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

KATHIR KAMAN JEWELS PVT. LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(1), CHENNAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.17, 18, 19 & 20/Chny/2025 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2015-16 & 2016-17 Kathir Kaman Jewels Pvt. Ltd., Vs. The Deputy Commissioner Of New No. 40 (Old No. 23), Sarojini Income Tax, Street, T. Nagar, Chennai 600 017. Central Circle 3(1) Chennai. [Pan:Aacck4534C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Banusekar, Advocate & Shri H. Yeshwanth Kumar, Advocate ""थ" की ओर से/Respondent By : Shri C.N. Bipin, Cit सुनवाई की तारीख/ Date Of Hearing : 24.06.2025 घोषणा की तारीख /Date Of Pronouncement : 23.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 17.10.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals) – 20, Chennai For The Assessment Years 2011-12, 2012-13, 2015-16 & 2016-17. 2. Since Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To 2

delay is condoned and admitted the appeal for adjudication. 5. The assessee raised 12 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in confirming the addition made by the Assessing Officer towards undisclosed income by concluding the assessment under section 143(3) r.w.s. 153C of the Income

KATHIR KAMAN JEWELS PVT. LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(1), CHENNAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.17, 18, 19 & 20/Chny/2025 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2015-16 & 2016-17 Kathir Kaman Jewels Pvt. Ltd., Vs. The Deputy Commissioner Of New No. 40 (Old No. 23), Sarojini Income Tax, Street, T. Nagar, Chennai 600 017. Central Circle 3(1) Chennai. [Pan:Aacck4534C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Banusekar, Advocate & Shri H. Yeshwanth Kumar, Advocate ""थ" की ओर से/Respondent By : Shri C.N. Bipin, Cit सुनवाई की तारीख/ Date Of Hearing : 24.06.2025 घोषणा की तारीख /Date Of Pronouncement : 23.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 17.10.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals) – 20, Chennai For The Assessment Years 2011-12, 2012-13, 2015-16 & 2016-17. 2. Since Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To 2

delay is condoned and admitted the appeal for adjudication. 5. The assessee raised 12 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in confirming the addition made by the Assessing Officer towards undisclosed income by concluding the assessment under section 143(3) r.w.s. 153C of the Income

KATHIR KAMAN JEWELS PVT. LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(1), CHENNAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.17, 18, 19 & 20/Chny/2025 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2015-16 & 2016-17 Kathir Kaman Jewels Pvt. Ltd., Vs. The Deputy Commissioner Of New No. 40 (Old No. 23), Sarojini Income Tax, Street, T. Nagar, Chennai 600 017. Central Circle 3(1) Chennai. [Pan:Aacck4534C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Banusekar, Advocate & Shri H. Yeshwanth Kumar, Advocate ""थ" की ओर से/Respondent By : Shri C.N. Bipin, Cit सुनवाई की तारीख/ Date Of Hearing : 24.06.2025 घोषणा की तारीख /Date Of Pronouncement : 23.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 17.10.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals) – 20, Chennai For The Assessment Years 2011-12, 2012-13, 2015-16 & 2016-17. 2. Since Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To 2

delay is condoned and admitted the appeal for adjudication. 5. The assessee raised 12 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in confirming the addition made by the Assessing Officer towards undisclosed income by concluding the assessment under section 143(3) r.w.s. 153C of the Income

KATHIR KAMAN JEWELS PVT. LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE -3(1), CHENNAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.17, 18, 19 & 20/Chny/2025 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2015-16 & 2016-17 Kathir Kaman Jewels Pvt. Ltd., Vs. The Deputy Commissioner Of New No. 40 (Old No. 23), Sarojini Income Tax, Street, T. Nagar, Chennai 600 017. Central Circle 3(1) Chennai. [Pan:Aacck4534C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Banusekar, Advocate & Shri H. Yeshwanth Kumar, Advocate ""थ" की ओर से/Respondent By : Shri C.N. Bipin, Cit सुनवाई की तारीख/ Date Of Hearing : 24.06.2025 घोषणा की तारीख /Date Of Pronouncement : 23.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 17.10.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals) – 20, Chennai For The Assessment Years 2011-12, 2012-13, 2015-16 & 2016-17. 2. Since Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To 2

delay is condoned and admitted the appeal for adjudication. 5. The assessee raised 12 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in confirming the addition made by the Assessing Officer towards undisclosed income by concluding the assessment under section 143(3) r.w.s. 153C of the Income

SHREE M.T.K.TEXTILES PRIVATE LIMITED,CHENNAI vs. ACIT, TUTICORIN

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./Ita No.403/Mds/2016 "नधा"रण वष" / Assessment Year : 2011-12 M/S Shree M.T.K. Textiles Private Limited, The Assistant Commissioner Of C/O Shri T.N. Seetharaman, V. Income Tax, Advocate, Circle – 1, #384 (Old No.196), Lloyds Road, Tuticorin. Chennai - 600 086. Pan : Aahcs 2941 J (Appellant) (Respondent)

delay is condoned and appeal is admitted. 3. The grounds raised by the assessee are as under:- (1) Commissioner (Appeals) erred in not acceding to the reasonable request to adjourn the appeal from October 2015 to December 2015 for the reason that the appellant’s representation to the Central Board of Direct Taxes to relax the requirements of Section 80AC

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

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.\nFurther, 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 KUPPUCHAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3, , COIMBATORE

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

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

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

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

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

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

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

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

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.\nFurther, since all the 61 appeals arise out of the same search proceedings, and the issues involved therein are common, identical, and interconnected, the appeals