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“public servant”

Chapter I - PreliminarySection 2 - DefinitionsSection 2(37)119 judgments

The decision most relied on for public servant is CRL.A. 124/2013 & ORS. Page 344 of 400 State of Madhya Pradesh v. Sheetla Sahai and Ors. (8 SCC 47), cited in 35 judgments on BharatTax.

Leading authorities on public servant

CRL.A. 124/2013 & ORS. Page 344 of 400 State of Madhya Pradesh v. Sheetla Sahai and Ors.
8 SCC 47 · 2015 · Reported
35
citing judgments

Sanction for prosecution under Section 197 of the Code of Criminal Procedure is required for public servants who were or are in service, distinguishing it from Section 19 of the Prevention of Corruption Act, which does not require sanction for those who have ceased to be public servants.

Kerala vs. Padmanabhan Nair. 2) (2016) 2 SCC 143 N.K Ganguly v. CBI, New Delhi. 3)
1 SCC 478 · 1996 · Reported
11
citing judgments

An act done by a public servant in accordance with law cannot be considered an offence committed while discharging official duty, especially if done in collusion with others without proper permits.

Judgments citing public servant

Koodali Public Servants Co-Op Society Limited No C 924, Mattanur vs. Income Tax Officer, Kannur

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

ITA 291/COCH/2024[2017-18]Status: DisposedITAT Cochin09 Dec 2024AY 2017-18

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2017-18 Koodali Public Servants Co-Op Society Ltd. Matannur P.O., Kannur 670702 [Pan: Aabak8429K] .......... Appellant Vs. The Income Tax Officer Ward -3, Kannur .......... Respondent Appellant By: ------- None ------- Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 09.12.2024 Date Of Pronouncement: 09.12.2024 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 15.02.2024 For Assessment Year (Ay) 2017-18. 2. Brief Facts Of The Case Are That The Assessee Is A Co-Operative Society Formed For Providing Credit Facilities To Its Members. The Assessee Filed Its Return Of Income For Ay 2017-18 On 08.02.2018 Declaring Total Income At Nil After Claiming Deduction Of Rs. 40,95,091/- U/S. 80P Of The Income Tax Act, 1961 (The Act). The Ao Completed The Assessment At A Total Income Of Rs. 40.45,090/- By Denying The Deduction U/S. 80P(2)(D) Of The Act In Respect Of Interest Income Earned From Kannur District Co-Operative Bank.

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 80PSection 80P(2)(a)Section 80P(2)(d)

INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2017-18 Koodali Public Servants Co-op Society Ltd. Matannur P.O., Kannur 670702 [PAN: AABAK8429K] .......... Appellant Vs. The Income Tax Officer Ward -3, Kannur .......... Respondent Appellant by: ------- None ------- Respondent by: Smt. Leena Lal, Sr. D.R. Date ... respect of interest income earned from Kannur District Co-operative Bank. 2 ITA No. '291/Coch/2024 Koodali Public Servants Co-op Society Ltd. 3. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order confirmed the action of the AO. 4. Being aggrieved, the assessee

Bhupinder Singh Son of Sh. Gurmukh Singh, Punjab vs. The Pr Commissioner of Income Tax Chandigarh-1, C.R Building Himalaya Marg, Sector 17-E, Chandigarh, Punjab

Appeal of the assessee is allowed

ITA 825/CHANDI/2023[2012-2013]Status: DisposedITAT Chandigarh21 Nov 2024AY 2012-2013

Bench: SHRI. KRINWANT SAHAY (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 144Section 253Section 263

public authority who is a responsible Revenue officials in our considered view. Veracity or otherwise of such an certificate cannot be doubted. A public servant in India issues certificate subject to certain condition precedent which is required to have been presumed to have been discharged by the assessee prior

Shakuntala, Ghaziabad vs. ITO Ward - 2(3), Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 9088/DEL/2019[2011-12]Status: DisposedITAT Delhi27 Aug 2024AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2011-12

