Tanmac India v. DCIT

78 Taxmann.com 155High Court2017#3335 most cited

What is Tanmac India v. DCIT authority for?

Reassessment proceedings are not justified if initiated based on material already on record, as this constitutes a mere change of opinion and not the discovery of fresh tangible material.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

Tanmac India v. DCIT · 78 Taxmann.com 155 · reassessment · section 147 · section 148 · fresh tangible material · change of opinion · Kelvinator India · income escaping assessment

Sections most often in play

Section 147Section 148Section 143(3)Section 143(1)Section 143(2)Section 151Section 11Section 12AA

Issues it is cited on

fresh tangible materialkelvinatorbeyond four yearsmere change of opinionchange of opiniontangible materiallive linkescapement of incomereason to believereopening of assessmentsection 143(1)(a)income escaping assessment

Judgments citing Tanmac India v. DCIT

BALAKUMAR RADHAKRISHNA,CHENNAI vs. DCIT, CORPORATE CIRCLE-5(1), CHENNAI

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

ITA 2309/CHNY/2025[2014-15]Status: DisposedITAT Chennai03 Dec 2025AY 2014-15

Bench: Shri George George Kआयकर अपील सं./Ita No.: 2309/Chny/2025 िनधा"रण वष"/Assessment Year: 2014-15

For Appellant: Shri Arjun Raj, CAFor Respondent: Shri P. Krishna Kumar, JCIT
Section 143(3)Section 148Section 250

…आयकर अपीलीय अिधकरण, ‘ए’ (एस एम सी), "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ (SMC) BENCH, CHENNAI "ी जॉज" जॉज", उपा"य" के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT आयकर अपील सं./ITA No.: 2309/CHNY/2025 िनधा"रण वष"/Assessment Year: 2014-15 Shri Balakumar Radhakrishna, The Deputy Commissioner 3, ABM Avenue, Vs. of Income Tax, Crescent Street, Corporate Circle 5(1), RA Puram, Chennai Chennai – 600 028 PAN: BMTPR 9022D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Arjun Raj, CA ""यथ" क" ओर से/Respondent by : Shri P. Krishna Kumar, JCIT सुनवाई क" तारीख/Date of Hea…

HITESH KUMAR PRITHVIRAJ KAWAD,CHENNAI vs. DCIT,NON-CORPORTEN CIRCLE-4(1), CHENNAI

In the result, the appeal of the assessee is allowed

ITA 352/CHNY/2024[2015-16]Status: DisposedITAT Chennai04 Nov 2025AY 2015-16

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. R. Raghupathy, Addl. C.I.T
Section 143(3)Section 147Section 148Section 263Section 271(1)Section 54F

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एबी ट" वक", "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:352/Chny/2024 "नधा%रण वष% / Assessment Year: 2015-16 Hitesh Kumar Prithviraj Kawad, DCIT, No.57, 1st Floor, vs. Non-Corporate Circle -4(1), Narayana Mudali Street, Chennai. Sowcarpet, Chennai – 600 079. [PAN:AAGPK-0013-P] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. N. Arjun Raj, Advocate ()यथ' क* ओर से/Respo…

THE GATE OF HOPE CHARITABLE TRUST,CHENNAI vs. ITO (EXEMPTIONS) WARD-2,, CHENNAI

The appeals of the assessee are allowed

ITA 2006/CHNY/2024[2011-12]Status: DisposedITAT Chennai05 Mar 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. T.V.Muthu AbiramiFor Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 147Section 80G

…आयकर अपीलीय अिधकरण, ’सी’"यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.1372 & 2006/Chny/2024 िनधा"रणवष"/Assessment Years: 2010-11 & 2011-12 v. The Gate of Hope Charitable Trust, The ITO (Exemptions), 142/4, 3rd Street, Kamaraj Nagar, Ward-2, Chengalpattu-603 001. Chennai. [PAN: AAATT 7636 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms. T.V.Muthu Abirami, Advocate ""यथ" क" ओर से /Respondent b…

THE GATE OF HOPE CHARITABLE TRUST,,CHENNAI vs. ITO(E), WARD-2,, CHENNAI

The appeals of the assessee are allowed

ITA 1372/CHNY/2024[2010-11]Status: DisposedITAT Chennai05 Mar 2025AY 2010-11

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. T.V.Muthu AbiramiFor Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 147Section 80G

