.2019, passed under Sections 143(3) read with 147 and 144C(13)\nof the Act. In this order, an addition of Rs.17,61,12,836/- was made\ntowards profits allegedly attributable to a Permanent Establishment (PE)\nin India, resulting in a tax demand of Rs.20,82,31,507.\nProceedings under MAP\nWhile