AADARSH SURANA, CHENNAI,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI, CHENNAI

In the result, the appeal of the assessee is allowed

disallowed Rs.25,152/- u/s.14A of the Act. 14. The impugned assessment was thus completed u/s.143(3) of the Act on 29.12.2019 determining the total income at Rs.122,11,04,812/- after making the following additions: - i. Unexplained cash credit u/s.68 of the Act on account of increase in capital amounting to Rs.115,26,13,606/-; ii. Unexplained investment

SARANGABANI KIRUBAGARAN,CHENNAI vs. DCIT, CIRCLE-1(2), CHENNAI

The appeal stand allowed in terms of our above order

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1236/Chny/2023 (िनधा)रण वष) / Assessment Year: 2013-14) Shri Sarangabani Kirubakaran Dcit बनाम/ 17/6, First Pillayar Koil Street, Circle-1(2) Vs. Ekkatuthangal, Chennai-600 032. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Bumpk-0892-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms.T.V. Muthu Abirami (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 25-07-2024 घोषणाकीतारीख /Date Of Pronouncement : 04-09-2024 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2013-14 Arises Out Of The Common Order Of Learned Commissioner Of Income Tax (Appeals)-18, Chennai, [Cit(A)] Dated 13-09-2023 In The Matter Of An Assessment Framed By The Ld. Ao U/S.153C R.W.S. 153A R.W.S. 143(3) Of The Act On 31-03-2022. The Only Grievance Of The Assessee Is Confirmation Of Addition U/S 69 For Rs.30 Lacs & Assessment Of Short- Term Capital Gain (Stcg) For Rs.12.19 Lacs. 2. The Ld Ar Advanced Arguments & Submitted That Impugned Addition Of Rs.30 Lacs U/S 69 Represent Advance Received Through

unexplained investments only. On the issue of assessment of STCG, Ld. AR submitted that the cost of improvement stood proved by documentary evidences and the same could not be disallowed

BHAGWANDAS H.JUMANI ,CHENNAI vs. ITO NON CORPORATE WARD 10(1), CHENNAI

In the result, appeal of the assessee is partly allowed for

Bench: Shri Mahavir Singh, Vice- & Shri Arun Khodpiaआयकर अपीलसं./I.T.A.Nos.2701, 774 & 2253/Chny/2018 (िनधा"रणवष" / Assessment Years: 2003-04, 2004-05 & 2005-06) Vs The Income Tax Officer, Mr. Bhagwandas H.Jumani Flat 2B, 2Nd Floor, Tatvam, Non-Corporate Ward-10(1) 118, A.K.Samy Nagar, 9Th Street, Chennai-600 034. Kilpauk, Chennai-600 010. Pan : Ablpj 0980A (अपीलाथ"/Appellant) (""यथ"/Respondent)

unexplained investments u/s.69 of the Act in the bank account and set aside this issue back to the file of the Assessing Officer, the same ratio will apply to this issue. Hence, this issue is already set aside to the file of the Assessing Officer and allowed for statistical purposes. 35. The next issue in this appeal of the assessee

BHAGWANDAS H.JUMANI,CHENNAI vs. ITO NON CORPORATE WARD 10(1), CHENNAI

In the result, appeal of the assessee is partly allowed for

Bench: Shri Mahavir Singh, Vice- & Shri Arun Khodpiaआयकर अपीलसं./I.T.A.Nos.2701, 774 & 2253/Chny/2018 (िनधा"रणवष" / Assessment Years: 2003-04, 2004-05 & 2005-06) Vs The Income Tax Officer, Mr. Bhagwandas H.Jumani Flat 2B, 2Nd Floor, Tatvam, Non-Corporate Ward-10(1) 118, A.K.Samy Nagar, 9Th Street, Chennai-600 034. Kilpauk, Chennai-600 010. Pan : Ablpj 0980A (अपीलाथ"/Appellant) (""यथ"/Respondent)

unexplained investments u/s.69 of the Act in the bank account and set aside this issue back to the file of the Assessing Officer, the same ratio will apply to this issue. Hence, this issue is already set aside to the file of the Assessing Officer and allowed for statistical purposes. 35. The next issue in this appeal of the assessee

