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203 results for “reassessment u/s 147”+ Section 250(4)clear

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Key Topics

Section 148166Section 14794Addition to Income53Section 143(3)46Section 25041Section 153C39Reassessment34Section 13221Section 148A

ASSISTANT COMMISSIONER OF INCOME TAX, COIMBATORE vs. KAMATCHIPURAM VELLINGIRI JAYARAMAN, COIMBATORE

Appeal of the revenue is dismissed, where as the Cross objection of the assessee is allowed

ITA 2777/CHNY/2024[2017-18]Status: DisposedITAT Chennai29 Apr 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Ms. D.Komali Krishna, CITFor Respondent: Mr.Venkatswami, ITP &
Section 147Section 148

250/- and added to the total income. Further, during reassessment proceedings, the assessee was also asked to furnish details of Other expenses to the tune of Rs.39,19,696/- vide notice u/s 142(1) dated 28.02.2022, with supporting vouchers, which were not produced. He produced a ledger for the same and the expenses were in Cash and intentionally booked below

S.VIJAYALAKSHMI ,PUDUCHERRY vs. ITO WARD I(2) , PONDICHERRY

In the result, the appeals of the assessee for assessment

Showing 1–20 of 203 · Page 1 of 11

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17
Section 139(1)16
Deduction12
Reopening of Assessment12
ITA 1793/CHNY/2017[2005-06]Status: DisposedITAT Chennai11 Oct 2017AY 2005-06

Bench: Shri Chandra Poojari & Shri George Mathan

For Appellant: Mr.M.Karunakaran,AdvoateFor Respondent: Mr.Vijayaprabha, JCIT, DR
Section 143(3)Section 147Section 234ASection 234BSection 234B(4)Section 263

u/s 143(3) r.w.s. 254 of the Act and the order was passed and dated as 20.03.2013. In the said order, the assessing officer added a sum of `4,81,546/- as unexplained investment u/s.69 of the ITA Nos.1791 to 1794/Mds./17 :- 7 -: Act on proportionate basis for four assessment years from assessment year

S.VIJAYALAKSHMI ,PUDUCHERRY vs. ITO WARD I(2) , PONDICHERRY

In the result, the appeals of the assessee for assessment

ITA 1791/CHNY/2017[2003-04]Status: DisposedITAT Chennai11 Oct 2017AY 2003-04

Bench: Shri Chandra Poojari & Shri George Mathan

For Appellant: Mr.M.Karunakaran,AdvoateFor Respondent: Mr.Vijayaprabha, JCIT, DR
Section 143(3)Section 147Section 234ASection 234BSection 234B(4)Section 263

u/s 143(3) r.w.s. 254 of the Act and the order was passed and dated as 20.03.2013. In the said order, the assessing officer added a sum of `4,81,546/- as unexplained investment u/s.69 of the ITA Nos.1791 to 1794/Mds./17 :- 7 -: Act on proportionate basis for four assessment years from assessment year

S.VIJAYALAKSHMI ,PUDUCHERRY vs. ITO WARD I(2) , PONDICHERRY

In the result, the appeals of the assessee for assessment

ITA 1794/CHNY/2017[2006-07]Status: DisposedITAT Chennai11 Oct 2017AY 2006-07

Bench: Shri Chandra Poojari & Shri George Mathan

For Appellant: Mr.M.Karunakaran,AdvoateFor Respondent: Mr.Vijayaprabha, JCIT, DR
Section 143(3)Section 147Section 234ASection 234BSection 234B(4)Section 263

u/s 143(3) r.w.s. 254 of the Act and the order was passed and dated as 20.03.2013. In the said order, the assessing officer added a sum of `4,81,546/- as unexplained investment u/s.69 of the ITA Nos.1791 to 1794/Mds./17 :- 7 -: Act on proportionate basis for four assessment years from assessment year

S.VIJAYALAKSHMI ,PUDUCHERRY vs. ITO WARD I(2) , PONDICHERRY

In the result, the appeals of the assessee for assessment

ITA 1792/CHNY/2017[2004-05]Status: DisposedITAT Chennai11 Oct 2017AY 2004-05

Bench: Shri Chandra Poojari & Shri George Mathan

For Appellant: Mr.M.Karunakaran,AdvoateFor Respondent: Mr.Vijayaprabha, JCIT, DR
Section 143(3)Section 147Section 234ASection 234BSection 234B(4)Section 263

u/s 143(3) r.w.s. 254 of the Act and the order was passed and dated as 20.03.2013. In the said order, the assessing officer added a sum of `4,81,546/- as unexplained investment u/s.69 of the ITA Nos.1791 to 1794/Mds./17 :- 7 -: Act on proportionate basis for four assessment years from assessment year

