JAGATHESH,CHENNAI vs. ACIT, NCC-1(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)

condoning the delay in filing the appeal belatedly before the Ld.CIT(A). 21. Now coming to the other issues in the case, the assessee has raised the following: 1. That no fresh tangible material was available before the AO for issue of notice u/s.148 of the Act. 2. That the notice issued u/s.148 of the Act by the Jurisdictional Assessing

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

In the result, all the three appeals of the assessee for the A

sections": [ "147", "144", "148", "148A", "149", "151", "132", "143(1)", "69A", "115BBE", "69" ], "issues": "1. Whether the delay in filing the appeal before the CIT(A) warrants condonation

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

In the result, the appeal of the assessee is allowed

condonation of delay.", "result": "Allowed", "sections": [ "147", "144", "148", "148A", "149", "151", "69A", "69" ], "issues": "Whether the notice issued under

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

In the result, all the three appeals of the assessee for the A

sections": [ "147", "144", "148", "148A", "149", "151", "115BBE", "69A", "69" ], "issues": "Whether the delay in filing the appeal before the CIT(A) was to be condoned

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

In the result, the assessee succeeds on the legal ground

Delay condoned.\n2. Exemption Application is allowed.\n3. Having heard the learned counsel appearing for the petitioners – Revenue\nand having gone through the materials on record, we find no good reason to\ninterfere with the impugned order passed by the High Court.\n3. The Special Leave Petition is, accordingly, dismissed. 4. Pending\napplications, if any, shall also stand disposed

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

condone the delay and admit the appeal. 4. The first common issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the action of the AO in making disallowance of professional fee paid to EVA Delith, Germany without deduction of TDS u/s.195 of the Act and thereby invoking the provisions of section

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

condone the delay and admit the appeal. 4. The first common issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the action of the AO in making disallowance of professional fee paid to EVA Delith, Germany without deduction of TDS u/s.195 of the Act and thereby invoking the provisions of section

RANE ENGINE VALVE LTD,CHENNAI vs. DCIT CORPORATE CIRCLE-5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

condone the delay and admit the appeal. 4. The first common issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the action of the AO in making disallowance of professional fee paid to EVA Delith, Germany without deduction of TDS u/s.195 of the Act and thereby invoking the provisions of section

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5 (1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

condone the delay and admit the appeal. 4. The first common issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the action of the AO in making disallowance of professional fee paid to EVA Delith, Germany without deduction of TDS u/s.195 of the Act and thereby invoking the provisions of section

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

condone the delay and admit the appeal. 4. The first common issue in these five appeals of assessee is as regards to the order of CIT(A) confirming the action of the AO in making disallowance of professional fee paid to EVA Delith, Germany without deduction of TDS u/s.195 of the Act and thereby invoking the provisions of section

SHANMUGASUNDARAM VENKATACHALAPATHY,TIRUNELVELI, TAMILNADU vs. INCOME TAX OFFICER, WARD 4, TIRUNELVELI, TIRUNELVELI

In the result, grounds of appeal raised

Bench: Shri Ss Viswanethra Ravi & Shri Ratnesh Nandan Sahayshri Shanmugasundaram I.T.O., Venkatachalapathy, Vs. Ward-4, C/O-Durv & Associates Llp, No. Tirunelveli. 10/80, Avm Avenue 3Rd Street, Virugambakkam, Chennai-600092 (Tamil Nadu) Pan No. Acapv 3414 B Appellant/ Assessee Respondent/ Revenue

section 69 of the Act.” 3. At the outset of hearing, we found from perusal of record that there is a delay of 209 days in filing this appeal before the Tribunal for which, the assessee has filed an application for the condonation

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

DCIT, CHENNAI vs. JAGATHRAKSHAKAN SRINISHA, CHENNAI

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

condone the delay and the\nappeal is admitted for adjudication on merits.\nAppeal in respect of the assessment order dated 01.03.2019 in ITA\nNo.:1271/Chny/2025:\n3.\nThe brief facts of the case are as follows:\nThe assessee is an individual and is the daughter of Shri. S.Jagathrakshakan.\nA search was conducted u/s.132 of the Act, in the premises of Shri.Jagathrakshakan

UMAMAHESWARI,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

The appeal of the assessee is allowed

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2033/Chny/2025 िनधा$रण वष$ /Assessment Year: 2017-18

condoned a delay of 677 days. 4. The ld. AR submitted that the short legal issue arising for consideration is whether an addition made u/s. 69 of the Act purportedly on the basis of a declaration made under the IDS is sustainable when the statutory acknowledgement in Form-2 was never issued/served on the assessee. The Ld. AR further submitted

MR. N. NACHIMUTHU,SALEM vs. ITO, SALEM

In the result, the appeal of the assessee is partly allowed

Bench: Shri Chandra Poojari & Shri Duvvuru R.L Reddy

condoning the delay. 4. In this case on our hand, the issue arises for consideration of merit is with regard to addition towards unexplained investment under Section 69

DCIT, CHENNAI vs. JAGATHRAKSHAKAN SRINISHA, CHENNAI

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

condone the delay and the\nappeal is admitted for adjudication on merits.\nAppeal in respect of the assessment order dated 01.03.2019 in ITA\nNo.:1271/Chny/2025:\n3. The brief facts of the case are as follows:\nThe assessee is an individual and is the daughter of Shri. S.Jagathrakshakan.\nA search was conducted u/s.132 of the Act, in the premises of Shri.Jagathrakshakan

DCIT, CHENNAI vs. JAGATHRAKSKAN SRINISHA, CHENNAI

condone the delay and the\nappeal is admitted for adjudication on merits.\nAppeal in respect of the assessment order dated 01.03.2019 in ITA\nNo.:1271/Chny/2025:\n3.\nThe brief facts of the case are as follows:\nThe assessee is an individual and is the daughter of Shri. S.Jagathrakshakan.\nA search was conducted u/s.132 of the Act, in the premises of Shri.Jagathrakshakan

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