BHAGWANDAS H JUMANI,CHENNAI vs. ITO N.C. WARD 10(1), CHENNAI

In the result, appeal of the assessee is partly allowed for

Bench: Shri Mahavir Singh, Vice- & Shri Arun Khodpiaआयकर अपीलसं./I.T.A.Nos.2701, 774 & 2253/Chny/2018 (िनधा"रणवष" / Assessment Years: 2003-04, 2004-05 & 2005-06) Vs The Income Tax Officer, Mr. Bhagwandas H.Jumani Flat 2B, 2Nd Floor, Tatvam, Non-Corporate Ward-10(1) 118, A.K.Samy Nagar, 9Th Street, Chennai-600 034. Kilpauk, Chennai-600 010. Pan : Ablpj 0980A (अपीलाथ"/Appellant) (""यथ"/Respondent)

unexplained investments u/s.69 of the Act in the bank account and set aside this issue back to the file of the Assessing Officer, the same ratio will apply to this issue. Hence, this issue is already set aside to the file of the Assessing Officer and allowed for statistical purposes. 35. The next issue in this appeal of the assessee

SARANGABANI KIRUBAKARAN,CHENNAI vs. DCIT, CIRCLE-1(2), CHENNAI

The appeal stand allowed in terms of our above order

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1237/Chny/2023 (िनधा)रण वष) / Assessment Year: 2014-15) Shri Sarangabani Kirubakaran Dcit बनाम/ 17/6, First Pillayar Koil Street, Circle-1(2) Vs. Ekkatuthangal, Chennai-600 032. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Bumpk-0892-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. T.V. Muthu Abirami (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 25-07-2024 घोषणाकीतारीख /Date Of Pronouncement : 04-09-2024 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2014-15 Arises Out Of The Common Order Of Learned Commissioner Of Income Tax (Appeals)-18, Chennai, [Cit(A)] Dated 13-09-2023 In The Matter Of An Assessment Framed By The Ld. Ao U/S.153C R.W.S. 144 Of The Act On 31- 03-2022. The Grievance Of The Assessee Is Confirmation Of Addition U/S 69 For Rs.8.04 Lacs & Rs.5 Lacs. The Assessee Is Also Aggrieved By Computation Of Long-Term Capital Gains (Ltcg) Of Rs.157.45 Lacs. 2. The Ld Ar Advanced Arguments On Merits As Well As On Legal Grounds & Also Raised Additional Grounds Of Appeal. The Ld. Cit-Dr

disallow the same is the allegation that the assessee is not able to show the carrying out of agricultural activities on the said land. We are of the considered opinion that as long as the land is classified as agricultural land and the same is sold as such then in such a case, the purpose for which the purchaser would

SURESH KUMAR,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(3), CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 167/Chny/2023 िनधा"रण वष" / Assessment Year: 2019-20 Suresh Kumar, Deputy Commissioner Of 114/10 (Ligh), Gandhi Road, V. Income Tax, West Tambaram, Central Circle 1(3), Chennai – 600 045. Chennai – 600 034. [Pan: Aagps-0396-D] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. D. Anand, Advocate अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. Ar V Sreenivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 16.08.2023 घोषणा क" तारीख/Date Of Pronouncement : 31.08.2023 आदेश /O R D E R

unexplained investment surrendered by the assessee under the head “income from Business” ignoring the decision of the Hon’ble Gujarat High Court in the case of Fakir Mohd. Hazi Hasan 247 ITR 290 that unaccounted income ought to be categorized under the residuary head of ‘Income from other sources’. In respect to the said issue, the findings of the Coordinate

DCIT, CHENNAI vs. JAGATHRAKSHAKAN SRINISHA, CHENNAI

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-:

unexplained investment' in jewellery are summarized in the form of a table below : S.No. 1 Description Jewellery belonging to the Respondent's parents assessed in her hands Amount in INR 5,92,65,927 2 Jewellery belonging to the 1,00,14,959 Respondent's brother & his wife assessed in her hands 3 Jewellery disclosed under VDIS by the Respondent

DCIT, CHENNAI vs. JAGATHRAKSHAKAN SRINISHA, CHENNAI

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-:

unexplained investment' in jewellery are summarized in the form of a table below : S.No. 1 Description Jewellery belonging to the Respondent's parents assessed in her hands Amount in INR 5,92,65,927 2 Jewellery belonging to the Respondent's brother & his wife assessed in her hands 1,00,14,959 3 Jewellery disclosed under VDIS by the Respondent

SHRI MOHAN KUMAR,,CHENNAI vs. ACIT, CC - 1 (2),, CHENNAI

In the result, appeal filed by the assessee for the

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.89 To 91/Chny/2020 ("नधा"रणवष" / Assessment Years: 2006-07, 2007-08 & 2008-09) Vs Mr. S. Mohan Kumar Assistant Commissioner Of Income Tax, 18, Hunters Road, Central Circle-1(2) Choolai, Chennai-600 112. Chennai Pan: Aagpm 3050N (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकरअपीलसं./I.T.A.Nos.464 & 465/Chny/2020 ("नधा"रणवष" / Assessment Years: 2007-08 & 2008-09) Mr. S. Mohan Kumar Vs Assistant Commissioner Of 18, Hunters Road, Income Tax, Choolai, Chennai-600 112. Central Circle-1(2) Chennai Pan: Aagpm 3050N (अपीलाथ"/Appellant) (""यथ"/Respondent)

investments in M/s. Surana Sales Corporation amounting to Rs.7,55,00,000/-, bank deposits in the names of family members and associates amounting to Rs.52,03,962/- and additions towards disallowance of bad debts amounting to Rs.9,52,25,000/-, however, did not decided the issue of unexplained

