SRI MAHARAJA REFINERIES,ERODE vs. ACIT, CIRCLE-I,, ERODE

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकरअपीलसं./I.T.A.Nos.1955 & 1956/Chny/2024 (निर्धारणवर्ष / Assessment Years: 2013-14 & 2014-15) Sri Maharaja Refineries, # 128, Bhavani Road, Erode-638 004. Vs The Assistant Commissioner Of Income-Tax, Circle-1, Erode. Pan: Aaffs-8491-N (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे / Appellant By प्रत्यर्थीकीओरसे/Respondent By : Mr. S.Sridhar, Advocate (Erode) : Mr. R.Clement Ramesh Kumar, Cit & Ms.Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 19.02.2025 घोषणाकीतारीख / Date Of Pronouncement : 07.05.2025 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac), Delhi [Cit(A)] Both Dated 07.06.2024 For

151A, and as such, is null and void. 4. Without prejudice, the CIT (A) grossly erred in upholding the Assessment Order passed by the Assessing Officer, when it is passed beyond the time limit mentioned in Section 153(5), more particularly when its Second Proviso does not apply to the present case. 5. Without prejudice, the CIT (A) erred

SRI MAHARAJA REFINERIES,ERODE vs. ACIT, CIRCLE-1, ERODE

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकरअपीलसं./I.T.A.Nos.1955 & 1956/Chny/2024 (निर्धारणवर्ष / Assessment Years: 2013-14 & 2014-15) Sri Maharaja Refineries, # 128, Bhavani Road, Erode-638 004. Vs The Assistant Commissioner Of Income-Tax, Circle-1, Erode. (प्रत्यर्थी/Respondent) Pan: Aaffs-8491-N (अपीलार्थी/Appellant) अपीलार्थीकीओरसे / Appellant By : Mr. S.Sridhar, Advocate (Erode) प्रत्यर्थीकीओरसे/Respondent By : Mr. R.Clement Ramesh Kumar, Cit & Ms.Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 19.02.2025 घोषणाकीतारीख / Date Of Pronouncement : 07.05.2025 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals)(Nfac), Delhi [Cit(A)] Both Dated 07.06.2024 For

151A, and as such, is null and void. 4. Without prejudice, the CIT (A) grossly erred in upholding the Assessment Order passed by the Assessing Officer, when it is passed beyond the time limit mentioned in Section 153(5), more particularly when its Second Proviso does not apply to the present case. 5. Without prejudice, the CIT (A) erred

K 1247 THALAKKARAI PACCS,TIRUPPUR vs. ITO, WARD-2(4), TIRUPUR

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

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.2674/Chny/2025 िनधा;रण वष; /Assessment Year: 2018-19 K1247 Thalakkarai Primary The Income Tax Officer, Agricultural Co-Op. Credit Society, Vs. Ward-2(4), No.1247, Thalakkarai Post, Tirupur. Kethanur, Via Salur Taluk, Tirupu – 641 671. Pan: Aabak 0929Q

disallowances. 3. At the outset, the Ld. Authorized Representative (A.R) of the assessee has submitted that the assessment was reopened by issuing notice u/s. 148 of the Act on 01.04.2022 by Jurisdictional Assessing Officer (hereinafter “JAO”) and the assessee has taken a specific ground before the Ld. CIT(A) in Ground No.2 challenging the reopening in violation of Section 151A