UNITED INDIA INSURANCE CO.LIMITED,CHENNAI vs. PCIT-3, CHENNAI

142(1) of the Act, the Assessing Officer specifically sought for\nexplanation vide question No. 12(1) of the notice and dealt the issue\nextensively. Thus, the question of no enquiry by the Assessing Office\ndoes not arise at all. In view of the above, we find that the Id. PCIT is not\ncorrect in invoking the provisions of section

UNITED INDIA INSUANCE CO LIMITED,CHENNAI vs. PCIT 3, CHENNAI

142(1) of the Act, the Assessing Officer specifically sought for\nexplanation vide question No. 12(1) of the notice and dealt the issue\nextensively. Thus, the question of no enquiry by the Assessing Office\ndoes not arise at all. In view of the above, we find that the Id. PCIT is not\ncorrect in invoking the provisions of section

UNITED INDIA INSURANCE CO.LTD,CHENNAI vs. PCIT-3,, CHENNAI

142(1) of the Act, the Assessing Officer specifically sought for\nexplanation vide question No. 12(1) of the notice and dealt the issue\nextensively. Thus, the question of no enquiry by the Assessing Office\ndoes not arise at all. In view of the above, we find that the Id. PCIT is not\ncorrect in invoking the provisions of section

UNITED INDIA INSURANCE CO LTD,CHENNAI vs. PCIT, CHENNAI

142(1) of the Act, the Assessing Officer specifically sought for\nexplanation vide question No. 12(1) of the notice and dealt the issue\nextensively. Thus, the question of no enquiry by the Assessing Office\ndoes not arise at all. In view of the above, we find that the Id. PCIT is not\ncorrect in invoking the provisions of section

UCAL LIMITED,CHENNAI vs. PCIT, CHENNAI-3,, CHENNAI

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

TDS / TCS 467 18. - Details of acquisition and use of assets 479 19. - Certificate for grant of expenses under Section 481 35(2AB) of the Act 20. 05.03.2022 Notice under Section 142

M/S. CASTLEWICK FZE,DUBAI vs. ACIT,INTERNATIONAL TAXATION, CIRCLE-1(1), CHENNAI

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

TDS u/s.195 of the Income\nTax Act, 1961.\nIt is clear that the Tribunal has given the finding after considering the\ndecision of the co-ordinate bench as well as decision of Hon'ble\nMadras High Court in the case of Bangkok Glass Industry Co. Ltd. Vs.\nACIT (supra). In view of the above discussion and by following the\ndecision

GRAND ARK LOGISTICS PVT. LTD.,CHENNAI vs. DCIT, CORP. CIRCLE-1(1), CHENNAI

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

TDS. The CIT(A) upheld this disallowance. The assessee appealed to the tribunal.", "held": "The Tribunal noted that the CIT(A) rejected additional evidence filed by the assessee without adequate justification. The Tribunal considered this evidence crucial for determining the applicability of Section 194C(6) and the disallowance under Section 40(a)(ia).", "result": "Allowed", "sections": [ "143(3)", "144B", "142

DCIT,NON CORPORATE CIRCLE-2,, COIMBATORE vs. M/S D GEM MOUNT, COIMBATORE

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

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.782/Chny/2023 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of Vs. M/S. D. Gem Mount, Income Tax, No. 19, Vedapatti Road, Non-Corporate Circle 2, Aayakar Telungupalayam, Bhavan, 63, Race Course Road, Coimbatore 641 039. Coimbatore 641 018. [Pan:Aaffd8890G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Hema Bhupal, Jcit ""थ" की ओर से/Respondent By : Shri S. Sridhar, Advocate सुनवाई की तारीख/ Date Of Hearing : 27.03.2024 घोषणा की तारीख /Date Of Pronouncement : 10.04.2024 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi Dated 30.03.2023 For The Assessment Year 2017-18. 2. The Appeal Filed By The Revenue Is Delayed By 32 Days, For Which, The Dcit, Non Corporate Circle-2, Coimbatore Has Filed A Petition In The Form Of An Affidavit For Condonation Of The Delay Explaining The Cause For The Delay In Filing The Appeal & Prayed That 2

section 142(1) of the Act dated 30.10.2019, wherein, the assessee has uploaded the details of TDS expenses, financial statement

