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4 results for “reassessment”+ Section 244A(1)(b)clear

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Mumbai25Delhi18Allahabad16Ahmedabad8Chandigarh7Cochin4Bangalore4Chennai4Jaipur2Kolkata2Lucknow1

Key Topics

Section 143(3)5Section 2633Section 1393Section 113Section 1483Section 244A3Addition to Income3Section 1472Section 2392Exemption

ALTHI VENKATA NARENDRA RAJU,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(2), CHENNAI

In the result, the appeal filed by the assessee in ITA No

ITA 1247/CHNY/2025[2014-15]Status: DisposedITAT Chennai13 Aug 2025AY 2014-15
Section 143(3)Section 153(3)

1) of section 245M, the period of limitation available under this section to\nthe Assessing Officer for making an order of assessment, reassessment or recomputation, as the\ncase may be, shall, after the exclusion of the period under sub-section (5) of the said\nsection, be not less than one year; and where such period of limitation is less than

KELLER (M) SDN BHD,CHENNAI vs. DCIT INTL TAX 1(2), CHENNAI, CHENNAI

In the result, the appeal of the assessee stands allowed

ITA 1319/CHNY/2023[2018-19]Status: DisposedITAT Chennai28 Aug 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1319/Chny/2023 (िनधा"रणवष" / Assessment Year: 2018-2019) Vs. The Deputy Commissioner Of Keller (M) Sdn Bhd, Income Tax, 7Th Floor, Centennial Square, International Taxation 1(2) No.6A, Dr. Ambedkar Road, Chennai. Kodambakkam, Chennai 600 024. [Pan: Aagck 8014M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Ashik Shah, C.A. ""यथ" क" ओर से /Respondent By : Shri. Nilay Baran Som, Irs, Cit.

2
For Appellant: Shri. Ashik Shah, C.AFor Respondent: Shri. Nilay Baran Som, IRS, CIT
Section 133(6)Section 139Section 143(3)Section 147Section 154Section 239Section 263

Reassessment proceedings under Section 148 of the Act 4 31-Mar 23 Notice under section 148 of the Act 5 28-Apr 23 Income tax return filed in response to notice under section 148 09- June 22 (a) Notice under section 142(1) of the to 18 Oct Act dated 09-Jun-22 and 07-Oct-22 were 22 issued

THE MADRAS SEVA SADAN,CHENNAI vs. ACIT, EXEMPTION,, CHENNAI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1246/CHNY/2025[2022-23]Status: DisposedITAT Chennai08 Aug 2025AY 2022-23

Bench: Shri George George K & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1246/Chny/2025 Assessment Years: 2022-23 The Madras Seva Sadan, The Assistant Commissioner Of No.7, Shenstone Park, Income Tax (Exemption), Harrington Road, Chetpet, Chennai. Chennai-600 031. [Pan: Aaatt2871J] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri R.Venkatanarayanan, Advocate प्रत्यर्थी की ओर से /Revenue By : Ms.R.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 07.08.2025 घोषणा की तारीख /Date Of Pronouncement : 08.08.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri R.Venkatanarayanan, AdvocateFor Respondent: Ms.R.Anitha, Addl.CIT
Section 139Section 140ASection 143Section 143(1)Section 155Section 199Section 206CSection 244A

reassessment are pending in respect of an assessee, in computing the period for determining the additional interest payable to such assessee under this sub-section, the period beginning from the date on which such refund is withheld by the Assessing Officer in accordance with and subject to provisions of sub-section (2) of section 245 and ending 4[with

DEPUTY COMMISSIONER (EXEMPTIONS), CHENNAI, INCOME TAX vs. HINDUSTAN INSTITUTE OF TECHNOLOGY AND SCIENCE, CHENNAI

In the result the appeal of the Revenue is dismissed

ITA 611/CHNY/2024[2009-10]Status: DisposedITAT Chennai04 Sept 2024AY 2009-10
Section 11Section 12ASection 139(1)Section 143(3)Section 148Section 3(1)

B' BENCH: CHENNAI\nश्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष\nBEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND\nSHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 611/Chny/2024\nनिर्धारण वर्ष / Assessment Year: 2009-10\nThe Dy. Commissioner of\nVs.\nIncome Tax (Exemptions),\nChennai.\nHindustan Institute of Technology\nand Science