State of Tamil Nadu v. Arulmurugan and Company

51 STC 381High Court1982#2348 most cited

What is State of Tamil Nadu v. Arulmurugan and Company authority for?

A tax appeal is a rehearing of the entire assessment, granting appellate authorities the same functions as assessing authorities. The appellate authority can initiate further investigations and enhance the assessment, even if the assessee's appeal sought a reduction.

49

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

State of Tamil Nadu v. Arulmurugan and Company · Arulmurugan · 51 STC 381 · appellate authority powers · scope of tax appeal · rehearing of assessment · enhancement by appellate authority · sections 147 · 142(1) · 148 · 144

Sections most often in play

Section 147Section 142(1)Section 148Section 153ASection 68Section 144Section 263Section 69

Issues it is cited on

section 31(3)section 36(l)(vii)peak credit theorysection 36(2)(v)section 124(3)(a)section 41(4)section 43b(f)section 124(3)section 124section 36(l)section 113section 36(1)(viii)

Judgments citing State of Tamil Nadu v. Arulmurugan and Company

Shri Vishal Mehta, Rajkot vs. The ITO Ward-2 (1) (2), Rajkot

Appeals of the assessee are allowed for statistical purposes, in above terms

ITA 74/RJT/2024[2012-13]Status: DisposedITAT Rajkot07 Jan 2025AY 2012-13

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपीलसं/.Ita No.74 To 77/Rjt/2024 "नधा"रण वष"/ Assessment Years: (2012-13 To 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1St Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 Pan/Gir No.Ahtpm 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar & Shri Brijesh Parekh, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr & Shri Abhimanyhu Singh, Sr-Dr

For Appellant: Shri Chetan Agarwal, AR &For Respondent: Shri Sanjay Punglia, CIT-DR &
Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 271BSection 69A

…of CIT vs Indian Express (Madurai) Private Limited (1983) 140 ITR 705 (Madras) which is bound form in Ramco Cement Limited Vs DCIT (2015) 55 Taxmann.com 79 (Madras) and which also mentions the decision of State of Tamil Nadu vs Arulmurugan and Company (1982) 51 STC 381 (Madras) (copy enclosed). It is, hence, requested that irrespective of decision of Ld. assessing officer and Ld. CIT(A), Ld. ITAT may independently examine the facts of the case and apply legal provisions, including the settled law that unexplained credit shall be taxed under deeming provisions. Reliance in this regard is further placed on the ord…

DCIT CC 1(1), Mumbai vs. Edelweiss Tokio Life Insurance Company Ltd, Kurla, Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 3802/MUM/2024[2018-19]Status: DisposedITAT Mumbai23 Dec 2024AY 2018-19

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Ajay Singh and Shri A. Pawar ARsFor Respondent: Shri Hemanshu Joshi (Sr. DR)
Section 143(3)

…tributes of the jurisdiction of a tax appellate authority. These attributes underline the truth that the appellate authority is no different, functionally and substantially, from the assessing authority itself. (Madras High Court in Arulmurugan and Co. [1982] 51 STC 381). 8.3 Once an appeal is pending before the CITA, the Commissioner is given the full right to get the order of the AO revised in any manner he thinks necessary in the interest of public revenue. Powers of the Commissioner (Appeals) are narrated as below:- Section 251(1): Appeals to the Commissioner (Appeals) 251. (1) In disposing of an appeal, th…

JCIT (OSD) Circle-2, Trichy vs. The Karur Vysya Bank Ltd., Karur

In the result, appeal filed by the Revenue for assessment year

ITA 635/CHNY/2020[2017-18]Status: DisposedITAT Chennai20 Sept 2024AY 2017-18

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 620/Chny/2020 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner Of Income M/S. Karur Vysya Bank, V. Tax, Finance &Control Dept., Circle -2(1), Erode Road, Trichy. Karur – 639 002. [Pan: Aaact-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.: 635/Chny/2020 िनधा"रण वष" / Assessment Year: 2017-18 M/S. Karur Vysya Bank, The Joint Commissioner Of V. Finance &Control Dept., Income Tax, Erode Road, Circle -2, Karur – 639 002. No.44, Williams Road, [Pan: Aaact-3373-J] Contanment, Trichy – 620 001. (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. Ananthan, Ca & Smt. R. Lalitha, Ca Department By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 05.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 20.09.2024 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. Ananthan, CA & Smt. R. Lalitha, CAFor Respondent: Shri. Nilay Baran Som, CIT
Section 145Section 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 36(2)(v)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एबी टी वक", "याियक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 620/Chny/2020 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner of Income M/s. Karur Vysya Bank, v. Tax, Finance &Control Dept., Circle -2(1), Erode Road, Trichy. Karur – 639 002. [PAN: AAACT-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.: 635/Chny/2020 िनधा"रण वष" / Assessment Year: 2017-18 M/s.…

