P. NALLUSAMY,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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

S. EASWARAMOORTHY,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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

RAMASAMY PALANISAMY,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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

M. VELUSAMY,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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

M. VELUSAMY,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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

M. NATESAN,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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

S. ARAVIND,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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

K. PARAMASIVAM,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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

P. KARUNANITHI,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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

RAMASAMY PALANISAMY,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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

K. KATHIRVEL,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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

DCIT, CENTRAL CIRCLE-2(1), CHENNAI vs. M/S HILL MAX EXPORT, COIMBATORE

In the result, appeal filed by the revenue is dismissed

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपीलसं./Ita No.: 742/Chny/2023 & Co No.: 39/Chny/2023 िनधा"रणवष" / Assessment Year: 2016-17 Deputy Commissioner Of Income M/S. Hill Max Export, Tax, V. No. 149/1, Central Circle 2(1), Pollachi Main Road, Room No. B3, Ground Floor, Kattampatti, Investigation Building, Jakkarpalayam-Vaipollachi, Chennai – 34. Coimbatore – 642 202. [Pan:Aahfh-2574-B] (अपीलाथ"/Appellant) (Respondent/Cross Objector) अपीलाथ"क"ओरसे/Appellant By : Shri. V. Nanda Kumar, Cit Respondent/Cross Objector By : Shri. M. V. Prasad, Fca सुनवाई क" तारीख/Date Of Hearing : 28.12.2023 घोषणा क" तारीख/Date Of Pronouncement : 24.01.2024

133A of the Act on 31st July, 2014. Thus, no material was found duringthe course of search based on which addition u/s 153C of theAct is made. Merely because search and survey are carried outsimultaneously at several places, material found during thecourse of survey does not authorize the LD AO to makeassessment u/s 153C of the Act.” 14. In this

PALANISAMY GOUNDER LOGANATHAN,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals stand allowed

133A was conducted at the premises of the\nabove trust on 23.02.2013. During the survey proceedings, sworn\nstatements were recorded from R. Palanisamy, the Managing trustee,\nShri B. Sathyamoorthy, partner of Erode based builder firm (M/s\nS.Selvaraj& Co) and Shri S. Sethurajan site Engineer of the firm.\nShri R. Palanisamy, the managing trustee of the trust had admitted

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

In the result, all the appeals stand allowed

133A was conducted at the premises of the\nabove trust on 23.02.2013. During the survey proceedings, sworn\nstatements were recorded from R. Palanisamy, the Managing trustee,\nShri B. Sathyamoorthy, partner of Erode based builder firm (M/s\nS.Selvaraj& Co) and Shri S. Sethurajan site Engineer of the firm.\nShri R. Palanisamy, the managing trustee of the trust had admitted

S. EASWARAMOORTHY,KARUR vs. ITO, WARD-1,, KARUR

133A was conducted at the premises of the\nabove trust on 23.02.2013. During the survey proceedings, sworn\nstatements were recorded from R. Palanisamy, the Managing trustee,\nShri B. Sathyamoorthy, partner of Erode based builder firm (M/s\nS.Selvaraj& Co) and Shri S. Sethurajan site Engineer of the firm.\nShri R. Palanisamy, the managing trustee of the trust had admitted