DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकरअपीलसं./Ita Nos. 1613 To 1615/Chny/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20

2) of the Act had expired. Accordingly, the income-tax assessments for AYs assessments for AYs 2018-19 to 2019-20 weren’t pendin weren’t pending before AO on the date of search, therefore, those years didn’t abate date of search, therefore, those years didn’t abate date of search, therefore, those years didn’t abate consequent

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकरअपीलसं./Ita Nos. 1613 To 1615/Chny/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20

2) of the Act had expired. Accordingly, the income-tax assessments for AYs assessments for AYs 2018-19 to 2019-20 weren’t pendin weren’t pending before AO on the date of search, therefore, those years didn’t abate date of search, therefore, those years didn’t abate date of search, therefore, those years didn’t abate consequent

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकरअपीलसं./Ita Nos. 1613 To 1615/Chny/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20

2) of the Act had expired. Accordingly, the income-tax assessments for AYs assessments for AYs 2018-19 to 2019-20 weren’t pendin weren’t pending before AO on the date of search, therefore, those years didn’t abate date of search, therefore, those years didn’t abate date of search, therefore, those years didn’t abate consequent

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2), CHENNAI

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1817 To 1819/Chny/2025 निर्धारण वर्ष/Assessment Years: 2020-21 To 2022-23 The Dcit, Central Circle-2(2), Chennai. V. M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1550 To 1552/Chny/2025 निर्धारण वर्ष/Assessment Years: 2020-21 To 2022-23 M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025 ::2 ::

11,59,615 | 56,41,82,236 | 58,23,45,992 2 Disallowance of data center expenses 55,64,877 61,36,677 1,29,61,697 3 Addition on a/c of unaccounted sale of scrap NA 42,94,341 42,94,341 4 Addition on a/c of bogus CSR contribution ΝΑ

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PRIVATE LIMITED, CHENNAI

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1817 To 1819/Chny/2025 निर्धारण वर्ष/Assessment Years: 2020-21 To 2022-23 The Dcit, Central Circle-2(2), Chennai. V. M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1550 To 1552/Chny/2025 निर्धारणवर्ष/Assessment Years: 2020-21 To 2022-23 M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025 ::2 ::

11,59,615 56,41,82,236 58,23,45,992 2 Disallowance of data center expenses 55,64,877 61,36,677 1,29,61,697 3 Addition on a/c of unaccounted sale of scrap NA 42,94,341 42,94,341 4 Addition on a/c of bogus CSR contribution ΝΑ

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2), CHENNAI

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1817 To 1819/Chny/2025 निर्धारण वर्ष/Assessment Years: 2020-21 To 2022-23 The Dcit, Central Circle-2(2), Chennai. V. M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1550 To 1552/Chny/2025 निर्धारणवर्ष/Assessment Years: 2020-21 To 2022-23 M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025 ::2 ::

11,59,615 56,41,82,236 58,23,45,992 2 Disallowance of data center expenses 55,64,877 61,36,677 1,29,61,697 3 Addition on a/c of unaccounted sale of scrap NA 42,94,341 42,94,341 4 Addition on a/c of bogus CSR contribution

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PRIVATE LIMITED, CHENNAI

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1817 To 1819/Chny/2025 निर्धारण वर्ष/Assessment Years: 2020-21 To 2022-23

11,59,615 56,41,82,236 58,23,45,992 2 Disallowance of data center expenses 55,64,877 61,36,677 1,29,61,697 3 Addition on a/c of unaccounted sale of scrap NA 42,94,341 42,94,341 4 Addition on a/c of bogus CSR contribution ΝΑ

ACIT, NUNGAMBAKKAM vs. INTEGRATED SERVICE POINT LIMITED, ANNA NAGAR

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon'Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 Integrated Service Point Ltd., (Formerly Integrated Service Point Vs. Pvt. Ltd.,) The Dy./Asst. Commissioner Of Income Tax, Central Circle-2(4), Chennai. 6C, 6Th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. Pan: Aaaci 9527P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./ Ita Nos.1874, 1876 & 1879/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 The Dy./Asst. Commissioner Of Income Tax, Central Circle-2(4), Chennai. Integrated Service Point Ltd., (Formerly Integrated Service Point Vs. Pvt. Ltd.,) 6C, 6Th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. Pan: Aaaci 9527P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. Y. Sridhar, Fca प्रत्यर्थी की ओर से /Revenue By : Mr. Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 13.10.2025 घोषण की तारीख / Date Of Pronouncement : 30.12.2025 :- 2 -:

