DCIT, CC-2(1),, CHENNAI vs. M/S. SNJ DISTILLERS PVT. LTD.,, CHENNAI

In the result, the appeals filed by the Revenue for Asst

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A.Nos.2703, 2704, 2705/Chny/2019, ("नधा"रण वष" / Assessment Years: 2014-15,2015-16 & 2016-17) The Dcit, Vs M/S. Snj Distillers Pvt. Ltd. Central Circle 2(1), Old No.47, New No.99, Chennai – 600 034. Canal Bank Road, Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./I.T.A.Nos.2194, 2195 & 2993/Chny/2019, ("नधा"रण वष" / Assessment Years: 2015-16, 2016-17 & 2017-18) Vs The Acit, M/S. Snj Distillers Pvt. Ltd. Old No.47, New No.99, Central Circle 2(1), Canal Bank Road, Chennai – 600 034. Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri D. Anand, Advocate : राज"कीओरसे /Revenue By Shri Ar.V. Sreenivasan, Addl.Cit : सुनवाई क" तार"ख/Date Of Hearing 13.10.2020 घोषणा क" तार"ख /Date Of Pronouncement : 04.11.2020

undisclosed income found on the basis of the documents seized during the course of search is nothing but unaccounted cash received from various vendors and suppliers by way of inflation of expenditure in the books of accounts. Accordingly confirmed the additions made by the AO towards unaccounted cash for all assessment years. Aggrieved by the Ld.CIT(A) order, the assessee

SNJ DISTILLERS PVT LTD.,CHENNAI vs. ACIT CENTRAL CIRCLE-2(1), CHENNAI

In the result, the appeals filed by the Revenue for Asst

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A.Nos.2703, 2704, 2705/Chny/2019, ("नधा"रण वष" / Assessment Years: 2014-15,2015-16 & 2016-17) The Dcit, Vs M/S. Snj Distillers Pvt. Ltd. Central Circle 2(1), Old No.47, New No.99, Chennai – 600 034. Canal Bank Road, Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./I.T.A.Nos.2194, 2195 & 2993/Chny/2019, ("नधा"रण वष" / Assessment Years: 2015-16, 2016-17 & 2017-18) Vs The Acit, M/S. Snj Distillers Pvt. Ltd. Old No.47, New No.99, Central Circle 2(1), Canal Bank Road, Chennai – 600 034. Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri D. Anand, Advocate : राज"कीओरसे /Revenue By Shri Ar.V. Sreenivasan, Addl.Cit : सुनवाई क" तार"ख/Date Of Hearing 13.10.2020 घोषणा क" तार"ख /Date Of Pronouncement : 04.11.2020

undisclosed income found on the basis of the documents seized during the course of search is nothing but unaccounted cash received from various vendors and suppliers by way of inflation of expenditure in the books of accounts. Accordingly confirmed the additions made by the AO towards unaccounted cash for all assessment years. Aggrieved by the Ld.CIT(A) order, the assessee

DCIT, CC-2(1),, CHENNAI vs. M/S. SNJ DISTILLERS PVT. LTD., CHENNAI

In the result, the appeals filed by the Revenue for Asst

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A.Nos.2703, 2704, 2705/Chny/2019, ("नधा"रण वष" / Assessment Years: 2014-15,2015-16 & 2016-17) The Dcit, Vs M/S. Snj Distillers Pvt. Ltd. Central Circle 2(1), Old No.47, New No.99, Chennai – 600 034. Canal Bank Road, Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./I.T.A.Nos.2194, 2195 & 2993/Chny/2019, ("नधा"रण वष" / Assessment Years: 2015-16, 2016-17 & 2017-18) Vs The Acit, M/S. Snj Distillers Pvt. Ltd. Old No.47, New No.99, Central Circle 2(1), Canal Bank Road, Chennai – 600 034. Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri D. Anand, Advocate : राज"कीओरसे /Revenue By Shri Ar.V. Sreenivasan, Addl.Cit : सुनवाई क" तार"ख/Date Of Hearing 13.10.2020 घोषणा क" तार"ख /Date Of Pronouncement : 04.11.2020

undisclosed income found on the basis of the documents seized during the course of search is nothing but unaccounted cash received from various vendors and suppliers by way of inflation of expenditure in the books of accounts. Accordingly confirmed the additions made by the AO towards unaccounted cash for all assessment years. Aggrieved by the Ld.CIT(A) order, the assessee

