PCIT v. Suraj Infrastructures P. Ltd.

295 Taxmann 758Reported decision#11442 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 143(3)Section 153ASection 153DSection 37Section 132(4)Section 132(4A)

Issues it is cited on

section 132(4a)on-moneysection 153dsection 132(4)section 37unexplained investmentassistant commissionerincriminating materialundisclosed incomesection 153section 153atransfer

Judgments citing PCIT v. Suraj Infrastructures P. Ltd.

Deputy Commissioner of Income Tax, Madurai vs. Vv Titanium Pigments Private Limited, Tisaiyanvilai

Appeals stand dismissed

ITA 1316/CHNY/2024[2015-16]Status: DisposedITAT Chennai09 Oct 2024AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ Ita No.1305/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2019-20) M/S V.V. Titanium Pigments Pvt.Ltd Acit बनाम/ Mahadevankulam, Keeraikaranthattu Central Circle-2 Vs. Tisayanvillai, Tirunelveli-627 657. Madurai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcv-7723-P (अपीलाथ"/Appellant) : (" थ" / Respondent) & 6. आयकरअपील सं./ Ita No.1316/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 7. आयकरअपील सं./ Ita No.1312/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 8. आयकरअपील सं./ Ita No.1313/Chny/2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baram Som (CIT) -Ld. DR
Section 143(3)Section 153ASection 153DSection 37

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ ITA No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ ITA No.1305/Chny/2024…

Deputy Commissioner of Income Tax, Madurai vs. Vv Titanium Pigments Private Limited, Tisaiyanvilai

Appeals stand dismissed

ITA 1315/CHNY/2024[2019-20]Status: DisposedITAT Chennai09 Oct 2024AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ Ita No.1305/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2019-20) M/S V.V. Titanium Pigments Pvt.Ltd Acit बनाम/ Mahadevankulam, Keeraikaranthattu Central Circle-2 Vs. Tisayanvillai, Tirunelveli-627 657. Madurai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcv-7723-P (अपीलाथ"/Appellant) : (" थ" / Respondent) & 6. आयकरअपील सं./ Ita No.1316/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 7. आयकरअपील सं./ Ita No.1312/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 8. आयकरअपील सं./ Ita No.1313/Chny/2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baram Som (CIT) -Ld. DR
Section 143(3)Section 153ASection 153DSection 37

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ ITA No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ ITA No.1305/Chny/2024…

Deputy Commissioner of Income Tax, Madurai vs. Vv Titanium Pigments Private Limited, Tisaiyanvilai

Appeals stand dismissed

ITA 1314/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Oct 2024AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ Ita No.1305/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2019-20) M/S V.V. Titanium Pigments Pvt.Ltd Acit बनाम/ Mahadevankulam, Keeraikaranthattu Central Circle-2 Vs. Tisayanvillai, Tirunelveli-627 657. Madurai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcv-7723-P (अपीलाथ"/Appellant) : (" थ" / Respondent) & 6. आयकरअपील सं./ Ita No.1316/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 7. आयकरअपील सं./ Ita No.1312/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 8. आयकरअपील सं./ Ita No.1313/Chny/2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baram Som (CIT) -Ld. DR
Section 143(3)Section 153ASection 153DSection 37

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ ITA No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ ITA No.1305/Chny/2024…

Deputy Commissioner of Income Tax, Madurai vs. Vv Titanium Pigments Private Limited, Tisaiyanvilai

Appeals stand dismissed

ITA 1313/CHNY/2024[2017-18]Status: DisposedITAT Chennai09 Oct 2024AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ Ita No.1305/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2019-20) M/S V.V. Titanium Pigments Pvt.Ltd Acit बनाम/ Mahadevankulam, Keeraikaranthattu Central Circle-2 Vs. Tisayanvillai, Tirunelveli-627 657. Madurai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcv-7723-P (अपीलाथ"/Appellant) : (" थ" / Respondent) & 6. आयकरअपील सं./ Ita No.1316/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 7. आयकरअपील सं./ Ita No.1312/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 8. आयकरअपील सं./ Ita No.1313/Chny/2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baram Som (CIT) -Ld. DR
Section 143(3)Section 153ASection 153DSection 37

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ ITA No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ ITA No.1305/Chny/2024…

Deputy Commissioner of Income Tax, Madurai vs. Vv Titanium Pigments Private Limited, Tisaiyanvilai

