ACIT, CHENNAI vs. M/S. STERLITE INDUSTRIES (INDIA) LTD., TUTICORIN

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

block assessment, the order of the Assessing Officer was set aside on the ground that it was barred by limitation. This issue was examined by this Tribunal in in the case of assessee in I.T.A. No.718/Mds/2011 & I.T.A. No.1008/Mds/2011 and by order dated 23.09.2016, the very same issue was remitted back to the file of the Assessing Officer for reconsideration

ACIT, CHENNAI vs. M/S STERLITE INDUSTRIES (INDIA) LTD., TUTICORIN

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

block assessment, the order of the Assessing Officer was set aside on the ground that it was barred by limitation. This issue was examined by this Tribunal in in the case of assessee in I.T.A. No.718/Mds/2011 & I.T.A. No.1008/Mds/2011 and by order dated 23.09.2016, the very same issue was remitted back to the file of the Assessing Officer for reconsideration

ACIT, CHENNAI vs. M/S. STERLITE INDUSTRIES (INDIA) LTD., TUTICORIN

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

block assessment, the order of the Assessing Officer was set aside on the ground that it was barred by limitation. This issue was examined by this Tribunal in in the case of assessee in I.T.A. No.718/Mds/2011 & I.T.A. No.1008/Mds/2011 and by order dated 23.09.2016, the very same issue was remitted back to the file of the Assessing Officer for reconsideration

ACIT, CHENNAI vs. M/S STERLITE INDUSTRIES (INDIA) LTD., CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

block assessment, the order of the Assessing Officer was set aside on the ground that it was barred by limitation. This issue was examined by this Tribunal in in the case of assessee in I.T.A. No.718/Mds/2011 & I.T.A. No.1008/Mds/2011 and by order dated 23.09.2016, the very same issue was remitted back to the file of the Assessing Officer for reconsideration

M/S STERLITE INDUSTRIES (INDIA) LTD.,TUTICORIN vs. DCIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

block assessment, the order of the Assessing Officer was set aside on the ground that it was barred by limitation. This issue was examined by this Tribunal in in the case of assessee in I.T.A. No.718/Mds/2011 & I.T.A. No.1008/Mds/2011 and by order dated 23.09.2016, the very same issue was remitted back to the file of the Assessing Officer for reconsideration

M/S. STERLITE INDUSTRIES (INDIA) LTD.,MADURAI vs. ADDITIONAL CIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

block assessment, the order of the Assessing Officer was set aside on the ground that it was barred by limitation. This issue was examined by this Tribunal in in the case of assessee in I.T.A. No.718/Mds/2011 & I.T.A. No.1008/Mds/2011 and by order dated 23.09.2016, the very same issue was remitted back to the file of the Assessing Officer for reconsideration

DCIT CORPORATE CIRCLE 6(1) (I/C) , CHENNAI vs. SHRIRAM CREDIT COMPANY LIMITED, CHENNAI

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.1199/Chny/2018 िनधा"रण वष"/Assessment Year: 2014-15 The Deputy Commissioner Of Vs. M/S. Shriram Credit Company Income Tax, Corporate Circle 6(1) I/C, Limited, Shriram House, No. 4, Aayakar Bhavan, Wanaparthy Burkit Road, T. Nagar, Block, 7Th Floor, 121, M.G. Road, Chennai 600 042. Chennai 600 034. [Pan:Aagcs4497N] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1307/Chny/2018 िनधा"रण वष"/Assessment Year: 2014-15 M/S. Shriram Credit Company Vs. The Deputy Commissioner Of Limited, Mookambika Complex, Income Tax, No. 4, Lady Desika Road, Corporate Circle 6(1), Mylapore, Chennai 600 004. Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) Department By : Shri P. Sajit Kumar, Jcit Assessee By : Shri R.Sivaraman, Advocate सुनवाई की तारीख/ Date Of Hearing : 30.03.2022 घोषणा की तारीख /Date Of Pronouncement : 13.04.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Revenue As Well As Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 15, Chennai Dated 26.12.2017 Relevant To The Assessment