For Appellant: Shri Rohit Tiwari, Ms Tanya &For Respondent: Shri Anuj Garg, Sr. DR
Section 142(1)Section 147Section 148Section 46ASection 69

some sort of evidence. The person who puts himself under the risk of being prosecuted for perjury for filing false affidavit before a public servant should be trusted unless there is some evidence to rebut the facts deposed on oath. The nature of transaction between the assessee and her husband

Sir Ratan Tata Trust, Mumbai Suburban vs. Additional /Joint/Deputy/Assistant Commissioner of Income Tax, NFAC, Mumbai

In the result, both the appeals of the assessee in both AY 2014-15 and AY

ITA 4156/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Aug 2024AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri P. J. Pardiwala a/wFor Respondent: Shri Sanyogita Nagpal, CIT-DR
Section 1Section 10(34)Section 11Section 11(5)Section 12ASection 13(1)(c)Section 13(1)(d)Section 13(2)(h)Section 2(15)

what an Assessing Officer, in the course of his performance of his duties as an Assessing Officer should, as a prudent, judicious or reasonable public servant, reasonably do bonafide in a real-life situation”. Viewed thus, we cannot fault the conduct of the Assessing Officer in not disturbing, or even

Sir Ratan Tata Trust, Mumbai Suburban vs. Deputy Commissioner of Income Tax (Exemption)-2(1), Mumbai

In the result, both the appeals of the assessee in both AY 2014-15 and AY

ITA 4154/MUM/2023[2014-15]Status: DisposedITAT Mumbai26 Aug 2024AY 2014-15

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri P. J. Pardiwala a/wFor Respondent: Shri Sanyogita Nagpal, CIT-DR
Section 1Section 10(34)Section 11Section 11(5)Section 12ASection 13(1)(c)Section 13(1)(d)Section 13(2)(h)Section 2(15)

what an Assessing Officer, in the course of his performance of his duties as an Assessing Officer should, as a prudent, judicious or reasonable public servant, reasonably do bonafide in a real-life situation”. Viewed thus, we cannot fault the conduct of the Assessing Officer in not disturbing, or even

Maharashtra Housing & Area Develpoment Authority, Mumbai vs. CIT(Exemption)-Circle 2, Mumbai

In the result, both these appeals are allowed for statistical purposes

ITA 39/MUM/2024[2009-10]Status: DisposedITAT Mumbai05 Aug 2024AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm

For Appellant: Shri Nishant Thakkar, ARFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 143(3)Section 2(15)

tasked the boards with planning and development of industrial areas. Their personnel are appointed under the enactments and are deemed to be public servants. The State Government is empowered to acquire land, in exercise of eminent domain power, for their purposes; their audits are by the Accountant General

DCIT Central Circle-8, New Delhi vs. Mohan Meakin Ltd, Ghaziabad

The appeals of the Revenue are dismissed

ITA 622/DEL/2020[2005-06]Status: DisposedITAT Delhi09 Jul 2024AY 2005-06

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. Advocate; and Shri Shailesh Gupta &For Respondent: Shri Anshul, Sr. DR
Section 133ASection 143(2)Section 143(3)Section 153ASection 153A(2)Section 153CSection 260A

office premises of UPDA some incriminating documents were found which revealed that illegal payments were made by various distilleries to various public servants. The UPDA acted as the Nodal Agency for making these illegal payments, total of which works out to Rs. 246 crores. As per this satisfaction note ... assessee had paid the illegal payments to various public servants as below: S.NO. Amount paid (in Financial Year Assessment Year lacs) 1. 202.0 2002-03 2003-04 2. 334.0 2003-04 2004-05 3. 204.2 2004-05 2005-06 4. 275.6 2005-06 2006-07 Total 1015.8 ITAs No.621 & 622/Del/2020

