M/S. SIVANANDHA MILLS LTD.,COIMBATORE vs. DCIT, COIMBATORE

In the result, ITA No.2106/Mds/13 is partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

capital gains. It is submitted that the expression used is “the expenditure incurred wholly and exclusively in connection with such transfer”. The expression “in connection with such transfer” has to be seen in a wider manner and given a larger liberal interpretation. In the present case, the Assessee shall endeavor to prove that the expenditure incurred or paid was absolutely

VARADAPPAN NATARAJAN,RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, both the appeals of assessee in ITA No

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

capital gain. Ground No.8 is related to interest u/s 234A/B/C. Ground No.9 is related to penalty levied. Accordingly, the ground of appeal is disposed of in the subsequent paragraphs. 6.2 During appeal proceedings, the appellant has filed written submission. Relevant portion of submission is reproduced below: 3. The following case laws are relied upon where in it has been held

SHRI V. NATARAJAN (INDIVIDUAL),RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, both the appeals of assessee in ITA No

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

capital gain. Ground No.8 is related to interest u/s 234A/B/C. Ground No.9 is related to penalty levied. Accordingly, the ground of appeal is disposed of in the subsequent paragraphs. 6.2 During appeal proceedings, the appellant has filed written submission. Relevant portion of submission is reproduced below: 3. The following case laws are relied upon where in it has been held

SENTHIL KUMAR (HUF),TUTICORIN CHENNAI vs. ITO, WARD 4, , TUTICORIN CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 653/Chny/2023 िनधा"रण वष" / Assessment Year: 2015-16 Senthil Kumar (Huf) Ito, 34B/4, Briyant Nagar, V. Ward-4, 4Th Street Middle, Tuticorin. Bryant Nagar, Tuticorin – 628 008 . [Pan: Abahs-1591-K] (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 : 11.08.2023

section 50C(2) and 54F of the Act, rejected arguments of the assessee and sustained additions made towards computation of capital gains by allowing proportionate deduction u/s. 54F of :-6-: ITA. No: 653/Chny/2023 the Act by considering full value of consideration received from transfer of property and amount invested for purchase of new residential house property. Aggrieved

ACIT, CHENNAI vs. M/S. BHAVANI DISTILLERIES AND CHEMICALS LTD., CHENNAI

In the result the Revenue’s appeal in ITA No

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

capital gain’ as held by the Ld.CIT(A). It is ordered accordingly. Thus Ground No.4.1 A(i) is disposed off. 6 Ground No.4.1 A(ii) : Treating the amount of expenditure of Rs.3,51,945/- incurred towards farming as the income of the assessee :- Since in the ground No.4.1 A(i), we have held that relief should be granted

ACIT, CHENNAI vs. BHAVANI DISTILLERIES AND CHEMICALS LTD., CHENNAI

In the result the Revenue’s appeal in ITA No

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

capital gain’ as held by the Ld.CIT(A). It is ordered accordingly. Thus Ground No.4.1 A(i) is disposed off. 6 Ground No.4.1 A(ii) : Treating the amount of expenditure of Rs.3,51,945/- incurred towards farming as the income of the assessee :- Since in the ground No.4.1 A(i), we have held that relief should be granted

ACIT, CHENNAI vs. M/S. BHAVANI DISTILLERIES AND CHEMICALS LIMITED, CHENNAI

In the result the Revenue’s appeal in ITA No

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

capital gain’ as held by the Ld.CIT(A). It is ordered accordingly. Thus Ground No.4.1 A(i) is disposed off. 6 Ground No.4.1 A(ii) : Treating the amount of expenditure of Rs.3,51,945/- incurred towards farming as the income of the assessee :- Since in the ground No.4.1 A(i), we have held that relief should be granted

BHAVANI DISTILLERIS AND CHEMICALS LTD.,CHENNAI vs. ACIT, CHENNAI

In the result the Revenue’s appeal in ITA No

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

capital gain’ as held by the Ld.CIT(A). It is ordered accordingly. Thus Ground No.4.1 A(i) is disposed off. 6 Ground No.4.1 A(ii) : Treating the amount of expenditure of Rs.3,51,945/- incurred towards farming as the income of the assessee :- Since in the ground No.4.1 A(i), we have held that relief should be granted

JCIT (OSD), CHENNAI vs. BHAVANI DISTILLERIES & CHEMICALS PVT LTD., CHENNAI

In the result the Revenue’s appeal in ITA No

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

capital gain’ as held by the Ld.CIT(A). It is ordered accordingly. Thus Ground No.4.1 A(i) is disposed off. 6 Ground No.4.1 A(ii) : Treating the amount of expenditure of Rs.3,51,945/- incurred towards farming as the income of the assessee :- Since in the ground No.4.1 A(i), we have held that relief should be granted