Appeals stand dismissed

ITA 1312/CHNY/2024[2016-17]Status: DisposedITAT Chennai09 Oct 2024AY 2016-17

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ Ita No.1305/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2019-20) M/S V.V. Titanium Pigments Pvt.Ltd Acit बनाम/ Mahadevankulam, Keeraikaranthattu Central Circle-2 Vs. Tisayanvillai, Tirunelveli-627 657. Madurai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcv-7723-P (अपीलाथ"/Appellant) : (" थ" / Respondent) & 6. आयकरअपील सं./ Ita No.1316/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 7. आयकरअपील सं./ Ita No.1312/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 8. आयकरअपील सं./ Ita No.1313/Chny/2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baram Som (CIT) -Ld. DR
Section 143(3)Section 153ASection 153DSection 37

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ ITA No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ ITA No.1305/Chny/2024…

V.V. Ttitanium Pigments Pvt. Ltd., Tirunelveli vs. ACIT, CC-2., Madurai

Appeals stand dismissed

ITA 1305/CHNY/2024[2019-20]Status: DisposedITAT Chennai09 Oct 2024AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ Ita No.1305/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2019-20) M/S V.V. Titanium Pigments Pvt.Ltd Acit बनाम/ Mahadevankulam, Keeraikaranthattu Central Circle-2 Vs. Tisayanvillai, Tirunelveli-627 657. Madurai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcv-7723-P (अपीलाथ"/Appellant) : (" थ" / Respondent) & 6. आयकरअपील सं./ Ita No.1316/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 7. आयकरअपील सं./ Ita No.1312/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 8. आयकरअपील सं./ Ita No.1313/Chny/2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baram Som (CIT) -Ld. DR
Section 143(3)Section 153ASection 153DSection 37

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ ITA No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ ITA No.1305/Chny/2024…

V.V. Ttitanium Pigments Pvt. Ltd., Tirunelveli vs. ACIT, CC-2, Madurai

Appeals stand dismissed

ITA 1304/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Oct 2024AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ Ita No.1305/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2019-20) M/S V.V. Titanium Pigments Pvt.Ltd Acit बनाम/ Mahadevankulam, Keeraikaranthattu Central Circle-2 Vs. Tisayanvillai, Tirunelveli-627 657. Madurai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcv-7723-P (अपीलाथ"/Appellant) : (" थ" / Respondent) & 6. आयकरअपील सं./ Ita No.1316/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 7. आयकरअपील सं./ Ita No.1312/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 8. आयकरअपील सं./ Ita No.1313/Chny/2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baram Som (CIT) -Ld. DR
Section 143(3)Section 153ASection 153DSection 37

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ ITA No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ ITA No.1305/Chny/2024…

V.V. Ttitanium Pigments Pvt. Ltd., Tirunelveli vs. ACIT, CC-2., Madurai

Appeals stand dismissed

ITA 1303/CHNY/2024[2017-18]Status: DisposedITAT Chennai09 Oct 2024AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ Ita No.1305/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2019-20) M/S V.V. Titanium Pigments Pvt.Ltd Acit बनाम/ Mahadevankulam, Keeraikaranthattu Central Circle-2 Vs. Tisayanvillai, Tirunelveli-627 657. Madurai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcv-7723-P (अपीलाथ"/Appellant) : (" थ" / Respondent) & 6. आयकरअपील सं./ Ita No.1316/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 7. आयकरअपील सं./ Ita No.1312/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 8. आयकरअपील सं./ Ita No.1313/Chny/2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baram Som (CIT) -Ld. DR
Section 143(3)Section 153ASection 153DSection 37

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ ITA No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ ITA No.1305/Chny/2024…

V.V. Ttitanium Pigments Pvt. Ltd., Tirunelveli vs. ACIT, CC-2, Madurai

Appeals stand dismissed

ITA 1301/CHNY/2024[2015-16]Status: DisposedITAT Chennai09 Oct 2024AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ Ita No.1305/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2019-20) M/S V.V. Titanium Pigments Pvt.Ltd Acit बनाम/ Mahadevankulam, Keeraikaranthattu Central Circle-2 Vs. Tisayanvillai, Tirunelveli-627 657. Madurai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcv-7723-P (अपीलाथ"/Appellant) : (" थ" / Respondent) & 6. आयकरअपील सं./ Ita No.1316/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 7. आयकरअपील सं./ Ita No.1312/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 8. आयकरअपील सं./ Ita No.1313/Chny/2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baram Som (CIT) -Ld. DR
Section 143(3)Section 153ASection 153DSection 37

…आयकर अपीलीय अिधकरण “ए” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ ITA No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ ITA No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ ITA No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ ITA No.1305/Chny/2024…

PCIT v. Suraj Infrastructures P. Ltd. (295 Taxmann 758) — Cited in 9 Judgments | BharatTax