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

ITA 1236/CHNY/2025[2016-17]Status: DisposedITAT Chennai21 Nov 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 148Section 20Section 250

250 of the Income Tax Act, 1961 (hereinafter Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘). referred to as ‘the Act‘). 2. Briefly stated the facts of the case are that, the assessee is a Briefly stated the facts of the case are that, the assessee is a Briefly stated the facts of the case are that

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

ITA 1256/CHNY/2025[2014-15]Status: DisposedITAT Chennai21 Nov 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 148Section 20Section 250

250 of the Income Tax Act, 1961 (hereinafter Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘). referred to as ‘the Act‘). 2. Briefly stated the facts of the case are that, the assessee is a Briefly stated the facts of the case are that, the assessee is a Briefly stated the facts of the case are that

SRI KRISHA TRADERS,SIVAGANGAI vs. DCIT, NON CORPORATE CIRCLE-1,, MADURAI

In the result, the appeal of the assessee is allowed

ITA 2223/CHNY/2025[2017-18]Status: DisposedITAT Chennai12 Dec 2025AY 2017-18

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2223/Chny/2025 िनधा%रण वष% /Assessment Year: 2017-18

For Appellant: Mr. N. Vijay Kumar, C.A *+For Respondent: Ms. Babitha, JCIT
Section 139(1)Section 147Section 148Section 250Section 40A(3)

250 of the Income Tax Act, 1961 ( in short "the Act") dated 09.06.2025 for Assessment Year (AY) 2017-18. The assessee has raised several grounds contending the addition made both on merits as well as legal grounds. The Ld. AR during the course of hearing submitted that the assessee has raised the legal contention that the assessment

ACIT, CUDDALORE CIRCLE,, CUDDALORE vs. M/S. THE CUDDALORE DISTRICT CENTRAL CO-OPERATIVE BANK LTD.,, CUDDALORE

In the result, the appeal of the Revenue is dismissed

ITA 703/CHNY/2020[2008-09]Status: DisposedITAT Chennai03 Aug 2022AY 2008-09

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri M. Rajan, CITFor Respondent: Shri K. Ravi, Advocate
Section 143(3)Section 147Section 148Section 36(1)(viia)

reassessment order, the AO stated that details were called for and assessment was completed after going through the details furnished. This shows that details already filed during 1 round of 147 proceedings were examined and order was passed on 06.03.2015. Thereafter on 31.03.2015 i.e barely after lapse of 24 days, the AO issued notice u/s 148 for re-assessment

ACIT, CENT CIRCLE-1, TRICHY vs. M/S MANGAL & MANGAL, TRICHY

In the result, appeal filed by the revenue is dismissed

ITA 511/CHNY/2022[2012-13]Status: DisposedITAT Chennai09 Apr 2024AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 511/Chny/2022 िनधा"रण वष" / Assessment Year: 2012-13 The Assistant Commissioner Of M/S. Mangal & Mangal, Income Tax, V. 25, N.S.B. Road, Teppakulam, Central Circle -2, Trichy – 620 002. No. 44, Williams Road, [Pan: Aaifm-3378-B] Cantonment, Trichy – 620 001. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. S. Sridhar, Advocate : Shri. Nlay Baran Som, Cit ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 06.02.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.04.2024 आदेश /O R D E R

For Appellant: Shri. S. Sridhar, Advocate
Section 143(3)Section 147Section 148

250/-, addition of interest income on EB deposits for Rs. 1,41,220/- and addition of interest on other deposits @ 10% for Rs. 44,370/-. 5. Being aggrieved by the assessment order, the assessee preferred an appeal before the ld. CIT(A). Before the ld. CIT(A), the assessee challenged reopening of assessment on the ground that, the Assessing Officer

DCIT, COIMBATORE vs. MAHESWARA SUGARS LIMITED, COIMBATORE

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

ITA 1809/CHNY/2015[2006-07]Status: DisposedITAT Chennai31 Jan 2022AY 2006-07

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri P. Sajit Kumar, JCITFor Respondent: Shri R. Vijayaraghavan, Advocate
Section 143(1)Section 143(3)Section 148

u/s 143(3) on 25.03.2008 determining a loss of (-)Rs 2,79,26,240/-. A sum of Rs 6,38,22,436/- and Rs 20,15,02,830/- was determined as unabsorbed business loss and Depreciation respectively from the A.Y. 1999-2000 to 2006-07, and allowed to be carried forward for set off from future income. The assessee company

