Principal Commissioner of Income-tax v. Thakur Prasad Sao & Sons (P.) Ltd.

163 Taxmann.com 449High Court2024#3994 most cited

What is Principal Commissioner of Income-tax v. Thakur Prasad Sao & Sons (P.) Ltd. authority for?

When an Assessing Officer records particulars of concealed or undisclosed income and initiates penalty proceedings under section 271(1)(c), the consequential notice under section 274 is to provide the assessee with an opportunity of being heard.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Also referred to as

Thakur Prasad Sao & Sons · PCIT v Thakur Prasad Sao · section 271(1)(c) · section 274 · penalty proceedings · concealed income · undisclosed income · opportunity of hearing · notice under section 274 · AO recorded particulars

Sections most often in play

Section 271(1)(c)Section 274Section 143(3)Section 153ASection 250Section 147Section 114(g)Section 132

Issues it is cited on

section 271(1b)section 90aunexplained jewellerysection 24(b)under-reporting of incomesection 80cforeign tax creditroyalty incomewithholding taxdisallowance of interest expendituresection 139(4)section 54f

Judgments citing Principal Commissioner of Income-tax v. Thakur Prasad Sao & Sons (P.) Ltd.

Classic Share & Stock Broking Services Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle 7(1), Mumbai

In the result, appeal filed by the assessee stands dismissed

ITA 4962/MUM/2025[2012-13]Status: DisposedITAT Mumbai18 Dec 2025AY 2012-13

Bench: Shri Sandeep Gosain, () & Shri Girish Agrawal, ()

Section 250Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, (JUDICIAL MEMBER) & SHRI GIRISH AGRAWAL, (ACCOUNTANT MEMBER) I.T.A. No.4962/Mum/2025 Assessment Year: 2012-13 Classic Share & Stock Vs. Deputy Broking Services Commissioner of Limited Income-tax, Central 121, RadhaBhuvan, 1st Circle 7(1), Mumbai- Floor, Nagindas Master 400 020 Road, Fort, Mumbai- 400020 PAN: AACCC5754P (Appellant) (Respondent) Appellant by Shri Gagan Khandelwal Respondent by ShriVirabhadra S. Mahajan,(SR. D.R.) Date of Hearing 30.09.2025 Date of Pronouncement 18.12.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.…

Gaurav Ajmera, Ratlam vs. DCIT(Central)-2, Indore

Accordingly, Ground No.2 raised by the Revenue is allowed

ITA 808/IND/2024[2017-2018]Status: DisposedITAT Indore25 Aug 2025AY 2017-2018

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 115BSection 131Section 132(4)Section 132ASection 143(3)Section 234ASection 271ASection 274

…Gaurav Ajmera ITA No. 808/Ind/2024 – AY 2017-18 1 अपीलीय अधिकरण, इन्दौर न्यायपीठ, इन्दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER, AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No. 808/Ind/2024 Assessment Year: 2017-18 Gaurav Ajmera 38, Ram Mohalla, Ratlam (Appellant / Assessee) DCIT (Central)-2 Indore (Respondent /Revenue ) बनाम/ Vs. P.A. No. AGLPA8863C Assessee by | Shri Pawan Ved, AR Revenue by | Shri Ashish Porwal, Sr. DR Date of Hearing: 07.08.2025 Date of Pronouncement: 25.08.2025 आदेश/ORDER Per B.M. Biyani, A.M.: Feeling aggrieved by orde…

Dipika De, Kolkata vs. ITO, Ward 24(1), Kolkata

In the result, appeal filed by the assessee is partly allowed

ITA 906/KOL/2025[2014-2015]Status: DisposedITAT Kolkata07 Jul 2025AY 2014-2015

Bench: The Ld.Ao.

Section 250Section 271(1)(c)Section 274Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH”, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 906/KOL/2025 (Assessment Year 2014-15) Dipika De, C/o Subash Agarwal & Associates, Advocates Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata - 700069 [PAN: BCAPD0210L] ……..…...…………….... Appellant vs. ITO Ward-24(1), Kolkata, Aayakar Bhawan, Dakshin, 2 No., Gariahat Road, Kolkata ................................. Respondent Appearances by: Assessee represented by : Siddarth Agarwal, Advocate Department represented by : Soumitra Ghosh, Sr. DR Date of conclu…

