JAGATHESH,CHENNAI vs. AACIT, NCC-11(1), CHENNAI

In the result the appeal of the assessee in ITA No

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

65,400/- was assessed u/s.69A of the Act, thus taxing the income at the rates provided for in section 115BBE of the Act. The reason for taxing the income u/s.69A was that a survey u/s.133A had been carried out in the assessee’s case on 23.05.2018. The assessee in his statement recorded during the course of survey had failed

POOJA PRABHAKAR,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD 15(1), CHENNAI, CHENNAI

In the result, the appeal of the assessee is allowed

65. Thus, in the facts of the present case, the last date for issuance\nof notice under Section 148 of the Act for AY 2013-14 under the\nstatutory framework, as was existing prior to 01.04.2021 was\n31.03.2020, that is, six years from the end of the relevant assessment\nyear.\n66. By virtue of Section 3 (1) of TOLA time

GOLDQUEST INTERNATIONAL PVT. LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

65,485/-. On perusal of the fixed assets of the company, the ld. Assessing Officer found the assessee claimed depreciation "12,50,223/-on building at Mumbai and company could not substantiate with credible evidence of operations. The assessee company disclosed in financial statements other income "29,53,756/- pertaining to dividend from shares and mutual funds exempted u/s.10

MOHAMED HUSSAIN MAHAMED HARISAI,CHENNAI vs. ITO, NCW-5(5), CHENNAI

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./ I.T.A. Nos.654 & 655/Chny/2019 िनधा"रण वष"/Assessment Years: 2010-11 & 2011-12 Shri Mohamed Hussain Mohamed Vs. The Income Tax Officer, Harissi, 10, Nethaji Nagar, Iind Street Non Corporate Ward 5(5), Tondiarpet, Chennai 600 081. Chennai 600 006. [Pan:Apepm2204H] (Petitioner By) (""थ"/Respondent) अपीलाथ" की ओर से / Petitioner By : Shri N. Arjunraj, Ca For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 30.11.2022 घोषणा की तारीख /Date Of Pronouncement : 14.12.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 10, Chennai Both Dated 01.03.2018 Relevant To The Assessment Years 2010- 11 & 2011-12. 2. Both The Appeals Filed By The Assessee Are Time Barred By 277 Days Delay In Filing The Appeals Before The Tribunal. By Filing Condonation Petition In Support Of An Affidavit, The Assessee Has Explained As Under:

section 69A of the Act at ₹.44,48,325/- for the assessment year 2011-12. On appeal, the ld. CIT(A) dismissed both the appeals by rejecting the 4 I.T.A. Nos.654 & 655/Chny/19 condonation petition for the delay of 123 days and 126 days in filing the appeal for the assessment years 2010-11 and 2011-12 respectively. 4. On being

MOHAMED HUSSAIN MAHAMED HARISAI,CHENNAI vs. ITO, NCW-5(5), CHENNAI

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./ I.T.A. Nos.654 & 655/Chny/2019 िनधा"रण वष"/Assessment Years: 2010-11 & 2011-12 Shri Mohamed Hussain Mohamed Vs. The Income Tax Officer, Harissi, 10, Nethaji Nagar, Iind Street Non Corporate Ward 5(5), Tondiarpet, Chennai 600 081. Chennai 600 006. [Pan:Apepm2204H] (Petitioner By) (""थ"/Respondent) अपीलाथ" की ओर से / Petitioner By : Shri N. Arjunraj, Ca For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 30.11.2022 घोषणा की तारीख /Date Of Pronouncement : 14.12.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 10, Chennai Both Dated 01.03.2018 Relevant To The Assessment Years 2010- 11 & 2011-12. 2. Both The Appeals Filed By The Assessee Are Time Barred By 277 Days Delay In Filing The Appeals Before The Tribunal. By Filing Condonation Petition In Support Of An Affidavit, The Assessee Has Explained As Under:

section 69A of the Act at ₹.44,48,325/- for the assessment year 2011-12. On appeal, the ld. CIT(A) dismissed both the appeals by rejecting the 4 I.T.A. Nos.654 & 655/Chny/19 condonation petition for the delay of 123 days and 126 days in filing the appeal for the assessment years 2010-11 and 2011-12 respectively. 4. On being