SHRI MOHAN KUMAR,,CHENNAI vs. ACIT, CC - 1 (2),, CHENNAI

In the result, appeal filed by the assessee for the

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.89 To 91/Chny/2020 ("नधा"रणवष" / Assessment Years: 2006-07, 2007-08 & 2008-09) Vs Mr. S. Mohan Kumar Assistant Commissioner Of Income Tax, 18, Hunters Road, Central Circle-1(2) Choolai, Chennai-600 112. Chennai Pan: Aagpm 3050N (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकरअपीलसं./I.T.A.Nos.464 & 465/Chny/2020 ("नधा"रणवष" / Assessment Years: 2007-08 & 2008-09) Mr. S. Mohan Kumar Vs Assistant Commissioner Of 18, Hunters Road, Income Tax, Choolai, Chennai-600 112. Central Circle-1(2) Chennai Pan: Aagpm 3050N (अपीलाथ"/Appellant) (""यथ"/Respondent)

investments in M/s. Surana Sales Corporation amounting to Rs.7,55,00,000/-, bank deposits in the names of family members and associates amounting to Rs.52,03,962/- and additions towards disallowance of bad debts amounting to Rs.9,52,25,000/-, however, did not decided the issue of unexplained

ACIT CENTRAL CIRCLE 1(2), CHENNAI vs. S.MOHAN KUMAR, CHENNAI

In the result, appeal filed by the assessee for the

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.89 To 91/Chny/2020 ("नधा"रणवष" / Assessment Years: 2006-07, 2007-08 & 2008-09) Vs Mr. S. Mohan Kumar Assistant Commissioner Of Income Tax, 18, Hunters Road, Central Circle-1(2) Choolai, Chennai-600 112. Chennai Pan: Aagpm 3050N (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकरअपीलसं./I.T.A.Nos.464 & 465/Chny/2020 ("नधा"रणवष" / Assessment Years: 2007-08 & 2008-09) Mr. S. Mohan Kumar Vs Assistant Commissioner Of 18, Hunters Road, Income Tax, Choolai, Chennai-600 112. Central Circle-1(2) Chennai Pan: Aagpm 3050N (अपीलाथ"/Appellant) (""यथ"/Respondent)

investments in M/s. Surana Sales Corporation amounting to Rs.7,55,00,000/-, bank deposits in the names of family members and associates amounting to Rs.52,03,962/- and additions towards disallowance of bad debts amounting to Rs.9,52,25,000/-, however, did not decided the issue of unexplained

ACIT CENTRAL CIRCLE 1(2), CHENNAI vs. S.MOHAN KUMAR, CHENNAI

In the result, appeal filed by the assessee for the

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.89 To 91/Chny/2020 ("नधा"रणवष" / Assessment Years: 2006-07, 2007-08 & 2008-09) Vs Mr. S. Mohan Kumar Assistant Commissioner Of Income Tax, 18, Hunters Road, Central Circle-1(2) Choolai, Chennai-600 112. Chennai Pan: Aagpm 3050N (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकरअपीलसं./I.T.A.Nos.464 & 465/Chny/2020 ("नधा"रणवष" / Assessment Years: 2007-08 & 2008-09) Mr. S. Mohan Kumar Vs Assistant Commissioner Of 18, Hunters Road, Income Tax, Choolai, Chennai-600 112. Central Circle-1(2) Chennai Pan: Aagpm 3050N (अपीलाथ"/Appellant) (""यथ"/Respondent)

investments in M/s. Surana Sales Corporation amounting to Rs.7,55,00,000/-, bank deposits in the names of family members and associates amounting to Rs.52,03,962/- and additions towards disallowance of bad debts amounting to Rs.9,52,25,000/-, however, did not decided the issue of unexplained

