M/S ENRICE ENTERPRISES PVT LTD,CHENNAI vs. DCIT,CENTRAL CIRCLE-3(4), CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Manjunatha. G & Shri Manomohan Das

undisclosed income of previous year, which warrants penalty u/s.271AAB of the Act, on additional income offered by the assessee in the return of income filed u/s.153A of the Act, towards estimated disallowance

N.SANTHANAM,CHENNAI vs. ACIT CENTRAL CIRCLE-1(2), CHENNAI

In the result, appeal filed by the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.328/Chny/2020 ("नधा"रणवष" / Assessment Year: 2014-15) Mr. N.Santhanam Vs The Assistant Commissioner Old No.14, New No.12, Income Tax, Seethammal Colony Extension, Central Circle-1(2) 1St Cross Street, Teynampet, Chennai-600 034. Chennai-600 018. Pan: Axups 6533R (अपीलाथ"/Appellant) (""यथ"/Respondent)

undisclosed amount declared, f the conditions in Section 27IAAA (2) are not met with. This is quite different from the penal provision under Section 271(1) (c) of the Act, which directs that if income is concealed or inaccurate returns are filed, which are disallowed

M.KIRAN KUMAR,CHENNAI vs. ACIT CENTRAL CIRCLE-1(4), CHENNAI

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

Bench: Shri V. Durga Rao & Shri G. Manjunatha

disallowing the exempt u/s.10(38) as undisclosed income from other sources. 14.The Commissioner of Income Tax (Appeals) has erred in upholding

ACIT CENTRLA CIRCLE 1(1), CHENNAI vs. SHANTILAL KOTHARI, CHENNAI

In the result, the assessee’s petition as filed u/r 27 stand dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

disallowance u/s 14A and treatment of agricultural income for Rs.1.50 Lacs. However, since self-assessment tax was not paid and the assessee failed to rectify the defect, the return was treated as not filed and the assessment was made on best judgment basis u/s 144. 3.2 During the course of search, excess jewellery and cash was found besides allegation

ACIT CENTRAL CIRCLE 1(1), CHENNAI vs. SARDARMAL KOTHARI, CHENNAI

In the result, the assessee’s petition as filed u/r 27 stand dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

disallowance u/s 14A and treatment of agricultural income for Rs.0.33 Lacs. However, since self-assessment tax was not paid and the assessee failed to rectify the defect, the return was treated as not filed and the assessment was made on best judgment basis u/s 144. 3.2 During the course of search, excess jewellery and cash was found besides allegation

ACIT CENTRAL CIRCLE 1(1), CHENNAI vs. KEWALCHAND KOTHARI, CHENNAI

In the result, the assessee’s petition as filed u/r 27 stand dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

disallowance u/s 14A and treatment of agricultural income for Rs.0.48 Lacs. However, since self-assessment tax was not paid and the assessee failed to rectify the defect, the return was treated as not filed and the assessment was made on best judgment basis u/s 144. 3.2 During the course of search, excess jewellery and cash was found besides allegation

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI vs. RADIANCE REALTY DEVELOPERS INDIA LTD., CHENNAI

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

income for the respective that can be attributed as additional business income for the respective that can be attributed as additional business income for the respective assessment years. Naturally any estimation should have some basis. assessment years. Naturally any estimation should have some basis. assessment years. Naturally any estimation should have some basis. The Income Tax Act, The Income

KEIMED LIMITED, HYDERABAD,HYDERABAD vs. ACIT, CENTRAL CIRCLE-3(1),, CHENNAI

In the result, the appeal filed by the assessee in ITA

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri G. Manjunathaआयकर अपील सं./Ita Nos.547 & 548, 550, 551 & 553/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 & 2012-13, 2013-14, 2014-15 & 2015-16 M/S.Keimed Pvt. Ltd., V. The Asst. Commissioner Of No.10-3-316A, Income Tax, Masab Tank, Central Circle-3(1), Hyderbad-500 028. Chennai-34. [Pan: Aabck 4532 F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

undisclosed income, if any, found as a result of search, but no additions can be made to the total income in the absence of incriminating material found during the course of search. However, there is no restriction for the AO to pass fresh Assessment Order accepting income declared by the assessee in the return of income filed in pursuant

KEIMED LIMITED, HYDERABAD,HYDERABAD vs. ACIT, CENTRAL CIRCLE-3(1),, CHENNAI

In the result, the appeal filed by the assessee in ITA

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri G. Manjunathaआयकर अपील सं./Ita Nos.547 & 548, 550, 551 & 553/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 & 2012-13, 2013-14, 2014-15 & 2015-16 M/S.Keimed Pvt. Ltd., V. The Asst. Commissioner Of No.10-3-316A, Income Tax, Masab Tank, Central Circle-3(1), Hyderbad-500 028. Chennai-34. [Pan: Aabck 4532 F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

undisclosed income, if any, found as a result of search, but no additions can be made to the total income in the absence of incriminating material found during the course of search. However, there is no restriction for the AO to pass fresh Assessment Order accepting income declared by the assessee in the return of income filed in pursuant

KEIMED LIMITED, HYDERABAD,HYDERABAD vs. ACIT, CENTRAL CIRCLE-3(1),, CHENNAI

In the result, the appeal filed by the assessee in ITA

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri G. Manjunathaआयकर अपील सं./Ita Nos.547 & 548, 550, 551 & 553/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 & 2012-13, 2013-14, 2014-15 & 2015-16 M/S.Keimed Pvt. Ltd., V. The Asst. Commissioner Of No.10-3-316A, Income Tax, Masab Tank, Central Circle-3(1), Hyderbad-500 028. Chennai-34. [Pan: Aabck 4532 F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

undisclosed income, if any, found as a result of search, but no additions can be made to the total income in the absence of incriminating material found during the course of search. However, there is no restriction for the AO to pass fresh Assessment Order accepting income declared by the assessee in the return of income filed in pursuant