ACIT, CHENNAI vs. M/S. BHAVANI DISTILLERIES & CHEMICALS LTD., CHENNAI

In the result the Revenue’s appeal in ITA No

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

capital gain’ as held by the Ld.CIT(A). It is ordered accordingly. Thus Ground No.4.1 A(i) is disposed off. 6 Ground No.4.1 A(ii) : Treating the amount of expenditure of Rs.3,51,945/- incurred towards farming as the income of the assessee :- Since in the ground No.4.1 A(i), we have held that relief should be granted

K.THANIKACHALAM,CHENNAI vs. ACIT, CHENNAI

In the result, the appeals of the assessee in ITA No

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकरअपीलसं./Ita Nos.2628 & 2629/Mds/2014 िनधा"रणवष" / Assessment Years : 2008-09&2010-11 Shri K. Thanikachalam, The Asstt. Commissioner Of C/O. S. Sridhar, V. Income Tax, Advocate, Business Circle - Ii, New No.14, Old No.82, Flat No.5, Chennai. 1St Avenue, Indira Nagar, Adyar, Chennai – 600 020. [Pan: Aaept 1404 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri S. Sridhar, Advocate ""यथ"क"ओरसे/Respondent By : Shri Shiva Srinivas, Jcit सुनवाईक"तारीख/Date Of Hearing : 12.01.2017 घोषणाक"तारीख/Date Of Pronouncement : 22.02.2017 आदेश आदेश /O R D E R आदेश आदेश Per D.S. Sunder Singh:

Section 147 of the Act and hold that the assessment is validly reopened. The assessee’s appeal on this issue is dismissed. 4. Ground Nos. 5 to 8 are related to the assessment of business income as ‘income from property’. The assessee has let out the property and receiving the rents and such rents received were admitted as business income

K.THANIKACHALAM,CHENNAI vs. ACIT, CHENNAI

In the result, the appeals of the assessee in ITA No

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकरअपीलसं./Ita Nos.2628 & 2629/Mds/2014 िनधा"रणवष" / Assessment Years : 2008-09&2010-11 Shri K. Thanikachalam, The Asstt. Commissioner Of C/O. S. Sridhar, V. Income Tax, Advocate, Business Circle - Ii, New No.14, Old No.82, Flat No.5, Chennai. 1St Avenue, Indira Nagar, Adyar, Chennai – 600 020. [Pan: Aaept 1404 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri S. Sridhar, Advocate ""यथ"क"ओरसे/Respondent By : Shri Shiva Srinivas, Jcit सुनवाईक"तारीख/Date Of Hearing : 12.01.2017 घोषणाक"तारीख/Date Of Pronouncement : 22.02.2017 आदेश आदेश /O R D E R आदेश आदेश Per D.S. Sunder Singh:

Section 147 of the Act and hold that the assessment is validly reopened. The assessee’s appeal on this issue is dismissed. 4. Ground Nos. 5 to 8 are related to the assessment of business income as ‘income from property’. The assessee has let out the property and receiving the rents and such rents received were admitted as business income

ACIT CENTRAL CIRCLE 3(2), CHENNAI vs. LATE (SHRI) M.A.M.RAMASWAMY (NOW REP BY L/H SHRI M.A.M.R.MUTHIA), CHENNAI

In the result, the appeal filed by the Revenue is allowed for statistical purposes and the appeal filed by the assessee is dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.2120/Chny/2018 िनधा"रण वष"/Assessment Year: 2012-13 Shri M.A.M.R. Muthiah, Vs. The Assistant Commissioner Of L/H Of Late Dr. M.A.M. Ramaswamy, Income Tax, Chettinad House, Rajah Annamalai Corporate Circle 1(2), Puram, Chennai 600 028. Chennai. [Pan: Aajpr4449M] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.2284/Chny/2018 िनधा"रण वष"/Assessment Year: 2012-13 The Assistant Commissioner Of Vs. Late (Shri) M.A.M. Ramaswamy, Income Tax, (Now Represented By L/H Shri M.A.M.R. Central Circle 3(2), Muthiah, Chettinad House, Rajah Chennai. Annamalai Puram, Chennai 600 028. (अपीलाथ" /Appellant) (""थ"/Respondent) Assessee By : Shri S. Sridhar, Advocate Department By : Shri V. Justin, Addl. Cit सुनवाई की तारीख/ Date Of Hearing 20.06.2022 : घोषणा की तारीख /Date Of Pronouncement : 03.08.2022 आदेश /O R D E R Per V. Durga Rao: Both The Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 4, Chennai, Dated 07.05.2018 Relevant To The Assessment

capital gains in respect of RMT-II, but assessed as business profits, the Ld. DR placed his arguments on the lines of grounds of appeal extracted, supra, and relied on the orders of the AO. Per contra, the Ld. AR placed his reliance on the orders of the Ld. CIT(A). When we called for the relevant documents, both

