KELLER (M) SDN BHD,CHENNAI vs. DCIT INTL TAX 1(2), CHENNAI, CHENNAI

In the result, the appeal of the assessee stands allowed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1319/Chny/2023 (िनधा"रणवष" / Assessment Year: 2018-2019) Vs. The Deputy Commissioner Of Keller (M) Sdn Bhd, Income Tax, 7Th Floor, Centennial Square, International Taxation 1(2) No.6A, Dr. Ambedkar Road, Chennai. Kodambakkam, Chennai 600 024. [Pan: Aagck 8014M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Ashik Shah, C.A. ""यथ" क" ओर से /Respondent By : Shri. Nilay Baran Som, Irs, Cit.

condonation of delay 1 filed before the CBDT 1.1. Form 26AS of the Appellant for AY 2018-19 5 1.2. Form 26AS of the Appellant for AY 2019-20 9 1.3. Tax Audit Report in Form 3CA and 3CD of the Appellant 13 for AY 2018-19 1.4. Tax Audit Report in Form 3CA and 3CD of the Appellant

P.N. PANDIAN,CHENNAI vs. ACIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result all the three appeals of the assessee are allowed

Bench: Shri Aby T Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.:1143 To 1145/Chny/2025 िनधा$रण वष$ / Assessment Years: 2014-15, 2017-18 & 2018-19 P. N. Pandian, Acit, No.11/1, Mosque Colony, Vs. Central Circle -3(2), 13Th Street, Maduvankarai, Chennai. Guindy, Chennai – 600 032. [Pan: Ahppp-9266-M] (अपीलाथ"/Appellant) (&'थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. N.Arjun Raj, Advocate &'थ" की ओर से/Respondent By : Shri. Bipin. C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 24.09.2025 घोषणा की तारीख/Date Of Pronouncement : 02.12.2025 आदेश /O R D E R Per S.R.Raghunatha, Am : The Present Appeals Are Filed Against The Order Of Learned Commissioner Of Income Tax (Appeals) - 18, Chennai, (In Short ‘Ld.Cit(A)’) For The Assessment Year (A.Y.) 2014-15 & 2017-18 Both Dated 04.03.2021 & 2018-19 Dated 14.12.2020. Since Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Filed By The Assessee Are Heard Together & Disposed Of By This Consolidated Order.

108/- for A.Y. 2014-15 & 2017-18 is concerned, had observed that the income of the assessee would necessarily have to be calculated in terms of Section 4, Section 5 r.w.s 17 r.w.s 10 of the Act and in view of the fact that the AO had not disputed the assessee’s claim of incurrence of expenditure towards rent coupled

P.N. PANDIAN,CHENNAI vs. ACIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result all the three appeals of the assessee are allowed

Bench: Shri Aby T Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.:1143 To 1145/Chny/2025 िनधा$रण वष$ / Assessment Years: 2014-15, 2017-18 & 2018-19 P. N. Pandian, Acit, No.11/1, Mosque Colony, Vs. Central Circle -3(2), 13Th Street, Maduvankarai, Chennai. Guindy, Chennai – 600 032. [Pan: Ahppp-9266-M] (अपीलाथ"/Appellant) (&'थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. N.Arjun Raj, Advocate &'थ" की ओर से/Respondent By : Shri. Bipin. C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 24.09.2025 घोषणा की तारीख/Date Of Pronouncement : 02.12.2025 आदेश /O R D E R Per S.R.Raghunatha, Am : The Present Appeals Are Filed Against The Order Of Learned Commissioner Of Income Tax (Appeals) - 18, Chennai, (In Short ‘Ld.Cit(A)’) For The Assessment Year (A.Y.) 2014-15 & 2017-18 Both Dated 04.03.2021 & 2018-19 Dated 14.12.2020. Since Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Filed By The Assessee Are Heard Together & Disposed Of By This Consolidated Order.

