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

127. The features of this claim of expenditure are identical to those of inflated transportation costs, particularly with regard to the fact that the funds diverted through the claim of bogus purchases were credited to the Excel sheet account and subsequently spent solely for business purposes. This fact is undisputed, and as in the case of transportation costs

M/S. SRI BALAJI EDUCATIONAL AND CHARITABLE PUBLIC TRUST,CHENNAI vs. ACIT, CENTRAL CIRCLE-3(4), CHENNAI

In the result, the appeal of the Assessee and that of the Department are dismissed

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1249/Chny/2025 िनधा$रण वष$ / Assessment Year: 2017-18 M/S. Sri Balaji Educational & Acit, Charitable Public Trust, Vs. Central Circle 3(4), No. 60, First Avenue, Chennai. Jai Durga Complex, Ashok Nagar, Chennai – 600 083. Tamil Nadu. (&'थ"/Respondent) [Pan: Aacts-1386-D] (अपीलाथ"/Appellant) आयकर अपील सं./Ita Nos.:1471/Chny/2025 िनधा$रण वष$ / Assessment Year: 2017-18 Acit, M/S. Sri Balaji Educational & Central Circle 3(4), Vs. Charitable Public Trust, Chennai. No. 60, First Avenue, Jai Durga Complex, Ashok Nagar, Chennai – 600 083. Tamil Nadu. (अपीलाथ"/Appellant) [Pan: Aacts-1386-D] (&'थ"/Respondent) िनधा$)रती की ओर से/Assessee By : Shri. Y.Sridhar, Fca राज4 की ओर से /Revenue By : Ms. E. Pavuna Sundari, Cit सुनवाई की तारीख/Date Of Hearing : 08.09.2025 घोषणा की तारीख/Date Of Pronouncement : 01.12.2025

127/- and hospital collection of Rs. 1,49,86,176/-are already considered as sale receipts in the books of accounts and out of the said receipts, an amount of Rs. 1,43,13,000/- was received in SBNs and the same was deposited in the bank accounts. It is also noted that the remaining amount of Rs.1.13

ACIT, CHENNAI vs. SRI BALAJI EDUCATIONAL AMD TRUST CHARITABLE PUBLIC TRUST , CHENNA

In the result, the appeal of the Assessee and that of the Department are dismissed

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1249/Chny/2025 िनधा$रण वष$ / Assessment Year: 2017-18 M/S. Sri Balaji Educational & Acit, Charitable Public Trust, Vs. Central Circle 3(4), No. 60, First Avenue, Chennai. Jai Durga Complex, Ashok Nagar, Chennai – 600 083. Tamil Nadu. (&'थ"/Respondent) [Pan: Aacts-1386-D] (अपीलाथ"/Appellant) आयकर अपील सं./Ita Nos.:1471/Chny/2025 िनधा$रण वष$ / Assessment Year: 2017-18 Acit, M/S. Sri Balaji Educational & Central Circle 3(4), Vs. Charitable Public Trust, Chennai. No. 60, First Avenue, Jai Durga Complex, Ashok Nagar, Chennai – 600 083. Tamil Nadu. (अपीलाथ"/Appellant) [Pan: Aacts-1386-D] (&'थ"/Respondent) िनधा$)रती की ओर से/Assessee By : Shri. Y.Sridhar, Fca राज4 की ओर से /Revenue By : Ms. E. Pavuna Sundari, Cit सुनवाई की तारीख/Date Of Hearing : 08.09.2025 घोषणा की तारीख/Date Of Pronouncement : 01.12.2025

127/- and hospital collection of Rs. 1,49,86,176/-are already considered as sale receipts in the books of accounts and out of the said receipts, an amount of Rs. 1,43,13,000/- was received in SBNs and the same was deposited in the bank accounts. It is also noted that the remaining amount of Rs.1.13

ASSISTANT COMMISSIONER OF INCOME-TAX, MADURAI vs. RAMASUBBU MINNALKODI, TIRUNELVELI

In the result, the appeal of the Revenue is dismissed

purchasers,\nShri Isakkiraja, who confirmed that the assessee was resorting to under-\ninvoicing of sales. Furthermore, the turnover of Rs.6,64,76,379/- had been\ncomputed in the presence of the assessee, based on the noting made by her,\nand not on any estimate prepared by the Department independently. The AO\n:-5-:\nITA. No: 1632/Chny/2025\nobserved that the assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. NEELARAJ VINOTH, PERAMBALUR

In the result, the appeal of the assessee is dismissed

purchase of\nproperty of Sahara group remains unexplained and is to be brought\nto tax in the hands of assessee in the manner laid out under section\n69A.\n18. Therefore, the said amount of Rs.17,01,00,000 was proposed to be\nassessed in the hands of assessee (treating the same to be\nunaccounted funds available with the assessee