M/S. Karur Vysya Bank, Karur vs. DCIT, Circle - 2 (1), Trichy

ITA 620/CHNY/2020[2017-18]Status: DisposedITAT Chennai20 Sept 2024AY 2017-18

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. R. Raghunatha, Hon'Bleआयकर अपील सं./Ita No.: 620/Chny/2020 निर्धारण वर्ष / Assessment Year: 2017-18 M/S. Karur Vysya Bank, Deputy Commissioner Of Income Finance &Control Dept., V. Tax, Erode Road, Circle -2(1), Karur - 639 002. Trichy. [Pan: Aaact-3373-J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.: 635/Chny/2020 निर्धारण वर्ष / Assessment Year: 2017-18 The Joint Commissioner Of Income Tax, Circle -2, No.44, Williams Road, Contanment, Trichy - 620 001. V. M/S. Karur Vysya Bank, Finance &Control Dept., Erode Road, Karur - 639 002. [Pan: Aaact-3373-J] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) Assessee By : Shri. Ananthan, Ca & Smt. R. Lalitha, Ca Department By : Shri. Nilay Baran Som, Cit सुनवाई की तारीख/Date Of Hearing : 05.08.2024 घोषणा की तारीख/Date Of Pronouncement : 20.09.2024 आदेश / Order Per S. R. Raghunatha: These Two Cross Appeals Filed By The Assessee & Revenue Are Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-1, Trichy, Dated 16.03.2020 & Pertains To

For Appellant: Shri. Ananthan, CA & Smt. R. Lalitha, CAFor Respondent: Shri. Nilay Baran Som, CIT
Section 145Section 36(1)(vii)Section 36(1)(viia)Section 36(2)(v)

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, CHENNAI श्री एबी टी वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON'BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 620/Chny/2020 निर्धारण वर्ष / Assessment Year: 2017-18 M/s. Karur Vysya Bank, Deputy Commissioner of Income Finance &Control Dept., v. Tax, Erode Road, Circle -2(1), Karur - 639 002. Trichy. [PAN: AAACT-3373-J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA No.: 635/Chny/2020 निर्धारण वर्ष / Assessme…

Parry Infrastructure Co P Ltd., Chennai vs. DCIT Corporate Circle 5(1), Chennai

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

ITA 1653/CHNY/2019[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Philip George, AdvocateFor Respondent: Shri Nilay Baran Som, CIT-DR
Section 143(2)Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1653/CHNY/2019 िनधा"रण वष"/Assessment Year:2013-14 Parry Infrastructure Co. Pvt. The Deputy Commissioner Ltd., Vs. of Income Tax, #234, Dare House, N.S.C. Bose Corporate Circle-5(1), Road, Parrys Corner, Chennai. Chennai – 600 001. PAN: AADCP 7827J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Philip George, Advocat…

Karur Vysya Bank Ltd., Karur vs. DCIT Circle 2(1), Trichy

ITA 678/CHNY/2019[2015-16]Status: DisposedITAT Chennai09 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Karur Vysya Bank Ltd, Deputy Commissioner Of Central Office, V. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [Pan: Aaact-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 Deputy Commissioner Of M/S. Karur Vysya Bank Ltd, Income Tax, V. Central Office, Circle -2(1), Erode Road, Trichy. Karur – 639 002. [Pan: Aaact-3373-J (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. Anandhan, Ca & Smt. Lalitha, Ca Revenue By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 13.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.04.2024 आदेश /O R D E R

For Appellant: Shri. Anandhan, CA and Smt. Lalitha, CAFor Respondent: Shri. Nilay Baran Som, CIT
Section 36(1)(viii)Section 41(1)Section 43B