MOHANRAJ,COIMBATORE vs. DCIT, CENTRAL CIRCLE 3, COIMBATORE

In the result, all the five appeals filed by the assessee are allowed

ITA 548/CHNY/2024[2014-15]Status: DisposedITAT Chennai11 Mar 2025AY 2014-15

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 548 To 552/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 To 2018-19 Shri Mohanraj Deputy Commissioner Of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 Pan: Ahopm-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Ms.T.M.Suganthamala, Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per Bench: These Five Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, All Dated 16.02.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2014-15 To 2018-19. 2. The Common Issue Is Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. Identical Grounds Are Raised Except For Variation In Figures.

For Appellant: Mr. S.Sridhar, AdvocateFor Respondent: Ms.T.M.Suganthamala, CIT
Section 153ASection 250Section 56

250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Years are 2014-15 to 2018-19. 2. The common issue is raised in these appeals, hence, they were heard together and are being disposed off by this consolidated order. Identical grounds are raised except for variation in figures. ITA Nos.548 to 552//CHNY/2024 The ground

MOHANRAJ,COIMBATORE vs. DCIT, CENTRAL CIRCLE 3, CHENNAI

In the result, all the five appeals filed by the assessee are allowed

ITA 549/CHNY/2024[2015-16]Status: DisposedITAT Chennai11 Mar 2025AY 2015-16

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 548 To 552/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 To 2018-19 Shri Mohanraj Deputy Commissioner Of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 Pan: Ahopm-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Ms.T.M.Suganthamala, Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per Bench: These Five Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, All Dated 16.02.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2014-15 To 2018-19. 2. The Common Issue Is Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. Identical Grounds Are Raised Except For Variation In Figures.

For Appellant: Mr. S.Sridhar, AdvocateFor Respondent: Ms.T.M.Suganthamala, CIT
Section 153ASection 250Section 56

250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Years are 2014-15 to 2018-19. 2. The common issue is raised in these appeals, hence, they were heard together and are being disposed off by this consolidated order. Identical grounds are raised except for variation in figures. ITA Nos.548 to 552//CHNY/2024 The ground

MOHANRAJ,COIMBATORE vs. DCIT, CENTRAL CIRCLE 3, COIMBATORE

In the result, all the five appeals filed by the assessee are allowed

ITA 551/CHNY/2024[2017-18]Status: DisposedITAT Chennai11 Mar 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 548 To 552/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 To 2018-19 Shri Mohanraj Deputy Commissioner Of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 Pan: Ahopm-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Ms.T.M.Suganthamala, Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per Bench: These Five Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, All Dated 16.02.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2014-15 To 2018-19. 2. The Common Issue Is Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. Identical Grounds Are Raised Except For Variation In Figures.

For Appellant: Mr. S.Sridhar, AdvocateFor Respondent: Ms.T.M.Suganthamala, CIT
Section 153ASection 250Section 56

250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Years are 2014-15 to 2018-19. 2. The common issue is raised in these appeals, hence, they were heard together and are being disposed off by this consolidated order. Identical grounds are raised except for variation in figures. ITA Nos.548 to 552//CHNY/2024 The ground

MOHANRAJ,COIMBATORE vs. DCIT, CENTRAL CIRCLE 3, COIMBATORE

In the result, all the five appeals filed by the assessee are allowed

ITA 552/CHNY/2024[2018-19]Status: DisposedITAT Chennai11 Mar 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 548 To 552/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 To 2018-19 Shri Mohanraj Deputy Commissioner Of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 Pan: Ahopm-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Ms.T.M.Suganthamala, Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per Bench: These Five Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, All Dated 16.02.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2014-15 To 2018-19. 2. The Common Issue Is Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. Identical Grounds Are Raised Except For Variation In Figures.

