DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SUBRAMANIAM KATHIRESAN, CHENNAI

In the result, appeal filed by the Revenue for AY 2014-15 is dismissed

Bench: Shri Aby T. Varkey & Shri Jagadish

Charitable Trust in this case), the search team has found/un-earthed money, bullion, jewellery or valuable articles or things, which were seized and the AO has found that among the such seized Subramaniam Kathiresan :: 13 :: material, certain specific valuable article or thing belongs to a third party (other person as referred in section 153C

SRINIVASAN CHARITABLE AND EDUCATIONAL TRUST,PERAMBALUR vs. ACIT, CENTRAL CIRCLE-2, , TRICHY

In the result, appeals filed by the assessee and appeal filed by the

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

Charitable & Educational Trust :: 5 :: allowed in this case was two months and this fact is recorded by Hon'ble High Court in para 25 & 26 as under- 25. On the question of adherence to the principles of natural justice. the relevant sequence of dates and events is that a notice under Section 153C

SRINIVASAN CHRITABLE AND EDUCATIONAL TRUST, ,PERAMBALUR vs. ACIT, CENTRAL CIRCLE-2, TRICHY

In the result, appeals filed by the assessee and appeal filed by the

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

Charitable & Educational Trust :: 5 :: allowed in this case was two months and this fact is recorded by Hon'ble High Court in para 25 & 26 as under- 25. On the question of adherence to the principles of natural justice. the relevant sequence of dates and events is that a notice under Section 153C

SRINIVASAN CHARITABLE AND EDUCATIONAL TRUST,PERAMBALUR vs. ACIT, CENTRAL COIRCLE-2, , TRICHY

In the result, appeals filed by the assessee and appeal filed by the

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

Charitable & Educational Trust :: 5 :: allowed in this case was two months and this fact is recorded by Hon'ble High Court in para 25 & 26 as under- 25. On the question of adherence to the principles of natural justice. the relevant sequence of dates and events is that a notice under Section 153C

SRINIVASAN CHARITABLE AND EDUCATION TRUST,PERAMBALUR vs. ACIT, CENTRAL CIRCLE-2, TRICHY, TRICHY

In the result, appeals filed by the assessee and appeal filed by the

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

Charitable & Educational Trust :: 5 :: allowed in this case was two months and this fact is recorded by Hon'ble High Court in para 25 & 26 as under- 25. On the question of adherence to the principles of natural justice. the relevant sequence of dates and events is that a notice under Section 153C

SRINIVASAN CHARITABLE AND EDUCATION TRUST,PERAMBALUR vs. ACIT, CENTRAL CIRCLE-2, TRICHY

In the result, appeals filed by the assessee and appeal filed by the

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

Charitable & Educational Trust :: 5 :: allowed in this case was two months and this fact is recorded by Hon'ble High Court in para 25 & 26 as under- 25. On the question of adherence to the principles of natural justice. the relevant sequence of dates and events is that a notice under Section 153C

SRINIVASAN CHARITABLE AND EDUCATION TRUST,PERAMBALUR vs. ACIT, CENTRAL CIRLCE-2, , TRICHY

In the result, appeals filed by the assessee and appeal filed by the

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

Charitable & Educational Trust :: 5 :: allowed in this case was two months and this fact is recorded by Hon'ble High Court in para 25 & 26 as under- 25. On the question of adherence to the principles of natural justice. the relevant sequence of dates and events is that a notice under Section 153C

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, TRICHY, TRICHY vs. SRINIVASAN CHARITABLE AND EDUCATIONAL TRUST, PERAMBALUR

In the result, appeals filed by the assessee and appeal filed by the

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

Charitable & Educational Trust :: 5 :: allowed in this case was two months and this fact is recorded by Hon'ble High Court in para 25 & 26 as under- 25. On the question of adherence to the principles of natural justice. the relevant sequence of dates and events is that a notice under Section 153C