…आयकर अपीलीय अिधकरण,‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा"राव,"याियक सद"य एवं "ी मंजुनाथा.जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/s. Karur Vysya Bank Ltd, Deputy Commissioner of Central Office, v. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [PAN: AAACT-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-…

Karur Vysya Bank Ltd., Karur vs. DCIT Circle 2(1), Trichy

ITA 677/CHNY/2019[2014-15]Status: DisposedITAT Chennai09 Apr 2024AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Karur Vysya Bank Ltd, Deputy Commissioner Of Central Office, V. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [Pan: Aaact-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 Deputy Commissioner Of M/S. Karur Vysya Bank Ltd, Income Tax, V. Central Office, Circle -2(1), Erode Road, Trichy. Karur – 639 002. [Pan: Aaact-3373-J (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. Anandhan, Ca & Smt. Lalitha, Ca Revenue By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 13.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.04.2024 आदेश /O R D E R

For Appellant: Shri. Anandhan, CA and Smt. Lalitha, CAFor Respondent: Shri. Nilay Baran Som, CIT
Section 36(1)(viii)Section 41(1)Section 43B

…आयकर अपीलीय अिधकरण,‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा"राव,"याियक सद"य एवं "ी मंजुनाथा.जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/s. Karur Vysya Bank Ltd, Deputy Commissioner of Central Office, v. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [PAN: AAACT-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-…

DCIT Circle 2(1), Trichy vs. The Karur Vysya Bank Ltd., Karur

ITA 1343/CHNY/2019[2014-15]Status: DisposedITAT Chennai09 Apr 2024AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Karur Vysya Bank Ltd, Deputy Commissioner Of Central Office, V. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [Pan: Aaact-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 Deputy Commissioner Of M/S. Karur Vysya Bank Ltd, Income Tax, V. Central Office, Circle -2(1), Erode Road, Trichy. Karur – 639 002. [Pan: Aaact-3373-J (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. Anandhan, Ca & Smt. Lalitha, Ca Revenue By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 13.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.04.2024 आदेश /O R D E R

For Appellant: Shri. Anandhan, CA and Smt. Lalitha, CAFor Respondent: Shri. Nilay Baran Som, CIT
Section 36(1)(viii)Section 41(1)Section 43B

…आयकर अपीलीय अिधकरण,‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा"राव,"याियक सद"य एवं "ी मंजुनाथा.जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/s. Karur Vysya Bank Ltd, Deputy Commissioner of Central Office, v. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [PAN: AAACT-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-…

DCIT Circle 2(1), Trichy vs. The Karur Vysya Bank Ltd., Karur

ITA 1321/CHNY/2019[2015-16]Status: DisposedITAT Chennai09 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Karur Vysya Bank Ltd, Deputy Commissioner Of Central Office, V. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [Pan: Aaact-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 Deputy Commissioner Of M/S. Karur Vysya Bank Ltd, Income Tax, V. Central Office, Circle -2(1), Erode Road, Trichy. Karur – 639 002. [Pan: Aaact-3373-J (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. Anandhan, Ca & Smt. Lalitha, Ca Revenue By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 13.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.04.2024 आदेश /O R D E R

For Appellant: Shri. Anandhan, CA and Smt. Lalitha, CAFor Respondent: Shri. Nilay Baran Som, CIT
Section 36(1)(viii)Section 41(1)Section 43B

…आयकर अपीलीय अिधकरण,‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा"राव,"याियक सद"य एवं "ी मंजुनाथा.जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/s. Karur Vysya Bank Ltd, Deputy Commissioner of Central Office, v. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [PAN: AAACT-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-…

DCIT(Ltu) - 1, Mumbai vs. Acc Ltd., Mumbai

In the result, appeal filed by assessee is partly allowed and appeal filed by the revenue is dismissed

ITA 3178/MUM/2019[2011-12]Status: DisposedITAT Mumbai28 Feb 2023AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 14Section 143(3)Section 14A

…liabilities" of the assessee in the light of its findings merely because, the findings are inconsistent with the case pleaded by the assessee. The decision of the Hon'ble Full Bench of this Court in the case of State of Tamil Nadu v. Arulmurugan& Co. [(1982) 51 STC 381] was referred to wherein, it was held that the Appellate Authorities perform precisely the same functions, as the assessing authority. The above decision and the findings rendered are a clear answer to the arguments raised before us by the Revenue contending that substantial 57 ITA.No. 3139 & 3178/MUM/2019 (A.Y. 2011-12) M/s. ACC Limited question…

