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1,009 results for “reassessment u/s 147”+ Section 6clear

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Key Topics

Section 148141Section 147140Section 143(3)127Section 26355Addition to Income54Reassessment51Disallowance38Reopening of Assessment38Section 153C

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

u/s. 143(2) of the Act, therefore originally, no scrutiny assessment was framed. Therefore, the originally, no scrutiny assessment was framed. Therefore, the originally, no scrutiny assessment was framed. Therefore, the return of income income income filed filed filed by by by assessee assessee assessee stood stood stood accepted accepted accepted by by by the the the Department. Department. Department

Showing 1–20 of 1,009 · Page 1 of 51

...
28
Section 143(1)24
Section 153A22
Deduction21

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

u/s. 143(2) of the Act, therefore originally, no scrutiny assessment was framed. Therefore, the originally, no scrutiny assessment was framed. Therefore, the originally, no scrutiny assessment was framed. Therefore, the return of income income income filed filed filed by by by assessee assessee assessee stood stood stood accepted accepted accepted by by by the the the Department. Department. Department

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

section 263 in respect of the assessment order passed u/s. 147 r.w.s. 143(3), wherein the issue of claim of loss by the appellant is not the subject matter of the reassessment order; it is a subject matter of the assessment order passed u/s. 143(3). 4. For that the Principal Commissioner of Income Tax failed to appreciate that

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)

6. In Raymond Woollen Mills Ltd. v. ITO [1999] 236 ITR 34 (SC) an assessment was sought to be reopened and the reasons recorded for reopening under Section 147(a) of the Income Tax Act 1961 showed that according to the Revenue the assessee was charging to its Profit and Loss Account, fiscal duties paid during the year as well

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

6 Taxman 14/131 ITR 1 further held that, the further held that, the expression “reason to believe" reason to believe" occurring in Section 147 is stronger than ring in Section 147 is stronger than ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::24 :: the expression

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

6 Taxman 14/131 ITR 1 further held that, the further held that, the expression “reason to believe" reason to believe" occurring in Section 147 is stronger than ring in Section 147 is stronger than ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::24 :: the expression

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

6 Taxman 14/131 ITR 1 further held that, the further held that, the expression “reason to believe" reason to believe" occurring in Section 147 is stronger than ring in Section 147 is stronger than ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::24 :: the expression

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

6 Taxman 14/131 ITR 1 further held that, the further held that, the expression “reason to believe" reason to believe" occurring in Section 147 is stronger than ring in Section 147 is stronger than ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::24 :: the expression

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

6 Taxman 14/131 ITR 1 further held that, the further held that, the expression “reason to believe" reason to believe" occurring in Section 147 is stronger than ring in Section 147 is stronger than ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::24 :: the expression

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

6 Taxman 14/131 ITR 1 further held that, the further held that, the expression “reason to believe" reason to believe" occurring in Section 147 is stronger than ring in Section 147 is stronger than ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::24 :: the expression

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

6 Taxman 14/131 ITR 1 further held that, the further held that, the expression “reason to believe" reason to believe" occurring in Section 147 is stronger than ring in Section 147 is stronger than ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::24 :: the expression

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

6 Taxman 14/131 ITR 1 further held that, the further held that, the expression “reason to believe" reason to believe" occurring in Section 147 is stronger than ring in Section 147 is stronger than ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::24 :: the expression

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

6 Taxman 14/131 ITR 1 further held that, the further held that, the expression “reason to believe" reason to believe" occurring in Section 147 is stronger than ring in Section 147 is stronger than ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::24 :: the expression

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

6 Taxman 14/131 ITR 1 further held that, the further held that, the expression “reason to believe" reason to believe" occurring in Section 147 is stronger than ring in Section 147 is stronger than ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::24 :: the expression

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

6 Taxman 14/131 ITR 1 further held that, the further held that, the expression “reason to believe" reason to believe" occurring in Section 147 is stronger than ring in Section 147 is stronger than ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::24 :: the expression

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

6 Taxman 14/131 ITR 1 further held that, the further held that, the expression “reason to believe" reason to believe" occurring in Section 147 is stronger than ring in Section 147 is stronger than ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::24 :: the expression

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

6 Taxman 14/131 ITR 1 further held that, the further held that, the expression “reason to believe" reason to believe" occurring in Section 147 is stronger than ring in Section 147 is stronger than ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::24 :: the expression

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

6 Taxman 14/131 ITR 1 further held that, the further held that, the expression “reason to believe" reason to believe" occurring in Section 147 is stronger than ring in Section 147 is stronger than ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::24 :: the expression

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

6 Taxman 14/131 ITR 1 further held that, the further held that, the expression “reason to believe" reason to believe" occurring in Section 147 is stronger than ring in Section 147 is stronger than ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::24 :: the expression

M/S. ARCHANA FEMALE CHILD TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3250/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

reassessment order u/s 147 yet to be passed in the instant case interchangeably which is clearly an erroneous understanding of Sec. 147 in the context of the impugned case. The contention of the AR that a pre—assessment order is also appealable under Sec. 246 is hardly even relevant in the instant case since as seen from Form