DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI vs. RADIANCE REALTY DEVELOPERS INDIA LTD., CHENNAI

In the result, all the appeals of the Revenue and the assessee as\nwell as the Cross-Objections of the assessee are dismissed

Bench: SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nITA Nos.2978 - 2984/Chny/2024\n&\nCO Nos.11-17/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2016-17 to 2022-23\n\nThe DCIT,\nCentral Circle-2(1),\nChennai.\n(अपीलार्थी/Appellant)\nM/s Radiance Realty-\nDevelopers India Ltd.,\nRadiance Towers, 1st Floor,\n33 Feet Road, Anna Salai,\nGuindy, Chennai – 600 032.\n[PAN: AACCN5152H]\n(प्रत्यर्थी/Respondent/Cross\nObjector)\n\nITA Nos.2971 - 2972/Chny/2024\nनिर्धारणवर्ष/

bogus for\nbeing non-verifiable. The AO accordingly rejected the book results and\nestimated the income of the assessee at a much higher sum. On appeal,\nthe Hon'ble High Court held that, even if the purchases were not\nverifiable, it was not in dispute that the assessee had indeed carried out\ncivil construction and therefore would have made purchases

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI vs. RADIANCE REALTY DEVELOPERS INDIA LTD., CHENNAI

Bench: SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nITA Nos.2978 - 2984/Chny/2024\n&\nCO Nos.11-17/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2016-17 to 2022-23\n\nThe DCIT,\nCentral Circle-2(1),\nChennai.\nM/s Radiance Realty-\nDevelopers India Ltd.,\nRadiance Towers, 1st Floor,\n33 Feet Road, Anna Salai,\nGuindy, Chennai – 600 032.\n[PAN: AACCN5152H]\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent/Cross\nObjector)\n\nITA Nos.2971 - 2972/Chny/2024\nनिर्धारणवर्ष/

bogus for\nbeing non-verifiable. The AO accordingly rejected the book results and\nestimated the income of the assessee at a much higher sum. On appeal,\nthe Hon'ble High Court held that, even if the purchases were not\nverifiable, it was not in dispute that the assessee had indeed carried out\ncivil construction and therefore would have made purchases

RADIANCE REALTY DEVELOPERS INDIA LIMITED,CHENNAI vs. DCIT CENTRAL CIRCLE 2(1), CHENNAI

Bench: SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nITA Nos.2978 - 2984/Chny/2024\n&\nCO Nos.11-17/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2016-17 to 2022-23\n\nThe DCIT,\nCentral Circle-2(1),\nChennai.\nM/s Radiance Realty-\nDevelopers India Ltd.,\nRadiance Towers, 1st Floor,\n33 Feet Road, Anna Salai,\nGuindy, Chennai – 600 032.\n[PAN: AACCN5152H]\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent/Cross\nObjector)\n\nITA Nos.2971 - 2972/Chny/2024\nनिर्धारणवर्ष/

bogus for\nbeing non-verifiable. The AO accordingly rejected the book results and\nestimated the income of the assessee at a much higher sum. On appeal,\nthe Hon'ble High Court held that, even if the purchases were not\nverifiable, it was not in dispute that the assessee had indeed carried out\ncivil construction and therefore would have made purchases

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI vs. RADIANCE REALTY DEVELOPERS INDIA LTD., CHENNAI

In the result, all the appeals of the Revenue and the assessee as\nwell as the Cross-Objections of the assessee are dismissed

Bench: SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nITA Nos.2978 - 2984/Chny/2024\n&\nCO Nos.11-17/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2016-17 to 2022-23\n\nThe DCIT,\nCentral Circle-2(1),\nChennai.\nM/s Radiance Realty-\nDevelopers India Ltd.,\nRadiance Towers, 1st Floor,\n33 Feet Road, Anna Salai,\nGuindy, Chennai – 600 032.\n[PAN: AACCN5152H]\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent/Cross\nObjector)\n\nITA Nos.2971 - 2972/Chny/2024\nनिर्धारणवर्ष/

bogus for\nbeing non-verifiable. The AO accordingly rejected the book results and\nestimated the income of the assessee at a much higher sum. On appeal,\nthe Hon'ble High Court held that, even if the purchases were not\nverifiable, it was not in dispute that the assessee had indeed carried out\ncivil construction and therefore would have made purchases