SNJ DISTILLERS PVT LTD.,CHENNAI vs. ACIT CENTRAL CIRCLE-2(1), CHENNAI

In the result, the appeals filed by the Revenue for Asst

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A.Nos.2703, 2704, 2705/Chny/2019, ("नधा"रण वष" / Assessment Years: 2014-15,2015-16 & 2016-17) The Dcit, Vs M/S. Snj Distillers Pvt. Ltd. Central Circle 2(1), Old No.47, New No.99, Chennai – 600 034. Canal Bank Road, Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./I.T.A.Nos.2194, 2195 & 2993/Chny/2019, ("नधा"रण वष" / Assessment Years: 2015-16, 2016-17 & 2017-18) Vs The Acit, M/S. Snj Distillers Pvt. Ltd. Old No.47, New No.99, Central Circle 2(1), Canal Bank Road, Chennai – 600 034. Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri D. Anand, Advocate : राज"कीओरसे /Revenue By Shri Ar.V. Sreenivasan, Addl.Cit : सुनवाई क" तार"ख/Date Of Hearing 13.10.2020 घोषणा क" तार"ख /Date Of Pronouncement : 04.11.2020

undisclosed income found on the basis of the documents seized during the course of search is nothing but unaccounted cash received from various vendors and suppliers by way of inflation of expenditure in the books of accounts. Accordingly confirmed the additions made by the AO towards unaccounted cash for all assessment years. Aggrieved by the Ld.CIT(A) order, the assessee

SNJ DISTILLERS PVT LTD.,CHENNAI vs. ACIT CENTRAL CIRCLE-2(1), CHENNAI

In the result, the appeals filed by the Revenue for Asst

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A.Nos.2703, 2704, 2705/Chny/2019, ("नधा"रण वष" / Assessment Years: 2014-15,2015-16 & 2016-17) The Dcit, Vs M/S. Snj Distillers Pvt. Ltd. Central Circle 2(1), Old No.47, New No.99, Chennai – 600 034. Canal Bank Road, Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./I.T.A.Nos.2194, 2195 & 2993/Chny/2019, ("नधा"रण वष" / Assessment Years: 2015-16, 2016-17 & 2017-18) Vs The Acit, M/S. Snj Distillers Pvt. Ltd. Old No.47, New No.99, Central Circle 2(1), Canal Bank Road, Chennai – 600 034. Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri D. Anand, Advocate : राज"कीओरसे /Revenue By Shri Ar.V. Sreenivasan, Addl.Cit : सुनवाई क" तार"ख/Date Of Hearing 13.10.2020 घोषणा क" तार"ख /Date Of Pronouncement : 04.11.2020

undisclosed income found on the basis of the documents seized during the course of search is nothing but unaccounted cash received from various vendors and suppliers by way of inflation of expenditure in the books of accounts. Accordingly confirmed the additions made by the AO towards unaccounted cash for all assessment years. Aggrieved by the Ld.CIT(A) order, the assessee

DCIT, CC-2(1),, CHENNAI vs. M/S. SNJ DISTILLERS PVT. LTD.,, CHENNAI

In the result, the appeals filed by the Revenue for Asst

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A.Nos.2703, 2704, 2705/Chny/2019, ("नधा"रण वष" / Assessment Years: 2014-15,2015-16 & 2016-17) The Dcit, Vs M/S. Snj Distillers Pvt. Ltd. Central Circle 2(1), Old No.47, New No.99, Chennai – 600 034. Canal Bank Road, Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./I.T.A.Nos.2194, 2195 & 2993/Chny/2019, ("नधा"रण वष" / Assessment Years: 2015-16, 2016-17 & 2017-18) Vs The Acit, M/S. Snj Distillers Pvt. Ltd. Old No.47, New No.99, Central Circle 2(1), Canal Bank Road, Chennai – 600 034. Cit Nagar, Nandanam, Chenani – 600 035. Pan: Aalcs9312F (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रतीक" ओर से/Assessee By : Shri D. Anand, Advocate : राज"कीओरसे /Revenue By Shri Ar.V. Sreenivasan, Addl.Cit : सुनवाई क" तार"ख/Date Of Hearing 13.10.2020 घोषणा क" तार"ख /Date Of Pronouncement : 04.11.2020

undisclosed income found on the basis of the documents seized during the course of search is nothing but unaccounted cash received from various vendors and suppliers by way of inflation of expenditure in the books of accounts. Accordingly confirmed the additions made by the AO towards unaccounted cash for all assessment years. Aggrieved by the Ld.CIT(A) order, the assessee

