DCIT, CENTRAL CIRCLE-2, MADURAI vs. APPU TRADERS, PALAKKAD

In the result, the appeals filed by the Revenue in I

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

delay of three/four days in filing of the appeals stands condoned and admitted the appeals for adjudication. The Revenue has raised the following grounds: ITA No.355 & 27 others/Chny/2019 :- 4 -: 1. The order of the learned Commissioner of Income Tax (Appeals) is erroneous on facts of the case and in law. 2. The learned CIT(A) erred in directing

DCIT, CENTRAL CIR-2, MADURAI vs. M SHAHJAHAN, PALAKKAD

In the result, the appeals filed by the Revenue in I

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

delay of three/four days in filing of the appeals stands condoned and admitted the appeals for adjudication. The Revenue has raised the following grounds: ITA No.355 & 27 others/Chny/2019 :- 4 -: 1. The order of the learned Commissioner of Income Tax (Appeals) is erroneous on facts of the case and in law. 2. The learned CIT(A) erred in directing

DCIT, CENTRAL CIR-2, MADURAI vs. J S NIHAR BANU, PALAKKAD

In the result, the appeals filed by the Revenue in I

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

delay of three/four days in filing of the appeals stands condoned and admitted the appeals for adjudication. The Revenue has raised the following grounds: ITA No.355 & 27 others/Chny/2019 :- 4 -: 1. The order of the learned Commissioner of Income Tax (Appeals) is erroneous on facts of the case and in law. 2. The learned CIT(A) erred in directing

DCIT, CENTRAL CIR-2, MADURAI vs. M SHAHJAHAN, PALAKKAD

In the result, the appeals filed by the Revenue in I

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

delay of three/four days in filing of the appeals stands condoned and admitted the appeals for adjudication. The Revenue has raised the following grounds: ITA No.355 & 27 others/Chny/2019 :- 4 -: 1. The order of the learned Commissioner of Income Tax (Appeals) is erroneous on facts of the case and in law. 2. The learned CIT(A) erred in directing

DCIT, CENTRAL CIRCLE-2, MADURAI vs. APPU TRADERS, PALAKKAD

In the result, the appeals filed by the Revenue in I

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

delay of three/four days in filing of the appeals stands condoned and admitted the appeals for adjudication. The Revenue has raised the following grounds: ITA No.355 & 27 others/Chny/2019 :- 4 -: 1. The order of the learned Commissioner of Income Tax (Appeals) is erroneous on facts of the case and in law. 2. The learned CIT(A) erred in directing

DCIT, CENTRAL CIRCLE-2, MADURAI vs. J S NIHAR BANU, PALAKKAD

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

delay of three/four days in filing of the appeals stands condoned and admitted the appeals for adjudication. The Revenue has raised the following grounds: 1. The order of the learned Commissioner of Income Tax (Appeals) is erroneous on facts of the case and in law. 2. The learned CIT(A) erred in directing the AO to delete theaddition/disallowance made

DCIT, CENTRAL CIRCLE-2, MADURAI vs. ACHU TRADERS, PALAKKAD

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

delay of three/four days in filing of the appeals stands condoned and admitted the appeals for adjudication. The Revenue has raised the following grounds: 1. The order of the learned Commissioner of Income Tax (Appeals) is erroneous on facts of the case and in law. 2. The learned CIT(A) erred in directing the AO to delete theaddition/disallowance made

DCIT, CENTRAL CIR-2, MADURAI vs. M SHAHJAHAN, PALAKKAD

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

delay of three/four days in filing of the appeals stands condoned and admitted the appeals for adjudication. The Revenue has raised the following grounds: 1. The order of the learned Commissioner of Income Tax (Appeals) is erroneous on facts of the case and in law. 2. The learned CIT(A) erred in directing the AO to delete theaddition/disallowance made