MASILAMANI NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1), CHENNAI

In the result, appeals filed by the assessee(s) are allowed

127 of the I.T. Act to this\ncircle vide order no. 04/2020-21 of the Ld. Pr. Commissioner of Income Tax - 4 in C. No.\n27/Centralisation/PCIT - 4/2020-21 dated 11.12.2020.\nShri M.Nandagopal (PAN-AADPN2678L), residing at No 6, 6th street, Rutland Gate\nroad, Chennai-06 is the Executive Chairman of M/s Binny Ltd and M/s M/s Mohan Brewaries\nand Distillaries Ltd (MBDL

MASILAMANI NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1), CHENNAI

In the result, appeals filed by the assessee(s) are allowed

127 of the I.T. Act to this\ncircle vide order no. 04/2020-21 of the Ld. Pr. Commissioner of Income Tax - 4 in C. No.\n27/Centralisation/PCIT - 4/2020-21 dated 11.12.2020.\nShri M.Nandagopal (PAN-AADPN2678L), residing at No 6, 6th street, Rutland Gate\nroad, Chennai-06 is the Executive Chairman of M/s Binny Ltd and M/s M/s Mohan Brewaries\nand Distillaries Ltd (MBDL

MASILAMANI NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1), CHENNAI

In the result, appeals filed by the assessee(s) are allowed

127 of the I.T. Act to this\ncircle vide order no. 04/2020-21 of the Ld. Pr. Commissioner of Income Tax - 4 in C. No.\n27/Centralisation/PCIT - 4/2020-21 dated 11.12.2020.\nShri M.Nandagopal (PAN-AADPN2678L), residing at No 6, 6th street, Rutland Gate\nroad, Chennai-06 is the Executive Chairman of M/s Binny Ltd and M/s M/s Mohan Brewaries\nand Distillaries Ltd (MBDL

MASILAMANI NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1),, CHENNAI

In the result, appeals filed by the assessee(s) are allowed

127 of the I.T. Act to this\ncircle vide order no. 04/2020-21 of the Ld. Pr. Commissioner of Income Tax - 4 in C. No.\n27/Centralisation/PCIT - 4/2020-21 dated 11.12.2020.\nShri M.Nandagopal (PAN-AADPN2678L), residing at No 6, 6th street, Rutland Gate\nroad, Chennai-06 is the Executive Chairman of M/s Binny Ltd and M/s M/s Mohan Brewaries\nand Distillaries Ltd (MBDL

NEELARAJ VINOTH,PERAMBALUR vs. ACIT, CC-2, , TRICHY

In the result, the appeal of the revenue is dismissed and the CO filed by the assessee is dismissed

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 1982/Chny/2024 & C.O.No. 60/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Assistant Commissioner Of Neelaraj Vinoth, Income Tax, V. 274-C, Thuraiyur Road, Central Circle -2, Perambalur – 621 212, Trichy. Tamilnadu. [Pan: Ajupv-3588-M] (अपीलाथ"/Appellant) (Respondent/Cross Objector) आयकर अपील सं./Ita No.: 2119/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Neelaraj Vinoth, Assistant Commissioner Of 274-C, Thuraiyur Road, V. Income Tax, Perambalur – 621 212, Central Circle -2, Tamilnadu. Trichy. [Pan: Ajupv-3588-M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

purchase of land conducted by SEBI. The fact regarding the advancement of Rs. 16,83,99,000/- towards the e- auction after the deduction of TDS of Rs. 17,00,989/- and remittance of the same to the Central government Account was very much disclosed to the department much before the date of search and subsequent recording of satisfaction

DCIT, CENTRAL CIRCLE-2.4, CHENNAI vs. SHRI P. RAMA MOHAN RAO, CHENNAI

Accordingly, cross- objections for AYs 2015-16 and 2016-17 stands dismissed

Bench: Hon’Ble Shri V. Durga Rao, Jmand Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.223/Chny/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.224/Chny/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.225/Chny/2023 (िनधा"रणवष" / Assessment Year: 2017-18) Dcit Shri P. Rama Mohan Rao बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafpr-2074-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.10/Chny/2023 (In Ita No.223/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.11/Chny/2023 (In Ita No.224/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.12/Chny/2023 (In Ita No.225/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18 बनाम/ Dcit Shri P. Rama Mohan Rao No.17/184, Y Block, First Street, Central Circle-1(4)

bogus persons. The AO also forwarded the copies of the relevant bills along with the copy of statement of Shri NPS Kanagaraj. The Ld. AO clarified in his subsequent letter dated 20-10-2022 that the said evidences served as corroborative evidence in respect of the unaccounted receipts of the assessee as they bring out the application of a part