BIMETAL BEARINGS LIMITED,CHENNAI vs. DCIT, CHENNAI

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

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos. 668, 669, 670 & 671/Chny/2015 िनधा"रण वष"/Assessment Years:2007-08 To 2010-11 M/S. Bimetal Bearings Limited, The Deputy Commissioner Of 18, Race Course Road, Vs. Income Tax, Large Taxpayer Unit, Coimbatore 641 018. 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar Western Extension, [Pan:Aaacb2036Q] Chennai 600 101. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 02.07.2019 घोषणा की तारीख /Date Of Pronouncement : 29.08.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: These Four Appeals Filed By The Same Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai All Dated 30.01.2015 Relevant To The Assessment Years 2007-08, 2008-09, 2009-10 & 2010-11. Since Common Issues Have Been Raised In These Appeals, Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity.

TDS on the payments of travel and other charges to the persons providing the technical services, the Assessing Officer made disallowance under section 40(a)(i) of the Act. 4.2 However, while making disallowance, the Assessing Officer has not given any findings in the assessment order that the reimbursement of expenses could be recognized as income of the assessee

BIMETAL BEARINGS LIMITED,CHENNAI vs. DCIT, CHENNAI

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

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos. 668, 669, 670 & 671/Chny/2015 िनधा"रण वष"/Assessment Years:2007-08 To 2010-11 M/S. Bimetal Bearings Limited, The Deputy Commissioner Of 18, Race Course Road, Vs. Income Tax, Large Taxpayer Unit, Coimbatore 641 018. 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar Western Extension, [Pan:Aaacb2036Q] Chennai 600 101. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 02.07.2019 घोषणा की तारीख /Date Of Pronouncement : 29.08.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: These Four Appeals Filed By The Same Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai All Dated 30.01.2015 Relevant To The Assessment Years 2007-08, 2008-09, 2009-10 & 2010-11. Since Common Issues Have Been Raised In These Appeals, Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity.

TDS on the payments of travel and other charges to the persons providing the technical services, the Assessing Officer made disallowance under section 40(a)(i) of the Act. 4.2 However, while making disallowance, the Assessing Officer has not given any findings in the assessment order that the reimbursement of expenses could be recognized as income of the assessee

BIMETAL BEARINGS LIMITED,CHENNAI vs. DCIT, CHENNAI

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

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos. 668, 669, 670 & 671/Chny/2015 िनधा"रण वष"/Assessment Years:2007-08 To 2010-11 M/S. Bimetal Bearings Limited, The Deputy Commissioner Of 18, Race Course Road, Vs. Income Tax, Large Taxpayer Unit, Coimbatore 641 018. 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar Western Extension, [Pan:Aaacb2036Q] Chennai 600 101. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 02.07.2019 घोषणा की तारीख /Date Of Pronouncement : 29.08.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: These Four Appeals Filed By The Same Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai All Dated 30.01.2015 Relevant To The Assessment Years 2007-08, 2008-09, 2009-10 & 2010-11. Since Common Issues Have Been Raised In These Appeals, Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity.

TDS on the payments of travel and other charges to the persons providing the technical services, the Assessing Officer made disallowance under section 40(a)(i) of the Act. 4.2 However, while making disallowance, the Assessing Officer has not given any findings in the assessment order that the reimbursement of expenses could be recognized as income of the assessee

BIMETAL BEARINGS LIMITED,CHENNAI vs. DCIT, CHENNAI

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

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos. 668, 669, 670 & 671/Chny/2015 िनधा"रण वष"/Assessment Years:2007-08 To 2010-11 M/S. Bimetal Bearings Limited, The Deputy Commissioner Of 18, Race Course Road, Vs. Income Tax, Large Taxpayer Unit, Coimbatore 641 018. 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar Western Extension, [Pan:Aaacb2036Q] Chennai 600 101. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 02.07.2019 घोषणा की तारीख /Date Of Pronouncement : 29.08.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: These Four Appeals Filed By The Same Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai All Dated 30.01.2015 Relevant To The Assessment Years 2007-08, 2008-09, 2009-10 & 2010-11. Since Common Issues Have Been Raised In These Appeals, Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Brevity.

