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

Gains of Rs.1,32,78,187/- admitted by the assessee has been modified by the AO at an figure of Rs.1,88,57,487/-. 8. In view of the above grounds and other submissions to be made at the time of Appeal hearing, the order U/S 250(6) passed by Commissioner of Income Tax (Appeals) may be cancelled and justice

D.RAMGOPAL,COIMBATORE vs. DCIT, CENTRAL CIRCLE-1(1), COIMBATORE

In the result the appeal of the assessee is allowed

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 583 /Chny/2022 िनधा"रणवष" / Assessment Year: 2013-14 Deputy Commissioner Of Income Shri. D. Ramagopal, V. Tax, 14-A, 10Th Street, Central Circle -1, Ganapathypudur, Coimbatore. Ganapathy, Coimbatore – 641 006. [Pan: Akgpr-3621-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No.: 584/Chny/2022 िनधा"रणवष" / Assessment Year: 2014-15 Principal Commissioner Of Shri. D. Ramagopal, V. Income Tax, 14-A, 10Th Street, Central Circle -2, Ganapathypudur, Chennai. Ganapathy, Coimbatore – 641 006. [Pan: Akgpr-3621-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. G.V. Jhabakh, Advocate ""यथ"क"ओरसे/Respondent By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 06.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 23.10.2024 आदेश /O R D E R

4. The assessee had sold the property at Coonoor and offered Capital Gain at Rs.85,069/- and later claiming a loss at Rs.6,644/- by filing a revised computation of capital gain. The expenses claimed for building renovation, cleaning was not allowed by the assessing officer. The written submissions along with documentary evidence in the paper book filed before

D.RAMGOPAL,COIMBATORE vs. DCIT, CENTRAL CIRCLE-1(1), COIMBATORE

In the result the appeal of the assessee is allowed

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 583 /Chny/2022 िनधा"रणवष" / Assessment Year: 2013-14 Deputy Commissioner Of Income Shri. D. Ramagopal, V. Tax, 14-A, 10Th Street, Central Circle -1, Ganapathypudur, Coimbatore. Ganapathy, Coimbatore – 641 006. [Pan: Akgpr-3621-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No.: 584/Chny/2022 िनधा"रणवष" / Assessment Year: 2014-15 Principal Commissioner Of Shri. D. Ramagopal, V. Income Tax, 14-A, 10Th Street, Central Circle -2, Ganapathypudur, Chennai. Ganapathy, Coimbatore – 641 006. [Pan: Akgpr-3621-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. G.V. Jhabakh, Advocate ""यथ"क"ओरसे/Respondent By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 06.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 23.10.2024 आदेश /O R D E R

4. The assessee had sold the property at Coonoor and offered Capital Gain at Rs.85,069/- and later claiming a loss at Rs.6,644/- by filing a revised computation of capital gain. The expenses claimed for building renovation, cleaning was not allowed by the assessing officer. The written submissions along with documentary evidence in the paper book filed before

DILIP KAPUR,PONDICHERRY vs. ACIT, NFAC, CIRCLE 1 , PONDICHERRY

In the result the appeal of the assessee is allowed

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 984/Chny/2024 िनधा"रणवष" / Assessment Year: 2014-15 Dilip Kapur The Assistant Commissioner Of 7, Saint Martin Street, Income Tax, Pondicherry (Ut), Circle -1, Pondicherry – 605 001. Pondicherry – 605 003. [Pan: Adspd-4530-H ] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ"क"ओरसे/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 22.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 06.11.2024

4 is prima facie not applicable to the instant case where the returned loss is NOT reduced by the reassessment. In fact, the returned income of assessee was accepted by the AO (after the assessee pointed out it could have actually claimed Capital Loss instead on indexation). Further, the CIT(A) also quotes Brij Mohan

SEEMA RAMESH GIANCHANDANI C/O. DEEPAK MOORJANI,CHENNAI vs. ITO, INTERNATIONAL TAXATION WARD 1(1), CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.896/Chny/2024 िनधा"रणवष"/Assessment Year: 2015-16 V. Shri Seema Ramesh Gianchandani, The Ito, C/O. Deepak Moorjani, International Taxation Ward- No.9, Agastya Nagar, 1(1), Kilpauk, Chennai-600 010. Chennai. [Pan: Bozpg 1404 A] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Capital Gains (LTCG) at Rs.1,40,35,583/- and after considering assessee had offered Rs 83,44,090, he finally worked out the LTCG at Rs 56,91,493/-. Assessee objected before the DRP; and the DRP directed the AO to re-compute the LTCG adopting the deemed value of consideration to be at Rs.1,88,28,478/- [as valued

