M. VELUSAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

S. ARAVIND,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

K. PARAMASIVAM,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

K. BASKAR,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

M. VELUSAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

P. NALLUSAMY,KARUR vs. ITO, WARD-1, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

S. EASWARAMOORTHY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

K. KATHIRVEL,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

K. BASKAR,KARUR vs. ITO, WARD-1, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

P. KARUNANITHI,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

R.EASWARAMOORTHY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

RAMASAMY PALANISAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

M. NATESAN,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

Gainful reference in this regard may be Gainful reference in this regard may be ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::26 :: made to the decision of made to the decision of the Hon'ble Supreme Court in the judgment the Hon'ble Supreme Court

VANAVIL ESTATE,CHENNAI vs. PCIT(CENTRAL), CHENNAI

In the result, the appeal for both AYs 2017

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.925 & 926/Chny/2024 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 V. Vanavil Estate, The Pcit (Central), 4/20, Duraiswamy Reddy Street, Chennai-1. West Tambaram, Chennai-600 045. [Pan: Aalfv 0770 H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

capital gain and had claimed the entire sum as exempt u/s 54 of the Act. The case of the assessee was reopened u/s 147 of the Act and the AO The case of the assessee was reopened u/s 147 of the Act and the AO The case of the assessee was reopened u/s

VANAVIL ESTATE,CHENNAI vs. PCIT CENTRAL, CHENNAI

In the result, the appeal for both AYs 2017

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.925 & 926/Chny/2024 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 V. Vanavil Estate, The Pcit (Central), 4/20, Duraiswamy Reddy Street, Chennai-1. West Tambaram, Chennai-600 045. [Pan: Aalfv 0770 H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

capital gain and had claimed the entire sum as exempt u/s 54 of the Act. The case of the assessee was reopened u/s 147 of the Act and the AO The case of the assessee was reopened u/s 147 of the Act and the AO The case of the assessee was reopened u/s

PALANISAMY GOUNDER LOGANATHAN,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals stand allowed

133A was conducted at the premises of the\nabove trust on 23.02.2013. During the survey proceedings, sworn\nstatements were recorded from R. Palanisamy, the Managing trustee,\nShri B. Sathyamoorthy, partner of Erode based builder firm (M/s\nS.Selvaraj& Co) and Shri S. Sethurajan site Engineer of the firm.\nShri R. Palanisamy, the managing trustee of the trust had admitted

K. PARAMASIVAM,KARUR vs. ITO, WARD-1, KARUR

In the result, all the appeals stand allowed

133A was conducted at the premises of the\nabove trust on 23.02.2013. During the survey proceedings, sworn\nstatements were recorded from R. Palanisamy, the Managing trustee,\nShri B. Sathyamoorthy, partner of Erode based builder firm (M/s\nS.Selvaraj& Co) and Shri S. Sethurajan site Engineer of the firm.\nShri R. Palanisamy, the managing trustee of the trust had admitted

S. EASWARAMOORTHY,KARUR vs. ITO, WARD-1,, KARUR

133A was conducted at the premises of the\nabove trust on 23.02.2013. During the survey proceedings, sworn\nstatements were recorded from R. Palanisamy, the Managing trustee,\nShri B. Sathyamoorthy, partner of Erode based builder firm (M/s\nS.Selvaraj& Co) and Shri S. Sethurajan site Engineer of the firm.\nShri R. Palanisamy, the managing trustee of the trust had admitted