B.Kubendran v. DCIT

126 Taxmann.com 107High Court2021#5180 most cited

What is B.Kubendran v. DCIT authority for?

A notice under section 143(2) is not mandatory for assessments framed under section 153A/153C, as the Supreme Court's decision in Hotel Blue Moon was specific to block assessments under the erstwhile Chapter XIV-B.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2026.

Also referred to as

B. Kubendran vs. DCIT · section 143(2) · section 153A · section 153C · block assessment · Hotel Blue Moon · natural justice

Sections most often in play

Section 142(1)Section 143(2)Section 12AASection 132Section 132(9D)Section 153ASection 153CSection 144

Issues it is cited on

violation of natural justicefair market valuesearch assessmentsatisfaction notesection 12aasection 142section 153cundisclosed incomesection 153section 153asection 132section 142(1)

Judgments citing B.Kubendran v. DCIT

Sanghi Textiles Private Limited, Hyderbad vs. ITO., Ward-3(1), Hyderabad

ITA 1311/HYD/2025[2014-15]Status: DisposedITAT Hyderabad07 Jan 2026AY 2014-15

Bench: Us:

Section 139(1)Section 143(2)Section 145Section 147Section 148Section 194ASection 250Section 37(1)

…अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1311/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2014-15) Sanghi Textiles Private VS. Income Tax Officer, Limited, Ward-3(1), Hyderabad. Hyderabad. PAN: AADCS0837P (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri P. Murali Mohan Rao, CA Assessee Represented by राज"वका""त"न"ध"व/ : Dr. Narendra Kumar Naik, CIT-DR & Shri…

Srinivasan Charitable and Education Trust, Perambalur vs. ACIT, Central Circle-2, Trichy

In the result, appeals filed by the assessee and appeal filed by the

ITA 57/CHNY/2024[2017-18]Status: DisposedITAT Chennai08 Nov 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. G. Baskar, AdvocateFor Respondent: Mr. Nilay Baran Som, CIT
Section 12ASection 132Section 143(2)Section 153ASection 153C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.28, 29, 30, 31, 55, 56 & 57/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2015-16, 2016-17, 2018-19, 2012-13, 2014-15 & 2017-18 v. M/s. Srinivasan Charitable & The ACIT, Educational Trust, Central Circle-2, No.274-C, Thuraiyur Road, Trichy. Perambalur-621 212. Tamil Nadu. [PAN: AAGTS 1793 N] (अपीलाथ"/Appellant) (""यथ"/Resp…

Srinivasan Charitable and Education Trust, Perambalur vs. ACIT, Central Cirlce-2, Trichy

In the result, appeals filed by the assessee and appeal filed by the

ITA 56/CHNY/2024[2014-15]Status: DisposedITAT Chennai08 Nov 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. G. Baskar, AdvocateFor Respondent: Mr. Nilay Baran Som, CIT
Section 12ASection 132Section 143(2)Section 153ASection 153C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.28, 29, 30, 31, 55, 56 & 57/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2015-16, 2016-17, 2018-19, 2012-13, 2014-15 & 2017-18 v. M/s. Srinivasan Charitable & The ACIT, Educational Trust, Central Circle-2, No.274-C, Thuraiyur Road, Trichy. Perambalur-621 212. Tamil Nadu. [PAN: AAGTS 1793 N] (अपीलाथ"/Appellant) (""यथ"/Resp…

Srinivasan Charitable and Education Trust, Perambalur vs. ACIT, Central Circle-2, Trichy

In the result, appeals filed by the assessee and appeal filed by the

ITA 55/CHNY/2024[2012-13]Status: DisposedITAT Chennai08 Nov 2024AY 2012-13

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. G. Baskar, AdvocateFor Respondent: Mr. Nilay Baran Som, CIT
Section 12ASection 132Section 143(2)Section 153ASection 153C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.28, 29, 30, 31, 55, 56 & 57/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2015-16, 2016-17, 2018-19, 2012-13, 2014-15 & 2017-18 v. M/s. Srinivasan Charitable & The ACIT, Educational Trust, Central Circle-2, No.274-C, Thuraiyur Road, Trichy. Perambalur-621 212. Tamil Nadu. [PAN: AAGTS 1793 N] (अपीलाथ"/Appellant) (""यथ"/Resp…