…आयकर अपीलीय अिधकरण, ’सी’"यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.1372 & 2006/Chny/2024 िनधा"रणवष"/Assessment Years: 2010-11 & 2011-12 v. The Gate of Hope Charitable Trust, The ITO (Exemptions), 142/4, 3rd Street, Kamaraj Nagar, Ward-2, Chengalpattu-603 001. Chennai. [PAN: AAATT 7636 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms. T.V.Muthu Abirami, Advocate ""यथ" क" ओर से /Respondent b…

SAME DEUTZ FAHR ITALIA SPA,ITALY vs. ASSISTANT COMMISSIONER, CHENNAI

In the result the appeal of the assessee is allowed

ITA 937/CHNY/2024[AY 2016-17]Status: DisposedITAT Chennai30 Jan 2025

Bench: Shri Aby T Varkey, Hon’Ble & Shri S.R.Raghunatha, Hon’Ble

For Appellant: Shri. S.P. Chidambaram, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT
Section 147Section 148Section 250o

…आयकर अपीलीय अिधकरण,‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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 अपीलसं./ITA No.: 937/Chny/2024 िनधा"रण वष" / Assessment Year: 2016-17 M/s. Same SeutzFahr Italia SPA, Assistant Commissioner of No. 15, Viale Francesco Cassani v. Income Tax, 15,Italy. International Taxation Circle [72M SIPCOT Industrial Complex, 2(2), Ranipet, Vellore-632 403] Chennai. [PAN: AAKCS-1896-D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपील…

INCOME TAX OFFICER, CHENNAI vs. MACMILLAN EDUCATION INDIA PRIVATE LIMITED, CHENNAI

In the result, the appeal filed by the revenue and cross objection filed by the assessee are dismissed

ITA 2036/CHNY/2024[2013-14]Status: DisposedITAT Chennai30 Jan 2025AY 2013-14

Bench: Shri Aby T Varkey, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकर अपीलसं./Ita No.: 2036/Chny/2024 & Co No.: 66/Chny/2024 िनधा"रणवष" / Assessment Year: 2013-14 Income Tax Officer, Macmillan Education India Corporate Ward -4(1), V. Private Limited, Chennai – 600 034. No.21, Patullos Road, Chennai – 600 002. [Pan:Aafcm-5564-R] (अपीलाथ"/Appellant) (Respondent/Cross Objector) Assessee By : Mr. S.P. Chidambaram, Advocate : Ms. R. Anita, Addl.Cit Department By सुनवाई क" तार"ख/Date Of Hearing : 22.11.2024 घोषणा क" तार"ख/Date Of Pronouncement : 30.01.2025 आदेश /O R D E R

For Appellant: Mr. S.P. Chidambaram, Advocate
Section 143(2)Section 147

…आयकर अपीलीय अिधकरण,‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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 अपीलसं./ITA No.: 2036/Chny/2024 & CO No.: 66/Chny/2024 िनधा"रणवष" / Assessment Year: 2013-14 Income Tax Officer, Macmillan Education India Corporate Ward -4(1), v. Private Limited, Chennai – 600 034. No.21, Patullos Road, Chennai – 600 002. [PAN:AAFCM-5564-R] (अपीलाथ"/Appellant) (Respondent/Cross Objector) Assessee by : Mr. S.P. Chidambaram, Advocate…

ACIT LTU 2, CHENNAI vs. INDIAN OVERSEAS BANK, CHENNAI

In the result, the appeal of the assessee (ITA No

ITA 946/CHNY/2018[2010-11]Status: DisposedITAT Chennai29 Aug 2024AY 2010-11

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.775/Chny/2018 (िनधा"रणवष" / Assessment Year: 2010-2011 ) Indian Overseas Bank, Vs. The Deputy Commissioner Of 763, Anna Salai, Income Tax, Chennai 600 002. Large Taxpayer Unit-2, Chennai 600 034. आयकरअपील सं./ Ita No.946/Chny/2018 (िनधा"रणवष" / Assessment Year: 2010-2011. ) The Assistant Commissioner Of Vs. Indian Overseas Bank, Income Tax, 763, Anna Salai, Large Taxpayer Unit-2, Chennai 600 002. Chennai 600 034. [Pan: Aaaci 1223J] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. C. Naresh, C.A., Department By : Shri. A. Sasikumar, Irs, Cit. सुनवाई क" तार"ख/Date Of Hearing : 06.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 29.08.2024

