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497 results for “reassessment u/s 147”+ Section 10(29)clear

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Key Topics

Section 148113Section 14796Section 143(3)71Section 153A63Addition to Income53Reassessment39Reopening of Assessment33Section 153C32Section 132

SIVAKUMARAN PUGAZHENDHI,CHENNAI vs. PCIT,, CHENNAI-4

In the result, the appeal of the assessee is allowed

ITA 27/CHNY/2022[2014-15]Status: DisposedITAT Chennai21 Sept 2022AY 2014-15

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.27/Chny/2022 िनधा"रण वष" /Assessment Year: 2014-15 Sivakumaran Pugazhendhi, The Principal Commissioner 70 Raja Agraharam Street, Vs. Of Income Tax, Poonamalle, Chennai-4. Chennai – 600 056. [Pan: Aiapp-7309-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. T.V. Muthu Abirami, Advocate ""यथ" क" ओर से /Respondent By : Shri M. Rajan, Cit सुनवाई क" तारीख/Date Of Hearing : 05.09.2022 : 21.09.2022 घोषणा क" तारीख /Date Of Pronouncement आदेश / O R D E R

For Appellant: Ms. T.V. Muthu Abirami, AdvocateFor Respondent: Shri M. Rajan, CIT
Section 143(3)Section 147Section 263

u/s. 263 of the Act 11. On a careful reading of the impugned revision order of PCIT passed under section 263 of the Act, it becomes very much clear that he has revised the assessment order passed under section 143(3) :- 10 -: r.w.s. 147 of the Act. Thus, the issues before us are, firstly, whether the assessment order passed under

Showing 1–20 of 497 · Page 1 of 25

...
30
Disallowance29
Section 143(2)26
Section 133A22

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

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

10,58,707/ and claimed an amount of Rs. 1,10,58,707/- under Section 11 of the Income under Section 11 of the Income Tax Act. 2. Brief details of information received: 2. Brief details of information received: An information had been received from the DCIT(Exemptions), Chennai, vide An information had been received from the DCIT(Exemptions), Chennai

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

10,58,707/ and claimed an amount of Rs. 1,10,58,707/- under Section 11 of the Income under Section 11 of the Income Tax Act. 2. Brief details of information received: 2. Brief details of information received: An information had been received from the DCIT(Exemptions), Chennai, vide An information had been received from the DCIT(Exemptions), Chennai

EMPEE HOLDINGS LTD.,CHENNAI vs. DCIT, CHENNAI

ITA 1503/CHNY/2014[2005-06]Status: DisposedITAT Chennai07 Nov 2019AY 2005-06

Bench: Shri George Mathan & Shri Ramit Kochar

Section 143(3)Section 147Section 148Section 2(22)(e)

29,67,606 shares in its subsidiary company M/s Empee Distilleries Ltd in which it held 41.78% shareholding of the aforesaid subsidiary company. The aforesaid subsidiary company had accumulated profits to the tune of `6,69,15,506/- and assessee company had taken a loan of `5,45,76,988/- from its aforesaid subsidiary company which in the opinion

K. BASKAR,KARUR vs. ITO, WARD-1, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2692/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including

K. KATHIRVEL,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2686/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including

K. PARAMASIVAM,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2693/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including

S. ARAVIND,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2584/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including

M. VELUSAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2586/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including

M. NATESAN,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2765/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including

K. SADASIVAM,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2690/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including

P. NALLUSAMY,KARUR vs. ITO, WARD-1, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2687/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including

RAMASAMY PALANISAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2590/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including

RAMASAMY PALANISAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2591/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including

K. BASKAR,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2691/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including

R.EASWARAMOORTHY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2697/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including

S. EASWARAMOORTHY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2695/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including

M. VELUSAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2587/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including

P. KARUNANITHI,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2685/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including

M/S. ANISH KUMAR EDUCATION TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3254/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

10. Thus, it could be seen from the title heading of Section 246A of the Act that it provides for appealable orders before learned CIT(A) and as could be seen above that there are no clauses/sub-section within Section 246A of the Act which provides that an appeal can be filed by assessee against interlocutory order passed