DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. SPL SHELTERS PRIVATE LIMITED, CHENNAI

Bench: Shri George George K & Ms Padmavathy S, Am

House, T Chowdaiah Road, Chennai-600034. Sadashivanagr, Bangalore-560080 PAN: AAWCS7390C Appellant) : Respondent) Appellant /Assessee by : Mrs. S. Ananthan, CA (virtually) Revenue / Respondent by : Ms. E. Pavuna Sundari, CIT Date of Hearing : 23.07.2025 Date of Pronouncement : 25.07.2025 O R D E R Per Padmavathy S, AM: These cross appeals by different assessees and the revenue are against the separate orders

SPL SHELTERS PVT. LTD.,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

Bench: Shri George George K & Ms Padmavathy S, Am

House, T Chowdaiah Road, Chennai-600034. Sadashivanagr, Bangalore-560080 PAN: AAWCS7390C Appellant) : Respondent) Appellant /Assessee by : Mrs. S. Ananthan, CA (virtually) Revenue / Respondent by : Ms. E. Pavuna Sundari, CIT Date of Hearing : 23.07.2025 Date of Pronouncement : 25.07.2025 O R D E R Per Padmavathy S, AM: These cross appeals by different assessees and the revenue are against the separate orders

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. SHRIPROP PROPERTIES PRIVATE LIMITED, BANGALORE

Bench: Shri George George K & Ms Padmavathy S, Am

House, T Chowdaiah Road, Chennai-600034. Sadashivanagr, Bangalore-560080 PAN: AAWCS7390C Appellant) : Respondent) Appellant /Assessee by : Mrs. S. Ananthan, CA (virtually) Revenue / Respondent by : Ms. E. Pavuna Sundari, CIT Date of Hearing : 23.07.2025 Date of Pronouncement : 25.07.2025 O R D E R Per Padmavathy S, AM: These cross appeals by different assessees and the revenue are against the separate orders

NATARAJAN,CUDDALORE vs. ITO,ITWARD-1(1) , CHENNAI

The appeal of the assessee is partly allowed

Bench: Hon’Ble Shri Manu Kumar Giriand Hon’Ble Shri S.R. Raghunathaआयकर अपील सं./Ita No.123/Chny/2023 िनधा"रण वष"/Assessment Year:2011-2012 Shri Natarajan The Income Tax Officer, 353, Pudupettai Main Road, Vs. International Taxation, Indira Nagar, C. Puthupettai, Ward 2(1), Parangipettai Post, Chennai 600 006 Cuddalore 608 502. Pan: Anfpn 9506Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. J. Saravanan, Advocate ""यथ"क"ओरसे/Respondent By : Dr. Samuel Pitta, Irs, Jcit.

house, I remembered the closed cover and handed over the same to him. 6. That I then understood that the cover contained the order of the CIT(A)-16, Chennai, dated 28.02.2022 and that a delay in filing an appeal against the said order had occurred. 7. That I submit that only due to genuine inadvertence, I forgot to inform

SMT. DEVAKUMARI,CHENNAI vs. ACIT, NCC-11, , CHENNAI

In the result, the appeal filed by the assessee is partly allowed and the appeal of the Revenue is dismissed

Bench: Shri V. Durga Rao & Shri Manjunatha, G.Corrigendum To I.T.A. No.3066/Chny/2019 िनधा"रण वष"/Assessment Year: 2014-15 Smt. Devakumari, Vs. The Assistant Commissioner Of No. 48, Venkata Maistry Street, Income Tax, Mannady, Chennai 600 001. Non Corporate Circle 11, [Pan:Aagpd0150L] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) शु""प" आदेश /Corrignendum Order Per V. Durga Rao: The Appeal Of The Assessee In Ita No. 3066/Chny/2019 As Well As The Appeal Filed By The Revenue In Ita No. 3181/Chny/2019 For The Assessment Year 2014-15 Were Disposed Off By The Division Bench ‘B’, Chennai Benches, Chennai Vide Common Order Dated 13.09.2023. The Ld. Counsel For The Assessee Has Brought To The Notice That There Is A Typographical Error In Last Sentence In Para 9 Of The Order, Wherein, The Bench Has Observed That The Element Of Personal Usage Cannot Be Ruled Out In The Absence Of Production Of Electricity Bills & Thereby, The Addition To The Extent Of ₹.2,00,000/- Has Been Sustained Out Of Addition Confirmed By The Ld. Cit(A). However, It Was Also Mentioned That The “Balance Addition Of ₹.3,00,000/- Stands Sustained” Is A Typographical Error.

123 in respect of B. Suresh Babu, B. Rani at page 148 to 150, B. Ramesh Babu at page 207 to 210, B. Satishkumar at page 327 to 338 and Citi bank statement of account of B. Devi from page 361 to 364. 6.4 Once the assessee has discharged the onus cast upon her with regard to identity

ACIT, NCC-11,, CHENNAI vs. SMT. DEVAKUMARI,, CHENNAI

In the result, the appeal filed by the assessee is partly allowed and the appeal of the Revenue is dismissed

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.3066/Chny/2019 िनधा"रण वष"/Assessment Year: 2014-15 Smt. Devakumari, Vs. The Assistant Commissioner Of No. 48, Venkata Maistry Street, Income Tax, Mannady, Chennai 600 001. Non Corporate Circle 11, Chennai. [Pan:Aagpd0150L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.3181/Chny/2019 िनधा"रण वष"/Assessment Year: 2014-15 The Assistant Commissioner Of Vs. Smt. Devakumari, Income Tax, No. 48, Venkata Maistry Street, Non Corporate Circle 11(1), Mannady, Chennai 600 001. Chennai.