DCIT, CENTRAL CIRCLE-2.4, CHENNAI vs. SHRI P. RAMA MOHAN RAO, CHENNAI

Accordingly, cross- objections for AYs 2015-16 and 2016-17 stands dismissed

Bench: Hon’Ble Shri V. Durga Rao, Jmand Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.223/Chny/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.224/Chny/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.225/Chny/2023 (िनधा"रणवष" / Assessment Year: 2017-18) Dcit Shri P. Rama Mohan Rao बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafpr-2074-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.10/Chny/2023 (In Ita No.223/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.11/Chny/2023 (In Ita No.224/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.12/Chny/2023 (In Ita No.225/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18 बनाम/ Dcit Shri P. Rama Mohan Rao No.17/184, Y Block, First Street, Central Circle-1(4)

bogus persons. The AO also forwarded the copies of the relevant bills along with the copy of statement of Shri NPS Kanagaraj. The Ld. AO clarified in his subsequent letter dated 20-10-2022 that the said evidences served as corroborative evidence in respect of the unaccounted receipts of the assessee as they bring out the application of a part

DCIT, CENTRAL CIRCLE-2.4, CHENNAI vs. SHRI P. RAMA MOHAN RAO, CHENNAI

Accordingly, cross- objections for AYs 2015-16 and 2016-17 stands dismissed

Bench: Hon’Ble Shri V. Durga Rao, Jmand Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.223/Chny/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.224/Chny/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.225/Chny/2023 (िनधा"रणवष" / Assessment Year: 2017-18) Dcit Shri P. Rama Mohan Rao बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafpr-2074-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.10/Chny/2023 (In Ita No.223/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) & 5. Cross Objection No.11/Chny/2023 (In Ita No.224/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 6. Cross Objection No.12/Chny/2023 (In Ita No.225/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18 बनाम/ Dcit Shri P. Rama Mohan Rao No.17/184, Y Block, First Street, Central Circle-1(4)

bogus persons. The AO also forwarded the copies of the relevant bills along with the copy of statement of Shri NPS Kanagaraj. The Ld. AO clarified in his subsequent letter dated 20-10-2022 that the said evidences served as corroborative evidence in respect of the unaccounted receipts of the assessee as they bring out the application of a part

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. MOHANLAL JEWELLERS PRIVATE LIMITED, CHENNAI

In the result, all the all the appeals filed by the assessee is is partly allowed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

PURCHASE BULLION PURCHASE BULLION 13750.00 ITA Nos.1178 to 1182/Chny/2025 to 1182/Chny/2025 & ITA Nos.1393 ITA Nos.1393 to 1397/Chny/2025 (AYs: 2017 : 2017-18 to 2021-22) M/s. Mohanlal Jewellers Pvt. Ltd M/s. Mohanlal Jewellers Pvt. Ltd ::29 :: (13750X99.5%) (13750X99.5%) ALLOY =91.70% ALLOY =91.70% 1169.57 Gold + Alloy Gold + Alloy 14919.57 GOLD WT (13750.00 X99.5) GOLD WT (13750.00 X99.5) 13681.25 BALANCE WT GHAT

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, INCOME TAX OFFICE, TRICHY vs. LIFE LINE AUTO FINANCE, KARUR

bogus loans and advances\nby the firm & the loose sheets and admission based on that clearly proved\nthat there was investment of Rs.10 crores (which is more than 50 lakhs\nas stipulated as a pre condition).\n7. For these grounds and any other ground including amendment of\ngrounds that may be raised during the course of appeal proceedings, the\norder

M/S. LALITHA JEWELLERY MART LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, all the appeals of the assessee are partly allowed

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

Section 34 of the Indian Evidence Act, 1872 relying upon Section 34 of the Indian Evidence Act, 1872 relying upon Section 34 of the Indian Evidence Act, 1872, ITA Nos.675 to 675 to 680/Chny/2025 (AYs 2016 16-17 to 2021-22) M/s. Lalithaa Jewellery Mart Ltd. M/s. Lalithaa Jewellery Mart Ltd. :: 38 :: submitted that, the entries in the books

M/S. LALITHA JEWELLERY MART LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, all the appeals of the assessee are partly allowed

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

Section 34 of the Indian Evidence Act, 1872 relying upon Section 34 of the Indian Evidence Act, 1872 relying upon Section 34 of the Indian Evidence Act, 1872, ITA Nos.675 to 675 to 680/Chny/2025 (AYs 2016 16-17 to 2021-22) M/s. Lalithaa Jewellery Mart Ltd. M/s. Lalithaa Jewellery Mart Ltd. :: 38 :: submitted that, the entries in the books

M/S. LALITHA JEWELLERY MART LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, all the appeals of the assessee are partly allowed

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

Section 34 of the Indian Evidence Act, 1872 relying upon Section 34 of the Indian Evidence Act, 1872 relying upon Section 34 of the Indian Evidence Act, 1872, ITA Nos.675 to 675 to 680/Chny/2025 (AYs 2016 16-17 to 2021-22) M/s. Lalithaa Jewellery Mart Ltd. M/s. Lalithaa Jewellery Mart Ltd. :: 38 :: submitted that, the entries in the books