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

THE ERODE CITY MUNICIPAL CORPORATION EMP CO-OP T& C LIMITED,ERODE vs. ITO, WARD 1(1), ERODE

In the result, the appeal in ITA No

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.509 & 510/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021)

condonation of delay Petition u/s 119(2)(b) to treat the return as filed u/s 139(1). The appellant has filed a petition u/s 119(2)(b) dated 26.12.2023 which is still pending before the Central board of Direct Taxes. Concept of Members and Deduction u/s 80P. 5) The CIT(A) ought to have seen that the Appellant

THE ERODE CITY MUNICIPAL CORPORATION EMP CO-OP T& C LIMITED,CHENNAI vs. ITO, WARD 1 (1), ERODE

In the result, the appeal in ITA No

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.509 & 510/Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-2019 & 2020-2021)

condonation of delay Petition u/s 119(2)(b) to treat the return as filed u/s 139(1). The appellant has filed a petition u/s 119(2)(b) dated 26.12.2023 which is still pending before the Central board of Direct Taxes. Concept of Members and Deduction u/s 80P. 5) The CIT(A) ought to have seen that the Appellant

DCIT, DINDIGUL vs. BNAZRUM AGRO EXPORTS (P) LTD., DINDIGUL

In the result, the appeal of the Revenue is allowed for statistical purposes and the cross-objection of the assessee is dismissed as not pressed

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./Ita No.485/Mds/2015 & C.O. No.41/Mds/2015 (In I.T.A. No.485/Mds/2015) "नधा"रण वष" / Assessment Year : 2007-08 The Deputy Commissioner Of M/S Bnazrum Agro Exports (P) Ltd., Income Tax, V. Sirumalai Road, Erandalaparai, Circle – I, Dindigul. Rettiarpatti Post, Dindigul – 624 006. Pan : Aabcb 2418 B (अपीलाथ"/Appellant) (Respondent & Cross-Objector)

65,820/-. The return was processed under Section 143(1) of the Income-tax Act, 1961 (in short 'the Act'). The Assessing Officer having reason to believe that income escaped assessment, initiated notice under Section 148 of the Act. In response to the notice, the Ld. AR of the assessee appeared before the Assessing Officer. 3 I.T.A. No.485/Mds/15 C.O. No.41/Mds/15

R. ANBUVEL RAJAN ,CHENNAI vs. ACIT, CENTRAL RANGEL, CHENNAI, CHENNAI

In the result, both the appeals of the assessee stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

condone the delay of 262 days in filing of both the appeals and proceed to adjudicate the grounds of appeals raised by the assessee. adjudicate the grounds of appeals raised by the assessee. 3. Before adverting to the grounds raised in these appeals, it is first Before adverting to the grounds raised in these appeals, it is first Before adverting

R. ANBUVEL RAJAN ,CHENNAI vs. ACIT, CENTRAL RANGE 1, CHENNAI, CHENNAI

In the result, both the appeals of the assessee stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

condone the delay of 262 days in filing of both the appeals and proceed to adjudicate the grounds of appeals raised by the assessee. adjudicate the grounds of appeals raised by the assessee. 3. Before adverting to the grounds raised in these appeals, it is first Before adverting to the grounds raised in these appeals, it is first Before adverting

CHAKRAPANI NAGARAJAN,CHENNAI vs. ITO, NCW-19(3), CHENNAI

In the result, the grounds of appeal raised by the assessee are allowed for

Bench: Shri Ss Viswanethra Ravi & Shri Ratnesh Nandan Sahaychakrapani Nagarajan, I.T.O., No. 45, Duraiswamy Garden, 1St Vs. Non-Corporate Ward 19(3), Floor, Saidapet, Aayakar Bhawan-Annexe Chennai-600015 (Tamil Nadu) Building, No. 121, M.G. Road, Pan No. Aacapn 3674 M Nungambakkam, Chennai-600034 (Tamil Nadu) Appellant/ Assessee Respondent/ Revenue

condone the delay of 63 days in filing this appeal before the Tribunal and admit the same for hearing. 5. On merit of the case, the brief facts of the case are that the assessee had not filed return of income for the assessment year under consideration as per the information flagged under Risk Management Strategy formulated by the CBDT

