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 :

234A(3) 8. The order of the Assessing Officer is liable to be quashed, for the assessment ought to have been made u/ s. 153C, since the initiation of the assessment was based on the search u/s. 132 in the case of M/s. Seema Synthetics Fabrics Pvt. Ltd. & others, Mumbai 9. The Assessing Officer exhibited his absolute non-application

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 :

234A(3) 8. The order of the Assessing Officer is liable to be quashed, for the assessment ought to have been made u/ s. 153C, since the initiation of the assessment was based on the search u/s. 132 in the case of M/s. Seema Synthetics Fabrics Pvt. Ltd. & others, Mumbai 9. The Assessing Officer exhibited his absolute non-application

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 :

234A(3) 8. The order of the Assessing Officer is liable to be quashed, for the assessment ought to have been made u/ s. 153C, since the initiation of the assessment was based on the search u/s. 132 in the case of M/s. Seema Synthetics Fabrics Pvt. Ltd. & others, Mumbai 9. The Assessing Officer exhibited his absolute non-application

RESPLENDA EXPRESSIONS PVT. LTD.,CHENNAI vs. ITO CORPORATE WARD 5(4), CHENNAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2935, 2936 & 2937/Chny/2017 "नधा"रण वष" /Assessment Years : 2008-09, 2008-09 & 2009-10

bogus purchases. According to the Ld. representative, even though the assessment was reopened beyond four years, the Assessing Officer has not disposed of the objection of the assessee for reopening. Referring to the addition made by the Assessing Officer on merit, the Ld. representative submitted that the Assessing Officer mainly placed her reliance on the report said 3 I.T.A. Nos.2935

RESPLENDA EXPRESSIONS PVT. LTD.,CHENNAI vs. ITO CORPORATE WARD 5(4), CHENNAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2935, 2936 & 2937/Chny/2017 "नधा"रण वष" /Assessment Years : 2008-09, 2008-09 & 2009-10

bogus purchases. According to the Ld. representative, even though the assessment was reopened beyond four years, the Assessing Officer has not disposed of the objection of the assessee for reopening. Referring to the addition made by the Assessing Officer on merit, the Ld. representative submitted that the Assessing Officer mainly placed her reliance on the report said 3 I.T.A. Nos.2935

RESPLENDA EXPRESSIONS PVT. LTD.,CHENNAI vs. ITO CORPORATE WARD 5(4), CHENNAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2935, 2936 & 2937/Chny/2017 "नधा"रण वष" /Assessment Years : 2008-09, 2008-09 & 2009-10

bogus purchases. According to the Ld. representative, even though the assessment was reopened beyond four years, the Assessing Officer has not disposed of the objection of the assessee for reopening. Referring to the addition made by the Assessing Officer on merit, the Ld. representative submitted that the Assessing Officer mainly placed her reliance on the report said 3 I.T.A. Nos.2935

GOPALSAMY,CHENNAI vs. CIT(A)-18, CHENNAI, CHENNAI

The appeals stands allowed in terms of our above order

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1384/Chny/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1385/Chny/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 3. आयकरअपील सं./ Ita No.1386/Chny/2023 (िनधा"रणवष" / Assessment Year: 2019-20) Shri Gopalsamy Vs. Acit No.3B, 3Rd Floor New No.27 Dc/Ac Central Cir 1(2) East Street, Krishna Apartments, Chennai Raghava Reddy Colony, Ashok Nagar, Chennai 600 083. [Pan: Bjtpg 4193H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Subramanian, C.A., ""यथ" क" ओर से /Respondent By : Shri Nilay Baran Som, Irs, Cit. सुनवाई क" तार"ख/Date Of Hearing : 21.05.2024 घोषणा क" तार"ख /Date Of Pronouncement : 31.07.2024 आदेश / O R D E R Per Manu Kumar Giri ()

sections 234A, 234B and 234C. 3. The Ld. AR advanced arguments on legal grounds as well as on merits with the help of documents as well as by relying upon various judicial decisions, the copies of which have been placed on record. It has been submitted that the additions have been made merely on the basis of statement and loose

ITO WARD I , TUTICORIN vs. JEETHENDRA PATEL , PONDICHERRY

In the result, the appeals filed by the Revenue in ITA Nos

Bench: Shri Abraham P.George & Shri George Mathan

234A with respect to the above disallowance. 6. For that the Learned Commissioner erred in confirming the interest under the section 234B with respect to the above disallowance. For these grounds and such other grounds that may be adduced before or during the hearing of this appeal with the leave of this Hon’ble Tribunal, it is humbly prayed that

JEETHENDRA PATEL ARUNA,PONDICHERRY vs. ITO, PONDICHERRY

In the result, the appeals filed by the Revenue in ITA Nos

Bench: Shri Abraham P.George & Shri George Mathan

234A with respect to the above disallowance. 6. For that the Learned Commissioner erred in confirming the interest under the section 234B with respect to the above disallowance. For these grounds and such other grounds that may be adduced before or during the hearing of this appeal with the leave of this Hon’ble Tribunal, it is humbly prayed that

ITO WARD I , TUTICORIN vs. JEETHENDRA PATEL ARUNA , PONDICHERRY

In the result, the appeals filed by the Revenue in ITA Nos

Bench: Shri Abraham P.George & Shri George Mathan

234A with respect to the above disallowance. 6. For that the Learned Commissioner erred in confirming the interest under the section 234B with respect to the above disallowance. For these grounds and such other grounds that may be adduced before or during the hearing of this appeal with the leave of this Hon’ble Tribunal, it is humbly prayed that

JEETHENDRA PATEL,PONDICHERRY vs. ITO, PONDICHERRY

In the result, the appeals filed by the Revenue in ITA Nos

Bench: Shri Abraham P.George & Shri George Mathan

234A with respect to the above disallowance. 6. For that the Learned Commissioner erred in confirming the interest under the section 234B with respect to the above disallowance. For these grounds and such other grounds that may be adduced before or during the hearing of this appeal with the leave of this Hon’ble Tribunal, it is humbly prayed that

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 consideration advanced by the\nassessee and the refund of the same. It does not contain anything\nincriminating in nature. In the similar facts the Tribunal decided the\nissue in the case of DCIT vs Avinash Singla [2025] 170\ntaxmann.com 786 (Chandigarh - Trib.), wherein a letter issued\nby SEBI to the assessee was found which warned the assessee that

DSA MOTORS,DHARMAPURI vs. ITO, WARD-1,, DHARMAPURI

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

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:2241/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Dsa Motors, The Income Tax Officer, S.No.18/4K & 17/1Dif, Vs. Ward -1, Krishnagiri Main Road, Dharmapuri. Hale, Dharmapuri – 636 701. [Pan: Aalfd-1261-F] (अपीलाथ"/Appellant) (""थ"/Respondent)

234A and 234B of Rs.12,55,236/- and Rs.14,28,372/- respectively by the Assessing Officer. 5. Any other grounds that may be raised during the time of hearing. 3. The brief facts of the case are that the assessee is a firm consisting of 3 partners and formed partnership firm on 09.03.2015 to carry on the business