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127 results for “reassessment u/s 147”+ Survey u/s 133Aclear

Sorted by relevance

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Key Topics

Section 143(3)102Section 153C99Section 14873Addition to Income73Section 133A59Section 14757Survey u/s 133A39Disallowance31Reopening of Assessment

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

Showing 1–20 of 127 · Page 1 of 7

29
Section 13228
Reassessment25
Section 25020

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

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

Reassessment Order dated 03.06.93 passed u/s. 143(3) r.w.s. 147 of the Act especially when the original assessment order passed u/s. 143(3) of the Act on 15.12.1989 was cancelled by C.I.T. Amritsar vide his order dated 28.02.92 passed u/s. 263 of the Act and no fresh order was passed pursuant thereto. Therefore, the question

G.R.M. CONSTRUCTIONS,NAMAKKAL vs. ACIT, CENTRAL CIRCLE,, SALEM

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

ITA 1979/CHNY/2024[2019-20]Status: DisposedITAT Chennai18 Oct 2024AY 2019-20

Bench: Shri Mahavir Singh & Shri Jagadish

For Appellant: Shri T.S.Lakshmi Venkatraman, FCAFor Respondent: Ms. R. Anita, Addl. CIT
Section 133ASection 148Section 149Section 250

reassessment proceedings which has been done after four years from the end of the assessment year on same set of facts without any fresh materials coming into the possession of the AO other than the statement recorded in the course of survey U/s 133A on 06.02.2020. 4. On the facts and circumstances of the case the first appellate authority

G.R.M. CONSTRUCTIONS,NAMAKKAL vs. ACIT, CENTRAL CIRCLE, SALEM

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

ITA 1976/CHNY/2024[2016-17]Status: DisposedITAT Chennai18 Oct 2024AY 2016-17

Bench: Shri Mahavir Singh & Shri Jagadish

For Appellant: Shri T.S.Lakshmi Venkatraman, FCAFor Respondent: Ms. R. Anita, Addl. CIT
Section 133ASection 148Section 149Section 250

reassessment proceedings which has been done after four years from the end of the assessment year on same set of facts without any fresh materials coming into the possession of the AO other than the statement recorded in the course of survey U/s 133A on 06.02.2020. 4. On the facts and circumstances of the case the first appellate authority