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27 results for “condonation of delay”+ Section 292Bclear

Sorted by relevance

Delhi43Chennai27Amritsar27Mumbai27Bangalore22Kolkata19Jaipur14Nagpur12Ahmedabad9Cuttack6Raipur6Visakhapatnam4Cochin4Indore4Hyderabad3Lucknow2Dehradun2SC2Surat2Pune2Agra1Chandigarh1Calcutta1Rajkot1Jodhpur1

Key Topics

Section 23442Section 14741Section 26340Section 234E30Addition to Income26Section 200A24Section 14822Section 271(1)(c)17Section 271A

ABHAYA KASHMIRA,CHENNAI vs. ACIT, NON CORPORATE CIRCLE -1, CHENNAI

In the result, the assessee’s appeal is treated as

ITA 225/CHNY/2018[2012-13]Status: DisposedITAT Chennai27 Nov 2018AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. No. 2542/Chny/2017 & Co No: 5/Chny/2018 "नधा"रण वष"/Assessment Year : 2012-13 The Assistant Commissioner Of Income Smt. Abhaya Kashmira, Tax, Vs. No. 6 & 7, Ramgiriextn., Non- Corporate Circle -1(1), Taramani, Velachery Link Road, Formerly Known As Business Circle -1, Chennai – 600 042. Chennai 600 034. [Pan: Aixpk 0809J]

For Appellant: Shri. J. Prabhakar, CAFor Respondent: Shri. K. Mohamed Mustafa, JCIT
Section 14ASection 24ASection 54

delay. 12. The Ld. AR submitted that the Ld. CIT(A) erred in concluding the income from house property as income from business based upon the assessee’s settling the addition made u/s. 54 in the assessment for assessment year 2007-08 under Direct Taxes Dispute Resolution Scheme, 2016. The CIT(A) has not justified in treating the receipts from

Showing 1–20 of 27 · Page 1 of 2

16
Disallowance10
Reassessment9
Deduction9

ACIT NON CORPORATE CIRCLE 1(1), CHENNAI vs. ABHAYA KASHMIRA, CHENNAI

In the result, the assessee’s appeal is treated as

ITA 2542/CHNY/2017[2012-13]Status: DisposedITAT Chennai27 Nov 2018AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. No. 2542/Chny/2017 & Co No: 5/Chny/2018 "नधा"रण वष"/Assessment Year : 2012-13 The Assistant Commissioner Of Income Smt. Abhaya Kashmira, Tax, Vs. No. 6 & 7, Ramgiriextn., Non- Corporate Circle -1(1), Taramani, Velachery Link Road, Formerly Known As Business Circle -1, Chennai – 600 042. Chennai 600 034. [Pan: Aixpk 0809J]

For Appellant: Shri. J. Prabhakar, CAFor Respondent: Shri. K. Mohamed Mustafa, JCIT
Section 14ASection 24ASection 54

delay. 12. The Ld. AR submitted that the Ld. CIT(A) erred in concluding the income from house property as income from business based upon the assessee’s settling the addition made u/s. 54 in the assessment for assessment year 2007-08 under Direct Taxes Dispute Resolution Scheme, 2016. The CIT(A) has not justified in treating the receipts from

THE VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD.,,VILLUPURAM vs. ACIT, CIRCLE-II,, CUDDALORE

In the result, the appeal filed by the Revenue in ITA

ITA 857/CHNY/2020[2008-09]Status: DisposedITAT Chennai18 Oct 2023AY 2008-09

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required

THE VILLUPURAM DISTRICT CENTRAL COOPERTATIVE BANK LTD.,,VILLUPURAM vs. DCIT, VILLUPURAM CIRCLE,, VILLUPURAM

In the result, the appeal filed by the Revenue in ITA

ITA 854/CHNY/2020[2010-11]Status: DisposedITAT Chennai18 Oct 2023AY 2010-11

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required

THE VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD.,,VILLUPURAM vs. DCIT, VILLUPURAM CIRCLE,, VILLUPURAM

In the result, the appeal filed by the Revenue in ITA

ITA 855/CHNY/2020[2011-12]Status: DisposedITAT Chennai18 Oct 2023AY 2011-12

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, CUDDALLORE vs. M/S VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD., VILLUPURAM