ACIT CENTRAL CIRCLE 1(2), CHENNAI vs. S.MOHAN KUMAR, CHENNAI

In the result, appeal filed by the assessee for the

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.89 To 91/Chny/2020 ("नधा"रणवष" / Assessment Years: 2006-07, 2007-08 & 2008-09) Vs Mr. S. Mohan Kumar Assistant Commissioner Of Income Tax, 18, Hunters Road, Central Circle-1(2) Choolai, Chennai-600 112. Chennai Pan: Aagpm 3050N (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकरअपीलसं./I.T.A.Nos.464 & 465/Chny/2020 ("नधा"रणवष" / Assessment Years: 2007-08 & 2008-09) Mr. S. Mohan Kumar Vs Assistant Commissioner Of 18, Hunters Road, Income Tax, Choolai, Chennai-600 112. Central Circle-1(2) Chennai Pan: Aagpm 3050N (अपीलाथ"/Appellant) (""यथ"/Respondent)

investments in M/s. Surana Sales Corporation amounting to Rs.7,55,00,000/-, bank deposits in the names of family members and associates amounting to Rs.52,03,962/- and additions towards disallowance of bad debts amounting to Rs.9,52,25,000/-, however, did not decided the issue of unexplained

SUNDARAM SANKAR ANAND,KARUR vs. ASSISTANT COMMISSIONER, COIMBATORE

In the result the appeals of the assessee are disposed of as below:

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 2850,2851,2852 & 2853/Chny/2024, 2910, 2911 & 2912/Chny/2024 धनिाारण वर्ा / Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Sundaram Sankar Anand, The Assistant Commissioner Of No.63-B-7, Mayanur, Vs Income Tax, M Kaspa Sandai Peatai, . Central Circle – 2, Coimbatore. Krishnarayapuram Taluk, Karur – 639 102 [Pan:Bvips-1149-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. V. Alagappa, C.A. प्रत्यथी की ओर से/Respondent By : Mr. M.Murali, Cit (Virtual) सुनवाई की तारीख/Date Of Hearing : 25.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 26.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

Disallowance of - - - - 2,13,48,672 - wages Unexplained - - - - - - 9,58,885 investment in jewellery Unexplained - - - - - - 73,25,679 investment in immovable

SUNDARAM SANKAR ANAND,KARUR vs. ASSISTANT COMMISSIONER, COIMBATORE

In the result the appeals of the assessee are disposed of as below:

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 2850,2851,2852 & 2853/Chny/2024, 2910, 2911 & 2912/Chny/2024 धनिाारण वर्ा / Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Sundaram Sankar Anand, The Assistant Commissioner Of No.63-B-7, Mayanur, Vs Income Tax, M Kaspa Sandai Peatai, . Central Circle – 2, Coimbatore. Krishnarayapuram Taluk, Karur – 639 102 [Pan:Bvips-1149-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. V. Alagappa, C.A. प्रत्यथी की ओर से/Respondent By : Mr. M.Murali, Cit (Virtual) सुनवाई की तारीख/Date Of Hearing : 25.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 26.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

Disallowance of - - - - 2,13,48,672 - wages Unexplained - - - - - - 9,58,885 investment in jewellery Unexplained - - - - - - 73,25,679 investment in immovable

SUNDARAM SANKAR ANAND,KARUR vs. ASSISTANT COMMISSIONER, COIMBATORE

In the result the appeals of the assessee are disposed of as below:

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 2850,2851,2852 & 2853/Chny/2024, 2910, 2911 & 2912/Chny/2024 धनिाारण वर्ा / Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Sundaram Sankar Anand, The Assistant Commissioner Of No.63-B-7, Mayanur, Vs Income Tax, M Kaspa Sandai Peatai, . Central Circle – 2, Coimbatore. Krishnarayapuram Taluk, Karur – 639 102 [Pan:Bvips-1149-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. V. Alagappa, C.A. प्रत्यथी की ओर से/Respondent By : Mr. M.Murali, Cit (Virtual) सुनवाई की तारीख/Date Of Hearing : 25.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 26.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

Disallowance of - - - - 2,13,48,672 - wages Unexplained - - - - - - 9,58,885 investment in jewellery Unexplained - - - - - - 73,25,679 investment in immovable

SUNDARAM SANKAR ANAND,KARUR vs. ASSISTANT COMMISSIONER, COIMBATORE

In the result the appeals of the assessee are disposed of as below:

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 2850,2851,2852 & 2853/Chny/2024, 2910, 2911 & 2912/Chny/2024 धनिाारण वर्ा / Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Sundaram Sankar Anand, The Assistant Commissioner Of No.63-B-7, Mayanur, Vs Income Tax, M Kaspa Sandai Peatai, . Central Circle – 2, Coimbatore. Krishnarayapuram Taluk, Karur – 639 102 [Pan:Bvips-1149-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. V. Alagappa, C.A. प्रत्यथी की ओर से/Respondent By : Mr. M.Murali, Cit (Virtual) सुनवाई की तारीख/Date Of Hearing : 25.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 26.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

Disallowance of - - - - 2,13,48,672 - wages Unexplained - - - - - - 9,58,885 investment in jewellery Unexplained - - - - - - 73,25,679 investment in immovable