DCIT, CHENNAI vs. MALLADI DRUGS & PHARMACEUTICALS LTD., CHENNAI

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

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner Of Income Malladi Drugs & Tax, V. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan:Aaacm 5031A] आयकर अपील सं./Ita Nos: 1257, 1258 & 1259/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 & 2012-13 Malladi Drugs & Pharmaceuticals V. Deputy Commissioner Of Income Limited, Tax, No. 9, G.S.T. Road, Corporate Circle -4(1), St. Thomas Mount, Chennai. Chennai – 600 016. [Pan:Aaacm 5031A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Vikram Vijayaraghavan, Advocate Assessee By : Shri. Ar.V. Sreenivasan, Addl. Cit Revenue By सुनवाई क" तार"ख/Date Of Hearing : 09.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2021 आदेश /O R D E R Per G. Manjunatha:

condoned and appeals filed by the Revenue are admitted for adjudication. ITA No: 879/Chny/2017 for the AY 2001-02: 3. The first issue that came up for consideration from ground no. 2 of Revenue appeal for assessment year 2001-02 is disallowance of interest on belated payment of non compete fees. The fact with regard to impugned dispute are that

DCIT, CHENNAI vs. MALLADI DRUGS & PHARMACEUTICALS LTD., CHENNAI

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

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner Of Income Malladi Drugs & Tax, V. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan:Aaacm 5031A] आयकर अपील सं./Ita Nos: 1257, 1258 & 1259/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 & 2012-13 Malladi Drugs & Pharmaceuticals V. Deputy Commissioner Of Income Limited, Tax, No. 9, G.S.T. Road, Corporate Circle -4(1), St. Thomas Mount, Chennai. Chennai – 600 016. [Pan:Aaacm 5031A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Vikram Vijayaraghavan, Advocate Assessee By : Shri. Ar.V. Sreenivasan, Addl. Cit Revenue By सुनवाई क" तार"ख/Date Of Hearing : 09.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2021 आदेश /O R D E R Per G. Manjunatha:

condoned and appeals filed by the Revenue are admitted for adjudication. ITA No: 879/Chny/2017 for the AY 2001-02: 3. The first issue that came up for consideration from ground no. 2 of Revenue appeal for assessment year 2001-02 is disallowance of interest on belated payment of non compete fees. The fact with regard to impugned dispute are that

MALLADI DRUGS AND PHARMACEUTICALS LIMITED,CHENNAI vs. DCIT, CHENNAI

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

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner Of Income Malladi Drugs & Tax, V. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan:Aaacm 5031A] आयकर अपील सं./Ita Nos: 1257, 1258 & 1259/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 & 2012-13 Malladi Drugs & Pharmaceuticals V. Deputy Commissioner Of Income Limited, Tax, No. 9, G.S.T. Road, Corporate Circle -4(1), St. Thomas Mount, Chennai. Chennai – 600 016. [Pan:Aaacm 5031A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Vikram Vijayaraghavan, Advocate Assessee By : Shri. Ar.V. Sreenivasan, Addl. Cit Revenue By सुनवाई क" तार"ख/Date Of Hearing : 09.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2021 आदेश /O R D E R Per G. Manjunatha:

condoned and appeals filed by the Revenue are admitted for adjudication. ITA No: 879/Chny/2017 for the AY 2001-02: 3. The first issue that came up for consideration from ground no. 2 of Revenue appeal for assessment year 2001-02 is disallowance of interest on belated payment of non compete fees. The fact with regard to impugned dispute are that