In the result, the appeal filed by the Revenue in ITA

ITA 981/CHNY/2020[2008-09]Status: DisposedITAT Chennai18 Oct 2023AY 2008-09

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required

THE VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD.,,VILLUPURAM vs. DCIT, VILLUPURAM CIRCLE,, VILLUPRUAM

In the result, the appeal filed by the Revenue in ITA

ITA 856/CHNY/2020[202-13]Status: DisposedITAT Chennai18 Oct 2023

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required

THE VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD.,,VILLUPURAM vs. ACIT, CIRCLE-I,, CUDDALORE

In the result, the appeal filed by the Revenue in ITA

ITA 858/CHNY/2020[2009-10]Status: DisposedITAT Chennai18 Oct 2023AY 2009-10

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required

THE CUDDALORE DISTRICT CENTRAL CO-OP BANK LTD.,CUDDALORE vs. DCIT CUDDALORE CIRCLE, CUDDALORE

In the result, the appeal filed by the Revenue in ITA

ITA 2645/CHNY/2019[2016-17]Status: DisposedITAT Chennai18 Oct 2023AY 2016-17

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required

M/S. ASHOK LEYLAND LTD.,CHENNAI vs. DCIT, CORPORATE CIRCLE-1(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 602/CHNY/2025[2017-18]Status: DisposedITAT Chennai29 Jul 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 143(2)Section 143(3)Section 148

Delay condoned. Heard the learned Senior Counsel appearing for the parties. We do not find any reason to interfere with the impugned judgment(s) passed by the High Court. In view of this, we find no merit in the appeals and special leave petitions. Accordingly, the appeals and special leave petitions are dismissed." 25. The doctrine of merger results

MOHANSUNDARAM JAYASUJA,COIMBATORE vs. PCIT, CENTRAL,, CHENNAI

In the result both the appeals of the assessee for the assessment years 2017-

ITA 958/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Aug 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

Delay condoned. 2. In our opinion, the order passed by the High Court, which upheld the decision of the Tribunal, is correct on facts and in law. This case does not involve a failure by the assessing officer to conduct an investigation. Instead, according to the Revenue, it is a case where the assessing officer having made inquiries erred

SUBRAMANIAM MOHAN SUNDARAM,COIMBATORE vs. PCIT (CENTRAL), CHENNAI

In the result both the appeals of the assessee for the assessment years 2017-

ITA 953/CHNY/2025[953]Status: DisposedITAT Chennai11 Aug 2025

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

Delay condoned. 2. In our opinion, the order passed by the High Court, which upheld the decision of the Tribunal, is correct on facts and in law. This case does not involve a failure by the assessing officer to conduct an investigation. Instead, according to the Revenue, it is a case where the assessing officer having made inquiries erred

MOHANSUNDARAM JAYASUJA,COIMBATORE vs. PCIT, CENTRAL,, CHENNAI

In the result both the appeals of the assessee for the assessment years 2017-

ITA 957/CHNY/2025[2016-17]Status: DisposedITAT Chennai11 Aug 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

Delay condoned. 2. In our opinion, the order passed by the High Court, which upheld the decision of the Tribunal, is correct on facts and in law. This case does not involve a failure by the assessing officer to conduct an investigation. Instead, according to the Revenue, it is a case where the assessing officer having made inquiries erred

SUBRAMANIAM MOHAN SUNDARAM,COIMBATORE vs. PCIT (CENTRAL),, CHENNAI

In the result both the appeals of the assessee for the assessment years 2017-

ITA 952/CHNY/2025[2014-15]Status: DisposedITAT Chennai11 Aug 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

Delay condoned. 2. In our opinion, the order passed by the High Court, which upheld the decision of the Tribunal, is correct on facts and in law. This case does not involve a failure by the assessing officer to conduct an investigation. Instead, according to the Revenue, it is a case where the assessing officer having made inquiries erred