For Appellant: Shri. C. Naresh, C.AFor Respondent: Shri. A. Sasikumar, IRS, CIT
Section 115JSection 143(2)Section 143(3)Section 148Section 263Section 36(1)(viia)

…aterial or new information which is not the case here. This being so, reassessment proceedings are liable to be quashed on legal grounds. 9. The aforesaid conclusion also find support from the decision of Hon’ble High Court of Madras in Tanmac India V/s DCIT (78 Taxmann.com 155) wherein reassessment was held to be not justified since the same was sought to be initiated on the basis of return of income and enclosures thereto which was already part of record. Similar is the ratio of decision in Pr. CIT V/s M.R.Narayanan (131 Taxmann.com 280) as well as in CIT V/s RPG Transmissions Ltd. (48 Taxmann.com 57). 10. Cons…

INDIAN OVERSEAS BANK,CHENNAI vs. DCIT LTU-2, CHENNAI

In the result, the appeal of the assessee (ITA No

ITA 775/CHNY/2018[2010-11]Status: DisposedITAT Chennai29 Aug 2024AY 2010-11

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.775/Chny/2018 (िनधा"रणवष" / Assessment Year: 2010-2011 ) Indian Overseas Bank, Vs. The Deputy Commissioner Of 763, Anna Salai, Income Tax, Chennai 600 002. Large Taxpayer Unit-2, Chennai 600 034. आयकरअपील सं./ Ita No.946/Chny/2018 (िनधा"रणवष" / Assessment Year: 2010-2011. ) The Assistant Commissioner Of Vs. Indian Overseas Bank, Income Tax, 763, Anna Salai, Large Taxpayer Unit-2, Chennai 600 002. Chennai 600 034. [Pan: Aaaci 1223J] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. C. Naresh, C.A., Department By : Shri. A. Sasikumar, Irs, Cit. सुनवाई क" तार"ख/Date Of Hearing : 06.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 29.08.2024

For Appellant: Shri. C. Naresh, C.AFor Respondent: Shri. A. Sasikumar, IRS, CIT
Section 115JSection 143(2)Section 143(3)Section 148Section 263Section 36(1)(viia)

…aterial or new information which is not the case here. This being so, reassessment proceedings are liable to be quashed on legal grounds. 9. The aforesaid conclusion also find support from the decision of Hon’ble High Court of Madras in Tanmac India V/s DCIT (78 Taxmann.com 155) wherein reassessment was held to be not justified since the same was sought to be initiated on the basis of return of income and enclosures thereto which was already part of record. Similar is the ratio of decision in Pr. CIT V/s M.R.Narayanan (131 Taxmann.com 280) as well as in CIT V/s RPG Transmissions Ltd. (48 Taxmann.com 57). 10. Cons…

CHEYUR RAMAKRISHNAN,CHENNAI vs. ITO, BUSINESS WARD - 2(3), CHENNAI

In the result, the appeal of the assessee in ITA No

ITA 334/CHNY/2024[2007-08]Status: DisposedITAT Chennai27 Aug 2024AY 2007-08

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.334/Chny/2024. (िनधा"रणवष" / Assessment Year: 2007-2008) Cheyur Ramakrishnan Rajkumar, Vs. The Income Tax Officer, No.7/4, Meenakshi P.S Business Ward Ii(3) Sivasamy Road, Chennai. Mylapore, Chennai 600 004. [Pan: Accpr 4434P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. R. Subramanian, C.A., ""यथ" क" ओर से /Respondent By : Shri. Arv Srinivasan, Irs, Addl.Cit. सुनवाई क" तार"ख/Date Of Hearing : 19.06.2024 घोषणा क" तार"ख /Date Of Pronouncement : 27.08.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri. R. Subramanian, C.AFor Respondent: Shri. ARV Srinivasan, IRS, Addl.CIT
Section 143(1)Section 143(3)Section 147Section 148Section 151Section 2(14)Section 54B