SRINIVASAN CHARITABLE AND EDUCATIONAL TRUST,PERAMBALUR vs. ACIT,CENTRAL CIRCLE-2, TRICHY

In the result, appeals filed by the assessee and appeal filed by the

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.28, 29, 30, 31, 55, 56 & 57/Chny/2024 निर्धारण वर्ष/Assessment Years: 2013-14, 2015-16, 2016-17, 2018-19, 2012-13, 2014-15 & 2017-18 M/S. Srinivasan Charitable & Educational Trust, No.274-C, Thuraiyur Road, Perambalur-621 212. Tamil Nadu. [Pan: Aagts 1793 N] (अपीलार्थी/Appellant) V. The Acit, Central Circle-2, Trichy. (प्रत्यर्थी/Respondent) The Acit, Central Circle-2, Trichy. आयकर अपील सं./Ita No.522/Chny/2024 निर्धारण वर्ष/Assessment Year: 2014-15 V. Srinivasan Charitable & (अपीलार्थी/Appellant) Educational Trust, No.274-C, Thuraiyur Road, Perambalur-621 212. Tamil Nadu. [Pan: Aagts 1793 N] (प्रत्यर्थी/Respondent) Assessee By Mr. G. Baskar, Advocate Department By Mr. Nilay Baran Som, Cit सुनवाईकीतारीख/Date Of Hearing 22.08.2024 घोषणाकीतारीख /Date Of Pronouncement 08.11.2024 आदेश / O R Der Per Aby T. Varkey, Jm

Charitable & Educational Trust] wherein the Tribunal appreciated that AO failed to give proper opportunity to assessee before framing assessment orders, restored the matter back to the file of the AO for de-novo assessment by relying on the decision of Hon'ble Madras High Court in the case of B.Kubendran vs. DCIT [2021] 126 taxmann.com 107 (Madras) by holding

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. NEELARAJ VINOTH, PERAMBALUR

Bench: Shri George George K, Hon'Ble & Shri S.R. Raghunatha, Hon'Bleआयकर अपील सं./Ita No.: 1982/Chny/2024 & C.O.No. 60/Chny/2024 निर्धारण वर्ष / Assessment Year: 2017-18 Assistant Commissioner Of Income Tax, Central Circle -2, Trichy. (अपीलार्थी/Appellant) V. Neelaraj Vinoth, 274-C, Thuraiyur Road, Perambalur – 621 212, Tamilnadu. [Pan: Ajupv-3588-M] (Respondent/Cross Objector) आयकर अपील सं./Ita No.: 2119/Chny/2024 निर्धारण वर्ष / Assessment Year: 2017-18 Neelaraj Vinoth, 274-C, Thuraiyur Road, Perambalur – 621 212, Tamilnadu. [Pan: Ajupv-3588-M] (अपीलार्थी/Appellant) V. Assistant Commissioner Of Income Tax, Central Circle -2, Trichy. (प्रत्यर्थी/Respondent) Assessee By : Shri. G. Baskar, Advocate & Shri. P.M. Kathir, Advocate Department By : Shri. R. Clement Ramesh Kumar, Cit सुनवाई की तारीख/Date Of Hearing : 06.02.2025 घोषणा की तारीख/Date Of Pronouncement : 18.02.2025 आदेश / Order Per S.R.Raghunatha, Am: :-2-:

Charitable and Educational Trust (where the assessee's father Shri Neelraj is the Chairman) and M/s DS group Rs.35,00,000 and Rs.30,00,000 respectively, adding up to Rs.65,00,000, which was amount transferred to Vinoth. Few more such instances are given below: SI Who transferred Amount No funds to vinoth transferred 1 K MURALIDHARAN 6000000 Source RECEIVED

NEELARAJ VINOTH,PERAMBALUR vs. ACIT, CC-2, , TRICHY

In the result, the appeal of the revenue is dismissed and the CO filed by the assessee is dismissed