MOHANSUNDARAM JAYASUJA,COIMBATORE vs. PCIT, CENTRAL,, CHENNAI

In the result both the appeals of the assessee for the assessment years 2017-

ITA 956/CHNY/2025[2015-16]Status: DisposedITAT Chennai11 Aug 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

Delay condoned. 2. In our opinion, the order passed by the High Court, which upheld the decision of the Tribunal, is correct on facts and in law. This case does not involve a failure by the assessing officer to conduct an investigation. Instead, according to the Revenue, it is a case where the assessing officer having made inquiries erred

SUBRAMANIAM MOHAN SUNDARAM,COIMBATORE vs. PCIT (CENTRAL), , CHENNAI

In the result both the appeals of the assessee for the assessment years 2017-

ITA 951/CHNY/2025[2013-14]Status: DisposedITAT Chennai11 Aug 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

Delay condoned. 2. In our opinion, the order passed by the High Court, which upheld the decision of the Tribunal, is correct on facts and in law. This case does not involve a failure by the assessing officer to conduct an investigation. Instead, according to the Revenue, it is a case where the assessing officer having made inquiries erred

DCIT CENTRAL CIRCLE 2(4), CHENNAI , CHENNAI vs. SHRI VIVEK PAPISETTY, CHENNAI

The appeal of the revenue stand dismissed

ITA 405/CHNY/2023[2015-16]Status: DisposedITAT Chennai02 Apr 2024AY 2015-16

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.405/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) Dcit Shri Vivek Papisetty बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 2. Cross Objection No.19/Chny/2023 (In Ita No.405/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) बनाम/ Shri Vivek Papisetty Dcit No.17/184, Y Block, First Street, Vs. Central Circle-1(4) 6Th Main Road, Anna Nagar, Chennai. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Cross Objector) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Revenue By : Shri V. Nandakumar (Cit)- Ld. Dr !"थ"कीओरसे/ Assessee By : Shri Y. Sridhar (Fca)-Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 10-01-2024 घोषणाकीतारीख /Date Of Pronouncement : 02-04-2024 आदेश / O R D E R Per Bench 1.1 Aforesaid Appeal By Revenue For Assessment Year (Ay) 2015-16 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax

For Appellant: Shri Y. Sridhar (FCA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 143(3)

condone the delay and admit the cross-objections for adjudication on merits. 1.3 The grounds taken by the revenue read as under: 1. The order of the learned Commissioner of Income Tax (Appeals) is erroneous on facts of the case and in law. 2. The Ld.CIT(A) erred in deleting the addition of Rs.5,49,45,783/- made towards cash

S & P FOUNDATIONS PVT. LTD.,CHENNAI vs. ACIT, CHENNAI

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue stands allowed

ITA 382/CHNY/2013[2007-08]Status: DisposedITAT Chennai27 Nov 2019AY 2007-08

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. No. 382/Chny/2013 िनधा"रण वष"/Assessment Year: 2007-08 M/S. S&P Foundations Pvt. Ltd., The Assistant Commissioner Of Madley Road, T. Nagar, Vs. Income Tax, Chennai 600 017. Central Circle Iv(2), [Pan:Aaics0224K] Chennai - 34. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 2085/Chny/2013 िनधा"रण वष"/Assessment Year: 2007-08 The Assistant Commissioner Of M/S. S&P Foundations Pvt. Ltd., Income Tax, Central Circle Iv(2), Madley Road, T. Nagar, Vs. Chennai - 34. Chennai 600 017. (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By : Shri G. Baskar, Advocate Shri J. Pavithran Kumar, Jcit Department By : सुनवाई की तारीख/ Date Of Hearing : 15.10.2019 घोषणा की तारीख /Date Of Pronouncement : 28.11.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: These Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) Ii, Chennai, Dated 05.12.2012 Relevant To The Assessment Year 2007-08 Passed Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri G. Baskar, Advocate
Section 132Section 139(1)Section 153ASection 271(1)(c)Section 271A

delays in filing of both the appeals are condoned and the appeals are admitted for adjudication. 3. The assessee filed the appeal challenging the direction of the ld. CIT(A) to levy the penalty under section 271AAA of the Act in place of penalty levied under section 271(1)(c) of the Act on the undisclosed income