Assistant Commissioner of Income Tax, Central Circle 2, Trichy vs. Srinivasan Charitable and Educational Trust, Perambalur

In the result, appeals filed by the assessee and appeal filed by the

ITA 522/CHNY/2024[2014-15]Status: DisposedITAT Chennai08 Nov 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. G. Baskar, AdvocateFor Respondent: Mr. Nilay Baran Som, CIT
Section 12ASection 132Section 143(2)Section 153ASection 153C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.28, 29, 30, 31, 55, 56 & 57/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2015-16, 2016-17, 2018-19, 2012-13, 2014-15 & 2017-18 v. M/s. Srinivasan Charitable & The ACIT, Educational Trust, Central Circle-2, No.274-C, Thuraiyur Road, Trichy. Perambalur-621 212. Tamil Nadu. [PAN: AAGTS 1793 N] (अपीलाथ"/Appellant) (""यथ"/Resp…

Srinivasan Charitable and Educational Trust, Perambalur vs. ACIT, Central Circle-2, Trichy

In the result, appeals filed by the assessee and appeal filed by the

ITA 31/CHNY/2024[2018-19]Status: DisposedITAT Chennai08 Nov 2024AY 2018-19

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.28, 29, 30, 31, 55, 56 & 57/Chny/2024 निर्धारण वर्ष/Assessment Years: 2013-14, 2015-16, 2016-17, 2018-19, 2012-13, 2014-15 & 2017-18 M/S. Srinivasan Charitable & Educational Trust, No.274-C, Thuraiyur Road, Perambalur-621 212. Tamil Nadu. [Pan: Aagts 1793 N] (अपीलार्थी/Appellant) V. The Acit, Central Circle-2, Trichy. (प्रत्यर्थी/Respondent) The Acit, Central Circle-2, Trichy. आयकर अपील सं./Ita No.522/Chny/2024 निर्धारण वर्ष/Assessment Year: 2014-15 V. Srinivasan Charitable & (अपीलार्थी/Appellant) Educational Trust, No.274-C, Thuraiyur Road, Perambalur-621 212. Tamil Nadu. [Pan: Aagts 1793 N] (प्रत्यर्थी/Respondent) Assessee By Mr. G. Baskar, Advocate Department By Mr. Nilay Baran Som, Cit सुनवाईकीतारीख/Date Of Hearing 22.08.2024 घोषणाकीतारीख /Date Of Pronouncement 08.11.2024 आदेश / O R Der Per Aby T. Varkey, Jm

Section 12ASection 132Section 143(2)Section 153ASection 153C

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री मनोज कुमार अग्रवाल, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.28, 29, 30, 31, 55, 56 & 57/Chny/2024 निर्धारण वर्ष/Assessment Years: 2013-14, 2015-16, 2016-17, 2018-19, 2012-13, 2014-15 & 2017-18 M/s. Srinivasan Charitable & Educational Trust, No.274-C, Thuraiyur Road, Perambalur-621 212. Tamil Nadu. [PAN: AAGTS 1793 N] (अपीलार्थी/Appellant) v. The ACIT, Central Circle-2, Trichy. (प्रत…

Srinivasan Charitable and Educational Trust, Perambalur vs. ACIT, Central Coircle-2, Trichy

In the result, appeals filed by the assessee and appeal filed by the

ITA 30/CHNY/2024[2016-17]Status: DisposedITAT Chennai08 Nov 2024AY 2016-17

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. G. Baskar, AdvocateFor Respondent: Mr. Nilay Baran Som, CIT
Section 12ASection 132Section 143(2)Section 153ASection 153C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.28, 29, 30, 31, 55, 56 & 57/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2015-16, 2016-17, 2018-19, 2012-13, 2014-15 & 2017-18 v. M/s. Srinivasan Charitable & The ACIT, Educational Trust, Central Circle-2, No.274-C, Thuraiyur Road, Trichy. Perambalur-621 212. Tamil Nadu. [PAN: AAGTS 1793 N] (अपीलाथ"/Appellant) (""यथ"/Resp…

Srinivasan Charitable and Educational Trust, Perambalur vs. ACIT, Central Circle-2, Trichy

