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496 results for “condonation of delay”+ Unexplained Investmentclear

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Chennai496Kolkata324Mumbai317Delhi295Hyderabad214Ahmedabad210Jaipur161Bangalore127Pune107Surat77Indore71Chandigarh61Amritsar60Visakhapatnam48Raipur47Cochin44Rajkot43Nagpur42Calcutta39Panaji34Lucknow32Patna24Cuttack18Guwahati16Allahabad12Dehradun11Agra10Jodhpur8Jabalpur6Varanasi5Karnataka2Ranchi1Orissa1SC1

Key Topics

Addition to Income68Section 153A52Section 14842Section 14736Section 143(3)33Section 69A28Section 6926Condonation of Delay26Unexplained Investment

DCIT, CHENNAI vs. JAGATHRAKSKAN SRINISHA, CHENNAI

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

ITA 1253/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Nov 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.: 1253, 1264 & 1271/Chny/2025 निर्धारण वर्ष / Assessment Year: 2017-18 Dcit, Central Circle -2(3), Chennai. (अपीलार्थी/Appellant) Vs. Jagathrakshakan Srinisha, 1St Main Road, Adyar, Besant Nagar, Chennai - 600 020. Tamil Nadu. [Pan: Abfps-1422-E] (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri. B. Ramakrishnan, Fca & Shri. Shrenik Chordia, Ca. राजस्व की ओर से / Revenue By : Shri. C.N. Bipin, C.I.T. सुनवाई की तारीख /Date Of Hearing : 07.11.2025 घोषणा की तारीख/Date Of Pronouncement : 18.11.2025 आदेश /Order Per S.R.Raghunatha, Am: The Present Appeal Is Preferred By The Revenue Against The Order Dated 06.02.2025 Passed By The Commissioner Of Income Tax (Appeals)-19 (Hereinafter Referred To As Ld.Cit(A), Chennai, In Respect Of The Assessment Order Dated 01.03.2019 Passed By The Deputy Commissioner Of Income Tax, Central Circle -2(3) (Hereinafter Referred To As Ao) For The Assessment Year 2017-18 (Hereinafter Referred To As The Impugned Assessment Year) U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act). :-2-:

For Appellant: Shri. B. Ramakrishnan, FCA &For Respondent: Shri. C.N. Bipin, C.I.T
Section 131Section 132Section 143(3)Section 154

Showing 1–20 of 496 · Page 1 of 25

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Limitation/Time-bar21
Cash Deposit20
Section 13218
Section 270A

condone the delay and the appeal is admitted for adjudication on merits. Appeal in respect of the assessment order dated 01.03.2019 in ITA No.:1271/Chny/2025: 3. The brief facts of the case are as follows: The assessee is an individual and is the daughter of Shri. S.Jagathrakshakan. A search was conducted u/s.132 of the Act, in the premises of Shri.Jagathrakshakan

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

ITA 3047/CHNY/2025[2016-17]Status: DisposedITAT Chennai01 Jan 2026AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Mr. R. Venkataraman, FCA &For Respondent: Shri. ARV Sreenivasan, CIT
Section 144Section 147Section 148Section 148ASection 201Section 69A

delay, was neither deliberate nor intentional but occurred due to bona fide reasons, and thus deserved to be condoned in the interest of substantial justice. 2. Without prejudice to the above, that the Ld.CIT(A) erred in not appreciating that the assessment order dated 23.03.2022 passed by the National Faceless Assessment Centre [“Assessing Officer”] u/s.147 r.w.s

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2593/CHNY/2019[2012-13]Status: DisposedITAT Chennai20 May 2022AY 2012-13

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2598/CHNY/2019[2013-14]Status: DisposedITAT Chennai20 May 2022AY 2013-14

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2591/CHNY/2019[2010-11]Status: DisposedITAT Chennai20 May 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

SMT. SHARMILA S. JAIN,,CHENNAI vs. DCIT, CC - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 432/CHNY/2020[2011-12]Status: DisposedITAT Chennai20 May 2022AY 2011-12

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2596/CHNY/2019[2010-11]Status: DisposedITAT Chennai20 May 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2396/CHNY/2019[2007-08]Status: DisposedITAT Chennai20 May 2022AY 2007-08

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2594/CHNY/2019[2012-13]Status: DisposedITAT Chennai20 May 2022AY 2012-13

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2398/CHNY/2019[2009-10]Status: DisposedITAT Chennai20 May 2022AY 2009-10

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2359/CHNY/2019[2009-10]Status: DisposedITAT Chennai20 May 2022AY 2009-10

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2360/CHNY/2019[2010-11]Status: DisposedITAT Chennai20 May 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2399/CHNY/2019[2010-11]Status: DisposedITAT Chennai20 May 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2587/CHNY/2019[2010-11]Status: DisposedITAT Chennai20 May 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2592/CHNY/2019[2011-12]Status: DisposedITAT Chennai20 May 2022AY 2011-12

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

SMT. SHARMILA S. JAIN,,CHENNAI vs. DCIT, CC - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 433/CHNY/2020[2012-13]Status: DisposedITAT Chennai20 May 2022AY 2012-13

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2362/CHNY/2019[2012-13]Status: DisposedITAT Chennai20 May 2022AY 2012-13

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2363/CHNY/2019[2013-14]Status: DisposedITAT Chennai20 May 2022AY 2013-14

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2358/CHNY/2019[2008-09]Status: DisposedITAT Chennai20 May 2022AY 2008-09

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2595/CHNY/2019[2013-14]Status: DisposedITAT Chennai20 May 2022AY 2013-14

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that these assessments are unabated and assumption of jurisdiction by the AO u/s.153A / 153C of the Act is without jurisdiction, as no search material was found or seized during the course of search. S.NO