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 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

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

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 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 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

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

In the result, the appeal of the assessee is dismissed

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

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\nRevenue are allowed for statistical purposes

Charitable & Educational Trust", "summary": {"facts": "The assessee's appeals arose from assessment orders passed under Section 153C of the Income

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