TDS on the payments of travel and other charges to the persons providing the technical services, the Assessing Officer made disallowance under section 40(a)(i) of the Act. 4.2 However, while making disallowance, the Assessing Officer has not given any findings in the assessment order that the reimbursement of expenses could be recognized as income of the assessee

DCIT,CC-2(1), CHENNAI vs. M/S, JAN DE NUL DREDGING (I)(P)LTD, CHENNAI

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.870/Chny/2020 िनधा"रण वष"/Assessment Year: 2011-12 The Deputy Commissioner Of Vs. M/S. Jan De Nul Dredging (I)(P) Ltd., “Capital”, 10Th Floor, No. 554/555, Income Tax, Corporate Circle 2(1), Room No. 511, 5Th Floor, Wanaparthy Mount Road, Chennai 600 018. Block, No. 121, M.G. Road, Chennai 600 034. [Pan:Aaacj6482G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Hema Bhupal, Jcit ""थ" की ओर से/Respondent By : Shri Ashik Shah, C.A. & Ms. C. Sowndarya, C.A. सुनवाई की तारीख/ Date Of Hearing : 02.02.2023 घोषणा की तारीख /Date Of Pronouncement : 08.02.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 6, Chennai, Dated 26.08.2020 Relevant To The Assessment Year 2011-12. 2. Facts Are, In Brief, That The Assessee Is Engaged In The Business Of Dredging Services & Filed Its Return Of Income For The Assessment Year 2011-12 On 30.11.2011 Admitting Total Income Of ₹.3,86,20,850/-. The Return Filed By The Assessee Was Initially Processed Under Section 143(1)

142(1) of the Act, the Assessing Officer has 6 I.T.A. No. 870/Chny/20 completed the assessment under section 143(3) r.w.s. 144C of the Act dated 31.03.2015. However, the Assessing Officer reopened the assessment by issuing notice under section 148 of the Act. The Assessing Officer recorded the following reasons for reopening of assessment: “On scrutiny of records

ACIT, CHENNAI vs. SHREE BALAJI COMMUNICATIONS, CHENNAI

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

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 36/Mds/2015 "नधा"रण वष"/Assessment Year:2010-11 The Assistant Commissioner Of M/S. Shree Balaji Communications, Income Tax, Vs. No. 18/126, Dhan Enclave, Non-Corporate Circle 20, Bhajani Kovil St., Choolaimedu, Chennai 34. Chennai 600 094. [Pan:Abifs0605A]] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Dr. M.M. Bhusari, Cit ""यथ" क" ओर से/Respondent By : Shri M.P. Senthil Kumar, Advocate सुनवाई क" तार"ख/ Date Of Hearing : 26.04.2016 घोषणा क" तार"ख /Date Of Pronouncement : 08.07.2016 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) Iv, Chennai, Dated 16.10.2014 Relevant To The Assessment Year 2010-11. In This Appeal, The Only Effective Ground Raised By The Revenue Is With Regard To Deletion Of Addition Made Under Section 40(A)(Ia) Of The Income Tax Act, 1961 [“Act” In Short] Towards

TDS under section 194J of the Act in respect of payment for purchase of film copyrights. 2. Brief facts of the case are that the assessee is firm and filed its return of income for the assessment year 2010-11 on 28.09.2010 admitting an income of ₹.1,11,168/-. The return filed by the assessee was processed under section