Mr Vikas Jayram Bhukan, Pune vs. ITO Ward 12(3), Pune

In the result, the appeal filed by the assesse is allowed

ITA 2483/PUN/2024[2012-13]Status: DisposedITAT Pune30 May 2025AY 2012-13

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2483/Pun/2024 िनधा"रण वष" / Assessment Year : 2012-13 Mr. Vikas Jayram Bhukan, Vs. Ito, Ward-12(3), Pune. Survey No.34, House No.80, Azad Chowk, Opposite Ramma, Lohegaon, Near Gram Panchayat, Pune- 411047. Pan : Alqpb0811K Appellant Respondent Assessee By : Shri Bhuvanesh Kankani Revenue By : Shri Kumar Manish Singha Date Of Hearing : 08.04.2025 Date Of Pronouncement : 30.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 03.09.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2012-13. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & Circumstance Prevailing In The Case & As Per Provisions & Scheme Of The Act It Be Held That The Notice For Levy Of Penalty Was Defective Since No Specific Charge Of Violation, Was Made Out In The Notice & Thus The Consequent Penalty So Levied Be Kindly Deleted.

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Kumar Manish Singha
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2483/PUN/2024 िनधा"रण वष" / Assessment Year : 2012-13 Mr. Vikas Jayram Bhukan, Vs. ITO, Ward-12(3), Pune. Survey No.34, House No.80, Azad Chowk, Opposite Ramma, Lohegaon, Near Gram Panchayat, Pune- 411047. PAN : ALQPB0811K Appellant Respondent Assessee by : Shri Bhuvanesh Kankani Revenue by : Shri Kumar Manish Singha Date of hearing : 08.04.2025 Date of pronouncement : 30.05.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee i…

Income Tax Officer, Ward-11(1), Kolkata, Aayakar Bhawan, Chowringhee Square vs. Positive Devcon Pvt. Ltd., Sonarpur

In the result, the appeal filed by the revenue is allowed for statistical purposes

ITA 1123/KOL/2023[2011-12]Status: DisposedITAT Kolkata26 Feb 2025AY 2011-12

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 114Section 143(3)Section 250Section 263Section 271(1)(c)

…आयकर अपीलीय अधिकरण कोलकाता 'डी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA श्री दुव्वुरु आरएल रेड्डी, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI DUVVURU RL REDDY, VICE PRESIDENT (KZ) & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1123/KOL/2023 Assessment Year: 2011-12 Income Tax Officer, Ward-11(1), Positive Devcon Pvt. Ltd. Kolkata Vs. (Appellant) (Respondent) PAN: AAFCP7363K Appearances: Department represented by : Subhendu Datta, CIT-DR. Assessee represented by : None. Date of concluding the hearing : February 19th, 2025 Date of…

Poonam Mohta, Kolkata vs. ACIT, C.C-1(1), Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 1239/KOL/2023[2015-16]Status: DisposedITAT Kolkata20 Feb 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 250Section 271A

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री संजय शमाा, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1239/KOL/2023 Assessment Year: 2015-16 Poonam Mohta ACIT, C.C.-1(1), Kolkata Vs. (Appellant) (Respondent) PAN: AEZPM1243A Appearances: Assessee represented by : P.K. Sanghai, A.R. Department represented by : Archana Gupta, Addl. CIT, Sr. DR. Date of concluding the hearing : February 12th, 2025 Date of pronouncing the order : February 20th…

Dakshinamoorthy Kumaresan, Thiruvarur vs. Income Tax Officer, Thiruvarur

ITA 2452/CHNY/2024[2016-2017]Status: DisposedITAT Chennai17 Dec 2024AY 2016-2017
Section 139(1)Section 147Section 148Section 271Section 271(1)(c)Section 274

…2 ITA No.2452/Chny/2024 2. Brief facts of the case are that assessee had not filed his return of income for the AY 2016-17 despite receipt of salary amounting to Rs.16,65,727/- earned during the relevant year as per the available information. Accordingly, the case of the assessee was re-opened by issuance of notice u/s 148 of the Act. In response to notice u/s 148 of the Act, the assessee filed ITR on 26.07.2022 declaring Total income of Rs.12,89,580/. The assessment was completed by the AO u/s 147 of the Act on 25.05.2023 accepting the returned income declared. However, as the assessee had offered income for tax…

Bagaria Leasing Pvt. Ltd., Kolkata vs. ITO, Ward-1(1), Kolkata

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 442/KOL/2024[2008-09]Status: DisposedITAT Kolkata29 Nov 2024AY 2008-09

Bench: Sonjoy Sarma & Sri Rakesh Mishra

Section 143(3)Section 250Section 263Section 271(1)(c)