Acc Ltd., Mumbai vs. Addl CIT(Ltu), Mumbai

In the result, appeal filed by assessee is partly allowed and appeal filed by the revenue is dismissed

ITA 3139/MUM/2019[2011-12]Status: DisposedITAT Mumbai28 Feb 2023AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 14Section 143(3)Section 14A

…liabilities" of the assessee in the light of its findings merely because, the findings are inconsistent with the case pleaded by the assessee. The decision of the Hon'ble Full Bench of this Court in the case of State of Tamil Nadu v. Arulmurugan& Co. [(1982) 51 STC 381] was referred to wherein, it was held that the Appellate Authorities perform precisely the same functions, as the assessing authority. The above decision and the findings rendered are a clear answer to the arguments raised before us by the Revenue contending that substantial 57 ITA.No. 3139 & 3178/MUM/2019 (A.Y. 2011-12) M/s. ACC Limited question…

Indian Sulphacid Industries Limited, New Delhi vs. DCIT, Circle, Kurukshetra

ITA 296/CHANDI/2020[2016-17]Status: HeardITAT Chandigarh15 Dec 2022AY 2016-17

Bench: Smt. Diva Singh & Shri Vikram Singh Yadav

For Appellant: Sh.Pariskhit Aggarwal, CA and Sh. Sunny Jain, CAFor Respondent: Sh. Vivek Nangia, CIT DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ,च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “A”, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.296/CHD/2020 "नधा"रण वष" / Assessment Year :2016-17 Indian Sulphacid Industries बनाम The DCIT, Limited, Circle 110, Daryaganj, Ground Floor, Kurukshetra Near Gurudwara, New Delhi 110002 "थायीलेखासं./PAN NO: AAACI3718E अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे/Assessee by : Sh.Pariskhit Aggarwal, CA and Sh. Sunny Jain, CA राज"वक"ओरसे/ Revenue by : Sh. Vivek Nangia, CIT DR सुनवाईक"तार"ख/Date o…

DCIT, Corp Cir 3(1), Chennai vs. Tamilnadu Newsprint and Papers Ltd., Chennai

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

ITA 630/CHNY/2019[2013-14]Status: DisposedITAT Chennai22 Jul 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.:1048/Chny/2017 & 3499/Chny/2018 िनधा"रण वष" /Assessment Years: 2012-13 & 2014-15 The Acit, The Tamilnadu Newsprint & Corporate Circle -3(1), Papers Ltd., Vs. Chennai – 34. No.67, Tnpl Building, Mount Road, Chennai – 600 032. Pan: Aaact 2935J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1077/Chny/2017 & 630/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13 & 2013-14 The Acit, The Tamilnadu Newsprint & Corporate Circle -3(1), Vs. Papers Ltd., Chennai – 34. No.67, Tnpl Building, Mount Road, Chennai – 600 032. Pan: Aaact 2935J (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Vikram Vijayaraghavan, Advocate राज" की ओर से /Revenue By : Shri M. Rajan, Cit & Shri P. Sajit Kumar, Jcit सुनवाई क" तार"ख/Date Of Hearing : 19.07.2022 घोषणा क" तार"ख/Date Of Pronouncement : 22.07.2022

For Appellant: Shri Vikram VijayaraghavanFor Respondent: Shri M. Rajan, CIT &
Section 10(34)Section 143(3)Section 14A

…iabilities of the assessee in the light of its findings merely because, the findings are inconsistent with the case pleaded by the assessee. The decision of the Hon’ble Full Bench of this Court in the case of State of Tamil Nadu vs. Arulmurugan & Co., [(1982) 51 STC 381] was referred to wherein, it was held that the Appellate Authorities perform precisely the same functions, as the assessing authority. The above decision and the findings rendered are a clear answer to the arguments raised before us by the Revenue contending that substantial question of law no.4, as framed has to be decided against the assessee. W…