For Appellant: Mr. S.Sridhar, AdvocateFor Respondent: Ms.T.M.Suganthamala, CIT
Section 153ASection 250Section 56

250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Years are 2014-15 to 2018-19. 2. The common issue is raised in these appeals, hence, they were heard together and are being disposed off by this consolidated order. Identical grounds are raised except for variation in figures. ITA Nos.548 to 552//CHNY/2024 The ground

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 OF INCOME TAX, NUMGAMBAKKAM vs. JSR INFRA DEVELOPERS PRIVATE LIMITED, CHENNAI

In the result, the appeal of the Revenue is dismissed

ITA 2232/CHNY/2024[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 139(1)Section 139(5)Section 153CSection 801ASection 80I

147, 148, 149, 151 and 153. 8.2 Having noticed the above, we may also refer t 8.2 Having noticed the above, we may also refer to the second and the third o the second and the third proviso to section 153A(1). For the sake of convenience, the second and third proviso to section 153A(1). For the sake

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. THIRUTHURAIPOONDI TIRUVENKADAM VIVEKANANDAM DHINAKARAN, CHENNAI

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

ITA 1422/CHNY/2023[1995-96]Status: DisposedITAT Chennai05 Apr 2024AY 1995-96

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. Nos.1422 & 1423/Chny/2023 िनधा"रण वष"/Assessment Years: 1995-96 & 1996-97 The Assistant Commissioner Of Vs. Thiruthuraipoondi Tiruvenkadam Income Tax, Central Circle 2(2), Vivekanandam Dhinakaran, Investigation Building, 5, Iv Street, Venkateswara Nagar, Chennai – 34. Karpagam Gardens, Adyar, Chennai 600 020. [Pan:Abkpd2771Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 25.03.2024 घोषणा की तारीख /Date Of Pronouncement : 05.04.2024 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 06.10.2023 Relevant To The Assessment Years 1995-96 & 1996-97. 2. Brief Facts Of The Case Are That The Assessee, Shri Ttv Dhinakaran Has Filed His Return Of Income For The Assessment Years 1995 96 & 2

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 132ASection 143(3)Section 147Section 148Section 153(3)Section 158B

250 or Appellate Tribunal u/s. 254 is one year from the end of the financial year in which such an order was received by Office of Commissioner / PCIT. In this case, order of the Appellate Tribunal was passed on 04.10.2000 and such an order was received by the Office of the Commissioner on 10.11.2000. As per the amended provisions

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. THIRUTHURAIPOONDI TIRUVENKADAM VIVEKANANDAM DHINAKARAN, CHENNAI

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

ITA 1423/CHNY/2023[1996-97]Status: DisposedITAT Chennai05 Apr 2024AY 1996-97

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. Nos.1422 & 1423/Chny/2023 िनधा"रण वष"/Assessment Years: 1995-96 & 1996-97 The Assistant Commissioner Of Vs. Thiruthuraipoondi Tiruvenkadam Income Tax, Central Circle 2(2), Vivekanandam Dhinakaran, Investigation Building, 5, Iv Street, Venkateswara Nagar, Chennai – 34. Karpagam Gardens, Adyar, Chennai 600 020. [Pan:Abkpd2771Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 25.03.2024 घोषणा की तारीख /Date Of Pronouncement : 05.04.2024 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 06.10.2023 Relevant To The Assessment Years 1995-96 & 1996-97. 2. Brief Facts Of The Case Are That The Assessee, Shri Ttv Dhinakaran Has Filed His Return Of Income For The Assessment Years 1995 96 & 2

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 132ASection 143(3)Section 147Section 148Section 153(3)Section 158B

250 or Appellate Tribunal u/s. 254 is one year from the end of the financial year in which such an order was received by Office of Commissioner / PCIT. In this case, order of the Appellate Tribunal was passed on 04.10.2000 and such an order was received by the Office of the Commissioner on 10.11.2000. As per the amended provisions

MRS. ROOPA RATHI,CHENNAI vs. ITO, NCW-10(3), CHENNAI

In the result, the appeal of the assessee is allowed

ITA 1707/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Sept 2025AY 2018-19

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1707/Chny/2025 Assessment Years: 2018-19 Mrs.Roopa Rathi, Income Tax Officer, Door No.1, Damodar Murthy Street, Non-Corporate Ward-10(3), Kilpauk, Chennai. Chennai-600 010. [Pan: Ajapr6077R] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr.Hitesh, Advocate For Mr.D.Anand, Advocate. प्रत्यर्थी की ओर से /Revenue By : Ms.Gouthami Manivasagam, Jcit सुनवाई की तारीख/Date Of Hearing : 25.08.2025 घोषणा की तारीख /Date Of Pronouncement : 04.09.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Mr.Hitesh, Advocate for Mr.D.AnandFor Respondent: Ms.Gouthami Manivasagam, JCIT
Section 147Section 148Section 148ASection 151Section 151ASection 68

250 / 2025-26 / 1076471100(1) dated 27.05.2025 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment year 2018-19. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time. 2.0 At the outset, the Ld.Counsel