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115 results for “reassessment u/s 147”+ Section 264clear

Sorted by relevance

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Key Topics

Section 143(3)131Section 147111Section 14899Addition to Income62Reopening of Assessment49Section 1141Reassessment30Disallowance30Section 13(1)(c)

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

264 ITR 566) completed u/s 143(3) cannot be reopened mer completed u/s 143(3) cannot be reopened merely upon change of opinion change of opinion with reference to facts already available with the AO at the time of regular with reference to facts already available with the AO at the time of regular with reference to facts already available

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

264 ITR 566) completed u/s 143(3) cannot be reopened mer completed u/s 143(3) cannot be reopened merely upon change of opinion change of opinion with reference to facts already available with the AO at the time of regular with reference to facts already available with the AO at the time of regular with reference to facts already available

Showing 1–20 of 115 · Page 1 of 6

28
Depreciation26
Section 14A24
Section 143(2)22

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

264 ITR 566) completed u/s 143(3) cannot be reopened mer completed u/s 143(3) cannot be reopened merely upon change of opinion change of opinion with reference to facts already available with the AO at the time of regular with reference to facts already available with the AO at the time of regular with reference to facts already available

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

264 ITR 566) completed u/s 143(3) cannot be reopened mer completed u/s 143(3) cannot be reopened merely upon change of opinion change of opinion with reference to facts already available with the AO at the time of regular with reference to facts already available with the AO at the time of regular with reference to facts already available

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

264 ITR 566) completed u/s 143(3) cannot be reopened mer completed u/s 143(3) cannot be reopened merely upon change of opinion change of opinion with reference to facts already available with the AO at the time of regular with reference to facts already available with the AO at the time of regular with reference to facts already available

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

264 ITR 566) completed u/s 143(3) cannot be reopened mer completed u/s 143(3) cannot be reopened merely upon change of opinion change of opinion with reference to facts already available with the AO at the time of regular with reference to facts already available with the AO at the time of regular with reference to facts already available

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

264 ITR 566) completed u/s 143(3) cannot be reopened mer completed u/s 143(3) cannot be reopened merely upon change of opinion change of opinion with reference to facts already available with the AO at the time of regular with reference to facts already available with the AO at the time of regular with reference to facts already available

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

264 ITR 566) completed u/s 143(3) cannot be reopened mer completed u/s 143(3) cannot be reopened merely upon change of opinion change of opinion with reference to facts already available with the AO at the time of regular with reference to facts already available with the AO at the time of regular with reference to facts already available

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

264 ITR 566) completed u/s 143(3) cannot be reopened mer completed u/s 143(3) cannot be reopened merely upon change of opinion change of opinion with reference to facts already available with the AO at the time of regular with reference to facts already available with the AO at the time of regular with reference to facts already available

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

264 ITR 566) completed u/s 143(3) cannot be reopened mer completed u/s 143(3) cannot be reopened merely upon change of opinion change of opinion with reference to facts already available with the AO at the time of regular with reference to facts already available with the AO at the time of regular with reference to facts already available

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

264 ITR 566) completed u/s 143(3) cannot be reopened mer completed u/s 143(3) cannot be reopened merely upon change of opinion change of opinion with reference to facts already available with the AO at the time of regular with reference to facts already available with the AO at the time of regular with reference to facts already available

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

264 ITR 566) completed u/s 143(3) cannot be reopened mer completed u/s 143(3) cannot be reopened merely upon change of opinion change of opinion with reference to facts already available with the AO at the time of regular with reference to facts already available with the AO at the time of regular with reference to facts already available

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

264 ITR 566) completed u/s 143(3) cannot be reopened mer completed u/s 143(3) cannot be reopened merely upon change of opinion change of opinion with reference to facts already available with the AO at the time of regular with reference to facts already available with the AO at the time of regular with reference to facts already available

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

264 ITR 566) completed u/s 143(3) cannot be reopened mer completed u/s 143(3) cannot be reopened merely upon change of opinion change of opinion with reference to facts already available with the AO at the time of regular with reference to facts already available with the AO at the time of regular with reference to facts already available

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

264 ITR 566) completed u/s 143(3) cannot be reopened mer completed u/s 143(3) cannot be reopened merely upon change of opinion change of opinion with reference to facts already available with the AO at the time of regular with reference to facts already available with the AO at the time of regular with reference to facts already available

HYUNDAI MOTOR INDIA LIMITED,KANCHEEPURAM vs. DCIT LTU-II, CHENNAI

In the result, the appeal of the assessee is allowed

ITA 1836/CHNY/2017[2008-09]Status: DisposedITAT Chennai25 Feb 2022AY 2008-09

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Sriram Seshadri, C.AFor Respondent: Shri Abani Kanta Nayak, CIT
Section 143(3)Section 147Section 148Section 151

reassessment proceedings for the A.Y.2008-09. The appeal is dismissed.” Aggrieved assessee is in appeal before the Tribunal. 7. We have heard rival contentions and gone through facts and circumstances of the case. Before us, the ld.AR for the assessee argued and took us through the reasons recorded by the AO for reopening of assessment, which are enclosed in assessee

THE CUDDALORE DISTRICT CENTRAL CO-OP BANK LTD.,CUDDALORE vs. DCIT CUDDALORE CIRCLE, CUDDALORE

In the result, the appeal filed by the Revenue in ITA

ITA 2645/CHNY/2019[2016-17]Status: DisposedITAT Chennai18 Oct 2023AY 2016-17

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

u/s 147 cannot be sustained in view of first proviso to section 147 of the Act. The AO cannot form two distinct views on same set of materials available before him. Hence the re-assessment order stand quashed. Appeal is allowed. Aggrieved, now Revenue is in appeal before the Tribunal. 6. We have heard rival contentions and gone through facts

THE VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD.,,VILLUPURAM vs. ACIT, CIRCLE-I,, CUDDALORE

In the result, the appeal filed by the Revenue in ITA

ITA 858/CHNY/2020[2009-10]Status: DisposedITAT Chennai18 Oct 2023AY 2009-10

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

u/s 147 cannot be sustained in view of first proviso to section 147 of the Act. The AO cannot form two distinct views on same set of materials available before him. Hence the re-assessment order stand quashed. Appeal is allowed. Aggrieved, now Revenue is in appeal before the Tribunal. 6. We have heard rival contentions and gone through facts

THE VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD.,,VILLUPURAM vs. ACIT, CIRCLE-II,, CUDDALORE

In the result, the appeal filed by the Revenue in ITA

ITA 857/CHNY/2020[2008-09]Status: DisposedITAT Chennai18 Oct 2023AY 2008-09

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

u/s 147 cannot be sustained in view of first proviso to section 147 of the Act. The AO cannot form two distinct views on same set of materials available before him. Hence the re-assessment order stand quashed. Appeal is allowed. Aggrieved, now Revenue is in appeal before the Tribunal. 6. We have heard rival contentions and gone through facts

THE VILLUPURAM DISTRICT CENTRAL COOPERTATIVE BANK LTD.,,VILLUPURAM vs. DCIT, VILLUPURAM CIRCLE,, VILLUPURAM

In the result, the appeal filed by the Revenue in ITA

ITA 854/CHNY/2020[2010-11]Status: DisposedITAT Chennai18 Oct 2023AY 2010-11

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

u/s 147 cannot be sustained in view of first proviso to section 147 of the Act. The AO cannot form two distinct views on same set of materials available before him. Hence the re-assessment order stand quashed. Appeal is allowed. Aggrieved, now Revenue is in appeal before the Tribunal. 6. We have heard rival contentions and gone through facts