ACIT, CHENNAI vs. M/S. STERLITE INDUSTRIES (INDIA) LTD., TUTICORIN

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

bogus steel purchase is also remitted back to the file of the Assessing Officer. The Assessing Officer shall re- examine the matter afresh in the light of the material available on record and thereafter decide the issue afresh, in accordance with law, after giving a reasonable opportunity to the assessee. 98. The next issue arises for consideration is with regard

ACIT, CHENNAI vs. M/S. STERLITE INDUSTRIES (INDIA) LTD., TUTICORIN

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

bogus steel purchase is also remitted back to the file of the Assessing Officer. The Assessing Officer shall re- examine the matter afresh in the light of the material available on record and thereafter decide the issue afresh, in accordance with law, after giving a reasonable opportunity to the assessee. 98. The next issue arises for consideration is with regard

M/S. STERLITE INDUSTRIES (INDIA) LTD.,MADURAI vs. ADDITIONAL CIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

bogus steel purchase is also remitted back to the file of the Assessing Officer. The Assessing Officer shall re- examine the matter afresh in the light of the material available on record and thereafter decide the issue afresh, in accordance with law, after giving a reasonable opportunity to the assessee. 98. The next issue arises for consideration is with regard

M/S STERLITE INDUSTRIES (INDIA) LTD.,TUTICORIN vs. DCIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

bogus steel purchase is also remitted back to the file of the Assessing Officer. The Assessing Officer shall re- examine the matter afresh in the light of the material available on record and thereafter decide the issue afresh, in accordance with law, after giving a reasonable opportunity to the assessee. 98. The next issue arises for consideration is with regard

ACIT, CHENNAI vs. CARAT LANE TRADING PVT. LTD., CHENNAI

In the result, the Revenue’s appeal is dismissed

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. No. 213/Mds/2017 "नधा"रण वष"/Assessment Year : 2012-13 Assistant Commissioner Of Income Tax, M/S. Carat Lane Trading Pvt. Ltd., No. 32, Rutland Gate 2Nd Street, Corporate Circle -1(2), Vs. Chennai – 600 034. Khader Nawaz Khan Road, Nungambakkam, Chennai – 600 034. [Pan: Aadcc 1791Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

bogus purchase and disallowed Rs. 7,10,666/- & Rs. 73,244/-, PF & ESI payments, respectively, remitted beyond the due date. Aggrieved, theassessee filed an appeal before the CIT (A) and the CIT(A) allowed the appeal . Against the order of the CIT(A) , the Revenue filed this appeal. 3. The DR assailed the order

MOHAMED THAJUDEEN ABUTHAHIR,SIRKALI CHENNAI vs. ITO WARD 2, , NAGAPATTINAM CHENNAI

In the result, appeal filed by the assessee is partly allowed

Bench: Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 650/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 Mohamed Thajudeen Abuthahir, The Income Tax Officer, 17, Railway Road, V. Ward-2, Sirkali – 609 110. Nagapattinam. Tamilnadu. [Pan: Afdpa-4979-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. N. Arjun Raj, Ca ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 03.08.2023 घोषणा क" तारीख/Date Of Pronouncement : 23.08.2023

195 (Delhi wherein it was held that Where Assessing Officer having found that transaction of purchase and sale were bogus, made addition under section

DCIT, CENTRAL CIR-2(3), CHENNAI vs. RKKR HOLDINGS P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

section 153C was duly recorded and thus, notice issued to file return to assessee was justified." 2.4 The Id.CIT(A) ought to have upheld the jurisdiction of the AO exercised U/S.153C having regard to the Hon' Jurisdictional High Court decision in the case of CIT vs. Rangroop Chand Chordia (241 Taxman 221) that loose sheets constitute documents

DCIT, CENTRAL CIRCLE-2(3), CHENNAI vs. RITESH SHARES & SECURITIES P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

section 153C was duly recorded and thus, notice issued to file return to assessee was justified." 2.4 The Id.CIT(A) ought to have upheld the jurisdiction of the AO exercised U/S.153C having regard to the Hon' Jurisdictional High Court decision in the case of CIT vs. Rangroop Chand Chordia (241 Taxman 221) that loose sheets constitute documents