RADIANCE REALTY DEVELOPERS INDIA LIMITED,CHENNAI vs. DCIT CENTRAL CIRCLE 2(1), CHENNAI

Bench: SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nITA Nos.2978 - 2984/Chny/2024\n&\nCO Nos.11-17/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2016-17 to 2022-23\n\nThe DCIT,\nCentral Circle-2(1),\nChennai.\nM/s Radiance Realty-\nDevelopers India Ltd.,\nRadiance Towers, 1st Floor,\n33 Feet Road, Anna Salai,\nGuindy, Chennai – 600 032.\n[PAN: AACCN5152H]\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent/Cross\nObjector)\n\nITA Nos.2971 - 2972/Chny/2024\nनिर्धारणवर्ष/

bogus for\nbeing non-verifiable. The AO accordingly rejected the book results and\nestimated the income of the assessee at a much higher sum. On appeal,\nthe Hon'ble High Court held that, even if the purchases were not\nverifiable, it was not in dispute that the assessee had indeed carried out\ncivil construction and therefore would have made purchases

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI vs. RADIANCE REALTY DEVELOPERS INDIA LTD., CHENNAI

In the result, all the appeals of the Revenue and the assessee as\nwell as the Cross-Objections of the assessee are dismissed

Bench: SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nITA Nos.2978 - 2984/Chny/2024\n&\nCO Nos.11-17/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2016-17 to 2022-23\n\nThe DCIT,\nCentral Circle-2(1),\nChennai.\nM/s Radiance Realty-\nDevelopers India Ltd.,\nRadiance Towers, 1st Floor,\n33 Feet Road, Anna Salai,\nGuindy, Chennai – 600 032.\n[PAN: AACCN5152H]\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent/Cross\nObjector)\n\nITA Nos.2971 - 2972/Chny/2024\nनिर्धारणवर्ष/

bogus for\nbeing non-verifiable. The AO accordingly rejected the book results and\nestimated the income of the assessee at a much higher sum. On appeal,\nthe Hon'ble High Court held that, even if the purchases were not\nverifiable, it was not in dispute that the assessee had indeed carried out\ncivil construction and therefore would have made purchases

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI vs. RADIANCE REALTY DEVELOPERS INDIA LTD., CHENNAI

In the result, all the appeals of the Revenue and the assessee as\nwell as the Cross-Objections of the assessee are dismissed

Bench: SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nITA Nos.2978 - 2984/Chny/2024\n&\nCO Nos.11-17/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2016-17 to 2022-23\n\nThe DCIT,\nCentral Circle-2(1),\nChennai.\nM/s Radiance Realty-\nDevelopers India Ltd.,\nRadiance Towers, 1st Floor,\n33 Feet Road, Anna Salai,\nGuindy, Chennai – 600 032.\n[PAN: AACCN5152H]\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent/Cross\nObjector)\n\nITA Nos.2971 - 2972/Chny/2024\nनिर्धारणवर्ष/

bogus for\nbeing non-verifiable. The AO accordingly rejected the book results and\nestimated the income of the assessee at a much higher sum. On appeal,\nthe Hon'ble High Court held that, even if the purchases were not\nverifiable, it was not in dispute that the assessee had indeed carried out\ncivil construction and therefore would have made purchases

R. G. SUNDAR & CO,ERODE vs. DCIT, CENTRAL CIRCLE-2,, COIMBATORE

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1599 & 1600/Chny/2023 िनधा"रण वष"/Assessment Years: 2014-15 & 2015-16 M/S. R.G. Sundar & Co., The Deputy Commissioner Erode Feeds Producers, Vs. Of Income Tax, 82, Perundurai Road, Central Circle-2, Perundurai – 638 001. Coimbatore Pan: Aaffr 3771C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri T. Banusekar, Advocate Shri Suraj Nahar, Ca ""यथ" क" ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 25.04.2024 घोषणा क" तारीख/Date Of Pronouncement : 30.04.2024

bogus purchases not supported by vouchers. The assessment was completed u/s.143 r.w.s. 147 of the Act after arriving at a net loss of Rs.1,22,08,160/-. As the assessee voluntarily included this sum of Rs.22,35,000/- as additional income, ITA Nos.1599 & 1600/Chny/2023 penalty