JAYASHREE AND COMPANY,TIRUPUR vs. ITO, WARD-1(2), TIRUPUR

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

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3349 & 3350/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 Jayashree & Company, Vs. The Income Tax Officer, 1-B, Kumar Nagar West, Ward 1(2), Valayangadu, Tirupur 641 603. Tiruppur. [Pan:Aaefj4555F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate (Erode) ""थ" की ओर से/Respondent By : Shri A. Sasikumar, Cit सुनवाई की तारीख/ Date Of Hearing : 24.02.2025 घोषणा की तारीख /Date Of Pronouncement : 28.02.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Dated 18.11.2024 & 14.11.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Years 2016-17 & 2018-19 Under Sections 271(1)(B) & 271(1)(D) Of The Income Tax Act, 1961 [“Act” In Short] Respectively.

TDS statements – payments to contractors/interest ₹.7,68,702/-. Since the assessee failed to file the return of income for the assessment year under consideration, the Jurisdictional Assessing Officer passed order under section 148A(d) of the Act by following due procedure. However, the assessee could not file the return of income. The Assessing Officer issued notices under section 142

JAYASHREE AND COMPANY,TIRUPUR vs. ITO, WARD-1(2), TIRUPPUR

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

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3349 & 3350/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 Jayashree & Company, Vs. The Income Tax Officer, 1-B, Kumar Nagar West, Ward 1(2), Valayangadu, Tirupur 641 603. Tiruppur. [Pan:Aaefj4555F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate (Erode) ""थ" की ओर से/Respondent By : Shri A. Sasikumar, Cit सुनवाई की तारीख/ Date Of Hearing : 24.02.2025 घोषणा की तारीख /Date Of Pronouncement : 28.02.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Dated 18.11.2024 & 14.11.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Years 2016-17 & 2018-19 Under Sections 271(1)(B) & 271(1)(D) Of The Income Tax Act, 1961 [“Act” In Short] Respectively.

TDS statements – payments to contractors/interest ₹.7,68,702/-. Since the assessee failed to file the return of income for the assessment year under consideration, the Jurisdictional Assessing Officer passed order under section 148A(d) of the Act by following due procedure. However, the assessee could not file the return of income. The Assessing Officer issued notices under section 142

VAIDYANATHAN KALAIVANI,CHENNAI vs. PCIT, CHENNAI

Appeal of the assessee stands dismissed

TDS deducted as refund. The Assessing Officer accepted the return. However, the PCIT initiated proceedings under Section 263, holding that the compensation was taxable as 'income from other sources' under Section 56(2)(xi) of the Income Tax Act, 1961, and directed the Assessing Officer to revise the assessment.", "held": "The Tribunal held that the Assessing Officer's original assessment

CRR LEATHERS,CHENNAI vs. ITO, CHENNAI

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

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.616/Mds/2017 "नधा"रण वष"/Assessment Year:2008-09 M/S. Crr Leathers, The Income Tax Officer, 9/5, Patnool Sardarjung Street, Vs. Non Corporate Ward 4(3), Periamet, Chennai 600 003. Chennai 600 006. [Pan: Aaafc4173G] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri S. Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Shri K. Ravi, Jcit सुनवाई क" तार"ख/ Date Of Hearing : 08.06.2017 घोषणा क" तार"ख /Date Of Pronouncement : 21.08.2017 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 5, Chennai Dated 27.10.2016 Relevant To The Assessment Year 2008-09, Wherein, In The Grounds Appeal, Besides Challenging The Confirmation Of Various Additions For Want Of Tds Under Section 195 Of The Income Tax Act, 1961 [“Act” In Short], The Assessee Has Mainly Challenged Confirmation Of Reopening Of Assessment, Which Is Barred By Limitation.

TDS under section 195 of the Income Tax Act, 1961 [“Act” in short], the assessee has mainly challenged confirmation of reopening of assessment, which is barred by limitation. 2 I.T.A. No.616/M/17 2. Brief facts of the case are that the assessee is an exporter of finished leathers and filed its return of income on 30.09.2008 declaring total income