DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

B' BENCH, CHENNAI\nश्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष\nBEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND\nSHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.: 1650, 1651, 1652, 1653, 1654\n& 1655/CHNY/2025\nनिर्धारण वर्ष/Assessment Years: 2015-16, 2017-18, 2018-19,\n2019-20, 2020-21 & 2021-22\nThe DCIT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

B' BENCH, CHENNAI\nश्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष\nBEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND\nSHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.: 1650, 1651, 1652, 1653, 1654\n& 1655/CHNY/2025\nनिर्धारण वर्ष/Assessment Years: 2015-16, 2017-18, 2018-19,\n2019-20, 2020-21 & 2021-22\nThe DCIT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

B' BENCH, CHENNAI\nश्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष\nBEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND\nSHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.: 1650, 1651, 1652, 1653, 1654\n& 1655/CHNY/2025\nनिर्धारण वर्ष/Assessment Years: 2015-16, 2017-18, 2018-19,\n2019-20, 2020-21 & 2021-22\nThe DCIT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI,

B' BENCH, CHENNAI\nश्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष\nBEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND\nSHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.: 1650, 1651, 1652, 1653, 1654\n& 1655/CHNY/2025\nनिर्धारण वर्ष/Assessment Years: 2015-16, 2017-18, 2018-19,\n2019-20, 2020-21 & 2021-22\nThe DCIT

M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section 147 as above, it clearly implies that what is stressed therein is the assessment / reassessment of escaped Income which the AR himself has not disputed to have not taken place till date in the instant impugned case

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section 147 as above, it clearly implies that what is stressed therein is the assessment / reassessment of escaped Income which the AR himself has not disputed to have not taken place till date in the instant impugned case

M/S. ANISH KUMAR EDUCATION TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section 147 as above, it clearly implies that what is stressed therein is the assessment / reassessment of escaped Income which the AR himself has not disputed to have not taken place till date in the instant impugned case

M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section 147 as above, it clearly implies that what is stressed therein is the assessment / reassessment of escaped Income which the AR himself has not disputed to have not taken place till date in the instant impugned case

M/S. ANISH KUMAR EDUCATION TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section 147 as above, it clearly implies that what is stressed therein is the assessment / reassessment of escaped Income which the AR himself has not disputed to have not taken place till date in the instant impugned case

M/S. ARCHANA FEMALE CHILD TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section 147 as above, it clearly implies that what is stressed therein is the assessment / reassessment of escaped Income which the AR himself has not disputed to have not taken place till date in the instant impugned case

ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section 147 as above, it clearly implies that what is stressed therein is the assessment / reassessment of escaped Income which the AR himself has not disputed to have not taken place till date in the instant impugned case

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section 147 as above, it clearly implies that what is stressed therein is the assessment / reassessment of escaped Income which the AR himself has not disputed to have not taken place till date in the instant impugned case

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section 147 as above, it clearly implies that what is stressed therein is the assessment / reassessment of escaped Income which the AR himself has not disputed to have not taken place till date in the instant impugned case

ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section 147 as above, it clearly implies that what is stressed therein is the assessment / reassessment of escaped Income which the AR himself has not disputed to have not taken place till date in the instant impugned case

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section 147 as above, it clearly implies that what is stressed therein is the assessment / reassessment of escaped Income which the AR himself has not disputed to have not taken place till date in the instant impugned case

PENTA MEDIA GRAPHICS LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the assessee is dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.1402/Chny/2015 िनधा"रण वष"/Assessment Year: 2000-01 M/S. Penta Media Graphics Ltd., The Deputy Commissioner Of ‘Taurus’, No. 25, First Main Road, Vs. Income Tax, Media Circle I, Room No. 311, 3Rd Floor, New Block, United India Colony, Kodambakkam, Chennai 600 024. 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. [Pan: Aaacp1647B] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri G. Baskar, Advocate & : Smt. Sree Valli Lakshmi, Advocate ""थ" की ओर से/Respondent By None [Dept. Letter Submission] : सुनवाई की तारीख/ Date Of Hearing 12.04.2023 : घोषणा की तारीख /Date Of Pronouncement : 10.05.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 14, Chennai Dated 30.03.2015 Passed Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

depreciation. The CIT(A) had concurred with the Assessing Officer that there was element of Goodwill in sale value of software division. It is respectfully submitted that the assessee-company, has preferred an appeal before ITAT against the CIT(A)'s order and the favourable decision of the ITAT is awaited. It is submitted that the various claims made

K. SADASIVAM,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

B. Sathyamoorthy, partner of Erode based builder firm (M/s S.Selvaraj& Co) and Shri S. Sethurajan site Engineer of the firm. S.Selvaraj& Co) and Shri S. Sethurajan site Engineer of the firm. S.Selvaraj& Co) and Shri S. Sethurajan site Engineer of the firm. Shri R. Palanisamy, the managing trustee of the trust had admitted Shri R. Palanisamy, the managing trustee

K. BASKAR,KARUR vs. ITO, WARD-1, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

B. Sathyamoorthy, partner of Erode based builder firm (M/s S.Selvaraj& Co) and Shri S. Sethurajan site Engineer of the firm. S.Selvaraj& Co) and Shri S. Sethurajan site Engineer of the firm. S.Selvaraj& Co) and Shri S. Sethurajan site Engineer of the firm. Shri R. Palanisamy, the managing trustee of the trust had admitted Shri R. Palanisamy, the managing trustee