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री संजय शमाा, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SONJOY SARMA, JUDICIAL MEMBER & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 441 & 442/KOL/2024 Assessment Years: 2007-08 & 2008-09 Bagaria Leasing Pvt. Ltd. ITO, Ward-1(1), Kolkata Vs. (Appellant) (Respondent) PAN: AABCB0441L Appearances: Assessee represented by : Miraj D. Shah, AR. Department represented by : P.N. Barnwal, CIT, DR and Abhijit Adhikari, JCIT, Sr. DR. Date of concluding the hearing : November 28th, 202…

Bagaria Leasing Pvt. Ltd., Kolkata vs. ITO, Ward-1(1), Kolkata

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 441/KOL/2024[2007-08]Status: DisposedITAT Kolkata29 Nov 2024AY 2007-08

Bench: Sonjoy Sarma & Sri Rakesh Mishra

Section 143(3)Section 250Section 263Section 271(1)(c)

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री संजय शमाा, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SONJOY SARMA, JUDICIAL MEMBER & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 441 & 442/KOL/2024 Assessment Years: 2007-08 & 2008-09 Bagaria Leasing Pvt. Ltd. ITO, Ward-1(1), Kolkata Vs. (Appellant) (Respondent) PAN: AABCB0441L Appearances: Assessee represented by : Miraj D. Shah, AR. Department represented by : P.N. Barnwal, CIT, DR and Abhijit Adhikari, JCIT, Sr. DR. Date of concluding the hearing : November 28th, 202…

Amitabha Sanyal, Kolkata vs. ITO, Ward-58(4), Kolkata

In the result, the appeal of the assessee is partly allowed and the penalty levied is hereby deleted

ITA 359/KOL/2022[2011-2012]Status: DisposedITAT Kolkata05 Nov 2024AY 2011-2012

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishraassessment Years: 2011-12 Amitabha Sanyal, Income Tax Officer, 108B, Block-F, New Alipore, Ward – 58(4), Kolkata, Kolkata – 700053 Vs Aayakar Bhawan, (Pan: Aleps2352J) Bamboo Villa, 169, A.J.C. Bose Road, Kolkata - 700014 (Appellant) (Respondent)

For Appellant: Shri Amitabha Sanyal, AssesseeFor Respondent: Shri P.P. Barman, CIT, Sr. DR
Section 139(1)Section 148Section 250Section 254(2)Section 271Section 271(1)(c)Section 275

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Years: 2011-12 Amitabha Sanyal, Income Tax Officer, 108B, Block-F, New Alipore, Ward – 58(4), Kolkata, Kolkata – 700053 Vs Aayakar Bhawan, (PAN: ALEPS2352J) Bamboo Villa, 169, A.J.C. Bose Road, Kolkata - 700014 (Appellant) (Respondent) Present for: Appellant by : Shri Amitabha Sanyal, Assessee Respondent by : Shri P.P. Barman, CIT, Sr. DR Date of Hearing : 13.08.2024 Date of Pronouncement : 06.11.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This app…

Mitul Pravinchandra Malani, Kolkata vs. ACIT, Cir. 33, Kolkata

In the result, the appeal of the assessee is partly allowed while the penalty of ₹9,560/- imposed is hereby cancelled

ITA 931/KOL/2024[2014-15]Status: DisposedITAT Kolkata17 Oct 2024AY 2014-15

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2014-15

For Appellant: Anil Kochar, AdvocateFor Respondent: Subhendu Datta, CIT DR
Section 143(3)Section 250Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2014-15 Mitul Pravinchandra Malani, Assistant Commissioner of Unit 1A, 1st Floor, 12, Income Tax, Circle 33, Ho Chi Minh Sarani, Vs Kolkata, Kolkata - 700071 10B, Middleton Row, (PAN: AJHPM7946B) Kolkata - 700071 (Appellant) (Respondent) Present for: Assessee by : Anil Kochar, Advocate Respondent by : Subhendu Datta, CIT DR Monali Shaha Mukherjee, JCIT Date of Hearing : 25.07.2024 Date of Pronouncement : 17.10.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT M…

Fabrikant Trading (India) Private Limited, Mumbai vs. DCIT Circle 5(1)(1), Mumbai

In the result, the appeal by the assessee is allowed

ITA 474/MUM/2024[2007-08]Status: DisposedITAT Mumbai26 Aug 2024AY 2007-08

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Rashmikant Modi/Ms. KetkiFor Respondent: Ms Usha Gaikwad, Sr. AR
Section 143(3)Section 250Section 271(1)(c)Section 274Section 69C