DCIT Central Circle-8, New Delhi vs. Mohan Meakin Ltd, Ghaziabad

The appeals of the Revenue are dismissed

ITA 621/DEL/2020[2004-05]Status: DisposedITAT Delhi09 Jul 2024AY 2004-05

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. Advocate; and Shri Shailesh Gupta &For Respondent: Shri Anshul, Sr. DR
Section 133ASection 143(2)Section 143(3)Section 153ASection 153A(2)Section 153CSection 260A

office premises of UPDA some incriminating documents were found which revealed that illegal payments were made by various distilleries to various public servants. The UPDA acted as the Nodal Agency for making these illegal payments, total of which works out to Rs. 246 crores. As per this satisfaction note ... assessee had paid the illegal payments to various public servants as below: S.NO. Amount paid (in Financial Year Assessment Year lacs) 1. 202.0 2002-03 2003-04 2. 334.0 2003-04 2004-05 3. 204.2 2004-05 2005-06 4. 275.6 2005-06 2006-07 Total 1015.8 ITAs No.621 & 622/Del/2020

Sajjad Ali, Chittorgarh vs. DCIT(Intl)- Jaipur, Jaipur

ITA 459/JPR/2024[2016-17]Status: DisposedITAT Jaipur24 Jun 2024AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Rajesh Ojha (CIT-DR)
Section 133(6)Section 142(1)Section 144Section 147Section 148Section 263Section 54

must have, at its foundation, the inquiries, and verifications expected, in the ordinary course of performance of duties, of a prudent, judicious and responsible public servant- that an Assessing Officer is expected to be. If we are to proceed on the basis, as is being urged by the learned Departmental ... which is subjected to revision proceedings, inquiries and verifications expected, in the ordinary course of performance of duties, of a prudent, judicious and responsible public servant- that an Assessing Officer is expected to be, Commissioner cannot legitimately form the view that “the order is passed without making inquiries or verification

DCIT, Central Circle-2(1), Chennai vs. Shri Rajagopal Kamaraj, Thiruvarur

ITA 248/CHNY/2023[2019-20]Status: DisposedITAT Chennai10 Apr 2024AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.246/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकरअपील सं./ Ita No.247/Chny/2023 (िनधा"रण वष" / Assessment Year: 2018-19) & 3. आयकरअपील सं./ Ita No.248/Chny/2023 (िनधा"रण वष" / Assessment Year: 2019-20 Dcit Shri Rajagopal Kamaraj बनाम/ Central Circle-2(1), 70/33, G.S. North Street Vs. Chennai. Mannargudi, Thiruvarur-614 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaepk-9399-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.14/Chny/2023 (In Ita No.246/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) & 5. Cross Objection No.15/Chny/2023 (In Ita No.247/Chny/2023) (िनधा"रण वष" / Assessment Year: 2018-19) & 6. Cross Objection No.16/Chny/2023 (In Ita No.248/Chny/2023) िनधा"रण वष" / Assessment Year: 2019-20 Shri Rajagopal Kamaraj Dcit बनाम 70/33, G.S. North Street Central Circle-2(1), / Vs. Mannargudi, Thiruvarur-614 001. Chennai.

For Appellant: Shri V. Nagaprasad (Advocate)- Ld.ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld.Sr.AR
Section 132(4)Section 143(3)Section 153CSection 153D

vide ANN/KGAR/MPKSSR/B&D/S- 1 to 3 and ANN/MPK/NS/B&D/S-19 and 20 that the said materials contained date wise notings of various amounts paid to public servants and government officials. The AO observed that Shri. Srinivasulu, who was found to be in control of the said seized material, has confirmed ... statement that the payments were made to public servants and government officials in order to facilitate the sand mining business of M/s SRS Mining. Further, on perusal of the seized material, the AO observed in the satisfaction note that the seized material contain narration of date wise details of payments

DCIT, Central Circle-2(1), Chennai vs. Shri Rajagopal Kamaraj, Thiruvarur

ITA 247/CHNY/2023[2018-19]Status: DisposedITAT Chennai10 Apr 2024AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.246/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकरअपील सं./ Ita No.247/Chny/2023 (िनधा"रण वष" / Assessment Year: 2018-19) & 3. आयकरअपील सं./ Ita No.248/Chny/2023 (िनधा"रण वष" / Assessment Year: 2019-20 Dcit Shri Rajagopal Kamaraj बनाम/ Central Circle-2(1), 70/33, G.S. North Street Vs. Chennai. Mannargudi, Thiruvarur-614 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaepk-9399-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.14/Chny/2023 (In Ita No.246/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) & 5. Cross Objection No.15/Chny/2023 (In Ita No.247/Chny/2023) (िनधा"रण वष" / Assessment Year: 2018-19) & 6. Cross Objection No.16/Chny/2023 (In Ita No.248/Chny/2023) िनधा"रण वष" / Assessment Year: 2019-20 Shri Rajagopal Kamaraj Dcit बनाम 70/33, G.S. North Street Central Circle-2(1), / Vs. Mannargudi, Thiruvarur-614 001. Chennai.

