ASSISTANT COMMISSIONER OF INCOME-TAX, MADURAI vs. BEACH MINERALS SANDS COMPANY, TIRUNELVELI

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1473 To 1475/Chny/2023 िनधा"रणवष"/Assessment Years: 2015-16 To 2017-18 & Cross-Objection Nos. 28 To 30/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16 To 2017-18 & आयकर अपील सं./Ita Nos.13 & 14/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15 & Cross-Objection Nos. 26 & 27/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

purchases. He pointed out that, the assessee was unable to furnish supportings for these expenses and therefore the AO rightly held that these expenses were not genuine. He therefore supported the AO’s action of not rejecting the books of accounts but making separate additions based on inflation of expenses, on the basis of seized material. He further submitted that

ASSISTANT COMMISSIONER OF INCOME-TAX, MADURAI vs. BEACH MINERALS SANDS COMPANY, TIRUNELVELI

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1473 To 1475/Chny/2023 िनधा"रणवष"/Assessment Years: 2015-16 To 2017-18 & Cross-Objection Nos. 28 To 30/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16 To 2017-18 & आयकर अपील सं./Ita Nos.13 & 14/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15 & Cross-Objection Nos. 26 & 27/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

purchases. He pointed out that, the assessee was unable to furnish supportings for these expenses and therefore the AO rightly held that these expenses were not genuine. He therefore supported the AO’s action of not rejecting the books of accounts but making separate additions based on inflation of expenses, on the basis of seized material. He further submitted that

JOINT COMMISSIONER OF INCOME TAX (OSD), CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. M/S C R I PUMPS PRIVATE LIMITED, COIMBATORE

In the result, all the three appeals filed by the Revenue are dismissed…

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.265/Chny/2025, Assessment Years: 2014-15 आयकर अपील सं./Ita No.266/Chny/2025, Assessment Years: 2015-16 आयकर अपील सं./Ita No.267/Chny/2025, Assessment Years: 2016-17

bogus, then the Assessing Officer has every right to reject the claim after recording salient findings. What is required to be expended has to be seen from the businessmen point of view and not from the view of the Assessing Officer. In this case, the Hon’ble Madras High Court has sanctioned the Scheme of Merger vide its order dated

JOINT COMMISSIONER OF INCOME TAX (OSD), CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. M/S C R I PUMPS PRIVATE LIMITED, COIMBATORE

In the result, all the three appeals filed by the Revenue are dismissed…

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.265/Chny/2025, Assessment Years: 2014-15 आयकर अपील सं./Ita No.266/Chny/2025, Assessment Years: 2015-16 आयकर अपील सं./Ita No.267/Chny/2025, Assessment Years: 2016-17

bogus, then the Assessing Officer has every right to reject the claim after recording salient findings. What is required to be expended has to be seen from the businessmen point of view and not from the view of the Assessing Officer. In this case, the Hon’ble Madras High Court has sanctioned the Scheme of Merger vide its order dated

JOINT COMMISSIONER OF INCOME TAX (OSD), CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. M/S C R I PUMPS PRIVATE LIMITED , COIMBATORE

In the result, all the three appeals filed by the Revenue are dismissed…

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.265/Chny/2025, Assessment Years: 2014-15 आयकर अपील सं./Ita No.266/Chny/2025, Assessment Years: 2015-16 आयकर अपील सं./Ita No.267/Chny/2025, Assessment Years: 2016-17

bogus, then the Assessing Officer has every right to reject the claim after recording salient findings. What is required to be expended has to be seen from the businessmen point of view and not from the view of the Assessing Officer. In this case, the Hon’ble Madras High Court has sanctioned the Scheme of Merger vide its order dated

ASSISTANT COMMISSIONER OF INCOME TAX, MADURAI vs. BALA MURUGAN COMPANY, CHENNAI

Bench: Shri Aby T. Varkey & Shri Jagadish

purchases. He pointed out that, the assessee was unable to e assessee was unable to furnish supportings for these expenses and therefore the AO rightly held furnish supportings for these expenses and therefore the AO rightly held furnish supportings for these expenses and therefore the AO rightly held that these expenses were not genuine. He therefore supported

ASSISTANT COMMISSIONER OF INCOME TAX, MADURAI vs. BALA MURUGAN COMPANY, CHENNAI

Bench: Shri Aby T. Varkey & Shri Jagadish

purchases. He pointed out that, the assessee was unable to e assessee was unable to furnish supportings for these expenses and therefore the AO rightly held furnish supportings for these expenses and therefore the AO rightly held furnish supportings for these expenses and therefore the AO rightly held that these expenses were not genuine. He therefore supported

ASSISTANT COMMISSIONER OF INCOME-TAX, MADURAI vs. ALBA INDUSTRIES LIMITED, CHENNAI

Bench: Shri Aby T. Varkey & Shri Jagadish

purchases. He pointed out that, the assessee was unable to e pointed out that, the assessee was unable to e pointed out that, the assessee was unable to furnish supportings for these expenses and therefore the AO rightly held furnish supportings for these expenses and therefore the AO rightly held furnish supportings for these expenses and therefore the AO rightly

ASSISTANT COMMISSIONER OF INCOME-TAX, MADURAI vs. ALBA INDUSTRIES LIMITED, CHENNAI

Bench: Shri Aby T. Varkey & Shri Jagadish

purchases. He pointed out that, the assessee was unable to e pointed out that, the assessee was unable to e pointed out that, the assessee was unable to furnish supportings for these expenses and therefore the AO rightly held furnish supportings for these expenses and therefore the AO rightly held furnish supportings for these expenses and therefore the AO rightly

ASSISTANT COMMISSIONER OF INCOME-TAX, MADURAI vs. ALBA INDUSTRIES LIMITED, CHENNAI

Bench: Shri Aby T. Varkey & Shri Jagadish

purchases. He pointed out that, the assessee was unable to e pointed out that, the assessee was unable to e pointed out that, the assessee was unable to furnish supportings for these expenses and therefore the AO rightly held furnish supportings for these expenses and therefore the AO rightly held furnish supportings for these expenses and therefore the AO rightly

ASSISTANT COMMISSIONER OF INCOME-TAX, MADURAI vs. ALBA INDUSTRIES LIMITED, CHENNAI

Bench: Shri Aby T. Varkey & Shri Jagadish

purchases. He pointed out that, the assessee was unable to e pointed out that, the assessee was unable to e pointed out that, the assessee was unable to furnish supportings for these expenses and therefore the AO rightly held furnish supportings for these expenses and therefore the AO rightly held furnish supportings for these expenses and therefore the AO rightly