…o is a non- filler was put to notice which he has understood and has replied to such notice issued by the AO. The learned DR has further placed reliance upon the decision of the Hon’ble Calcutta High Court in PCIT v/s Thakur Prasad Sao & Sons (P) Ltd.; [2024] 163 Taxmann.com 449 (Cal.) to support the contention that when the AO has recorded in the assessment order particulars of concealed income/undisclosed income of the assessee and on that basis initiated penalty proceedings under section 271(1)(c) of the Act then consequential notice under section 274 issued by the AO to the assessee is to afford him the oppor…

Amit Khemka, Kolkata vs. ITO, Ward - 43(1), Kolkata

In the result, the appeal is partly allowed

ITA 636/KOL/2024[2012-13]Status: DisposedITAT Kolkata20 Aug 2024AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

For Appellant: Shri Vikash Kumar Agarwal, FCAFor Respondent: Shri Manoj Kumar Pati, Addl. CIT, Sr. DR
Section 147Section 250Section 271BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.635 & 636/KOL/2024 Assessment Years: 2012-13 Amit Khemka ITO, Ward-43(1), Kolkata 114/1B, Cotton Street, Kolkata- Vs 700007. (PAN: AFYPK4310E) (assessee ) (Respondent) Present for: assessee by : Shri Vikash Kumar Agarwal, FCA Respondent by : Shri Manoj Kumar Pati, Addl. CIT, Sr. DR Date of Hearing :20.06.2024 Date of Pronouncement :20.08.2024 O R D E R PER BENCH: Both these appeals filed by the assessee are against the separate orders of the Ld. Commissioner of Incom…

Amit Khemka, Kolkata vs. ITO, Ward - 43(1), Kolkata

In the result, the appeal is partly allowed

ITA 635/KOL/2024[2012-13]Status: DisposedITAT Kolkata20 Aug 2024AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

For Appellant: Shri Vikash Kumar Agarwal, FCAFor Respondent: Shri Manoj Kumar Pati, Addl. CIT, Sr. DR
Section 147Section 250Section 271BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.635 & 636/KOL/2024 Assessment Years: 2012-13 Amit Khemka ITO, Ward-43(1), Kolkata 114/1B, Cotton Street, Kolkata- Vs 700007. (PAN: AFYPK4310E) (assessee ) (Respondent) Present for: assessee by : Shri Vikash Kumar Agarwal, FCA Respondent by : Shri Manoj Kumar Pati, Addl. CIT, Sr. DR Date of Hearing :20.06.2024 Date of Pronouncement :20.08.2024 O R D E R PER BENCH: Both these appeals filed by the assessee are against the separate orders of the Ld. Commissioner of Incom…

Anjappan Rangasmy, Chennai vs. DCIT, Central Circle-1(3), Chennai

Appeals stand allowed in terms of our above order

ITA 321/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Aug 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकर अपील सं./ Ita No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ Ita No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ Ita No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ Ita No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ Ita No.305/Chny/2024 (िनधा(रणवष( / Assessment Year: 2017-18) & 6. आयकर अपील सं./ Ita No.306 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2018-19) & 7. आयकर अपील सं./ Ita No.307 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2019-20) & 8. आयकर अपील सं./ Ita No.316/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 9. आयकर अपील सं./ Ita No.317/Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15)

For Appellant: Shri R.Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baran Som (CIT) - Ld. Sr.DR
Section 132Section 153ASection 24Section 54Section 80CSection 90A

…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. आयकर अपील सं./ ITA No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ ITA No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ ITA No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ ITA No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ ITA No.305/Chn…

Anjappan Rangasamy, Chennai vs. DCIT, Central Circle-1(3), Chennai

Appeals stand allowed in terms of our above order

ITA 320/CHNY/2024[2017-18]Status: DisposedITAT Chennai06 Aug 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकर अपील सं./ Ita No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ Ita No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ Ita No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ Ita No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ Ita No.305/Chny/2024 (िनधा(रणवष( / Assessment Year: 2017-18) & 6. आयकर अपील सं./ Ita No.306 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2018-19) & 7. आयकर अपील सं./ Ita No.307 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2019-20) & 8. आयकर अपील सं./ Ita No.316/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 9. आयकर अपील सं./ Ita No.317/Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15)

For Appellant: Shri R.Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baran Som (CIT) - Ld. Sr.DR
Section 132Section 153ASection 24Section 54Section 80CSection 90A

…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. आयकर अपील सं./ ITA No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ ITA No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ ITA No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ ITA No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ ITA No.305/Chn…