For Appellant: Shri V. Nagaprasad (Advocate)- Ld.ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld.Sr.AR
Section 132(4)Section 143(3)Section 153CSection 153D

vide ANN/KGAR/MPKSSR/B&D/S- 1 to 3 and ANN/MPK/NS/B&D/S-19 and 20 that the said materials contained date wise notings of various amounts paid to public servants and government officials. The AO observed that Shri. Srinivasulu, who was found to be in control of the said seized material, has confirmed ... statement that the payments were made to public servants and government officials in order to facilitate the sand mining business of M/s SRS Mining. Further, on perusal of the seized material, the AO observed in the satisfaction note that the seized material contain narration of date wise details of payments

DCIT, Central Circle-2(1), Chennai vs. Shri Rajagopal Kamaraj, Thiruvarur

ITA 246/CHNY/2023[2017-18]Status: DisposedITAT Chennai10 Apr 2024AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.246/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकरअपील सं./ Ita No.247/Chny/2023 (िनधा"रण वष" / Assessment Year: 2018-19) & 3. आयकरअपील सं./ Ita No.248/Chny/2023 (िनधा"रण वष" / Assessment Year: 2019-20 Dcit Shri Rajagopal Kamaraj बनाम/ Central Circle-2(1), 70/33, G.S. North Street Vs. Chennai. Mannargudi, Thiruvarur-614 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaepk-9399-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.14/Chny/2023 (In Ita No.246/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) & 5. Cross Objection No.15/Chny/2023 (In Ita No.247/Chny/2023) (िनधा"रण वष" / Assessment Year: 2018-19) & 6. Cross Objection No.16/Chny/2023 (In Ita No.248/Chny/2023) िनधा"रण वष" / Assessment Year: 2019-20 Shri Rajagopal Kamaraj Dcit बनाम 70/33, G.S. North Street Central Circle-2(1), / Vs. Mannargudi, Thiruvarur-614 001. Chennai.

For Appellant: Shri V. Nagaprasad (Advocate)- Ld.ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld.Sr.AR
Section 132(4)Section 143(3)Section 153CSection 153D

vide ANN/KGAR/MPKSSR/B&D/S- 1 to 3 and ANN/MPK/NS/B&D/S-19 and 20 that the said materials contained date wise notings of various amounts paid to public servants and government officials. The AO observed that Shri. Srinivasulu, who was found to be in control of the said seized material, has confirmed ... statement that the payments were made to public servants and government officials in order to facilitate the sand mining business of M/s SRS Mining. Further, on perusal of the seized material, the AO observed in the satisfaction note that the seized material contain narration of date wise details of payments

DCIT Central Circle2(4), Chennai vs. Shri O. Panneerselvam, Chennai

In the result, the cross-objections stands dismissed

ITA 582/CHNY/2023[2017-18]Status: DisposedITAT Chennai05 Apr 2024AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jmand Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.581/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 2. आयकरअपील सं./ Ita No.582/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri O. Panneerselvam बनाम Central Circle-2(4), No.70, South Agraharam, / Vs. Chennai. Tenkarai, Periakulam-625 601. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amapp-6689-A (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 3. Cross Objection No.5/Chny/2024 (In Ita No.581/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 4. Cross Objection No.6/Chny/2024 (In Ita No.582/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) Shri O. Panneerselvam Dcit बनाम No.70, South Agraharam, Central Circle-2(4), / Vs. Tenkarai, Periakulam-625 601. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Amapp-6689-A (अपीलाथ"/Appellant/Cross Objector) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Revenue By : Shri V. Nanda Kumar (Cit) - Ld. Dr !"थ"कीओरसे/Assessee By : Shri G. Baskar (Advocate)- Ld.Ar सुनवाईकीतारीख/Date Of Hearing : 18-01-2024 घोषणाकीतारीख /Date Of Pronouncement : 05-04-2024