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 1982/Chny/2024 & C.O.No. 60/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Assistant Commissioner Of Neelaraj Vinoth, Income Tax, V. 274-C, Thuraiyur Road, Central Circle -2, Perambalur – 621 212, Trichy. Tamilnadu. [Pan: Ajupv-3588-M] (अपीलाथ"/Appellant) (Respondent/Cross Objector) आयकर अपील सं./Ita No.: 2119/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Neelaraj Vinoth, Assistant Commissioner Of 274-C, Thuraiyur Road, V. Income Tax, Perambalur – 621 212, Central Circle -2, Tamilnadu. Trichy. [Pan: Ajupv-3588-M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Charitable and Educational Trust and its group on 15.02.2018. Offices of various entities connected with the group as well as residence of key individuals were covered in the search including the residence of Mr.P.Neelraj, son in law of the Chairman of the Trust. The assessee is a son of Mr.P.Neelraj. It is admitted fact that the assessee is a doctor

SHREE BASAVESHWAR SUGARS LIMITED,VIJAYAPURA vs. ACIT, CENTRL CIRCLE, TRICHIRAPALLI

In the result, the appeals filed by the assessee in ITA

Charitable and Educational Trust including assessee on 15.02.2018. According to Revenue, during the course of search, incriminating material relating to assessee’s company was found and statement u/s.132(4) of the Act was recorded from two responsible persons of these concerns. Consequent to search conducted on 15.02.2018, notice u/s.153C of the Act was issued

SHREE BASAVESHWAR SUGARS LIMITED,VIJAYAPURA vs. ACIT, CENTRL CIRCLE, TRICHIRAPALLI

In the result, the appeals filed by the assessee in ITA

Charitable and Educational Trust including assessee on 15.02.2018. According to Revenue, during the course of search, incriminating material relating to assessee’s company was found and statement u/s.132(4) of the Act was recorded from two responsible persons of these concerns. Consequent to search conducted on 15.02.2018, notice u/s.153C of the Act was issued

SHREE BASAVESHWAR SUGARS LIMITED,VIJAYAPURA vs. ACIT, CENTRL CIRCLE, TRICHIRAPALLI

In the result, the appeals filed by the assessee in ITA

Charitable and Educational Trust including assessee on 15.02.2018. According to Revenue, during the course of search, incriminating material relating to assessee’s company was found and statement u/s.132(4) of the Act was recorded from two responsible persons of these concerns. Consequent to search conducted on 15.02.2018, notice u/s.153C of the Act was issued

SHREE BASAVESHWAR SUGARS LIMITED,VIJAYAPURA vs. ACIT, CENTRL CIRCLE, TRICHIRAPALLI

In the result, the appeals filed by the assessee in ITA

Charitable and Educational Trust including assessee on 15.02.2018. According to Revenue, during the course of search, incriminating material relating to assessee’s company was found and statement u/s.132(4) of the Act was recorded from two responsible persons of these concerns. Consequent to search conducted on 15.02.2018, notice u/s.153C of the Act was issued

SHREE BASAVESHWAR SUGARS LIMITED,VIJAYAPURA vs. ACIT, CENTRL CIRCLE, TRICHIRAPALLI

In the result, the appeals filed by the assessee in ITA

Charitable and Educational Trust including assessee on 15.02.2018. According to Revenue, during the course of search, incriminating material relating to assessee’s company was found and statement u/s.132(4) of the Act was recorded from two responsible persons of these concerns. Consequent to search conducted on 15.02.2018, notice u/s.153C of the Act was issued

SHREE BASAVESHWAR SUGARS LIMITED,VIJAYAPURA vs. ACIT, CENTRL CIRCLE, TRICHIRAPALLI

In the result, the appeals filed by the assessee in ITA

Charitable and Educational Trust including assessee on 15.02.2018. According to Revenue, during the course of search, incriminating material relating to assessee’s company was found and statement u/s.132(4) of the Act was recorded from two responsible persons of these concerns. Consequent to search conducted on 15.02.2018, notice u/s.153C of the Act was issued

SHREE BASAVESHWAR SUGARS LIMITED,VIJAYAPURA vs. ACIT, CENTRL CIRCLE, TRICHIRAPALLI

In the result, the appeals filed by the assessee in ITA

Charitable and Educational Trust including assessee on 15.02.2018. According to Revenue, during the course of search, incriminating material relating to assessee’s company was found and statement u/s.132(4) of the Act was recorded from two responsible persons of these concerns. Consequent to search conducted on 15.02.2018, notice u/s.153C of the Act was issued