108/- for A.Y. 2014-15 & 2017-18 is concerned, had observed that the income of the assessee would necessarily have to be calculated in terms of Section 4, Section 5 r.w.s 17 r.w.s 10 of the Act and in view of the fact that the AO had not disputed the assessee’s claim of incurrence of expenditure towards rent coupled

P.N. PANDIAN,CHENNAI vs. ACIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result all the three appeals of the assessee are allowed

Bench: Shri Aby T Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.:1143 To 1145/Chny/2025 िनधा$रण वष$ / Assessment Years: 2014-15, 2017-18 & 2018-19 P. N. Pandian, Acit, No.11/1, Mosque Colony, Vs. Central Circle -3(2), 13Th Street, Maduvankarai, Chennai. Guindy, Chennai – 600 032. [Pan: Ahppp-9266-M] (अपीलाथ"/Appellant) (&'थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. N.Arjun Raj, Advocate &'थ" की ओर से/Respondent By : Shri. Bipin. C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 24.09.2025 घोषणा की तारीख/Date Of Pronouncement : 02.12.2025 आदेश /O R D E R Per S.R.Raghunatha, Am : The Present Appeals Are Filed Against The Order Of Learned Commissioner Of Income Tax (Appeals) - 18, Chennai, (In Short ‘Ld.Cit(A)’) For The Assessment Year (A.Y.) 2014-15 & 2017-18 Both Dated 04.03.2021 & 2018-19 Dated 14.12.2020. Since Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Filed By The Assessee Are Heard Together & Disposed Of By This Consolidated Order.

108/- for A.Y. 2014-15 & 2017-18 is concerned, had observed that the income of the assessee would necessarily have to be calculated in terms of Section 4, Section 5 r.w.s 17 r.w.s 10 of the Act and in view of the fact that the AO had not disputed the assessee’s claim of incurrence of expenditure towards rent coupled

P. PALANISAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE -3, COIMBATORE, COIMBATORE vs. P P ENTERPRISES, BENGALURU

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

SELLAMUTHU KABILAN,BENGALURU vs. ACIT, CENTRAL CRICLE 3, COIMBATORE, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

M/S. P.P. FINANCIERS,KARUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

M/S. P.P. ENTERPRISES,BENGALURU vs. ACIT< CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

M/S. P.P. FINANCIERS,KARUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

L KARUPPUSAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

PALANISAMY RAGHUPATHY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

P.P. ENTERPRISES,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

P. PALANISAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

condoned. In respect of the remaining assessees, there is no delay in filing the appeals, and proof of receipt of the orders of the ld. CIT(A) has been duly enclosed with Form No. 36. Further, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals

RAMASAMY NATARAJAN,TRICHY vs. ACIT,CC-1, TRICHY

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

condone the delay and admit the appeals. 3. The first common issue in all these 12 appeals of both the assessees is as regards to the orders of CIT(A) and orders of AO, committing grave errors in violating the principles of natural justice and completing the assessments within ‘26 days’ from the date of issuance of notices u/s.153C

RAMASAMY NATARAJAN,TRICHY vs. ACIT,CC-1, TRICHY

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

condone the delay and admit the appeals. 3. The first common issue in all these 12 appeals of both the assessees is as regards to the orders of CIT(A) and orders of AO, committing grave errors in violating the principles of natural justice and completing the assessments within ‘26 days’ from the date of issuance of notices u/s.153C

M/S. P.P. FINANCIERS,CHENNAI vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

condoned. In\nrespect of the remaining assessees, there is no delay in filing the\nappeals, and proof of receipt of the orders of the ld. CIT(A) has\nbeen duly enclosed with Form No. 36.\nFurther, since all the 61 appeals arise out of the same search\nproceedings, and the issues involved therein are common, identical,\nand interconnected, the appeals

P. PALANISAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

condoned. In\nrespect of the remaining assessees, there is no delay in filing the\nappeals, and proof of receipt of the orders of the ld. CIT(A) has\nbeen duly enclosed with Form No. 36.\nFurther, since all the 61 appeals arise out of the same search\nproceedings, and the issues involved therein are common, identical,\nand interconnected, the appeals

P PALANISMAY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

condoned. In\nrespect of the remaining assessees, there is no delay in filing the\nappeals, and proof of receipt of the orders of the ld. CIT(A) has\nbeen duly enclosed with Form No. 36.\nFurther, since all the 61 appeals arise out of the same search\nproceedings, and the issues involved therein are common, identical,\nand interconnected, the appeals