In the result, appeals filed by the assessee and appeal filed by the

ITA 29/CHNY/2024[2015-16]Status: DisposedITAT Chennai08 Nov 2024AY 2015-16

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. G. Baskar, AdvocateFor Respondent: Mr. Nilay Baran Som, CIT
Section 12ASection 132Section 143(2)Section 153ASection 153C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.28, 29, 30, 31, 55, 56 & 57/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2015-16, 2016-17, 2018-19, 2012-13, 2014-15 & 2017-18 v. M/s. Srinivasan Charitable & The ACIT, Educational Trust, Central Circle-2, No.274-C, Thuraiyur Road, Trichy. Perambalur-621 212. Tamil Nadu. [PAN: AAGTS 1793 N] (अपीलाथ"/Appellant) (""यथ"/Resp…

Srinivasan Chritable and Educational Trust, Perambalur vs. ACIT, Central Circle-2, Trichy

In the result, appeals filed by the assessee and appeal filed by the

ITA 28/CHNY/2024[2013-14]Status: DisposedITAT Chennai08 Nov 2024AY 2013-14

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. G. Baskar, AdvocateFor Respondent: Mr. Nilay Baran Som, CIT
Section 12ASection 132Section 143(2)Section 153ASection 153C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.28, 29, 30, 31, 55, 56 & 57/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2015-16, 2016-17, 2018-19, 2012-13, 2014-15 & 2017-18 v. M/s. Srinivasan Charitable & The ACIT, Educational Trust, Central Circle-2, No.274-C, Thuraiyur Road, Trichy. Perambalur-621 212. Tamil Nadu. [PAN: AAGTS 1793 N] (अपीलाथ"/Appellant) (""यथ"/Resp…

Shree Basaveshwar Sugars Limited, Vijayapura vs. ACIT, Centrl Circle, Trichirapalli

In the result, the appeals filed by the assessee in ITA

ITA 1017/CHNY/2022[2018-19]Status: DisposedITAT Chennai18 Jan 2023AY 2018-19
For Appellant: Shri G. Baskar, Shri I. Dinesh &For Respondent: Shri R. Mohan Reddy, CIT
Section 132Section 132(4)Section 142(1)Section 144Section 153C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1005, 1006, 1007, 1008, 1009, 1010 & 1017/CHNY/2022 िनधा"रण वष"/Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Shree Basaveshwar Sugars The ACIT, Ltd., vs. Central Circle -1, No.6, Mallikarjun Badvane, Tiruchirapalli. Mangul Road, Ganesh Nagar, Vijayapura (Bijapur), Karnataka – 586 109. PAN: AANCS 3203R (अपीलाथ"/Appellant)…

Shree Basaveshwar Sugars Limited, Vijayapura vs. ACIT, Centrl Circle, Trichirapalli

In the result, the appeals filed by the assessee in ITA

ITA 1010/CHNY/2022[2017-18]Status: DisposedITAT Chennai18 Jan 2023AY 2017-18
For Appellant: Shri G. Baskar, Shri I. Dinesh &For Respondent: Shri R. Mohan Reddy, CIT
Section 132Section 132(4)Section 142(1)Section 144Section 153C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1005, 1006, 1007, 1008, 1009, 1010 & 1017/CHNY/2022 िनधा"रण वष"/Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Shree Basaveshwar Sugars The ACIT, Ltd., vs. Central Circle -1, No.6, Mallikarjun Badvane, Tiruchirapalli. Mangul Road, Ganesh Nagar, Vijayapura (Bijapur), Karnataka – 586 109. PAN: AANCS 3203R (अपीलाथ"/Appellant)…

Shree Basaveshwar Sugars Limited, Vijayapura vs. ACIT, Centrl Circle, Trichirapalli

In the result, the appeals filed by the assessee in ITA

ITA 1009/CHNY/2022[2016-17]Status: DisposedITAT Chennai18 Jan 2023AY 2016-17
For Appellant: Shri G. Baskar, Shri I. Dinesh &For Respondent: Shri R. Mohan Reddy, CIT
Section 132Section 132(4)Section 142(1)Section 144Section 153C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1005, 1006, 1007, 1008, 1009, 1010 & 1017/CHNY/2022 िनधा"रण वष"/Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Shree Basaveshwar Sugars The ACIT, Ltd., vs. Central Circle -1, No.6, Mallikarjun Badvane, Tiruchirapalli. Mangul Road, Ganesh Nagar, Vijayapura (Bijapur), Karnataka – 586 109. PAN: AANCS 3203R (अपीलाथ"/Appellant)…

Shree Basaveshwar Sugars Limited, Vijayapura vs. ACIT, Centrl Circle, Trichirapalli