DCIT, CENTRAL CIRCLE-2, MADURAI vs. ACHU TRADERS, PALAKKAD

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

delay of three/four days in filing of the appeals stands condoned and admitted the appeals for adjudication. The Revenue has raised the following grounds: :- 4 -: ITA No.355 & 27 others/Chny/2019 1. The order of the learned Commissioner of Income Tax (Appeals) is erroneous on facts of the case and in law. 2. The learned CIT(A) erred in directing

DCIT, CENTRAL CIRCLE-2, MADURAI vs. ACHU TRADERS, PALAKKAD

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

delay of three/four days in filing of the appeals stands condoned and admitted the appeals for adjudication. The Revenue has raised the following grounds: 1. The order of the learned Commissioner of Income Tax (Appeals) is erroneous on facts of the case and in law. 2. The learned CIT(A) erred in directing the AO to delete theaddition/disallowance made

DCIT, CENTRAL CIR-2, MADURAI vs. J S NIHAR BANU, PALAKKAD

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

delay of three/four days in filing of the appeals stands condoned and admitted the appeals for adjudication. The Revenue has raised the following grounds: 1. The order of the learned Commissioner of Income Tax (Appeals) is erroneous on facts of the case and in law. 2. The learned CIT(A) erred in directing the AO to delete theaddition/disallowance made

DCIT, CENTRAL CIR-2, MADURAI vs. M SHAHJAHAN, PALAKKAD

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

delay of three/four days in filing of the appeals stands condoned and admitted the appeals for adjudication. The Revenue has raised the following grounds: 1. The order of the learned Commissioner of Income Tax (Appeals) is erroneous on facts of the case and in law. 2. The learned CIT(A) erred in directing the AO to delete theaddition/disallowance made

S.VICTOR AROCKIAM,ARIYALUR vs. DCIT CENTRAL CIRCLE-1, TRICHY

The appeal stand allowed in terms of our above order

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

153B. 53. The question now is - what is the scope of assessment or reassessment of total income u/s 153A (1) (b) and the first proviso? We are of the view that for answering this question, guidance will have to be sought from section 132(1). If any books of account or other documents relevant to the assessment had not been

SMT. V.PRREMALATHA,CHENNAI vs. ACIT, CHENNAI

The appeal stand partly allowed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

153B. 53. The question now is - what is the scope of assessment or reassessment of total income u/s 153A (1) (b) and the first proviso? We are of the view that for answering this question, guidance will have to be sought from section 132(1). If any books of account or other documents relevant to the assessment had not been

SMT. V.PRREMALATHA,CHENNAI vs. ACIT, CHENNAI

The appeal stand partly allowed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

153B. 53. The question now is - what is the scope of assessment or reassessment of total income u/s 153A (1) (b) and the first proviso? We are of the view that for answering this question, guidance will have to be sought from section 132(1). If any books of account or other documents relevant to the assessment had not been

SMT. V.PRREMALATHA,CHENNAI vs. ACIT, CHENNAI

The appeal stand partly allowed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

153B. 53. The question now is - what is the scope of assessment or reassessment of total income u/s 153A (1) (b) and the first proviso? We are of the view that for answering this question, guidance will have to be sought from section 132(1). If any books of account or other documents relevant to the assessment had not been

SMT. V.PRREMALATHA,CHENNAI vs. ACIT, CHENNAI

The appeal stand partly allowed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

153B. 53. The question now is - what is the scope of assessment or reassessment of total income u/s 153A (1) (b) and the first proviso? We are of the view that for answering this question, guidance will have to be sought from section 132(1). If any books of account or other documents relevant to the assessment had not been

SMT. V.PRREMALATHA,CHENNAI vs. ACIT, CHENNAI

The appeal stand partly allowed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

153B. 53. The question now is - what is the scope of assessment or reassessment of total income u/s 153A (1) (b) and the first proviso? We are of the view that for answering this question, guidance will have to be sought from section 132(1). If any books of account or other documents relevant to the assessment had not been