A.R.DILLI BABU,CHENNAI vs. ITO NON CORPORATE WARD 8(4), CHENNAI

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

Bench: Shri Abraham P.George & Shri George Mathanआयकर अपील सं./Ita No.2396/Chny/2017 $नधा!रण वष! /Assessment Year: 2009-10

Section 147 of the Income Tax Act, 1961. 2.6. The Commissioner of Income Tax (Appeals) ought to have appreciated that the predecessor Assessing Officer has applied his mind and formed an opinion before passing the order u/s.143(3). 2.7. The Commissioner of Income Tax (Appeals) ought to have appreciated that there is no reason to believe that income had escaped

DR. A.EZHIL MALAR,CHENNAI vs. ACIT, CHENNAI

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Ble

583, Thiruvotriyur High Road, of Income Tax, Tondiarpet, Chennai-600 081. Non-Corporate Circle-4(1), Chennai. [PAN: AAAPE 0904 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.V.S.Jayakumar, Adv. ""यथ" क" ओर से /Respondent by : Mr. AR.V.Sreenivasan, Addl.CIT सुनवाई क" तारीख/Date of Hearing : 14.12.2022 घोषणा क" तारीख /Date of Pronouncement : 21.12.2022 आदेश

C.SELVARAJ,COIMBATORE vs. ACIT, COIMBATORE

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 957/Chny/2017 & 955/Chny/2017 िनधा"रण वष"/Assessment Year: 2006-07 Shri C. Selvaraj, The Assistant Commissioner Of 42, Sriram Avenue, Vs. Income Tax (Osd), Pappanaickenpalayam, Corporate Range – 1, Coimbatore 641 037. Chennai. [Pan:Anbps6371C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Anand, Advocate ""थ" की ओर से/Respondent By Ms. R. Anita, Addl. Cit : सुनवाई की तारीख/ Date Of Hearing : 22.09.2021 घोषणा की तारीख /Date Of Pronouncement 08.12.2021 : आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 2, Coimbatore Both Dated 30.01.2017 Relevant To The Assessment Year 2006-07 Challenging Jurisdiction Of The Assessing Officer In Passing Order Under Section 143(3) R.W.S. 147 Of The Income Tax Act, 1961 [“Act” In Short] & Confirmation Of Levy Of Penalty Under Section 271(1)(C) Of The Act.

Capital Gains of ₹.3,13,02,332/- from the above property. The Assessment was also completed u/s 143(3) r.w.s. 147. It could be found that only the investment was made in the Asst. Year 2006-07 and the sale was made in the Asst. Year 2007-08. The entire profit from the project was admitted in the Asst. Year

C.SELVARAJ,COIMBATORE vs. ACIT, COIMBATORE

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 957/Chny/2017 & 955/Chny/2017 िनधा"रण वष"/Assessment Year: 2006-07 Shri C. Selvaraj, The Assistant Commissioner Of 42, Sriram Avenue, Vs. Income Tax (Osd), Pappanaickenpalayam, Corporate Range – 1, Coimbatore 641 037. Chennai. [Pan:Anbps6371C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Anand, Advocate ""थ" की ओर से/Respondent By Ms. R. Anita, Addl. Cit : सुनवाई की तारीख/ Date Of Hearing : 22.09.2021 घोषणा की तारीख /Date Of Pronouncement 08.12.2021 : आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 2, Coimbatore Both Dated 30.01.2017 Relevant To The Assessment Year 2006-07 Challenging Jurisdiction Of The Assessing Officer In Passing Order Under Section 143(3) R.W.S. 147 Of The Income Tax Act, 1961 [“Act” In Short] & Confirmation Of Levy Of Penalty Under Section 271(1)(C) Of The Act.

Capital Gains of ₹.3,13,02,332/- from the above property. The Assessment was also completed u/s 143(3) r.w.s. 147. It could be found that only the investment was made in the Asst. Year 2006-07 and the sale was made in the Asst. Year 2007-08. The entire profit from the project was admitted in the Asst. Year

BANNARIAMMAN EDUCATIONAL TRUST,COIMBATORE vs. ACIT CENTRAL CIRCLE 3(2), CHENNAI

583\n21,48,16,269\n1,88,04,309\n2020-21\n19,85,19,815\n2,97,77,972\n16,87,41,843\n3,03,73,532\n19,91,15,375\nRanges\nfrom 5%\nto 10%\nFrom\nApril\n2019\n2,58,93,889\n2021

BANNARIAMMAN EDUCATIONAL TRUST,COIMBATORE vs. ACIT CENTRAL CIRCLE 3(2), CHENNAI

583 21,48,16,269 1,88,04,309\n2020-21 19,85,19,815 2,97,77,972 16,87,41,843 3,03,73,532 19,91,15,375 \nRanges \nfrom 5% \nto 10% \nFrom \nApril \n2019 \n2,58,93,889\n2021