Anjappan Rangasamy, Chennai vs. DCIT, Centrl Circle-1(3), Chennai

Appeals stand allowed in terms of our above order

ITA 319/CHNY/2024[2016-17]Status: DisposedITAT Chennai06 Aug 2024AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकर अपील सं./ Ita No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ Ita No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ Ita No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ Ita No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ Ita No.305/Chny/2024 (िनधा(रणवष( / Assessment Year: 2017-18) & 6. आयकर अपील सं./ Ita No.306 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2018-19) & 7. आयकर अपील सं./ Ita No.307 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2019-20) & 8. आयकर अपील सं./ Ita No.316/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 9. आयकर अपील सं./ Ita No.317/Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15)

For Appellant: Shri R.Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baran Som (CIT) - Ld. Sr.DR
Section 132Section 153ASection 24Section 54Section 80CSection 90A

…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. आयकर अपील सं./ ITA No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ ITA No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ ITA No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ ITA No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ ITA No.305/Chn…

Anjappan Rangasamy, Chennai vs. DCIT, Central Circle-1(3), Chennai

Appeals stand allowed in terms of our above order

ITA 318/CHNY/2024[2015-16]Status: DisposedITAT Chennai06 Aug 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकर अपील सं./ Ita No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ Ita No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ Ita No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ Ita No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ Ita No.305/Chny/2024 (िनधा(रणवष( / Assessment Year: 2017-18) & 6. आयकर अपील सं./ Ita No.306 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2018-19) & 7. आयकर अपील सं./ Ita No.307 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2019-20) & 8. आयकर अपील सं./ Ita No.316/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 9. आयकर अपील सं./ Ita No.317/Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15)

For Appellant: Shri R.Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baran Som (CIT) - Ld. Sr.DR
Section 132Section 153ASection 24Section 54Section 80CSection 90A

…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. आयकर अपील सं./ ITA No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ ITA No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ ITA No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ ITA No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ ITA No.305/Chn…

Anjappan Rangasamy, Chennai vs. Dcitcentral Circle-1(3), Chennai

Appeals stand allowed in terms of our above order

ITA 317/CHNY/2024[2014-15]Status: DisposedITAT Chennai06 Aug 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकर अपील सं./ Ita No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ Ita No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ Ita No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ Ita No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ Ita No.305/Chny/2024 (िनधा(रणवष( / Assessment Year: 2017-18) & 6. आयकर अपील सं./ Ita No.306 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2018-19) & 7. आयकर अपील सं./ Ita No.307 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2019-20) & 8. आयकर अपील सं./ Ita No.316/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 9. आयकर अपील सं./ Ita No.317/Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15)

For Appellant: Shri R.Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baran Som (CIT) - Ld. Sr.DR
Section 132Section 153ASection 24Section 54Section 80CSection 90A

…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. आयकर अपील सं./ ITA No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ ITA No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ ITA No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ ITA No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ ITA No.305/Chn…

Anjappan Rangasamy, Chennai vs. DCIT, Central Circle-1(3), Chennai

Appeals stand allowed in terms of our above order

ITA 316/CHNY/2024[2013-14]Status: DisposedITAT Chennai06 Aug 2024AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकर अपील सं./ Ita No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ Ita No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ Ita No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ Ita No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ Ita No.305/Chny/2024 (िनधा(रणवष( / Assessment Year: 2017-18) & 6. आयकर अपील सं./ Ita No.306 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2018-19) & 7. आयकर अपील सं./ Ita No.307 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2019-20) & 8. आयकर अपील सं./ Ita No.316/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 9. आयकर अपील सं./ Ita No.317/Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15)

For Appellant: Shri R.Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baran Som (CIT) - Ld. Sr.DR
Section 132Section 153ASection 24Section 54Section 80CSection 90A

…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. आयकर अपील सं./ ITA No.301/Chny/2024 (िनधा(रणवष( / Assessment Year: 2013-14) & 2. आयकर अपील सं./ ITA No.302 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2014-15) & 3. आयकर अपील सं./ ITA No.303/Chny/2024 (िनधा(रणवष( / Assessment Year: 2015-16) & 4. आयकर अपील सं./ ITA No.304 /Chny/2024 (िनधा(रणवष( / Assessment Year: 2016-17) & 5. आयकर अपील सं./ ITA No.305/Chn…

Principal Commissioner of Income-tax v. Thakur Prasad Sao & Sons (P.) Ltd. (163 Taxmann.com 449) — Cited in 29 Judgments | BharatTax