DCIT, COIMBATORE vs. M/S. SENTHIL PAPAIN & FOOD PRODUCTS PVT. LTD., COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

undisclosed assets. The appellant was not given any opportunity of being heard with regard to the issue of estimation of business income. The mere assumption and estimation of business income without any valid proof is against the principles of natural justice and hence the Assessing Officer is directed to delete the addition of Rs.12,12, 76,433/-. This ground

DCIT,, COIMBATORE vs. SHRI. O. ARUMUGASAMY,, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

undisclosed assets. The appellant was not given any opportunity of being heard with regard to the issue of estimation of business income. The mere assumption and estimation of business income without any valid proof is against the principles of natural justice and hence the Assessing Officer is directed to delete the addition of Rs.12,12, 76,433/-. This ground

DCIT, COIMBATORE vs. O.ARUMUGASAMY, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

undisclosed assets. The appellant was not given any opportunity of being heard with regard to the issue of estimation of business income. The mere assumption and estimation of business income without any valid proof is against the principles of natural justice and hence the Assessing Officer is directed to delete the addition of Rs.12,12, 76,433/-. This ground

DCIT,, COIMBATORE vs. SHRI. O. ARUMUGASAMY,, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

undisclosed assets. The appellant was not given any opportunity of being heard with regard to the issue of estimation of business income. The mere assumption and estimation of business income without any valid proof is against the principles of natural justice and hence the Assessing Officer is directed to delete the addition of Rs.12,12, 76,433/-. This ground

O.ARUMUGASAMY,CHENNAI vs. DCIT, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

undisclosed assets. The appellant was not given any opportunity of being heard with regard to the issue of estimation of business income. The mere assumption and estimation of business income without any valid proof is against the principles of natural justice and hence the Assessing Officer is directed to delete the addition of Rs.12,12, 76,433/-. This ground

DCIT,, COIMBATORE vs. SHRI. O. ARUMUGASAMY,, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

undisclosed assets. The appellant was not given any opportunity of being heard with regard to the issue of estimation of business income. The mere assumption and estimation of business income without any valid proof is against the principles of natural justice and hence the Assessing Officer is directed to delete the addition of Rs.12,12, 76,433/-. This ground

M.PALANISAMY,COIMBATORE vs. DCIT, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

undisclosed assets. The appellant was not given any opportunity of being heard with regard to the issue of estimation of business income. The mere assumption and estimation of business income without any valid proof is against the principles of natural justice and hence the Assessing Officer is directed to delete the addition of Rs.12,12, 76,433/-. This ground

DCIT, COIMBATORE vs. SHRI T.M.MUTHUKUMAR, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

undisclosed assets. The appellant was not given any opportunity of being heard with regard to the issue of estimation of business income. The mere assumption and estimation of business income without any valid proof is against the principles of natural justice and hence the Assessing Officer is directed to delete the addition of Rs.12,12, 76,433/-. This ground

DCIT, COIMBATORE vs. O.ARUMUGASAMY, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

undisclosed assets. The appellant was not given any opportunity of being heard with regard to the issue of estimation of business income. The mere assumption and estimation of business income without any valid proof is against the principles of natural justice and hence the Assessing Officer is directed to delete the addition of Rs.12,12, 76,433/-. This ground

O.ARUMUGASAMY,,COIMBATORE vs. DCIT,, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

undisclosed assets. The appellant was not given any opportunity of being heard with regard to the issue of estimation of business income. The mere assumption and estimation of business income without any valid proof is against the principles of natural justice and hence the Assessing Officer is directed to delete the addition of Rs.12,12, 76,433/-. This ground

DCIT, COIMBATORE vs. SHRI O.ARUMUGASAMY, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

undisclosed assets. The appellant was not given any opportunity of being heard with regard to the issue of estimation of business income. The mere assumption and estimation of business income without any valid proof is against the principles of natural justice and hence the Assessing Officer is directed to delete the addition of Rs.12,12, 76,433/-. This ground

DCIT, COIMBATORE vs. SHRI A.SENTHILKUMAR, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

undisclosed assets. The appellant was not given any opportunity of being heard with regard to the issue of estimation of business income. The mere assumption and estimation of business income without any valid proof is against the principles of natural justice and hence the Assessing Officer is directed to delete the addition of Rs.12,12, 76,433/-. This ground