ACIT, CHENNAI vs. M/S. S & P FOUNDATION P. LTD., CHENNAI

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue stands allowed

ITA 2085/CHNY/2013[2007-08]Status: DisposedITAT Chennai27 Nov 2019AY 2007-08

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. No. 382/Chny/2013 िनधा"रण वष"/Assessment Year: 2007-08 M/S. S&P Foundations Pvt. Ltd., The Assistant Commissioner Of Madley Road, T. Nagar, Vs. Income Tax, Chennai 600 017. Central Circle Iv(2), [Pan:Aaics0224K] Chennai - 34. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 2085/Chny/2013 िनधा"रण वष"/Assessment Year: 2007-08 The Assistant Commissioner Of M/S. S&P Foundations Pvt. Ltd., Income Tax, Central Circle Iv(2), Madley Road, T. Nagar, Vs. Chennai - 34. Chennai 600 017. (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By : Shri G. Baskar, Advocate Shri J. Pavithran Kumar, Jcit Department By : सुनवाई की तारीख/ Date Of Hearing : 15.10.2019 घोषणा की तारीख /Date Of Pronouncement : 28.11.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: These Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) Ii, Chennai, Dated 05.12.2012 Relevant To The Assessment Year 2007-08 Passed Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri G. Baskar, Advocate
Section 132Section 139(1)Section 153ASection 271(1)(c)Section 271A

delays in filing of both the appeals are condoned and the appeals are admitted for adjudication. 3. The assessee filed the appeal challenging the direction of the ld. CIT(A) to levy the penalty under section 271AAA of the Act in place of penalty levied under section 271(1)(c) of the Act on the undisclosed income

GOPURAM ENTERPRISES PRIVATE LIMITED,CHENNAI vs. ITO, CHENNAI

In the result, all six these appeals filed by the assessee are allowed

ITA 1007/CHNY/2024[2014-15]Status: DisposedITAT Chennai26 Jun 2024AY 2014-15

Bench: Hon’Ble Shri Manu Kumar Giri, Jm & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1002, 1003, 1004, 1005, 1006 & 1007/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 (Q2), 2013-2014 (Q3). 2013-14 (Q4), 2014-2015 (Q1), 2014-2015 (Q2) & 2014-2015 (Q3) M/S. Gopuram Enterprises Private Limited, The Assistant Commissioner Of New No.8-A, Madha Church Road, Vs. Income Tax, R.A. Puram, Cc 1(1) Chennai 600 028. Chennai Pan: Aaacs 9903R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R.Devaraj, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Irs, Jcit सुनवाई क" तारीख/Date Of Hearing : 24.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.06.2024 आदेश /O R D E R Per Manu Kumar Giri () This Bunch Of Six Appeals Being Ita Nos. 1002-1007 /Chny/2024 Filed By The Assessee ‘Gopuram Enterprises Private Limited’ [Formerly Known As ‘Savorit Limited’] Are Directed Against Separate Orders Of Even Date 31.10.2019 Passed By The Learned Commissioner Of Income Tax (Appeals)-17, Chennai & Pertain To The Assessment Years 2013-14 To 2014-15. Ita Nos/ 1002 To 1007Chny/2024 2. The Assessee Has Raised Similar Grounds Of Appeal For All The Assessment Years. We Will Take Up Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) As Lead Case. Grounds Of Appeal Filed In Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) Are Reproduced As Under:-

For Appellant: Shri. R.Devaraj, AdvocateFor Respondent: Shri. D. Hema Bhupal, IRS, JCIT
Section 200ASection 234Section 234ESection 292

condone the delay despite adhering the prayer by the CIT (A) has gone beyond the same by stating in the impugned order that Section 234 E will applicable before 01/06/2015 also. 3) It is submitted that, a new section 234 E r.w.s. 200A(1) has been made to provide, for effective deterrence by providing levy of fees