M.A.M.R.MUTHIAH, L/H OF LATE DR. M.A.M.RAMASWAMY,CHENNAI vs. ACIT CORPORATE CIRCLE 1(2), CHENNAI

In the result, the appeal filed by the Revenue is allowed for statistical purposes and the appeal filed by the assessee is dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.2120/Chny/2018 िनधा"रण वष"/Assessment Year: 2012-13 Shri M.A.M.R. Muthiah, Vs. The Assistant Commissioner Of L/H Of Late Dr. M.A.M. Ramaswamy, Income Tax, Chettinad House, Rajah Annamalai Corporate Circle 1(2), Puram, Chennai 600 028. Chennai. [Pan: Aajpr4449M] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.2284/Chny/2018 िनधा"रण वष"/Assessment Year: 2012-13 The Assistant Commissioner Of Vs. Late (Shri) M.A.M. Ramaswamy, Income Tax, (Now Represented By L/H Shri M.A.M.R. Central Circle 3(2), Muthiah, Chettinad House, Rajah Chennai. Annamalai Puram, Chennai 600 028. (अपीलाथ" /Appellant) (""थ"/Respondent) Assessee By : Shri S. Sridhar, Advocate Department By : Shri V. Justin, Addl. Cit सुनवाई की तारीख/ Date Of Hearing 20.06.2022 : घोषणा की तारीख /Date Of Pronouncement : 03.08.2022 आदेश /O R D E R Per V. Durga Rao: Both The Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 4, Chennai, Dated 07.05.2018 Relevant To The Assessment

capital gains in respect of RMT-II, but assessed as business profits, the Ld. DR placed his arguments on the lines of grounds of appeal extracted, supra, and relied on the orders of the AO. Per contra, the Ld. AR placed his reliance on the orders of the Ld. CIT(A). When we called for the relevant documents, both

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. MULLIAMBAL RATHNASAMY PITCHAKANNU ERAAVANAN, CHENNAI

In the result, both the appeal filed by the Revenue and the Cross

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1810/Chny/2024 िनधा"रण वष"/Assessment Year: 2009-10 & C.O. No. 74/Chny/2024 [In Ita No. 1810/Chny/2024] The Assistant Commissioner Of Vs. Shri Arvind E & Mrs. Baskaravalli Income Tax, Central Circle 2(2), (Legal Heir Of Late Shri Mrp Investigation Building, Eraavanan), No. 4, Rice Mill Road, Chennai. Erimedu, Ramanathapuram, Coimbatore 641 045. [Pan:Aaape5554D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sundar Rajan, Cit ""थ" की ओर से/Respondent By : Shri C. Khathiravan, Advocate सुनवाई की तारीख/ Date Of Hearing : 11.02.2025 घोषणा की तारीख /Date Of Pronouncement : 26.02.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Revenue Is Directed Against The Order Dated 30.04.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), Chennai-19, Chennai For The Assessment Year 2009-10. 2. At The Outset, The Ld. Dr Shri S. Sundar Rajan, Cit Drew Our Attention To Additional Grounds Raised By The Appellant – Revenue. He Submits That The Order Of The Ld. Cit(A) Is Erroneous On Facts Of The Case

section 159 of the Act. 7. With regard to mention of name of the deceased assessee in the cause title makes the impugned order null and void, the ld. AR brought to our notice the practical aspect of adjudication process stating that the cause title of the proceeding is automatically generated based on system data linked

DCIT, CHENNAI vs. SICAL LOGISTICS LTD., CHENNAI

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

Capital Gain. For the AY 2010-11, the 34 - - ITA 1695 to 1697 & CO 84/Mds/14 tax was payable under normal provision and the gross total income consisted of income from business. Hence the assessee claimed the deduction in the year 2010-11. On that basis the Ld.CIT(A) allowed the claim of assessee. Against this, the Revenue is in appeal

DCIT, CHENNAI vs. SICAL LOGISTICS LTD., CHENNAI

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

Capital Gain. For the AY 2010-11, the 34 - - ITA 1695 to 1697 & CO 84/Mds/14 tax was payable under normal provision and the gross total income consisted of income from business. Hence the assessee claimed the deduction in the year 2010-11. On that basis the Ld.CIT(A) allowed the claim of assessee. Against this, the Revenue is in appeal

DCIT, CHENNAI vs. SICAL LOGISTICS LTD., CHENNAI

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

Capital Gain. For the AY 2010-11, the 34 - - ITA 1695 to 1697 & CO 84/Mds/14 tax was payable under normal provision and the gross total income consisted of income from business. Hence the assessee claimed the deduction in the year 2010-11. On that basis the Ld.CIT(A) allowed the claim of assessee. Against this, the Revenue is in appeal