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

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

Section 132 was conducted or a requisition under\nSection 132A of the Act was made. Plainly, the said controversy is\nrequired to be addressed by referring to Section 153A of the Act.\nSection 153A(1) of the Act is set out below:.......\n12. It is apparent from the above that Section 153A of the Act refers to\ntime periods within

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

Section 153A of the Act.\nSection 153A(1) of the Act is set out below:.......\n12. It is apparent from the above that Section 153A of the Act refers to\ntime periods within which the assessments could be reopened. In terms\nof Section 153A(1) of the Act, the assessments can be reopened for a\nblock of six years preceding

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

Section 132 of the Act is conducted\nor requisition is made under Section 132A of the Act as well as the\nrelevant assessment year or years.\n13. As is apparent from the plain language of Section 153A(1) of the\nAct, the AO has the jurisdiction to issue a notice in respect of each of\nthe assessment years falling within

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

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

Section 132 was conducted or a requisition under\nSection 132A of the Act was made. Plainly, the said controversy is\nrequired to be addressed by referring to Section 153A of the Act.\nSection 153A(1) of the Act is set out below:.......\n12. It is apparent from the above that Section 153A of the Act refers to\ntime periods within

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

bogus purchases from\nvendors of old liquor bottles and transportation & logistics services.\nConsequently, the case of the assessee was reopened and notice(s) u/s\n148 of the Act dated 30-03-2023 was issued to the assessee for the\nrelevant AYs 2013-14 to 2016-17. The details of the return(s) of income\nfiled in response to notice

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

bogus purchases from\nvendors of old liquor bottles and transportation & logistics services.\nConsequently, the case of the assessee was reopened and notice(s) u/s\n148 of the Act dated 30-03-2023 was issued to the assessee for the\nrelevant AYs 2013-14 to 2016-17. The details of the return(s) of income\nfiled in response to notice

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

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

bogus transactions.\nHandling of SAP entries to process invoices without valid supporting\ndocumentation (e.g., missing GRN, no purchase orders).\nFailure to comply with standard accounting procedures for genuine\npurchases.\nThe inability to substantiate purchases with proper documentation,\nwhich significantly impacts the reliability of the accounts.\n6.2.25 Based on the above factors, the undersigned holds that the\ncurrent books of accounts

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

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

bogus transactions.\n➤ Handling of SAP entries to process invoices without valid supporting\ndocumentation (e.g., missing GRN, no purchase orders).\n➤ Failure to comply with standard accounting procedures for genuine\npurchases.\n➤ The inability to substantiate purchases with proper documentation,\nwhich significantly impacts the reliability of the accounts.\n6.2.25 Based on the above factors, the undersigned holds that the\ncurrent

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

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

bogus transactions.\n➤ Handling of SAP entries to process invoices without valid supporting\ndocumentation (e.g., missing GRN, no purchase orders).\n➤ Failure to comply with standard accounting procedures for genuine\npurchases.\n➤ The inability to substantiate purchases with proper documentation,\nwhich significantly impacts the reliability of the accounts.\n6.2.25 Based on the above factors, the undersigned holds that the\ncurrent

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

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

bogus transactions.\n➤ Handling of SAP entries to process invoices without valid supporting\ndocumentation (e.g., missing GRN, no purchase orders).\n➤ Failure to comply with standard accounting procedures for genuine\npurchases.\n➤ The inability to substantiate purchases with proper documentation,\nwhich significantly impacts the reliability of the accounts.\n6.2.25 Based on the above factors, the undersigned holds that the\ncurrent

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

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

bogus transactions.\n➤ Handling of SAP entries to process invoices without valid supporting\ndocumentation (e.g., missing GRN, no purchase orders).\n➤ Failure to comply with standard accounting procedures for genuine\npurchases.\n➤ The inability to substantiate purchases with proper documentation,\nwhich significantly impacts the reliability of the accounts.\n\n6.2.25 Based on the above factors, the undersigned holds that

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

section 69A is upheld, and the corresponding grounds of appeal filed by the Revenue are dismissed. 143. In conclusion, the grounds of appeal of the Revenue for A.Y. 2019-20 are dismissed. Assessment Year 2019-20 in 144. For the same assessment year, the assessee has filed an appeal challenging the action of the Ld. CIT(A) in enhancing

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

section 69A is upheld, and the corresponding grounds of appeal filed by the Revenue are dismissed. 143. In conclusion, the grounds of appeal of the Revenue for A.Y. 2019-20 are dismissed. Assessment Year 2019-20 in 144. For the same assessment year, the assessee has filed an appeal challenging the action of the Ld. CIT(A) in enhancing

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

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

149, section 151 and section 153,\nwhere the Assessing Officer is satisfied that -\n(a) any money, bullion, Jewellery or other valuable article or thing\nseized or requisitioned, \"belongs to, or\n(b) any books of account or documents, seized or requisitioned, pertains\nor pertain to, or any information contained therein, relates to,\na person other than the person referred

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

149, section 151 and section 153,\nwhere the Assessing Officer is satisfied that -\n(a) any money, bullion, Jewellery or other valuable article or thing\nseized or requisitioned, “belongs to, or\n(b) any books of account or documents, seized or requisitioned, pertains\nor pertain to, or any information contained therein, relates to,”\na person other than the person referred

ARUNRAJ,ERODE vs. ACIT, CENTRAL CIRC 3, CBE, COIMBATORE

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

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2206, 2204 & 2207/Chny/2025 िनधा#रण वष# /Assessment Years: 2018-19, 2019-20 & 2021-22

149, section 151 and section 153, in the case of a person where a search is initiated under section :- 9 -: 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish within such period

SUNDARASAMY REP. BY KOKILA,TIRUPPUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

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

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2206, 2204 & 2207/Chny/2025 िनधा#रण वष# /Assessment Years: 2018-19, 2019-20 & 2021-22

149, section 151 and section 153, in the case of a person where a search is initiated under section :- 9 -: 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish within such period

SEETHADEVI,ERODE vs. ACIT, CENTRAL CIRCLE-3, , COIMBATORE

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

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2206, 2204 & 2207/Chny/2025 िनधा#रण वष# /Assessment Years: 2018-19, 2019-20 & 2021-22

149, section 151 and section 153, in the case of a person where a search is initiated under section :- 9 -: 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish within such period