Tamilnadu Newsprint and Papers Ltd, Chennai vs. ACIT, Corp Cir -3(1), Chennai

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

ITA 3499/CHNY/2018[2014-15]Status: DisposedITAT Chennai22 Jul 2022AY 2014-15

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.:1048/Chny/2017 & 3499/Chny/2018 िनधा"रण वष" /Assessment Years: 2012-13 & 2014-15 The Acit, The Tamilnadu Newsprint & Corporate Circle -3(1), Papers Ltd., Vs. Chennai – 34. No.67, Tnpl Building, Mount Road, Chennai – 600 032. Pan: Aaact 2935J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1077/Chny/2017 & 630/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13 & 2013-14 The Acit, The Tamilnadu Newsprint & Corporate Circle -3(1), Vs. Papers Ltd., Chennai – 34. No.67, Tnpl Building, Mount Road, Chennai – 600 032. Pan: Aaact 2935J (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Vikram Vijayaraghavan, Advocate राज" की ओर से /Revenue By : Shri M. Rajan, Cit & Shri P. Sajit Kumar, Jcit सुनवाई क" तार"ख/Date Of Hearing : 19.07.2022 घोषणा क" तार"ख/Date Of Pronouncement : 22.07.2022

For Appellant: Shri Vikram VijayaraghavanFor Respondent: Shri M. Rajan, CIT &
Section 10(34)Section 143(3)Section 14A

…iabilities of the assessee in the light of its findings merely because, the findings are inconsistent with the case pleaded by the assessee. The decision of the Hon’ble Full Bench of this Court in the case of State of Tamil Nadu vs. Arulmurugan & Co., [(1982) 51 STC 381] was referred to wherein, it was held that the Appellate Authorities perform precisely the same functions, as the assessing authority. The above decision and the findings rendered are a clear answer to the arguments raised before us by the Revenue contending that substantial question of law no.4, as framed has to be decided against the assessee. W…

ACIT, Chennai vs. Tamil Nadu Newsprint & Papers Ltd., Chennai

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

ITA 1077/CHNY/2017[2012-13]Status: DisposedITAT Chennai22 Jul 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.:1048/Chny/2017 & 3499/Chny/2018 िनधा"रण वष" /Assessment Years: 2012-13 & 2014-15 The Acit, The Tamilnadu Newsprint & Corporate Circle -3(1), Papers Ltd., Vs. Chennai – 34. No.67, Tnpl Building, Mount Road, Chennai – 600 032. Pan: Aaact 2935J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1077/Chny/2017 & 630/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13 & 2013-14 The Acit, The Tamilnadu Newsprint & Corporate Circle -3(1), Vs. Papers Ltd., Chennai – 34. No.67, Tnpl Building, Mount Road, Chennai – 600 032. Pan: Aaact 2935J (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Vikram Vijayaraghavan, Advocate राज" की ओर से /Revenue By : Shri M. Rajan, Cit & Shri P. Sajit Kumar, Jcit सुनवाई क" तार"ख/Date Of Hearing : 19.07.2022 घोषणा क" तार"ख/Date Of Pronouncement : 22.07.2022

For Appellant: Shri Vikram VijayaraghavanFor Respondent: Shri M. Rajan, CIT &
Section 10(34)Section 143(3)Section 14A

…iabilities of the assessee in the light of its findings merely because, the findings are inconsistent with the case pleaded by the assessee. The decision of the Hon’ble Full Bench of this Court in the case of State of Tamil Nadu vs. Arulmurugan & Co., [(1982) 51 STC 381] was referred to wherein, it was held that the Appellate Authorities perform precisely the same functions, as the assessing authority. The above decision and the findings rendered are a clear answer to the arguments raised before us by the Revenue contending that substantial question of law no.4, as framed has to be decided against the assessee. W…

Tamilnadu Newsprint and Papers Ltd., Chennai vs. ACIT, Chennai

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

ITA 1048/CHNY/2017[2012-13]Status: DisposedITAT Chennai22 Jul 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.:1048/Chny/2017 & 3499/Chny/2018 िनधा"रण वष" /Assessment Years: 2012-13 & 2014-15 The Acit, The Tamilnadu Newsprint & Corporate Circle -3(1), Papers Ltd., Vs. Chennai – 34. No.67, Tnpl Building, Mount Road, Chennai – 600 032. Pan: Aaact 2935J (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1077/Chny/2017 & 630/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13 & 2013-14 The Acit, The Tamilnadu Newsprint & Corporate Circle -3(1), Vs. Papers Ltd., Chennai – 34. No.67, Tnpl Building, Mount Road, Chennai – 600 032. Pan: Aaact 2935J (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Vikram Vijayaraghavan, Advocate राज" की ओर से /Revenue By : Shri M. Rajan, Cit & Shri P. Sajit Kumar, Jcit सुनवाई क" तार"ख/Date Of Hearing : 19.07.2022 घोषणा क" तार"ख/Date Of Pronouncement : 22.07.2022