Block, 7th Floor, 121, M.G. Road, Chennai 600 042. Chennai 600 034. [PAN:AAGCS4497N] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1307/Chny/2018 िनधा"रण वष"/Assessment Year: 2014-15 M/s. Shriram Credit Company Vs. The Deputy Commissioner of Limited, Mookambika Complex, Income Tax, No. 4, Lady Desika Road, Corporate Circle 6(1), Mylapore, Chennai 600 004. Chennai

SHRIRAM CREDIT COMPANY LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 6(1), CHENNAI

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.1199/Chny/2018 िनधा"रण वष"/Assessment Year: 2014-15 The Deputy Commissioner Of Vs. M/S. Shriram Credit Company Income Tax, Corporate Circle 6(1) I/C, Limited, Shriram House, No. 4, Aayakar Bhavan, Wanaparthy Burkit Road, T. Nagar, Block, 7Th Floor, 121, M.G. Road, Chennai 600 042. Chennai 600 034. [Pan:Aagcs4497N] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1307/Chny/2018 िनधा"रण वष"/Assessment Year: 2014-15 M/S. Shriram Credit Company Vs. The Deputy Commissioner Of Limited, Mookambika Complex, Income Tax, No. 4, Lady Desika Road, Corporate Circle 6(1), Mylapore, Chennai 600 004. Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) Department By : Shri P. Sajit Kumar, Jcit Assessee By : Shri R.Sivaraman, Advocate सुनवाई की तारीख/ Date Of Hearing : 30.03.2022 घोषणा की तारीख /Date Of Pronouncement : 13.04.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Revenue As Well As Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 15, Chennai Dated 26.12.2017 Relevant To The Assessment

Block, 7th Floor, 121, M.G. Road, Chennai 600 042. Chennai 600 034. [PAN:AAGCS4497N] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1307/Chny/2018 िनधा"रण वष"/Assessment Year: 2014-15 M/s. Shriram Credit Company Vs. The Deputy Commissioner of Limited, Mookambika Complex, Income Tax, No. 4, Lady Desika Road, Corporate Circle 6(1), Mylapore, Chennai 600 004. Chennai

ITO CORPORATE WARD 6(3), CHENNAI vs. SOUNARARAJA MILLS LTD., DINDIGUL

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.1255/Chny/2018 (िनधा3रण वष3 / Assessment Year: 2014-15) Income Tax Officer M/S Soundararaja Mills Ltd. बनाम/ Corporate Ward-6(3) No.1, Soundararaja Building Aaykar Bhawan, New Block, 7Th Floor G.T.N. Salai, N.G.O. Colony, Vs. 121, M.G.Road, Chennai – 600 034 Dindigul – 624 005. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aaacs-8799-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R.Kumar (Advocate)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri D.V.Subba Rao (Addl.Cit)-Ld.Dr सुनवाई की तारीख/ : 02/12/2021 Date Of Hearing घोषणा की तारीख / : 07/12/2021 Date Of Pronouncement

Assessment Year: 2014-15) Income Tax Officer M/s Soundararaja Mills Ltd. बनाम/ Corporate Ward-6(3) No.1, Soundararaja Building Aaykar Bhawan, New Block, 7th Floor G.T.N. Salai, N.G.O. Colony, Vs. 121, M.G.Road, Chennai – 600 034 Dindigul – 624 005. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAACS-8799-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri R.Kumar

AVA SOFTWARE PVT LTD,CHENNAI vs. CIT(A), CHENNAI

In the result, both these appeals filed by the assessee are allowed

Bench: Shri V. Durga Rao & Shri G. Manjunatha

Assessment Years: 2013-14 & 2015-16) M/s. AVA Software Pvt.Ltd. vs. The Income Tax Officer, 1st floor, Block 2,Bayline Infocity Ltd TDS

AVA SOFTWARE PRIVATE LIMITED,CHENNAI vs. CIT(A), DELHI

In the result, both these appeals filed by the assessee are allowed

Bench: Shri V. Durga Rao & Shri G. Manjunatha

Assessment Years: 2013-14 & 2015-16) M/s. AVA Software Pvt.Ltd. vs. The Income Tax Officer, 1st floor, Block 2,Bayline Infocity Ltd TDS

