DCIT CENTRAL CIRCLE 2(1), CHENAI vs. C.VIJAYA BASKAR, PUDUKOTTAI

ITA 700/CHNY/2023Status: DisposedITAT Chennai28 February 2025AY 2016-17Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)11 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed all appeals filed by the revenue. For the assessee's appeals, some were dismissed, while one was partly allowed concerning unexplained cash mobilized.

What were the facts?

The appeals by the revenue and the assessee arose from common issues related to assessments framed under Section 143(3) read with Sections 153A and 153C of the Income Tax Act, following a search action. The primary disputes involved quarry expenses and unaccounted sales.

What were the issues?

The key issues revolved around the disallowance of quarry expenses and the addition of unaccounted sales. Legal grounds concerning the validity of approval orders and the absence of DIN were also raised.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153A,Section 153C

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Cases cited in this judgment(17)Show list

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Heard together (9 matters)

ITA No.695/Chny/2023
ITA No.696/Chny/2023
ITA No.697/Chny/2023
ITA No.698/Chny/2023
ITA No.699/Chny/2023
ITA No.700/Chny/2023
ITA No.701/Chny/2023
ITA No.702/Chny/2023
ITA No.589/Chny/2023

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग&र, "ाियक सद# के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं. / ITA No.695/Chny/2023 (िनधा(रणवष( / Assessment Year: 2011-12) & 2. आयकरअपील सं. / ITA No.696/Chny/2023 (िनधा(रणवष( / Assessment Year: 2012-13) & 3. आयकरअपील सं. / ITA No.697/Chny/2023 (िनधा(रणवष( / Assessment Year: 2013-14) & 4. आयकरअपील सं. / ITA No.698/Chny/2023 (िनधा(रणवष( / Assessment Year: 2014-15) & 5. आयकरअपील सं. / ITA No.699/Chny/2023 (िनधा(रणवष( / Assessment Year: 2015-16) & 6. आयकरअपील सं. / ITA No.700/Chny/2023 (िनधा(रणवष( / Assessment Year: 2016-17) & 7. आयकरअपील सं. / ITA No.701/Chny/2023 (िनधा(रणवष( / Assessment Year: 2017-18) & 8. आयकरअपील सं. / ITA No.702/Chny/2023 (िनधा(रणवष( / Assessment Year: 2018-19) DCIT Shri C. Vijayabaskar बनाम/ Central Circle-2(1) #14/28-1, Sowrastra Street, Chennai. Illupur, Pudukottai-622 102. Vs.

"थायीलेखासं./जीआइआरसं./PAN/GIR No. ACPPV-4888-A (अपीलाथ"/Assessee) : (" थ" / Respondent) & 9.आयकरअपील सं. / ITA No.589/Chny/2023 (िनधा(रणवष( / Assessment Year: 2016-17)

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