…ve that income had escaped assessment even in case where assessment had been completed earlier by an intimation under Section 143(1). The decision in “ CIT Vs Orient Craft Ltd (2013) 354 ITR 536” was followed in “TANMAC India Vs Deputy CIT, Pondicherry (2017) 78 Taxmann.com 155 (Madras)”. 7. It is the contention of Ms.Premalatha, learned Standing Counsel that this Court, in the case of “Diebold Systems Pvt Ltd., Vs IT Officer (OSD)” in T.C.No.2153 of 2008 dated 11.07.2019, had distinguished the decision of “CIT Vs Orient Craft Ltd (2013) 354 ITR 536” and “TANMAC India Vs Deputy CIT, Pondicherry (2017) 78 Taxmann.…

ACIT , CENTRAL CIRCLE - 3 (3), CHENNAI vs. M/S LAND MARVEL HOMES , CHENNAI

In the result, appeal filed by the Revenue is allowed

ITA 1055/CHNY/2022[2012-2013]Status: DisposedITAT Chennai26 Jul 2024AY 2012-2013

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1055/Chny/2022 िनधा"रणवष" / Assessment Year: 2012-13 M/S. Land Marvel Homes, The Acit, V. 45-47, Old No. 22-23, Central Circle -3(3), 3Rd Floor, 1St Main Road, Chennai. Gandhi Nagar, Adyar, Chennai – 600 020. [Pan:Aabfl-4387-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. V. Nandakumar, Cit ""यथ"क"ओरसे/Respondent By : Shri. T. Banusekar, Advocate & Shri. Yeshwanth Kumar, Ca सुनवाई क" तारीख/Date Of Hearing : 06.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.07.2024 आदेश /O R D E R

For Appellant: Shri. V. Nandakumar, CITFor Respondent: Shri. T. Banusekar, Advocate &
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण,‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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 आयकरअपीलसं./ITA No.: 1055/Chny/2022 िनधा"रणवष" / Assessment Year: 2012-13 M/s. Land Marvel Homes, The ACIT, v. 45-47, Old No. 22-23, Central Circle -3(3), 3rd Floor, 1st main Road, Chennai. Gandhi Nagar, Adyar, Chennai – 600 020. [PAN:AABFL-4387-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by : Shri. V. Nandakumar, CIT ""यथ"क"ओरसे/Re…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR vs. MESERSS T.C. BUILDCON PRIVATE LIMITED, RAIPUR

In the result CO filed by the assessee is allowed and the appeal filed by the revenue stands dismissed

ITA 173/RPR/2019[2011-12]Status: DisposedITAT Raipur27 Oct 2023AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am Assistant Commissioner Of Vs M/S. Tc Buildcon Pvt. Ltd. Income Tax, Circle 1(1) Vasudev, B-5, Sector-5, Raipur, (C.G.) Devendra Nagar, Raipur (C.G.) Pan: Aacct4516F Cross Objection No. 26/Rpr/2019 (Arising Out Of Ita No. 173/Rpr/2019) (िनधा"रण वष" / Assessment Year : 2011-12) Assistant Commissioner Of Vs M/S. Tc Buildcon Pvt. Ltd. Income Tax, Circle 1(1) Vasudev, B-5, Sector-5, Raipur, (C.G.) Devendra Nagar, Raipur (C.G.) Pan: Aacct4516F (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agrawal, Ca राज"व क" ओर से /Revenue By : Shri V.K. Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 16-08-2023 घोषणाक" तार"ख/Date : 27-10-2023 Of Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri V.K. Singh, CIT-DR
Section 142(1)Section 144Section 147Section 148

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM Assistant Commissioner of Vs M/s. TC Buildcon Pvt. Ltd. Income Tax, Circle 1(1) Vasudev, B-5, Sector-5, Raipur, (C.G.) Devendra Nagar, Raipur (C.G.) PAN: AACCT4516F Cross Objection No. 26/RPR/2019 (Arising out of ITA No. 173/RPR/2019) (िनधा"रण वष" / Assessment Year : 2011-12) Assistant Commissioner of Vs M/s. TC Buildcon Pvt. Ltd. Income Tax, Circle 1(1) Vasudev, B-5, Sector-5, Raipur, (C.G.) Devend…

ITO, CORP WARD -1(1), CHENNAI vs. R SUNDARAVELU, CHENNAI

In the result, the appeal filed by the Revenue and the cross objection filed by the assessee, both are dismissed

ITA 3465/CHNY/2018[2006-07]Status: DisposedITAT Chennai13 Sept 2023AY 2006-07

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri S. Sridhar, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 143(1)Section 143(3)Section 147Section 148Section 47

