SRIDEVI RAVI,CHENNAI vs. ITO NON CORPORATE WARD 14(2), CHENNAI

In the result, the appeals filed by the assessee for all

Bench: Shri V.Durga Rao & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.2716 To 2718/Chny/2018 ("नधा"रणवष" / Assessment Years: 2009-10 To 2011-12) Smt. Sridevi Ravi, Vs The Income Tax Officer, 1, Srinivasa Pillai Street, Non-Corporate Ward-14(2) West Mambalam, Chennai. Chennai-600 033. Pan: Aqbps9220K (अपीलाथ"/Appellant) (""यथ"/Respondent)

house property and income from other sources filed her return of income for the assessment year 2010-11 on 11.10.2010 declaring total income of `14,03,558/-. The assessment has been, subsequently reopened u/s.147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for the reasons recorded, as per which income chargeable to tax had been escaped

SRIDEVI RAVI,CHENNAI vs. ITO NON CORPORATE WARD 14(2), CHENNAI

In the result, the appeals filed by the assessee for all

Bench: Shri V.Durga Rao & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.2716 To 2718/Chny/2018 ("नधा"रणवष" / Assessment Years: 2009-10 To 2011-12) Smt. Sridevi Ravi, Vs The Income Tax Officer, 1, Srinivasa Pillai Street, Non-Corporate Ward-14(2) West Mambalam, Chennai. Chennai-600 033. Pan: Aqbps9220K (अपीलाथ"/Appellant) (""यथ"/Respondent)

house property and income from other sources filed her return of income for the assessment year 2010-11 on 11.10.2010 declaring total income of `14,03,558/-. The assessment has been, subsequently reopened u/s.147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for the reasons recorded, as per which income chargeable to tax had been escaped

DEPUTY COMMISSIONER OF INCOME TAX, MADURAI vs. SUBBIAH NADAR JEGATHEESAN, TIRUNELVELI

In the result, appeal filed by the Revenue stands dismissed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:603/Chny/2025 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner Of Income Subbiah Nadar Jegatheesan, Tax, Vs. 3, Ml Theri Road, Keeraikaranthattu, Central Circle -2, Mahadevankulam, Madurai. Tirunelveli – 627 657. [Pan:Abxpj-7672-F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Ms. E. Pavuna Sundari, C.I.T. ""थ" की ओर से/Respondent By : Shri. R. Venkata Raman, C.A. सुनवाई की तारीख/Date Of Hearing : 03.06.2025 घोषणा की तारीख/Date Of Pronouncement : 09.07.2025

house or utilised the services of a bank by depositing the same. The ITO had only two choices before him. One was to reject the explanation as not believable for the reason that on his investigation no such pigmy deposit was ever made in the bank. In the alternative he ought to have called upon the assessee-petitioner to substantiate

SMT. JAYANTHI SEEMAN,,CHENNAI vs. ITO, NCW - 1 (2),, CHENNAI

In the result the appeal of the assessee is partly allowed

house property. In his answer Shri.P.Seeman admitted that he\nreceived a sum of Rs.4.40 Crore in cash and Rs.60 lakhs by way of demand\ndraft amounting to Rs.5.20 crore. Summons were also issued to\nShri.S.Shanmuganathan and Smt.Seethalakshmi who purchased the\nproperty jointly. Both the individuals stated that they have purchased the\nproperty at a cost of Rs.1

SMT. JAYANTHI SEEMAN,,CHENNAI vs. ITO, NCW - 1 (2),, CHENNAI

In the result the appeal of the assessee is partly allowed

house property. In his answer Shri.P.Seeman admitted that he\nreceived a sum of Rs.4.40 Crore in cash and Rs.60 lakhs by way of demand\ndraft amounting to Rs.5.20 crore. Summons were also issued to\nShri.S.Shanmuganathan and Smt.Seethalakshmi who purchased the\nproperty jointly. Both the individuals stated that they have purchased the\nproperty at a cost of Rs.1

THENRAJ,CHENNAI vs. ITO, NCW-8(2), CHENNAI

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

cash deposited during demonetization period.\nThe appellant complied to the notices issued and it was confirmed in the\nassessment order that the appellant was doing business of retail and\ntrading of inverters, UPS batteries under PGBP and rental income under\nIncome from house property

GANAPATHY PANNEERSELVAM,CHENNAI vs. THE INCOME TAX OFFICER, NON CORP. WARD 19(4), CHENNAI, CHENNAI

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

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:609/Chny/2025 िनधा"रण वष" / Assessment Year: 2017-18 Ganapathy Panneerselvam, The Income Tax Officer, Old No.19, New No.49, Vs. Non-Corp. Ward -19(4), Chetty Street, Chennai. Saidapet West, Chennai – 600 015. [Pan:Bikpp-3640-L ] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. R. Venkata Raman, C.A. & Shri. R. S. Lakshmi Narayana, Advocate ""थ" की ओर से/Respondent By : Ms. Sita Krishnamoorthy, J.C.I.T.

house or utilised the services of a bank by depositing the same. The ITO had only two choices before him. One was to reject the explanation as not believable for the reason that on his investigation no such :-14-: ITA. No:609/Chny/2025 pigmy deposit was ever made in the bank. In the alternative he ought to have called upon