For Appellant: Shri G. Baskar (Advocate)- Ld.ARFor Respondent: Shri V. Nanda Kumar (CIT) - Ld. DR
Section 132(4)Section 153C

regular basis. The seized notebooks contained date-wise notings of the amounts paid to persons in public service. The name and designation of the public servants involved were confirmed by the partners / employees of M/s SRS Mining in their sworn statement recorded u/s 132(4). The assessee was mentioned

DCIT Central Circle2(4), Chennai vs. Shri O. Panneerselvam, Chennai

In the result, the cross-objections stands dismissed

ITA 581/CHNY/2023[2016-17]Status: DisposedITAT Chennai05 Apr 2024AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao, Jmand Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.581/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 2. आयकरअपील सं./ Ita No.582/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri O. Panneerselvam बनाम Central Circle-2(4), No.70, South Agraharam, / Vs. Chennai. Tenkarai, Periakulam-625 601. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amapp-6689-A (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 3. Cross Objection No.5/Chny/2024 (In Ita No.581/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 4. Cross Objection No.6/Chny/2024 (In Ita No.582/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) Shri O. Panneerselvam Dcit बनाम No.70, South Agraharam, Central Circle-2(4), / Vs. Tenkarai, Periakulam-625 601. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Amapp-6689-A (अपीलाथ"/Appellant/Cross Objector) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Revenue By : Shri V. Nanda Kumar (Cit) - Ld. Dr !"थ"कीओरसे/Assessee By : Shri G. Baskar (Advocate)- Ld.Ar सुनवाईकीतारीख/Date Of Hearing : 18-01-2024 घोषणाकीतारीख /Date Of Pronouncement : 05-04-2024

For Appellant: Shri G. Baskar (Advocate)- Ld.ARFor Respondent: Shri V. Nanda Kumar (CIT) - Ld. DR
Section 132(4)Section 153C

regular basis. The seized notebooks contained date-wise notings of the amounts paid to persons in public service. The name and designation of the public servants involved were confirmed by the partners / employees of M/s SRS Mining in their sworn statement recorded u/s 132(4). The assessee was mentioned

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

regular basis. The seized notebooks contained date-wise notings of the amounts paid to persons in public service. The name and designation of the public servants involved were confirmed by the partners / employees of M/s SRS Mining in their sworn statement recorded u/s 132(4). The assessee was mentioned

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 605/CHNY/2023[2016-17]Status: DisposedITAT Chennai03 Apr 2024AY 2016-17

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

regular basis. The seized notebooks contained date-wise notings of the amounts paid to persons in public service. The name and designation of the public servants involved were confirmed by the partners / employees of M/s SRS Mining in their sworn statement recorded u/s 132(4). The assessee was mentioned

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 604/CHNY/2023[2015-16]Status: DisposedITAT Chennai03 Apr 2024AY 2015-16

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

regular basis. The seized notebooks contained date-wise notings of the amounts paid to persons in public service. The name and designation of the public servants involved were confirmed by the partners / employees of M/s SRS Mining in their sworn statement recorded u/s 132(4). The assessee was mentioned

Shri K. Palaniswami, Salem vs. DCIT, Central Circle-2(2), Chennai

The appeals of the revenue stand dismissed

ITA 215/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.125/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.126/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.127/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Karuppagounder Palaniswami बनाम 171/1B, Rajapuram 1St Street, Central Circle-2(2) / Vs. Chennai. Nedunchalai Nagar, Salem-636 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. आयकरअपील सं./ Ita No.213/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 5. आयकरअपील सं./ Ita No.214/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 6. आयकरअपील सं./ Ita No.215/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) बनाम/ Shri Karuppagounder Palaniswami Dcit 171/1B, Rajapuram 1St Street, Vs. Central Circle-2(2) Nedunchalai Nagar, Salem-636 004. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P ((अपीलाथ"/Appellant)) : (!"थ" / Respondent)

