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355 results for “reassessment u/s 147”+ Exemptionclear

Sorted by relevance

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Key Topics

Section 148130Section 14795Section 143(3)64Section 153A44Section 13237Section 1132Reassessment32Condonation of Delay32Addition to Income

THE GATE OF HOPE CHARITABLE TRUST,,CHENNAI vs. ITO(E), WARD-2,, CHENNAI

The appeals of the assessee are allowed

ITA 1372/CHNY/2024[2010-11]Status: DisposedITAT Chennai05 Mar 2025AY 2010-11

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. T.V.Muthu AbiramiFor Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 147Section 80G

exemption claimed u/s 11 for registered trust u/s.12A of the Act does not arise. In aimed u/s 11 for registered trust u/s.12A of the Act does not arise. In aimed u/s 11 for registered trust u/s.12A of the Act does not arise. In this case, there is no whisper in the recorded reasons about assessee this case, there

THE GATE OF HOPE CHARITABLE TRUST,CHENNAI vs. ITO (EXEMPTIONS) WARD-2,, CHENNAI

Showing 1–20 of 355 · Page 1 of 18

...
31
Limitation/Time-bar31
Section 26328
Section 14A27

The appeals of the assessee are allowed

ITA 2006/CHNY/2024[2011-12]Status: DisposedITAT Chennai05 Mar 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. T.V.Muthu AbiramiFor Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 147Section 80G

exemption claimed u/s 11 for registered trust u/s.12A of the Act does not arise. In aimed u/s 11 for registered trust u/s.12A of the Act does not arise. In aimed u/s 11 for registered trust u/s.12A of the Act does not arise. In this case, there is no whisper in the recorded reasons about assessee this case, there

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

147 of the Act, for the reasons recorded as per which income chargeable to tax has been escaped assessment on account of ineligible claim of exemption u/s. 10B of the Act, and accordingly, notice u/s. 148 of the Act dated 23.03.2016, was issued and duly served on the assessee. In response to notice u/s. 148 of the Act dated

VANAVIL ESTATE,CHENNAI vs. PCIT CENTRAL, CHENNAI

In the result, the appeal for both AYs 2017

ITA 926/CHNY/2024[2018-19]Status: DisposedITAT Chennai12 Feb 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.925 & 926/Chny/2024 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 V. Vanavil Estate, The Pcit (Central), 4/20, Duraiswamy Reddy Street, Chennai-1. West Tambaram, Chennai-600 045. [Pan: Aalfv 0770 H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri R. Clement Ramesh-
Section 133ASection 148Section 263

147 of the Act and the AO found that the assessee was not eligible for exemption u/s 54 o found that the assessee was not eligible for exemption u/s 54 o found that the assessee was not eligible for exemption u/s 54 of the Act and therefore denied the same, however, at the same time, the AO found and therefore

VANAVIL ESTATE,CHENNAI vs. PCIT(CENTRAL), CHENNAI

In the result, the appeal for both AYs 2017

ITA 925/CHNY/2024[2017-18]Status: DisposedITAT Chennai12 Feb 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.925 & 926/Chny/2024 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 V. Vanavil Estate, The Pcit (Central), 4/20, Duraiswamy Reddy Street, Chennai-1. West Tambaram, Chennai-600 045. [Pan: Aalfv 0770 H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri R. Clement Ramesh-
Section 133ASection 148Section 263

147 of the Act and the AO found that the assessee was not eligible for exemption u/s 54 o found that the assessee was not eligible for exemption u/s 54 o found that the assessee was not eligible for exemption u/s 54 of the Act and therefore denied the same, however, at the same time, the AO found and therefore

SHRI R PANNERSELVAM,,CHENNAI vs. DCIT, CC-3(3),, CHENNAI

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

ITA 3356/CHNY/2019[2008-09]Status: DisposedITAT Chennai23 May 2022AY 2008-09

Bench: Shri Mahavir Singhand Shri Girish Agrawal

For Appellant: Shri. S. Sridhar, Advocate &For Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 143(3)Section 147Section 263Section 54F

exemption would get fortified while further ought to have appreciated that the conditions prescribed for getting the said exemption/deduction u/s 54F of the Act were concurrently fulfilled/ complied with, thereby vitiating the reasons recorded to deny the said claim. 12. The CIT(Appeals) failed to appreciate that the denial of the claim for tax exemption/deduction u/s

M/S THAMIZHVEL PT RAJAN TRUST,CHENNAI vs. ITO,EXEMPTIONS, WRD-1, CHENNAI

In the result, penalty appeals also stand allowed

ITA 1093/CHNY/2023[2015-16]Status: DisposedITAT Chennai11 Jun 2024AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