11,93,500 Total 2,61,40,990 7,74,34,040 10,35,75,030 Add: Returned income u/S 139(5) 21,72,390 21,72,390 Income returned u/S 148 2,83,13,380 7,74,34,040 10,57,47,420 :- 29 -: *Note : amount offered @8% on transportation bills in revised statement of total income

ACIT, NUNAGAMBAKKAM vs. INTEGRATED SERVICE POINT LIMITED, ANNA NAGAR

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon'Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 Integrated Service Point Ltd., (Formerly Integrated Service Point Vs. Income Tax, Pvt. Ltd.,) The Dy./Asst. Commissioner Of Central Circle-2(4), 6C, 6Th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. Pan: Aaaci 9527P Chennai. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./ Ita Nos.1874, 1876 & 1879/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 The Dy./Asst. Commissioner Of Integrated Service Point Ltd., Income Tax, Central Circle-2(4), Chennai. (Formerly Integrated Service Point Vs. Pvt. Ltd.,) 6C, 6Th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. Pan: Aaaci 9527P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. Y. Sridhar, Fca प्रत्यर्थी की ओर से /Revenue By Mr. Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख / Date Of Pronouncement 13.10.2025 30.12.2025 - : 2 -:

bogus purchases, which is over and above the disallowances of 12% on alleged bogus purchases voluntarily returned by the appellant in ROI u/s.148 for the impugned AY 2019-20. 3.2 On the facts and circumstances of the case, the learned Commissioner of Income Tax (Appeals)-19, Chennai erred in enhancing the disallowances over and above the voluntary disallowance, without appreciating

ACIT, CHENNAI vs. INTEGRATED SERVICE POINT LIMITED, ANNA NAGAR

Accordingly, the assessee’s appeals in ITA Nos. 1881, 1882, and 1883/Chny/2025 for A.Ys. 2016-17, 2019-20, and 2022-23 are allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 िनधा;रण वष; /Assessment Years: 2016-17, 2019-20 & 2022-23

bogus purchases as against appellant’s voluntary disallowance of 12% in ROI u/s 148. 3.1 On facts and under the circumstances of the case, the learned Commissioner of Income Tax (Appeals)-19, Chennai erred in adjudicating the disallowances at 20% of the alleged bogus purchases, which is over and above the disallowances of 12% on alleged bogus purchases voluntarily returned

INTEGRATED SERVICE POINT LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(4), CHENNAI

Accordingly, the assessee’s appeals in ITA Nos. 1881, 1882, and 1883/Chny/2025 for A.Ys. 2016-17, 2019-20, and 2022-23 are allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 िनधा;रण वष; /Assessment Years: 2016-17, 2019-20 & 2022-23

bogus purchases as against appellant’s voluntary disallowance of 12% in ROI u/s 148. 3.1 On facts and under the circumstances of the case, the learned Commissioner of Income Tax (Appeals)-19, Chennai erred in adjudicating the disallowances at 20% of the alleged bogus purchases, which is over and above the disallowances of 12% on alleged bogus purchases voluntarily returned

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, TIRUPUR vs. LOOCUST INCORP, TIRUPUR

In the result, appeal of the assessee vide CO Nos

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1692, 1693, 1694 & 1695 / Chny/2025 Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Deputy Commissioner Of Income Tax, Loocust Incorp, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Tirupur. Pn Road, Tirupur, Tamil Nadu-641 602. [Pan: Aabfl6721C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Co Nos.-77, 78, 79 & 80 / Chny/2025, Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Loocust Incorp, Deputy Commissioner Of Income Tax, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Pn Road, Tirupur, Tirupur. Tamil Nadu-641 602. [Pan: Aabfl6721C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr.T.Banusekar, Advocate प्रत्यर्थी की ओर से /Revenue By : Mr.Shiva Srinivas, Cit सुनवाई की तारीख/Date Of Hearing : 08.10.2025 घोषणा की तारीख /Date Of Pronouncement : 02.12.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

bogus purchases.  Pass such other orders as the Hon'ble Income Tax Appellate Tribunal may deem fit….” 9.0 In support of the Revenue appeals, the Ld.DR vociferously argued in favour of the order of Ld.AO and assailed the order of Ld.CIT(A). It was contended that the Ld.CIT(A) has, while according relief, has passed a non-speaking order