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANJUNATHA.G, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 3465/CHNY/2018 िनधा"रण वष"/Assessment Year: 2006 – 07 & C.O No.20/CHNY/2020 [in I.T.A. No.3465/CHNY/2018] The Income Tax Officer, Shri R. Sundaravelu, Corporate Ward -1(1), vs. 3-15-4, Arihant Majestic Towers, Chennai – 34. Koyambedu, Chennai – 600 107. PAN: AANPS 1773K (अपीलाथ"/Appellant) (""यथ"/Respondent) राज" की ओर से /Revenue by : Shri P. Sajit Kumar,…

DCIT, CIRCLE-1(1),, TRICHY vs. M/S. RAJA TRANSPORTS,, ARIYALUR

In the result, both the appeals filed by the Revenue and the assessee are dismissed

ITA 722/CHNY/2020[2014-15]Status: DisposedITAT Chennai22 Feb 2023AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.722/Chny/2020 िनधा"रण वष"/Assessment Years: 2014-15 The Deputy Commissioner Of Vs. M/S. Raja Transports, Income Tax, Circle 1(1), No. 34, Trichy Main Road, No. 44, Williams Road, Cantonment, Ariyalur 621 704. Trichy 620 001. [Pan:Aaefr4385H] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.619/Chny/2020 िनधा"रण वष"/Assessment Years: 2014-15 M/S. Raja Transports, Vs. The Deputy Commissioner Of No. 34, Trichy Main Road, Income Tax, Circle 1(1), Ariyalur 621 704. Trichy 620 001. (अपीलाथ"/Appellant) (""थ"/Respondent) Department By : Shri Ar V Sreenivasan, Addl. Cit Assessee By Shri S. Sridhar, Advocate &’ : Shri N. Arjunraj, Ca सुनवाई की तारीख/ Date Of Hearing : 07.12.2022 घोषणा की तारीख /Date Of Pronouncement : 22.02.2023 आदेश /O R D E R Per V. Durga Rao: Both The Cross Appeals Filed By The Revenue As Well As Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 1, Trichy, Dated 19.03.2020 Relevant To The Assessment Year 2014-15. 2

For Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 143(2)Section 143(3)Section 147Section 148Section 194CSection 40

…nion, which is not permissible under law as per the judgement of the Hon’ble Supreme Court in the case of CIT v. Kelvinator India Limited 320 ITR 561 (SC). 8.1 In similar circumstances, the Hon’ble Madras High Court in the case of TANMAC India v. DCIT [2017] 78 Taxmann.com 155 (Madras) [TCA No. 1426 of 2007] has considered an identical issue and by following the decision of the Hon’ble Supreme Court in the case of CIT v. Kelvinator India Ltd. (supra), the Hon’ble Jurisdictional High Court has held that “what is sought to be done by the re-assessment, ought to have been achieved by scrutiny assessment proceedings…

M/S. RAJA TRANSPORTS,,ARIYALUR vs. DCIT, CIRCLE - 1 (1),, TRICHY

In the result, both the appeals filed by the Revenue and the assessee are dismissed

ITA 619/CHNY/2020[2014-15]Status: DisposedITAT Chennai22 Feb 2023AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.722/Chny/2020 िनधा"रण वष"/Assessment Years: 2014-15 The Deputy Commissioner Of Vs. M/S. Raja Transports, Income Tax, Circle 1(1), No. 34, Trichy Main Road, No. 44, Williams Road, Cantonment, Ariyalur 621 704. Trichy 620 001. [Pan:Aaefr4385H] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.619/Chny/2020 िनधा"रण वष"/Assessment Years: 2014-15 M/S. Raja Transports, Vs. The Deputy Commissioner Of No. 34, Trichy Main Road, Income Tax, Circle 1(1), Ariyalur 621 704. Trichy 620 001. (अपीलाथ"/Appellant) (""थ"/Respondent) Department By : Shri Ar V Sreenivasan, Addl. Cit Assessee By Shri S. Sridhar, Advocate &’ : Shri N. Arjunraj, Ca सुनवाई की तारीख/ Date Of Hearing : 07.12.2022 घोषणा की तारीख /Date Of Pronouncement : 22.02.2023 आदेश /O R D E R Per V. Durga Rao: Both The Cross Appeals Filed By The Revenue As Well As Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 1, Trichy, Dated 19.03.2020 Relevant To The Assessment Year 2014-15. 2

For Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 143(2)Section 143(3)Section 147Section 148Section 194CSection 40

…nion, which is not permissible under law as per the judgement of the Hon’ble Supreme Court in the case of CIT v. Kelvinator India Limited 320 ITR 561 (SC). 8.1 In similar circumstances, the Hon’ble Madras High Court in the case of TANMAC India v. DCIT [2017] 78 Taxmann.com 155 (Madras) [TCA No. 1426 of 2007] has considered an identical issue and by following the decision of the Hon’ble Supreme Court in the case of CIT v. Kelvinator India Ltd. (supra), the Hon’ble Jurisdictional High Court has held that “what is sought to be done by the re-assessment, ought to have been achieved by scrutiny assessment proceedings…

DCIT, CORPORATE CIRLCE - 3 (2),, CHENNAI vs. M/S. VENTURE LIGHTING INDIA LTD.,, CHENNAI

In the result, the appeal filed by the Revenue is dismissed

ITA 704/CHNY/2020[2008-09]Status: DisposedITAT Chennai18 Nov 2022AY 2008-09

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.704/Chny/2020 िनधा"रण वष"/Assessment Year: 2008-09 The Deputy Commissioner Of Vs. M/S. Venture Lighting India Ltd., Income Tax, Plot No. A-30, D-5, Phase Ii, Corporate Circle – 3(2), Zone-B, Mepz, Tambaram, Chennai – 600 034. Chennai 600 045. [Pan: Aaaca9284H] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri P. Sajit Kumar, Jcit ""थ" की ओर से/Respondent By : Shri S. Sridhar, Advocate सुनवाई की तारीख/ Date Of Hearing : 19.10.2022 घोषणा की तारीख /Date Of Pronouncement : 18.11.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-7, Chennai, Dated 09.03.2020 For The Assessment Year 2008-09. 2. The Appeal Filed By The Revenue Is Delayed By 78 Days In Filing The Appeal Due To Outbreak Of Covid-19 Pandemic & Hence, The Delay In Filing The Appeal Is Condoned & Admitted The Appeal For 2

For Appellant: Shri P. Sajit Kumar, JCITFor Respondent: Shri S. Sridhar, Advocate
Section 143(2)Section 143(3)Section 147Section 148Section 234C

…hich is not permissible as per the law laid down by the Hon’ble Supreme Court in the case of CIT v. Kelvinator India Ltd. 6 I.T.A. No.704/Chny/20 (supra). 8. In similar circumstances, the Hon’ble Madras High Court in the case of TANMAC India v. DCIT [2017] 78 Taxmann.com 155 (Madras) [TCA No. 1426 of 2007] has considered an identical issue and by following the decision of the Hon’ble Supreme Court in the case of CIT v. Kelvinator India Ltd. (supra), the Hon’ble Jurisdictional High Court has held that “what is sought to be done by the re-assessment, ought to have been achieved by scrutiny assessment proceedings…

SABARI FOUNDATIONS P LTD.,CHENNAI vs. ITO CORPORATE WARD 6(1), CHENNAI

In the result, the appeal of the Assessee in I

ITA 2744/CHNY/2017[2010-11]Status: DisposedITAT Chennai09 Sept 2022AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A No.:2744/Chny/2017 िनधा"रण वष"/ Assessment Year 2010 - 2011

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mr. P. Sajit Kumar, JCIT
Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ीमहावीर "सह, उपा"य" एवं"ी मनोज कुमार अ"वाल, लेखा सद"यके सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A No.:2744/CHNY/2017 िनधा"रण वष"/ Assessment Year 2010 - 2011 M/s. Sabari Foundations Private The Income Tax Officer, Limited, Vs. Corporate Ward – VI (1), New No.30, Old No.28, Aayakar Bhavan, 6th Main Road, New Block [7th Floor], Raja Annamalaipuram, No.121, Nungambakkam High Chennai – 600 028. Road, Chennai – 600 034. PAN : AAECS 0298R (अपीलाथ"/App…

INDIAN OVERSEAS BANK,CHENNAI vs. JCIT, CHENNAI

The appeals stand allowed in terms of our above order

ITA 1991/CHNY/2002[1993-94]Status: DisposedITAT Chennai15 Jun 2022AY 1993-94

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. C. Naresh (CA) – Ld. ARFor Respondent: Shri. ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 143(3)Section 148Section 80M