For Appellant: Shri Sushil Kumar (Advocate) - Ld. ARFor Respondent: Shri V. Nandakumar (CIT) - Ld. DR
Section 132(4)Section 143(3)

seized material allegedly contained date wise notings of the amounts paid to various persons in public service. The name and designation of the public servants involved were confirmed by the partners / employees of M/s SRS mining in sworn statements recorded u/s 132(4) of the Act. Upon perusal of seized ... annexed as ANN/MPK/NS/B&D/S-19 & 20 contain date wise notings of the amounts paid to persons in public service. The name and designation of the public servants involved were confirmed by the partners/employees of M/s SRS Mining in their sworn Statements recorded from them u/s 132(4) of the lncome

Shri K. Palaniswami, Salem vs. DCIT, Central Circle-2(2), Chennai

The appeals of the revenue stand dismissed

ITA 214/CHNY/2023[2016-17]Status: DisposedITAT Chennai03 Apr 2024AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.125/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.126/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.127/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Karuppagounder Palaniswami बनाम 171/1B, Rajapuram 1St Street, Central Circle-2(2) / Vs. Chennai. Nedunchalai Nagar, Salem-636 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. आयकरअपील सं./ Ita No.213/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 5. आयकरअपील सं./ Ita No.214/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 6. आयकरअपील सं./ Ita No.215/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) बनाम/ Shri Karuppagounder Palaniswami Dcit 171/1B, Rajapuram 1St Street, Vs. Central Circle-2(2) Nedunchalai Nagar, Salem-636 004. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P ((अपीलाथ"/Appellant)) : (!"थ" / Respondent)

For Appellant: Shri Sushil Kumar (Advocate) - Ld. ARFor Respondent: Shri V. Nandakumar (CIT) - Ld. DR
Section 132(4)Section 143(3)

seized material allegedly contained date wise notings of the amounts paid to various persons in public service. The name and designation of the public servants involved were confirmed by the partners / employees of M/s SRS mining in sworn statements recorded u/s 132(4) of the Act. Upon perusal of seized ... annexed as ANN/MPK/NS/B&D/S-19 & 20 contain date wise notings of the amounts paid to persons in public service. The name and designation of the public servants involved were confirmed by the partners/employees of M/s SRS Mining in their sworn Statements recorded from them u/s 132(4) of the lncome

Shri K. Palaniswami, Salem vs. DCIT, Central Circle-2(2), Chennai

The appeals of the revenue stand dismissed

ITA 213/CHNY/2023[2015-16]Status: DisposedITAT Chennai03 Apr 2024AY 2015-16

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.125/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.126/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.127/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Karuppagounder Palaniswami बनाम 171/1B, Rajapuram 1St Street, Central Circle-2(2) / Vs. Chennai. Nedunchalai Nagar, Salem-636 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. आयकरअपील सं./ Ita No.213/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 5. आयकरअपील सं./ Ita No.214/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 6. आयकरअपील सं./ Ita No.215/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) बनाम/ Shri Karuppagounder Palaniswami Dcit 171/1B, Rajapuram 1St Street, Vs. Central Circle-2(2) Nedunchalai Nagar, Salem-636 004. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P ((अपीलाथ"/Appellant)) : (!"थ" / Respondent)

For Appellant: Shri Sushil Kumar (Advocate) - Ld. ARFor Respondent: Shri V. Nandakumar (CIT) - Ld. DR
Section 132(4)Section 143(3)

seized material allegedly contained date wise notings of the amounts paid to various persons in public service. The name and designation of the public servants involved were confirmed by the partners / employees of M/s SRS mining in sworn statements recorded u/s 132(4) of the Act. Upon perusal of seized ... annexed as ANN/MPK/NS/B&D/S-19 & 20 contain date wise notings of the amounts paid to persons in public service. The name and designation of the public servants involved were confirmed by the partners/employees of M/s SRS Mining in their sworn Statements recorded from them u/s 132(4) of the lncome