R. G. SUNDAR & CO,ERODE vs. DCIT, CENTRAL CIRCLE-2 , COIMBATORE

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1599 & 1600/Chny/2023 िनधा"रण वष"/Assessment Years: 2014-15 & 2015-16 M/S. R.G. Sundar & Co., The Deputy Commissioner Erode Feeds Producers, Vs. Of Income Tax, 82, Perundurai Road, Central Circle-2, Perundurai – 638 001. Coimbatore Pan: Aaffr 3771C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri T. Banusekar, Advocate Shri Suraj Nahar, Ca ""यथ" क" ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 25.04.2024 घोषणा क" तारीख/Date Of Pronouncement : 30.04.2024

bogus purchases not supported by vouchers. The assessment was completed u/s.143 r.w.s. 147 of the Act after arriving at a net loss of Rs.1,22,08,160/-. As the assessee voluntarily included this sum of Rs.22,35,000/- as additional income, ITA Nos.1599 & 1600/Chny/2023 penalty

ITO NON CORPORATE WARD-3(3), CHENNAI vs. BARAI HITENDRA SUNITA, CHENNAI

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

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.3457/Chny/2019 िनधा"रण वष"/Assessment Year: 2014-15 The Income Tax Officer, Vs. Ms. Barai Hitendra Sunita, Non Corporate Ward 3(3), No. 35, Poes Garden, 121, Mahatma Gandhi Road, Chennai 600 086. Nungambakkam, Chennai 600 034. [Pan:Bkops4159K] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri P. Sajit Kumar, Jcit : ""थ" की ओर से/Respondent By Shri T. Vasudevan, Advocate : सुनवाई की तारीख/ Date Of Hearing 11.01.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.01.2023 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) 4, Chennai, Dated 23.10.2019 Relevant To The Assessment Year 2014-15. The Only Issue Involved In This Appeal Is Relating To Deletion Of Penalty Levied Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

bogus claim and therefore, the penalty has to be levied under section 271(1)(c) of the Act and strongly supported the order passed by the Assessing Officer. 5. On the other hand, the ld. Counsel for the assessee has submitted that once the details of company in which the assessee has purchased

V.S. NATARAJAN,THANJAVUR vs. ACIT, CC-3(2), CHENNAI

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

Bench: Shri Manu Kumar Giri, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 1603 & 1604/Chny/2024 िनधा"रण वष" / Assessment Years: 2019-20 & 2020-21 Valikaramuthu Subramanian Assistant Commissioner Of Natarajan, V. Income-Tax, No. 104-B, 3Rd Street, Central Circle -3(2), Mangalapuram, Medical College Chennai. Road, Voc Nagar, Thanjavur – 613 007. [Pan: Acypn-0616-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Shri. Nilay Baran Som, Cit सुनवाई की तारीख/Date Of Hearing : 26.09.2024 घोषणा की तारीख/Date Of Pronouncement : 18.10.2024 आदेश /O R D E R Per S. R. Raghunatha:

penalty proceedings u/s. 271D of the Act. 8. You have taken the cash loans as above in order to return inflated amounts of sales invoices to Kals Group an others. Since you are the controlling head of the entire Devi Bottle Group and since you have borrowed the cash loans, the same has to be held to be pertaining

V.S. NATARAJAN,THANJAVUR vs. ACIT, CC-3(2), , CHENNAI

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

Bench: Shri Manu Kumar Giri, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 1603 & 1604/Chny/2024 िनधा"रण वष" / Assessment Years: 2019-20 & 2020-21 Valikaramuthu Subramanian Assistant Commissioner Of Natarajan, V. Income-Tax, No. 104-B, 3Rd Street, Central Circle -3(2), Mangalapuram, Medical College Chennai. Road, Voc Nagar, Thanjavur – 613 007. [Pan: Acypn-0616-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Shri. Nilay Baran Som, Cit सुनवाई की तारीख/Date Of Hearing : 26.09.2024 घोषणा की तारीख/Date Of Pronouncement : 18.10.2024 आदेश /O R D E R Per S. R. Raghunatha:

penalty proceedings u/s. 271D of the Act. 8. You have taken the cash loans as above in order to return inflated amounts of sales invoices to Kals Group an others. Since you are the controlling head of the entire Devi Bottle Group and since you have borrowed the cash loans, the same has to be held to be pertaining