DEPUTY COMMISSIONER OF INCOME-TAX, NON-CORPORATE CIRCLE 7(1), CHENNAI vs. KUMARASAMY PILLAI APARNA, CHENNAI

In the result the appeal of the revenue is dismissed

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 999/Chny/2023 िनधा"रणवष" / Assessment Year: 2016-17 Kumarasamy Pillai Aparna, Deputy Commissioner Of V. No. 43, Kannadasan Salai, Income Tax, T.Nagar, Srds, Non-Corporate Circle -7(1), Chennai – 600 017. Chennai. [Pan:Afzpa-9359-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. R. Vikneswaran, Jcit ""यथ"क"ओरसे/Respondent By : Shri. T. Vasudevan, Advocate सुनवाई क" तारीख/Date Of Hearing : 03.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 31.07.2024 आदेश /O R D E R

house property is in consonance with the provisions of applicable law and therefore, we do not find any reason to interfere with the reasoned order of the ld.CIT(A) and dismiss this ground of the revenue. 9. Addition on cash deposits

SMT. JAYANTHI SEEMAN,,CHENNAI vs. ITO, NCW - 1 (2), , CHENNAI

In the result the appeal of the assessee is partly allowed

house property. In his answer Shri.P.Seeman admitted that he\nreceived a sum of Rs.4.40 Crore in cash and Rs.60 lakhs by way of demand\ndraft amounting to Rs.5.20 crore. Summons were also issued to\nShri.S.Shanmuganathan and Smt.Seethalakshmi who purchased the\nproperty jointly. Both the individuals stated that they have purchased the\nproperty at a cost of Rs.1

SHRI SINGHVI LICKMI CHAND,AMBUR vs. DCIT, CENTRAL CIRCLE-3(3), CHENNAI

In the result, all the appeals of the assessee as well as Revenue

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

Properties and is also Chairman-cum-Managing Director of M/s. Singhvi Paper Products Pvt. Ltd. & M/s. Dakshasheela Global School. A search and seizure operation u/s. 132 of the Act was carried out in the case of the assessee on 01.11.2019 at his residential and office premises. During the course of search at his residence, several bank passbooks

SHRI SINGHVI LICKMI CHAND,AMBUR vs. DCIT, CENTRAL CIRCLE.3(2), CHENNAI

In the result, all the appeals of the assessee as well as Revenue

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

Properties and is also Chairman-cum-Managing Director of M/s. Singhvi Paper Products Pvt. Ltd. & M/s. Dakshasheela Global School. A search and seizure operation u/s. 132 of the Act was carried out in the case of the assessee on 01.11.2019 at his residential and office premises. During the course of search at his residence, several bank passbooks

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. SINGHVI LICKMI CHAND, VELLORE

In the result, all the appeals of the assessee as well as Revenue

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

Properties and is also Chairman-cum-Managing Director of M/s. Singhvi Paper Products Pvt. Ltd. & M/s. Dakshasheela Global School. A search and seizure operation u/s. 132 of the Act was carried out in the case of the assessee on 01.11.2019 at his residential and office premises. During the course of search at his residence, several bank passbooks

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. SINGHVI LICKMI CHAND, VELLORE

In the result, all the appeals of the assessee as well as Revenue

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

Properties and is also Chairman-cum-Managing Director of M/s. Singhvi Paper Products Pvt. Ltd. & M/s. Dakshasheela Global School. A search and seizure operation u/s. 132 of the Act was carried out in the case of the assessee on 01.11.2019 at his residential and office premises. During the course of search at his residence, several bank passbooks

DEPUTY COMMISSIONER OF INCOME TAX , CHENNAI vs. SINGHVI LICKMI CHAND, VELLORE

In the result, all the appeals of the assessee as well as Revenue

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

Properties and is also Chairman-cum-Managing Director of M/s. Singhvi Paper Products Pvt. Ltd. & M/s. Dakshasheela Global School. A search and seizure operation u/s. 132 of the Act was carried out in the case of the assessee on 01.11.2019 at his residential and office premises. During the course of search at his residence, several bank passbooks

SHRI SINGHVI LICKMI CHAND,AMBUR vs. DCIT, CENTRAL CIRCLE-3(3), CHENNAI

In the result, all the appeals of the assessee as well as Revenue

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

Properties and is also Chairman-cum-Managing Director of M/s. Singhvi Paper Products Pvt. Ltd. & M/s. Dakshasheela Global School. A search and seizure operation u/s. 132 of the Act was carried out in the case of the assessee on 01.11.2019 at his residential and office premises. During the course of search at his residence, several bank passbooks

SHRI SINGHVI LICKMI CHAND,AMBUR vs. DCIT, CENTRAL CIRCLE-3(3), CHENNAI

In the result, all the appeals of the assessee as well as Revenue

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

Properties and is also Chairman-cum-Managing Director of M/s. Singhvi Paper Products Pvt. Ltd. & M/s. Dakshasheela Global School. A search and seizure operation u/s. 132 of the Act was carried out in the case of the assessee on 01.11.2019 at his residential and office premises. During the course of search at his residence, several bank passbooks

SINGHVI LICKMI CHAND,AMBUR vs. DCIT CENTRAL CIRCLE 3(3), CHENNAI

In the result, all the appeals of the assessee as well as Revenue

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

Properties and is also Chairman-cum-Managing Director of M/s. Singhvi Paper Products Pvt. Ltd. & M/s. Dakshasheela Global School. A search and seizure operation u/s. 132 of the Act was carried out in the case of the assessee on 01.11.2019 at his residential and office premises. During the course of search at his residence, several bank passbooks

DEPUTY COMMISSIONER OF INCOME TAX , CHENNAI vs. SINGHVI LICKMI CHAND, VELLORE

In the result, all the appeals of the assessee as well as Revenue

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

Properties and is also Chairman-cum-Managing Director of M/s. Singhvi Paper Products Pvt. Ltd. & M/s. Dakshasheela Global School. A search and seizure operation u/s. 132 of the Act was carried out in the case of the assessee on 01.11.2019 at his residential and office premises. During the course of search at his residence, several bank passbooks