…आयकर अपीलीय अिधकरण ’ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय ,ी महावीर िसंह, उपा23 एवं माननीय ,ी मनोज कुमार अ7वाल ,लेखा सद: के सम3। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No. 782/Chny/2001 (िनधाCरणवषC / Assessment Year: 1992-93) & आयकरअपीलसं./ITA No. 1991/Chny/2002 (िनधाCरणवषC / Assessment Year: 1993-94) Indian Overseas Bank JCIT बनाम/ Funds & Accounts Department, Special Range – I, 762, Anna Salai, Chennai. Vs. Chennai – 600 002. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACI-1223-J (अपीलाथ"/Appellant) : (""…

INDIAN OVERSEAS BANK,CHENNAI vs. JCIT, CHENNAI

The appeals stand allowed in terms of our above order

ITA 782/CHNY/2001[1992-93]Status: DisposedITAT Chennai15 Jun 2022AY 1992-93

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. C. Naresh (CA) – Ld. ARFor Respondent: Shri. ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 143(3)Section 148Section 80M

…आयकर अपीलीय अिधकरण ’ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय ,ी महावीर िसंह, उपा23 एवं माननीय ,ी मनोज कुमार अ7वाल ,लेखा सद: के सम3। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No. 782/Chny/2001 (िनधाCरणवषC / Assessment Year: 1992-93) & आयकरअपीलसं./ITA No. 1991/Chny/2002 (िनधाCरणवषC / Assessment Year: 1993-94) Indian Overseas Bank JCIT बनाम/ Funds & Accounts Department, Special Range – I, 762, Anna Salai, Chennai. Vs. Chennai – 600 002. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACI-1223-J (अपीलाथ"/Appellant) : (""…

ITO, WARD-2,, PERAMBALUR vs. SHRI S.B. RAJA,, ARIYALUR

In the result, the appeal filed by the Revenue is dismissed

ITA 3189/CHNY/2019[2010-11]Status: DisposedITAT Chennai31 Jan 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 3189/Chny/2019 िनधा"रण वष" / Assessment Year: 2010-11 Income Tax Officer, Shri. S.B. Raja, Ward -2, V. No. 14, North Street, Perambalur. Soorkuzhi, Andimadam, Udayarpalayam Tulak, Ariyalur 621 801. [Pan: Anzpr 3754L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : None ""यथ" क" ओर से/Respondent By : Dr. I.P. Roopa, Jcit सुनवाई क" तार"ख/Date Of Hearing : 05.01.2022 घोषणा क" तार"ख/Date Of Pronouncement : 31.01.2022

For Appellant: NoneFor Respondent: Dr. I.P. Roopa, JCIT
Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 69

…, (ii) PCIT vs Century Textiles & Industries Ltd (2018) 99 Taxmann.com 206(SC), (iii) ITO Ward No16(2) vs TechSpan India (P) Ltd (2018) 92 Taxmann.com 361(SC), (iv) Gay Travels (P) Ltd vs DCIT, (2017) 85 Taxmann.com 131 (Mad), (v) TANMAC India vs DCIT, (2017) 78 Taxmann.com 155 (Mad) and came to the conclusion that as long as assessee has given truthful disclosure of the primary facts, he cannot be hit with reopening u/s 148 of the IT Act, 1961. It is for Income Tax Department to assess or reassess the case in the light of primary facts and not for the assessee to act as his own AO. As can be seen from the origin…

ACIT,, CHENNAI vs. SRI. K.SRIKANTH,, CHENNAI

In the result, all the four appeals adjudicated by us in this order are partly allowed

ITA 1324/CHNY/2012[2001-02]Status: DisposedITAT Chennai19 May 2020AY 2001-02

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 147Section 263

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी र$मत कोचर, लेखा सद य के सम( BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.307/Chny/2010 & ITA Nos.1015 & 1016/Chny/2012 "नधा"रण वष" /Assessment Year: 2001-02 v. Shri K. Srikanth, The Asst. Commissioner of C/o. Shri S.Sridhar, Advocate Income Tax, New No.14, Old No.82, Flat No.5, Company Circle-II(4), 1st Avenue, Indira Nagar, Adyar, Chennai. Chennai-600 020. [PAN: AAFPS 6375 K] (अपीलाथ*/Appellant) (+,यथ*/Respondent) आयकर अपी…

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