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, TIRUPUR vs. LOOCUST INCORP, TIRUPUR

In the result, appeal of the assessee vide CO Nos

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1692, 1693, 1694 & 1695 / Chny/2025 Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Deputy Commissioner Of Income Tax, Loocust Incorp, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Tirupur. Pn Road, Tirupur, Tamil Nadu-641 602. [Pan: Aabfl6721C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Co Nos.-77, 78, 79 & 80 / Chny/2025, Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Loocust Incorp, Deputy Commissioner Of Income Tax, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Pn Road, Tirupur, Tirupur. Tamil Nadu-641 602. [Pan: Aabfl6721C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr.T.Banusekar, Advocate प्रत्यर्थी की ओर से /Revenue By : Mr.Shiva Srinivas, Cit सुनवाई की तारीख/Date Of Hearing : 08.10.2025 घोषणा की तारीख /Date Of Pronouncement : 02.12.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

bogus purchases.  Pass such other orders as the Hon'ble Income Tax Appellate Tribunal may deem fit….” 9.0 In support of the Revenue appeals, the Ld.DR vociferously argued in favour of the order of Ld.AO and assailed the order of Ld.CIT(A). It was contended that the Ld.CIT(A) has, while according relief, has passed a non-speaking order

DEPUTY COMMMISSIONER OF INCOME TAX, CIRCLE-1, TIRUPUR, TIRUPUR vs. LOOCUST INCORP, TIRUPUR

In the result, appeal of the assessee vide CO Nos

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1692, 1693, 1694 & 1695 / Chny/2025 Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Deputy Commissioner Of Income Tax, Loocust Incorp, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Tirupur. Pn Road, Tirupur, Tamil Nadu-641 602. [Pan: Aabfl6721C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Co Nos.-77, 78, 79 & 80 / Chny/2025, Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Loocust Incorp, Deputy Commissioner Of Income Tax, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Pn Road, Tirupur, Tirupur. Tamil Nadu-641 602. [Pan: Aabfl6721C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr.T.Banusekar, Advocate प्रत्यर्थी की ओर से /Revenue By : Mr.Shiva Srinivas, Cit सुनवाई की तारीख/Date Of Hearing : 08.10.2025 घोषणा की तारीख /Date Of Pronouncement : 02.12.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

bogus purchases.  Pass such other orders as the Hon'ble Income Tax Appellate Tribunal may deem fit….” 9.0 In support of the Revenue appeals, the Ld.DR vociferously argued in favour of the order of Ld.AO and assailed the order of Ld.CIT(A). It was contended that the Ld.CIT(A) has, while according relief, has passed a non-speaking order

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, TIRUPUR, TIRUPUR vs. LOOCUST INCORP, TIRUPUR

In the result, appeal of the assessee vide CO Nos

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1692, 1693, 1694 & 1695 / Chny/2025 Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Deputy Commissioner Of Income Tax, Loocust Incorp, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Tirupur. Pn Road, Tirupur, Tamil Nadu-641 602. [Pan: Aabfl6721C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Co Nos.-77, 78, 79 & 80 / Chny/2025, Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Loocust Incorp, Deputy Commissioner Of Income Tax, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Pn Road, Tirupur, Tirupur. Tamil Nadu-641 602. [Pan: Aabfl6721C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr.T.Banusekar, Advocate प्रत्यर्थी की ओर से /Revenue By : Mr.Shiva Srinivas, Cit सुनवाई की तारीख/Date Of Hearing : 08.10.2025 घोषणा की तारीख /Date Of Pronouncement : 02.12.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

bogus purchases.  Pass such other orders as the Hon'ble Income Tax Appellate Tribunal may deem fit….” 9.0 In support of the Revenue appeals, the Ld.DR vociferously argued in favour of the order of Ld.AO and assailed the order of Ld.CIT(A). It was contended that the Ld.CIT(A) has, while according relief, has passed a non-speaking order