147 on 31-03-2016. The assessment was reopened pursuant to findings unearthed in the course of proceedings u/s 263 for AY 2010-11. Based on those findings, belief of escapement of income was formed for this year and the case was reopened. The day book as impounded by the department revealed that the assessee received receipts of Rs.115.88 Lacs

M/S THAMIZHEL PTP RAJAN,CHENNAI vs. INCOME TAX OFFICER(EXEMPTIONS), CHENNAI

In the result, penalty appeals also stand allowed

ITA 1089/CHNY/2023[2011-12]Status: DisposedITAT Chennai11 Jun 2024AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

147 on 31-03-2016. The assessment was reopened pursuant to findings unearthed in the course of proceedings u/s 263 for AY 2010-11. Based on those findings, belief of escapement of income was formed for this year and the case was reopened. The day book as impounded by the department revealed that the assessee received receipts of Rs.115.88 Lacs

M/S TAMIZHVEL PT RAJAN COMMEMORATIUON TRUST,CHENNAI vs. ITO, EXEMPTIONS,WARD-1, CHENNAI

In the result, penalty appeals also stand allowed

ITA 1092/CHNY/2023[2014-15]Status: DisposedITAT Chennai11 Jun 2024AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

147 on 31-03-2016. The assessment was reopened pursuant to findings unearthed in the course of proceedings u/s 263 for AY 2010-11. Based on those findings, belief of escapement of income was formed for this year and the case was reopened. The day book as impounded by the department revealed that the assessee received receipts of Rs.115.88 Lacs

M/S TAMIZHVEL PT RAJAN COMMEMMORATION TRUST,CHENNAI vs. ITO,EXEMPTIONS, WARD-1, CHENNAI

In the result, penalty appeals also stand allowed

ITA 1091/CHNY/2023[2013-14]Status: DisposedITAT Chennai11 Jun 2024AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

147 on 31-03-2016. The assessment was reopened pursuant to findings unearthed in the course of proceedings u/s 263 for AY 2010-11. Based on those findings, belief of escapement of income was formed for this year and the case was reopened. The day book as impounded by the department revealed that the assessee received receipts of Rs.115.88 Lacs

M/S. THAMIZHVEL P T RAJAN COMMEMORATION TRUST , CHENNAI vs. ITO, (EXEMPTIONS), CHENNAI

In the result, penalty appeals also stand allowed

ITA 1097/CHNY/2023[2014-15]Status: DisposedITAT Chennai11 Jun 2024AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

147 on 31-03-2016. The assessment was reopened pursuant to findings unearthed in the course of proceedings u/s 263 for AY 2010-11. Based on those findings, belief of escapement of income was formed for this year and the case was reopened. The day book as impounded by the department revealed that the assessee received receipts of Rs.115.88 Lacs

M/S THAMIZHVEL PT RAJAN COMMEMORATION TRUST,CHENNAI vs. ITO, (EXEMPTIONS)WARD-1, CHENNAI

In the result, penalty appeals also stand allowed

ITA 1087/CHNY/2023[2009-10]Status: DisposedITAT Chennai11 Jun 2024AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

147 on 31-03-2016. The assessment was reopened pursuant to findings unearthed in the course of proceedings u/s 263 for AY 2010-11. Based on those findings, belief of escapement of income was formed for this year and the case was reopened. The day book as impounded by the department revealed that the assessee received receipts of Rs.115.88 Lacs

M/S TAMIZHVEL PT RAJAN COMMEMORATION TRUST,CHENNAI vs. ITO,EXEMPTIONS , WRD-1, CHENNAI

In the result, penalty appeals also stand allowed

ITA 1098/CHNY/2023[2015-16]Status: DisposedITAT Chennai11 Jun 2024AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

147 on 31-03-2016. The assessment was reopened pursuant to findings unearthed in the course of proceedings u/s 263 for AY 2010-11. Based on those findings, belief of escapement of income was formed for this year and the case was reopened. The day book as impounded by the department revealed that the assessee received receipts of Rs.115.88 Lacs

M/S THAMIZHVEL PT RAJAN COMMEMORATION TRUST,CHENNAI vs. ITO(EXEMPTIONS) WARD-1, CHENNAI

In the result, penalty appeals also stand allowed

ITA 1095/CHNY/2023[2017-18]Status: DisposedITAT Chennai11 Jun 2024AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

147 on 31-03-2016. The assessment was reopened pursuant to findings unearthed in the course of proceedings u/s 263 for AY 2010-11. Based on those findings, belief of escapement of income was formed for this year and the case was reopened. The day book as impounded by the department revealed that the assessee received receipts of Rs.115.88 Lacs