In the result, the appeals filed by the assessee in ITA

ITA 1008/CHNY/2022[2015-16]Status: DisposedITAT Chennai18 Jan 2023AY 2015-16
For Appellant: Shri G. Baskar, Shri I. Dinesh &For Respondent: Shri R. Mohan Reddy, CIT
Section 132Section 132(4)Section 142(1)Section 144Section 153C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1005, 1006, 1007, 1008, 1009, 1010 & 1017/CHNY/2022 िनधा"रण वष"/Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Shree Basaveshwar Sugars The ACIT, Ltd., vs. Central Circle -1, No.6, Mallikarjun Badvane, Tiruchirapalli. Mangul Road, Ganesh Nagar, Vijayapura (Bijapur), Karnataka – 586 109. PAN: AANCS 3203R (अपीलाथ"/Appellant)…

Shree Basaveshwar Sugars Limited, Vijayapura vs. ACIT, Centrl Circle, Trichirapalli

In the result, the appeals filed by the assessee in ITA

ITA 1007/CHNY/2022[2014-15]Status: DisposedITAT Chennai18 Jan 2023AY 2014-15
For Appellant: Shri G. Baskar, Shri I. Dinesh &For Respondent: Shri R. Mohan Reddy, CIT
Section 132Section 132(4)Section 142(1)Section 144Section 153C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1005, 1006, 1007, 1008, 1009, 1010 & 1017/CHNY/2022 िनधा"रण वष"/Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Shree Basaveshwar Sugars The ACIT, Ltd., vs. Central Circle -1, No.6, Mallikarjun Badvane, Tiruchirapalli. Mangul Road, Ganesh Nagar, Vijayapura (Bijapur), Karnataka – 586 109. PAN: AANCS 3203R (अपीलाथ"/Appellant)…

Shree Basaveshwar Sugars Limited, Vijayapura vs. ACIT, Centrl Circle, Trichirapalli

In the result, the appeals filed by the assessee in ITA

ITA 1006/CHNY/2022[2012-13]Status: DisposedITAT Chennai18 Jan 2023AY 2012-13
For Appellant: Shri G. Baskar, Shri I. Dinesh &For Respondent: Shri R. Mohan Reddy, CIT
Section 132Section 132(4)Section 142(1)Section 144Section 153C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1005, 1006, 1007, 1008, 1009, 1010 & 1017/CHNY/2022 िनधा"रण वष"/Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Shree Basaveshwar Sugars The ACIT, Ltd., vs. Central Circle -1, No.6, Mallikarjun Badvane, Tiruchirapalli. Mangul Road, Ganesh Nagar, Vijayapura (Bijapur), Karnataka – 586 109. PAN: AANCS 3203R (अपीलाथ"/Appellant)…

Shree Basaveshwar Sugars Limited, Vijayapura vs. ACIT, Centrl Circle, Trichirapalli

In the result, the appeals filed by the assessee in ITA

ITA 1005/CHNY/2022[2012-13]Status: DisposedITAT Chennai18 Jan 2023AY 2012-13
For Appellant: Shri G. Baskar, Shri I. Dinesh &For Respondent: Shri R. Mohan Reddy, CIT
Section 132Section 132(4)Section 142(1)Section 144Section 153C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1005, 1006, 1007, 1008, 1009, 1010 & 1017/CHNY/2022 िनधा"रण वष"/Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Shree Basaveshwar Sugars The ACIT, Ltd., vs. Central Circle -1, No.6, Mallikarjun Badvane, Tiruchirapalli. Mangul Road, Ganesh Nagar, Vijayapura (Bijapur), Karnataka – 586 109. PAN: AANCS 3203R (अपीलाथ"/Appellant)…

Ramasamy Natarajan, Trichy vs. ACIT, CC-1, Trichy

In the result, the appeals filed by the assessees in ITA Nos

ITA 202/CHNY/2021[2013-14]Status: DisposedITAT Chennai18 Jan 2023AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri R. Mohan Reddy, CIT
Section 132Section 132(4)Section 143(3)Section 153C