V SATHYAMOORTHY&CO,ERODE vs. DCIT, CENTRAL CIRCLE -, COIMBATORE

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.1024/Chny/2024 (िनधा*रण वष* / Assessment Year: 2020-21) M/S. V. Sathyamoorthy & Co. Dcit बनाम/ 41, Patel Road, Central Circle-2 Vs. Near Blood Bank, Erode-638 001. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacfv-0222-D (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं./ Ita No.1547/Chny/2024 (िनधा*रण वष* / Assessment Year: 2020-21) Dcit M/S. V. Sathyamoorthy & Co., बनाम/ Central Circle-2 41, Patel Road, Near Blood Bank, Vs. Coimbatore. Erode-638 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacfv-0222-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" की ओर से/ Assessee By : Shri S. Sridhar (Advocate)- Ld.Ar " थ" की ओर से/Revenue By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 29-07-2024 घोषणाकीतारीख /Date Of Pronouncement : 17-10-2024 आदेश / O R D E R

2. The CIT (Appeals) - 20, Chennai erred in confirming the assumption of jurisdiction under Section 153A of the Act and further erred in confirming the search assessment order passed in terms of Section 153A of the Act without assigning proper reasons and justification. 3. The CIT (Appeals) - 20, Chennai failed to appreciate that the search assessment completed by making

INTEGRATED SERVICE POINT LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(4), CHENNAI

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon'Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 Integrated Service Point Ltd., (Formerly Integrated Service Point Vs. Income Tax, Pvt. Ltd.,) The Dy./Asst. Commissioner Of Central Circle-2(4), 6C, 6Th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. Chennai. Pan: Aaaci 9527P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./ Ita Nos.1874, 1876 & 1879/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 The Dy./Asst. Commissioner Of Income Tax, Central Circle-2(4), Chennai. Integrated Service Point Ltd., (Formerly Integrated Service Point Vs. Pvt. Ltd.,) 6C, 6Th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. Pan: Aaaci 9527P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. Y. Sridhar, Fca प्रत्यर्थी की ओर से /Revenue By : Mr. Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 13.10.2025 घोषण की तारीख / Date Of Pronouncement : 30.12.2025 :- 2 -:

bogus purchases, amounting to Rs.53,25,720, representing the income component of such purchases totaling Rs.4,43,81,000/-. 36. The assessee further stated that the seized records also reflected other inflows and outflows unrelated to the aforementioned items. A portion of this related to on-money received from the sale of land at Palakol, amounting to Rs.4

INTEGRATED SERVICE POINT LTD.,CHENNAI vs. ACIT, CC-2(4), CHENNAI

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon'Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 Integrated Service Point Ltd., (Formerly Integrated Service Point Vs. Pvt. Ltd.,) The Dy./Asst. Commissioner Of Income Tax, Central Circle-2(4), Chennai. 6C, 6Th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. Pan: Aaaci 9527P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./ Ita Nos.1874, 1876 & 1879/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 The Dy./Asst. Commissioner Of Income Tax, Central Circle-2(4), Chennai. Integrated Service Point Ltd., (Formerly Integrated Service Point Pvt. Ltd.,) Vs. 6C, 6Th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. Pan: Aaaci 9527P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. Y. Sridhar, Fca प्रत्यर्थी की ओर से /Revenue By : Mr. Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing घोषण की तारीख / Date Of Pronouncement : 13.10.2025 : 30.12.2025 :- 2 -:

11,93,500 Total 2,61,40,990 7,74,34,040 10,35,75,030 Add: Returned income u/S 139(5) 21,72,390 21,72,390 Income returned u/S 148 2,83,13,380 7,74,34,040 10,57,47,420 :- 28 -: ITA Nos.1881, 1882 & 1883/Chny/2025 ITA Nos.1874, 1876 & 1879/Chny/2025 Integrated Service Point Ltd. *Note : amount offered