KEIMED LIMITED, HYDERABAD,HYDERABAD vs. ACIT, CENTRAL CIRCLE-3(1),, CHENNAI

In the result, the appeal filed by the assessee in ITA

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri G. Manjunathaआयकर अपील सं./Ita Nos.547 & 548, 550, 551 & 553/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 & 2012-13, 2013-14, 2014-15 & 2015-16 M/S.Keimed Pvt. Ltd., V. The Asst. Commissioner Of No.10-3-316A, Income Tax, Masab Tank, Central Circle-3(1), Hyderbad-500 028. Chennai-34. [Pan: Aabck 4532 F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

undisclosed income, if any, found as a result of search, but no additions can be made to the total income in the absence of incriminating material found during the course of search. However, there is no restriction for the AO to pass fresh Assessment Order accepting income declared by the assessee in the return of income filed in pursuant

KEIMED LIMITED, HYDERABAD,HYDERABAD vs. ACIT, CENTRAL CIRCLE-3(1),, CHENNAI

In the result, the appeal filed by the assessee in ITA

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri G. Manjunathaआयकर अपील सं./Ita Nos.547 & 548, 550, 551 & 553/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 & 2012-13, 2013-14, 2014-15 & 2015-16 M/S.Keimed Pvt. Ltd., V. The Asst. Commissioner Of No.10-3-316A, Income Tax, Masab Tank, Central Circle-3(1), Hyderbad-500 028. Chennai-34. [Pan: Aabck 4532 F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

undisclosed income, if any, found as a result of search, but no additions can be made to the total income in the absence of incriminating material found during the course of search. However, there is no restriction for the AO to pass fresh Assessment Order accepting income declared by the assessee in the return of income filed in pursuant

PALLADAM KRISHNASAMY GANESHWAR,TIRUPUR vs. DCIT, CC-3, COIMBATORE

The appeals stand allowed in terms of our above order

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1222/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2014-15) & 2. आयकरअपील सं./ Ita No.1223/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) & 3. आयकरअपील सं./ Ita No.1224/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) & 4. आयकरअपील सं./ Ita No.1225/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2017-18) Shri Palladam Krishnasamy Ganeshwar Dcit बनाम/ 21,Shri Ganesa Textiles, Pollachi Road, Central Circle-3 Vs. Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adfpg-6476-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 10-09-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

undisclosed income Thus, while in view of the mandate of sub-section (1) of section 153A of the Act, in every case where there is a search or requisition, the Assessing Officer is obliged to issue notice to such person to furnish returns of income for the six years preceding the assessment year relevant to the previous year in which

SG WIND FARM PVT. LTD.,TIRUPUR vs. DCIT,CC-3,, COIMBATORE

The appeals stand allowed in terms of our above order

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

undisclosed income Thus, while in view of the mandate of sub-section (1) of section 153A of the Act, in every case where there is a search or requisition, the Assessing Officer is obliged to issue notice to such person to furnish returns of income for the six years preceding the assessment year relevant to the previous year in which

SG WIND FAARM PVT. LTD.,,TIRUPUR vs. DCIT, CC-3,, COIMBATORE

The appeals stand allowed in terms of our above order

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

undisclosed income Thus, while in view of the mandate of sub-section (1) of section 153A of the Act, in every case where there is a search or requisition, the Assessing Officer is obliged to issue notice to such person to furnish returns of income for the six years preceding the assessment year relevant to the previous year in which

SG WIND FARM PVT. LTD.,,TIRUPUR vs. DCIT, CC-3, COIMBATORE

The appeals stand allowed in terms of our above order

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

undisclosed income Thus, while in view of the mandate of sub-section (1) of section 153A of the Act, in every case where there is a search or requisition, the Assessing Officer is obliged to issue notice to such person to furnish returns of income for the six years preceding the assessment year relevant to the previous year in which

MOHANRAJ,COIMBATORE vs. DCIT, CENTRAL CIRCLE 3, COIMBATORE

In the result, all the five appeals filed by the assessee are allowed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 548 To 552/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 To 2018-19 Shri Mohanraj Deputy Commissioner Of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 Pan: Ahopm-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Ms.T.M.Suganthamala, Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per Bench: These Five Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, All Dated 16.02.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2014-15 To 2018-19. 2. The Common Issue Is Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. Identical Grounds Are Raised Except For Variation In Figures.

undisclosed income Thus, while in view of the mandate of sub-section (1) of section 153A of the Act, in every case where there is a search or requisition, the Assessing Officer is obliged to issue notice to such person to furnish returns of income for the six years preceding the assessment year relevant to the previous year in which

MOHANRAJ,COIMBATORE vs. DCIT, CENTRAL CIRCLE 3, CHENNAI

In the result, all the five appeals filed by the assessee are allowed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 548 To 552/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 To 2018-19 Shri Mohanraj Deputy Commissioner Of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 Pan: Ahopm-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Ms.T.M.Suganthamala, Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per Bench: These Five Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, All Dated 16.02.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2014-15 To 2018-19. 2. The Common Issue Is Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. Identical Grounds Are Raised Except For Variation In Figures.

undisclosed income Thus, while in view of the mandate of sub-section (1) of section 153A of the Act, in every case where there is a search or requisition, the Assessing Officer is obliged to issue notice to such person to furnish returns of income for the six years preceding the assessment year relevant to the previous year in which