…आयकर अपीलीय अधधकरण, ‘ए’ न्यायपीठ,चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री महावीर ससह, उपाध्यक्ष एवं श्री मनोज कुमार अग्रवाल, लेखा सदस्य के समक्ष BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 201, 202, 203, 204, 205, 206 & 207/CHNY/2021 धनधाारण वषा/Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Shri Ramasamy Natarajan, The ACIT, No.255, Ganapathy Nagar vs. Central Circle -1, South, Thruvanaikovil, Trichy Trichy – 620 005. PAN: AABPN 8486E (अपीलाथी/Appellant) (प्रत्यथी/Respondent) & आय…

Ramasamy Natarajan, Trichy vs. ACIT, CC-1, Trichy

In the result, the appeals filed by the assessees in ITA Nos

ITA 201/CHNY/2021[2012-13]Status: DisposedITAT Chennai18 Jan 2023AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri R. Mohan Reddy, CIT
Section 132Section 132(4)Section 143(3)Section 153C

…आयकर अपीलीय अधधकरण, ‘ए’ न्यायपीठ,चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री महावीर ससह, उपाध्यक्ष एवं श्री मनोज कुमार अग्रवाल, लेखा सदस्य के समक्ष BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 201, 202, 203, 204, 205, 206 & 207/CHNY/2021 धनधाारण वषा/Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Shri Ramasamy Natarajan, The ACIT, No.255, Ganapathy Nagar vs. Central Circle -1, South, Thruvanaikovil, Trichy Trichy – 620 005. PAN: AABPN 8486E (अपीलाथी/Appellant) (प्रत्यथी/Respondent) & आय…

ACIT, Allahabad vs. M/S Sunsine Infrastate Pvt Ttd, Allahabad

In the result, the appeal filed by Revenue in ITA no

ITA 103/ALLD/2017[2011-2012]Status: DisposedITAT Allahabad04 May 2022AY 2011-2012

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2011-12 The Assistant Commissioner Of Sunshine Infraestate Income-Tax, Central Circle, V. Private Limited Allahabad, U.P. 17, Industrial Area, Naini, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent) C.O.No. 22/Alld/2017 (Arising Out Of Ita No.103/Alld/2017) Assessment Year: 2011-12 Sunshine Infraestate Private Limited The Assistant 17, Industrial Area, Naini, V. Commissioner Of Allahabad, U.P. Income-Tax, Central Circle, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent)

For Appellant: Shri Shantanu Dhamija, CIT-DRFor Respondent: Shri Parveen Godbole,CA
Section 132(1)Section 142(1)Section 144Section 153ASection 250

…P a g e | 1 ITA No. 103/Alld/2017 and C.O.No. 22/Alld/2017 (arising out of ITA No. 103/Alld/2017) Assessment Year 2011-12 Sunshine Infraestate Private Limited,Allahabad IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH “DB”, ALLAHABAD (THROUGH VIRTUAL COURT), BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2011-12 The Assistant Commissioner of Sunshine Infraestate Income-tax, Central Circle, v. Private Limited Allahabad, U.P. 17, Industrial Area, Naini, Allahabad, U.P. PAN: AANCS9247H (Appellant) (Respondent) C.O.No. 22/Alld/2017 (arising out of ITA No.10…

Mbs Jeweller Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-3, Hyderabad

In the result, both the appeals of the assessees are allowed in above terms

ITA 331/HYD/2018[2010-11]Status: DisposedITAT Hyderabad04 Jan 2022AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2010-11 Mbs Impex Pvt. Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Central Circle – 3(1), Pan – Aaccm 2968E Hyderabad. (Appellant) (Respondent) Assessment Year: 2010-11 Mbs Jeweller Pvt. Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Central Circle – 3(1), Pan – Aaecm 7050M Hyderabad. (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Y.V.S.T. Sai, Cit-Dr Date Of Hearing: 13/12/2021 Date Of Pronouncement: 07/01/2022

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai, CIT-DR
Section 142Section 143(2)Section 143(3)

…even if notice issued u/s 143(2) is time barred or not issued at all or notice u/s 143(2) is invalid in the eye of law, the assessment framed u/s 143(3) will not survive. As held by the Hon’ble High Court of Madras in the case of B. Kubendran Vs. DCIT, [2021] 126 Taxmann.com 107 (Madras.), notice u/s 143(2) is not required to be issued in the cases where assessments framed u/s 153A, but, in the present case, assessment has been framed u/s 143(3), therefore, as per the statute notice u/s 143(2) is mandatory to be issued by the jurisdictional AO, which is absent in this case. Therefore, non-issuance of a valid noti…