DCIT, CENTRAL CIRCLE-2(3), CHENNAI vs. RITIKA SHARES & SECURITIES P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

section 153C was duly recorded and thus, notice issued to file return to assessee was justified." 2.4 The Id.CIT(A) ought to have upheld the jurisdiction of the AO exercised U/S.153C having regard to the Hon' Jurisdictional High Court decision in the case of CIT vs. Rangroop Chand Chordia (241 Taxman 221) that loose sheets constitute documents

DCIT, CENTRAL CIR-2(3), CHENNAI vs. RAI SHARES & SECURITIES P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

section 153C was duly recorded and thus, notice issued to file return to assessee was justified." 2.4 The Id.CIT(A) ought to have upheld the jurisdiction of the AO exercised U/S.153C having regard to the Hon' Jurisdictional High Court decision in the case of CIT vs. Rangroop Chand Chordia (241 Taxman 221) that loose sheets constitute documents

DCIT, CENTRAL CIR -2(3), CHENNAI vs. CHANDAN CREDITS LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

section 153C was duly recorded and thus, notice issued to file return to assessee was justified." 2.4 The Id.CIT(A) ought to have upheld the jurisdiction of the AO exercised U/S.153C having regard to the Hon' Jurisdictional High Court decision in the case of CIT vs. Rangroop Chand Chordia (241 Taxman 221) that loose sheets constitute documents

DCIT, CENTRAL CIR-2(3), CHENNAI vs. GUGNANI LEASING AND HIRE P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

section 153C was duly recorded and thus, notice issued to file return to assessee was justified." 2.4 The Id.CIT(A) ought to have upheld the jurisdiction of the AO exercised U/S.153C having regard to the Hon' Jurisdictional High Court decision in the case of CIT vs. Rangroop Chand Chordia (241 Taxman 221) that loose sheets constitute documents

DCIT, CENTRAL CIR-2(3), CHENNAI vs. OJASVI MOTOR FINANC P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

section 153C was duly recorded and thus, notice issued to file return to assessee was justified." 2.4 The Id.CIT(A) ought to have upheld the jurisdiction of the AO exercised U/S.153C having regard to the Hon' Jurisdictional High Court decision in the case of CIT vs. Rangroop Chand Chordia (241 Taxman 221) that loose sheets constitute documents

DCIT, CENTRAL CIR-2(3), CHENNAI vs. RKKR HOLDINGS P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

section 153C was duly recorded and thus, notice issued to file return to assessee was justified." 2.4 The Id.CIT(A) ought to have upheld the jurisdiction of the AO exercised U/S.153C having regard to the Hon' Jurisdictional High Court decision in the case of CIT vs. Rangroop Chand Chordia (241 Taxman 221) that loose sheets constitute documents

DCIT, CENTRAL CIR-2(3), CHENNAI vs. RAI SHARES & SECURITIES P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

section 153C was duly recorded and thus, notice issued to file return to assessee was justified." 2.4 The Id.CIT(A) ought to have upheld the jurisdiction of the AO exercised U/S.153C having regard to the Hon' Jurisdictional High Court decision in the case of CIT vs. Rangroop Chand Chordia (241 Taxman 221) that loose sheets constitute documents

DCIT, CENTRAL CIR-2(3), CHENNAI vs. RKKR HOLDINGS P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

section 153C was duly recorded and thus, notice issued to file return to assessee was justified." 2.4 The Id.CIT(A) ought to have upheld the jurisdiction of the AO exercised U/S.153C having regard to the Hon' Jurisdictional High Court decision in the case of CIT vs. Rangroop Chand Chordia (241 Taxman 221) that loose sheets constitute documents

DCIT, CENTRAL CIR-2, , CHENNAI vs. RAJIV SHARES & SECURITIES P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

section 153C was duly recorded and thus, notice issued to file return to assessee was justified." 2.4 The Id.CIT(A) ought to have upheld the jurisdiction of the AO exercised U/S.153C having regard to the Hon' Jurisdictional High Court decision in the case of CIT vs. Rangroop Chand Chordia (241 Taxman 221) that loose sheets constitute documents

DCIT, CENTRAL CIR-2(3), CHENNAI vs. RKKR HOLDINGS P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

section 153C was duly recorded and thus, notice issued to file return to assessee was justified." 2.4 The Id.CIT(A) ought to have upheld the jurisdiction of the AO exercised U/S.153C having regard to the Hon' Jurisdictional High Court decision in the case of CIT vs. Rangroop Chand Chordia (241 Taxman 221) that loose sheets constitute documents