M/S THAMIZHVEL PT RAJAN COMMEMORATION TRUST,CHENNAI vs. ITO(EXEMPTIONS) WARD-1, CHENNAI

In the result, penalty appeals also stand allowed

ITA 1090/CHNY/2023[2012-13]Status: DisposedITAT Chennai11 Jun 2024AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

147 on 31-03-2016. The assessment was reopened pursuant to findings unearthed in the course of proceedings u/s 263 for AY 2010-11. Based on those findings, belief of escapement of income was formed for this year and the case was reopened. The day book as impounded by the department revealed that the assessee received receipts of Rs.115.88 Lacs

M/S THAMIZHVEL PT RAJAN COMMEMORATIUON TRUST,CHENNAI vs. ITO, EXEMPTIONS WARD-1, CHENNAI

In the result, penalty appeals also stand allowed

ITA 1094/CHNY/2023[2016-17]Status: DisposedITAT Chennai11 Jun 2024AY 2016-17

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

147 on 31-03-2016. The assessment was reopened pursuant to findings unearthed in the course of proceedings u/s 263 for AY 2010-11. Based on those findings, belief of escapement of income was formed for this year and the case was reopened. The day book as impounded by the department revealed that the assessee received receipts of Rs.115.88 Lacs

M/S. THAMIZHVEL P T RAJAN COMMEMORATION TRUST,MYLAPORE vs. ITO, (EXEMPTIONS) WARD 1, CHENNAI

In the result, penalty appeals also stand allowed

ITA 1096/CHNY/2023[2013-14]Status: DisposedITAT Chennai11 Jun 2024AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

147 on 31-03-2016. The assessment was reopened pursuant to findings unearthed in the course of proceedings u/s 263 for AY 2010-11. Based on those findings, belief of escapement of income was formed for this year and the case was reopened. The day book as impounded by the department revealed that the assessee received receipts of Rs.115.88 Lacs

M/S THAMIZHVEL PT RAJAN COMMEMORATION TRUST,CHENNAI vs. ITO(EXEMPTIONS), WARD-1, CHENNAI

In the result, penalty appeals also stand allowed

ITA 1088/CHNY/2023[2010-11]Status: DisposedITAT Chennai11 Jun 2024AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1087/Chny/2023 (िनधा*रणवष* / Assessment Year: 2009-10) & 2. आयकर अपील सं./ Ita No.1088/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 3. आयकर अपील सं./ Ita No.1089/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 4. आयकर अपील सं./ Ita No.1090/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) & 5. आयकर अपील सं./ Ita No.1091/Chny/2023 (िनधा*रणवष* / Assessment Year: 2013-14) & 6. आयकर अपील सं./ Ita No.1092/Chny/2023 (िनधा*रणवष* / Assessment Year: 2014-15) & 7. आयकर अपील सं./ Ita No.1093/Chny/2023 (िनधा*रणवष* / Assessment Year: 2015-16) & 8. आयकर अपील सं./ Ita No.1094/Chny/2023 (िनधा*रणवष* / Assessment Year: 2016-17) & 9. आयकर अपील सं./ Ita No.1095/Chny/2023 (िनधा*रणवष* / Assessment Year: 2017-18)

For Appellant: Shri N.V. Balaji (Advocate) - Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) - Ld. DR
Section 11Section 11(4)Section 263

147 on 31-03-2016. The assessment was reopened pursuant to findings unearthed in the course of proceedings u/s 263 for AY 2010-11. Based on those findings, belief of escapement of income was formed for this year and the case was reopened. The day book as impounded by the department revealed that the assessee received receipts of Rs.115.88 Lacs

SRI K.SRIKANTH,,CHENNAI vs. ACIT,, CHENNAI

In the result, all the four appeals adjudicated by us in this order are partly allowed

ITA 1015/CHNY/2012[2001-02]Status: DisposedITAT Chennai19 May 2020AY 2001-02

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 147Section 263

u/s 147 of the 1961 Act , by holding as under: “5. I have carefully considered the facts of the case and the submissions of the ld.AR. I have also gone through the decisions and the circular relied on by the AO and AR. In this case the return had only been processed u/s.143(1) of the Act and no assessment

SRI K.SRIKANTH,,CHENNAI vs. ACIT,, CHENNAI

In the result, all the four appeals adjudicated by us in this order are partly allowed

ITA 1016/CHNY/2012[2001-02]Status: DisposedITAT Chennai19 May 2020AY 2001-02

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 147Section 263

u/s 147 of the 1961 Act , by holding as under: “5. I have carefully considered the facts of the case and the submissions of the ld.AR. I have also gone through the decisions and the circular relied on by the AO and AR. In this case the return had only been processed u/s.143(1) of the Act and no assessment