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

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

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)

2 of 2006 w.e.f. 16.04.2006, it is well open to the petitioner to work out his right in accordance with law on receipt of the evidence directed to be given. 6. In the result, this writ petition shall stand dismissed. No costs. Consequently, connected Miscellaneous Petition is closed. The Hon’ble Court thus held that since the witness turned hostile

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)

2 of 2006 w.e.f. 16.04.2006, it is well open to the petitioner to work out his right in accordance with law on receipt of the evidence directed to be given. 6. In the result, this writ petition shall stand dismissed. No costs. Consequently, connected Miscellaneous Petition is closed. The Hon’ble Court thus held that since the witness turned hostile

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)

2 of 2006 w.e.f. 16.04.2006, it is well open to the petitioner to work out his right in accordance with law on receipt of the evidence directed to be given. 6. In the result, this writ petition shall stand dismissed. No costs. Consequently, connected Miscellaneous Petition is closed. The Hon’ble Court thus held that since the witness turned hostile

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, 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

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

In the result, the appeal of the assessee is dismissed

2) Cash deposits in the bank accounts of individuals/entities which are\nimmediately transferred to the account of Vinoth.\n(3) Funds credited into the account of an individual/entity from the\nbank account of a concern related to Dhanalakshmi Srinivasan group\n(whose Chairman is Vinoth's grand-father). These funds are\nimmediately transferred to Vinoth's account.\n17. Under these

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

VIJAY MOHAN,COIMBAORE vs. DCIT, CENTRAL CIRCLE-(3)(I/C), COIMBATORE

In the result, the appeal by the assessee in ITA No

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./ Ita No.267/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 V. Shri D. Vijay Mohan, The Dcit, No.232, Tea Estates, Central Circle-3, Race Course Road, Coimbatore. Coimbatore-641 018. [Pan: Aatpm 1202 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ Ita No.268/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14

2,75,00,000/-, Rs. 1 crore was adjusted on account of M.A. Steels in which Mr.M.K. Yousuf is one of the Directors and the amount of Rs. 46 lakhs which was to be received from Mr. Yousuf from sale of Kuniamuthur Mill was also adjusted and the balance due from me Rs. 1.29 crores. From this amount

VANITHA MOHAN,COIMBATORE vs. DCIT CENTRAL CIRCLE-3, COIMBATORE

In the result, the appeal by the assessee in ITA No

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./ Ita No.267/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 V. Shri D. Vijay Mohan, The Dcit, No.232, Tea Estates, Central Circle-3, Race Course Road, Coimbatore. Coimbatore-641 018. [Pan: Aatpm 1202 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ Ita No.268/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14

2,75,00,000/-, Rs. 1 crore was adjusted on account of M.A. Steels in which Mr.M.K. Yousuf is one of the Directors and the amount of Rs. 46 lakhs which was to be received from Mr. Yousuf from sale of Kuniamuthur Mill was also adjusted and the balance due from me Rs. 1.29 crores. From this amount

DCIT , CENTRAL CIRCLE - 3, COIMBATORE vs. SHRI D VIJAY MOHAN, COIMBATORE

In the result, the appeal by the assessee in ITA No

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./ Ita No.267/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 V. Shri D. Vijay Mohan, The Dcit, No.232, Tea Estates, Central Circle-3, Race Course Road, Coimbatore. Coimbatore-641 018. [Pan: Aatpm 1202 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ Ita No.268/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14

2,75,00,000/-, Rs. 1 crore was adjusted on account of M.A. Steels in which Mr.M.K. Yousuf is one of the Directors and the amount of Rs. 46 lakhs which was to be received from Mr. Yousuf from sale of Kuniamuthur Mill was also adjusted and the balance due from me Rs. 1.29 crores. From this amount

DCIT , CENTRAL CIRCLE - 3, COIMBATORE vs. SMT.VANITHA MOHAN, COIMBATRE

In the result, the appeal by the assessee in ITA No

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./ Ita No.267/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 V. Shri D. Vijay Mohan, The Dcit, No.232, Tea Estates, Central Circle-3, Race Course Road, Coimbatore. Coimbatore-641 018. [Pan: Aatpm 1202 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ Ita No.268/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14

2,75,00,000/-, Rs. 1 crore was adjusted on account of M.A. Steels in which Mr.M.K. Yousuf is one of the Directors and the amount of Rs. 46 lakhs which was to be received from Mr. Yousuf from sale of Kuniamuthur Mill was also adjusted and the balance due from me Rs. 1.29 crores. From this amount

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)

2 of the seized material) for the relevant assessment year, as envisaged u/s 153C of the Act. 6.3.11 As the AO has considered the letter received from SEBI as the incriminating material and recorded satisfaction to invoke the provisions of section 153C of the Act when the same transaction as mentioned in the said letter was already declared