For Appellant: Shri Vikram VijayaraghavanFor Respondent: Shri M. Rajan, CIT &
Section 10(34)Section 143(3)Section 14A

…iabilities of the assessee in the light of its findings merely because, the findings are inconsistent with the case pleaded by the assessee. The decision of the Hon’ble Full Bench of this Court in the case of State of Tamil Nadu vs. Arulmurugan & Co., [(1982) 51 STC 381] was referred to wherein, it was held that the Appellate Authorities perform precisely the same functions, as the assessing authority. The above decision and the findings rendered are a clear answer to the arguments raised before us by the Revenue contending that substantial question of law no.4, as framed has to be decided against the assessee. W…

Melongos India Pvt Ltd, Chennai vs. ITO, Corp Ward -4(1), Chennai

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

ITA 863/CHNY/2019[2012-13]Status: DisposedITAT Chennai06 May 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri S. Sridhar, Advocate &For Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)Section 2(22)(e)Section 40Section 40A(3)Section 40a

…hand, the ld. Senior DR relied on the case laws relied on by the CIT(A) as under:- 1) Nirbheram Daluram (SC) 224 ITR 610 2) Jute Corporation of India (SC) 187 ITR 688 3) Kanpur Coal Syndicate (SC) 52 ITR 229 4) State of TN vs. Arulmurugan and Co. (Madras HC) 51 STC 381 5) Megatrends Inc. (Madras HC) TS-93-HC-2016 8. We have heard rival contentions and gone through the facts and circumstances of the case. We have gone through the assessment order and noted that the above noted three disallowances i.e., disallowance u/s.40(a)(ia), disallowance u/s.40A(3) and disallowance u/s.40a(ii) of the Act are made by the AO…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1619/CHNY/2018[2010-11]Status: DisposedITAT Chennai29 Oct 2018AY 2010-11

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…assessment , may be followed in this present appeal also. 5. In the aforesaid decision the Honble Madras high Court in turn has relied on the Full bench decision of the Hon’ble Madras High rendered in the case of Sate of Tamilnadu V. Arulmurugan & Co {(1982) 51 STC 381}. 5.1. In this decision based on pan materia provision in the Tmailnadu General Sales tax Act 1959 dealing with the powers of the appellate authority to issue notice for enhancement, the Hon’ble Full Bench of the Madras High court has held that “.. the power of the appellate authority concerning an assessment under appeal is no different, and not…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1618/CHNY/2018[2009-10]Status: DisposedITAT Chennai29 Oct 2018AY 2009-10

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…assessment , may be followed in this present appeal also. 5. In the aforesaid decision the Honble Madras high Court in turn has relied on the Full bench decision of the Hon’ble Madras High rendered in the case of Sate of Tamilnadu V. Arulmurugan & Co {(1982) 51 STC 381}. 5.1. In this decision based on pan materia provision in the Tmailnadu General Sales tax Act 1959 dealing with the powers of the appellate authority to issue notice for enhancement, the Hon’ble Full Bench of the Madras High court has held that “.. the power of the appellate authority concerning an assessment under appeal is no different, and not…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1617/CHNY/2018[2008-09]Status: DisposedITAT Chennai29 Oct 2018AY 2008-09

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…assessment , may be followed in this present appeal also. 5. In the aforesaid decision the Honble Madras high Court in turn has relied on the Full bench decision of the Hon’ble Madras High rendered in the case of Sate of Tamilnadu V. Arulmurugan & Co {(1982) 51 STC 381}. 5.1. In this decision based on pan materia provision in the Tmailnadu General Sales tax Act 1959 dealing with the powers of the appellate authority to issue notice for enhancement, the Hon’ble Full Bench of the Madras High court has held that “.. the power of the appellate authority concerning an assessment under appeal is no different, and not…