DCIT Central Circle 2(4), Chennai vs. Shri Vaithilingam, Chennai
In the result, the appeals of the revenue as well as the cross-objections of the assessee, for all the three years, stands dismissed
ITA 606/CHNY/2023[2017-18]Status: DisposedITAT Chennai03 Apr 2024AY 2017-18
Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.604/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.605/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.606/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Vaithilingam बनाम Central Circle-2(4) No.3/335, South Street, Chennai. Telungankudikadu, Orathanad, / Vs. Thanjavur-614 625. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aeapv-5323-H (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.51/Chny/2023 (In Ita No.604/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.52/Chny/2023 (In Ita No.605/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.53/Chny/2023 (In Ita No.606/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18)
For Appellant: Shri J. Purushotaman (CA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 153C
…premises had no relevance for initiation of proceedings u/s 153C. Reliance was placed on the decision of Hon’ble Gujarat High Court in the case of Vijaybhai N Chandrani vs ACIT (231 CTR 474) as well as the decision of Jodhpur Tribunal in Chitra Devi vs. CIT (77 TTJ 430). The Ld. CIT(A) rejected the reliance on the decision of Jodhpur Tribunal since in the present case, Ld. AO had relied on material seized during the course of search in the case of M/s SRS Mining and no statement recorded u/s 132(4) was relied upon for the said purpose. The decision of Hon’ble Gujarat High Court was held to be inapplicable in vie…