NEWRY PROPERTIES PVT. LTD.,CHENNAI vs. DCIT, CORP. CIRCLE-4(1), CHENNAI

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

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R. RAGHUNATHA (Accountant Member)

Block, 2nd Avenue, Corporate Circle -4(1) Anna Nagar East, Chennai. Chennai – 600 102. PAN: AABCN 9544J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Y. Sridhar, FCA ""यथ" क" ओर से/Respondent by : Ms. Anitha, Addl.CIT सुनवाई क" तारीख/Date of Hearing : 03.04.2025 घोषणा क" तारीख/Date of Pronouncement : 08.04.2025 आदेश

ACIT, CHENNAI vs. V.S.L.INDIA PRIVATE LIMITED, CHENNAI

In the result, the appeal of the Department in ITA

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

TDS needs to be deducted when payments made to Non Resident and also relied on decision of Co-ordinate Bench. 2.3 The ld. Authorised Representative contra to the submissions of the ld. Departmental Representative argued that this is pure case of reimbursement of expenses incurred on behalf of the company by ITA Nos.1701 to 1703/2013. :- 5 -: parent company

ACIT, CHENNAI vs. V.S.L.INDIA PRIVATE LIMITED, CHENNAI

In the result, the appeal of the Department in ITA

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

TDS needs to be deducted when payments made to Non Resident and also relied on decision of Co-ordinate Bench. 2.3 The ld. Authorised Representative contra to the submissions of the ld. Departmental Representative argued that this is pure case of reimbursement of expenses incurred on behalf of the company by ITA Nos.1701 to 1703/2013. :- 5 -: parent company

ACIT, CHENNAI vs. V.S.L.INDIA PRIVATE LIMITED, CHENNAI

In the result, the appeal of the Department in ITA

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

TDS needs to be deducted when payments made to Non Resident and also relied on decision of Co-ordinate Bench. 2.3 The ld. Authorised Representative contra to the submissions of the ld. Departmental Representative argued that this is pure case of reimbursement of expenses incurred on behalf of the company by ITA Nos.1701 to 1703/2013. :- 5 -: parent company

AVA SOFTWARE PRIVATE LTD,CHENNAI vs. CIT(A), CHENNAI

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.498/Chny/2021 िनधा"रण वष" /Assessment Year: 2014-15 M/S. Ava Software Pvt. Ltd., V. The Income Tax Officer, 1St Floor, Block-2, Tds Ward-1(3), Bayline Infocity Ltd., Chennai. Sh 49A, Navalur – 600 130. Tamil Nadu. [Pan: Aahca 6465 H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Block-2, TDS Ward-1(3), Bayline Infocity Ltd., Chennai. SH 49A, Navalur – 600 130. Tamil Nadu. [PAN: AAHCA 6465 H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Raghu Kumar, Adv. ""यथ" क" ओर से /Respondent by : Mr. AR.V.Sreenivasan, Addl.CIT सुनवाई क" तारीख/Date of Hearing : 24.02.2022 घोषणा क" तारीख /Date of Pronouncement : 24.02.2022 आदेश

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGARAI SRI VIDHYA MANDIR EDUCATIONAL TRUST,, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

block assessment period even in case of completed/unabated assessment. As per the second proviso to Section 153A, only pending assessment/reassessment shall stand abated and the AO would assume the jurisdiction with respect to such abated assessments. It does not provide that all completed/unabated assessments shall abate. If the submission on behalf of the Revenue is accepted, in that case, second

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGRAI SRI VIDYA MANDIR EDUCATIONAL TRUST, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

block assessment period even in case of completed/unabated assessment. As per the second proviso to Section 153A, only pending assessment/reassessment shall stand abated and the AO would assume the jurisdiction with respect to such abated assessments. It does not provide that all completed/unabated assessments shall abate. If the submission on behalf of the Revenue is accepted, in that case, second