SM FEEDS & FARMS (INDIA) PVT LTD.,CHENNAI vs. ACIT CORPORATE CIRCLE 6(2), CHENNAI

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

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita No.1603/Chny/2019 िनधा"रण वष" /Assessment Year: 2014-15 V. M/S.Sm Feeds & Farms (India)- The Asst. Commissioner- Pvt. Ltd., Of Income Tax, “Lucky Building”, No.938, 12Th Corporate Circle-6(2), Central Cross Street, Chennai. Mkb Nagar, Vyasarpadi, Chennai-600 039. [Pan: Aancs 2321 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

bogus purchase and sale entries were removed from the books of accounts without giving sufficient opportunity to the appellant. 3. The Commissioner of Income Tax (Appeals) erred in not adjudicating the grounds challenging the notice u/s.274 r.w.s. 271(1)(c) and the levy of penalty

DEPUTY COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. MS DAR PARADISE PVT. LTD., COIMBATORE

In the result, appeal filed by the revenue is dismissed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 1106/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner Of M/S. Dar Paradise Pvt. Ltd., Income Tax, V. 599, Raja Street, Corporate Circle -1, Coimbatore – 641 001. Coimbatore. [Pan: Aafcd-3066-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Clement Ramesh Kumar, Cit ""यथ" क" ओर से/Respondent By : Shri. N. Arjun Raj, Ca सुनवाई क" तारीख/Date Of Hearing : 05.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.03.2024

bogus. Further, the assessee has submitted that the books of accounts of assessee are audited and no defect has been pointed out by the auditor in the maintenance of books of accounts. Further, the books of accounts have not rejected by the Assessing Officer. The total sales as reflected in the Sales Register tally with

R.MURALIDHARA,CHENNAI vs. ITO,CHEW-110-1, CHENNAI

The appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Manomohan Das, Hon’Ble Jm

penalty has been levied vide order dated 14-02-2022. Though the assessee has raised multiple grounds of appeal in quantum appeal ITA No.449/Chny/2023, however, the same, in sum and substance, assails the disallowance of purchase of Rs.75.84 Crores as made by the assessee during this year. 2. The Ld. AR submitted that almost entire purchases have been disallowed which

R.MURALIDHARA,CHENNAI vs. ITO,CHE-W-(110)(1), CHENNAI

The appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Manomohan Das, Hon’Ble Jm

penalty has been levied vide order dated 14-02-2022. Though the assessee has raised multiple grounds of appeal in quantum appeal ITA No.449/Chny/2023, however, the same, in sum and substance, assails the disallowance of purchase of Rs.75.84 Crores as made by the assessee during this year. 2. The Ld. AR submitted that almost entire purchases have been disallowed which

ACIT, NUNGAMBAKKAM vs. HARIWAY LINES PVT LTD, CHENNAI

In the result, both the appeals of the Revenue are dismissed

penalty or launching of prosecution. Further, such actions\nshow the Department as a whole and officers concerned in poor light.\n2. I am further directed to invite your attention to the\nInstructions/Guidelines issued by CBDT from time to time, as referred\nabove, through which the Board has emphasized upon the need to\nfocus on gathering evidences during Search/Survey

ACIT, CENTRAL CIRCLE 2.4, NUNGAMBAKKAM vs. RISHI ENTERPRISES, PUDUKKOTTAI

In the result, both the appeals of the Revenue are dismissed

penalty or launching of prosecution. Further, such actions\nshow the Department as a whole and officers concerned in poor light.\n2. I am further directed to invite your attention to the\nInstructions/Guidelines issued by CBDT from time to time, as referred\nabove, through which the Board has emphasized upon the need to\nfocus on gathering evidences during Search/Survey

A GOVINDARAJ, DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2 MADURAI, CENTRAL RANGE, MADURAI vs. CHELLADHURAI RAJASINGH, SIVAKASI

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

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.130/Chny/2024 िनधा"रण वष"/Assessment Year: 2013-14 V. The Dcit, Shri Chelladhurai Rajasingh, Central Circle-2, No.84, Railway Feeder Road, Madurai. Kamarajar Road, Sivakasi-626 123. [Pan: Aaqpr 9845 L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

purchase of vacant land measuring 100 acres (approx.) for the purpose of my business. The above said properties are located at Ayar Dharmam and Peraiyur in Virudhunagar and Madurai Districts respectively. The relevant copy of documents are located in our office and the originals are mortgaged to BANK OF INDIA, Sivakasi Branch. I have borrowed the sum of Rs.4