123 in respect of B. Suresh Babu, B. Rani at page 148 to 150, B. Ramesh Babu at page 207 to 210, B. Satishkumar at page 327 to 338 and Citi bank statement of account of B. Devi from page 361 to 364. 6.4 Once the assessee has discharged the onus cast upon her with regard to identity

P. KALAISELVI ,POLUR vs. ACIT , VELLORE

In the result, appeal filed by the assessee is dismissed

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकर अपील सं./Ita No.984/Chny/2022 िनधा"रण वष" /Assessment Year: 2017-18 V. Ms.Palani Kalai Selvi, The Asst. Commissioner – No.2A, Old No.7, Of Income Tax, Abdul Sukkur St., Circle-1, Polur-606 608. Vellore. [Pan: Bcapk 5385 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : None ""थ" की ओर से /Respondent By : Mr.P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 14.03.2023 घोषणा की तारीख /Date Of Pronouncement : 14.03.2023

123 Taxman 162 (Guj); 212 ITR536(AII). 2.7 The AO misdirected himself by mechanically levying the penalty of Rs.150000 after accepting the income returned, for the venial default of delay in filing the audit report (OMEC engineers vs CIT 294ITR 599 (Jharkand) - "penalty can NOT be imposed on merely a technical mistake committed by the assessee, which had not resulted

ACIT, NCC 4(1), CHENNAI vs. M/S MASTER DEVELOPERS, CHENNAI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.873/Chny/2020 िनधा"रण वष"/Assessment Year: 2010-11 The Assistant Commissioner Of Vs. M/S. Master Developers, Income Tax, No. 123, Mint Street, Sowcarpet, Non Corporate Circle 4(1), Chennai 600 079. Chennai. [Pan:Aarfm5470B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Ar V Sreenivasan, Addl. Cit ""थ" की ओर से/Respondent By : Shri D. Anand, Advocate सुनवाई की तारीख/ Date Of Hearing : 30.01.2023 घोषणा की तारीख /Date Of Pronouncement : 22.02.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 5, Chennai, Dated 13.03.2020 Relevant To The Assessment Year 2010-11. The Grounds Raised By The Revenue Are As Under: 1. The Order Of The Ld.Cit(A) Is Contrary To Facts & Circumstances Of The Case. 2. 1 The Ld.Cit(A) Has Erred In Not Considering The Fact That The Assessee Firm Is Engaged In The Business Of Real Estate & During The Year In Question, The Act Of The Assessee Viz Purchasing Land, Developing The Same & Selling The Same At Higher Cost Shows That The Intention Of The Instant Assessee Is Business Only & Not Investment. 2.2 The Learned Cit(A) Has Erred Is Not Distinguishing The Instant Case From The Case Replied Upon By Him I.E. Acit Vs. M/S Indus Valley Housing, On The Point

123, Mint Street, Sowcarpet, Non Corporate Circle 4(1), Chennai 600 079. Chennai. [PAN:AARFM5470B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri AR V Sreenivasan, Addl. CIT ""थ" की ओर से/Respondent by : Shri D. Anand, Advocate सुनवाई की तारीख/ Date of hearing : 30.01.2023 घोषणा की तारीख /Date of Pronouncement : 22.02.2023 आदेश

DCIT , CHENNAI vs. M/S BRITISH AGRO PRODUCTS (INDIA) PVT LTD , CHENNAI

In the result, appeal filed by the revenue for assessment year 2017-18 is dismissed

Bench: Shri Aby T. Varkery, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 969 & 970/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Deputy Commissioner Of M/S. British Agro Products Income Tax, V. (India) Pvt. Ltd., Corporate Circle -1(1), No. 9, State Bank Officers Chennai – 600 034. Colony, Shastri Nagar, Adyar, Chennai – 600 020. [Pan: Aafcb-8238-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. M. Rajan, Cit ""यथ" क" ओर से/Respondent By : Shri. Y. Sridhar, Fca सुनवाई की तारीख/Date Of Hearing : 21.03.2023 घोषणा की तारीख/Date Of Pronouncement : 05.04.2023 आदेश /O R D E R

property, under the Income Tax Act and under the T.P. Act. But in the case on hand, the context and purpose for which the term ‘Land’ has been used by the legislature has to be understood. Use of land and performing activity on land itself, is the requirement specified for a natural product that raises from land itself

DCIT , CHENNAI vs. M/S BRITISH AGRO PRODUCTS (INDIA) PVT LTD , CHENNAI

In the result, appeal filed by the revenue for assessment year 2017-18 is dismissed

Bench: Shri Aby T. Varkery, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 969 & 970/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Deputy Commissioner Of M/S. British Agro Products Income Tax, V. (India) Pvt. Ltd., Corporate Circle -1(1), No. 9, State Bank Officers Chennai – 600 034. Colony, Shastri Nagar, Adyar, Chennai – 600 020. [Pan: Aafcb-8238-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. M. Rajan, Cit ""यथ" क" ओर से/Respondent By : Shri. Y. Sridhar, Fca सुनवाई की तारीख/Date Of Hearing : 21.03.2023 घोषणा की तारीख/Date Of Pronouncement : 05.04.2023 आदेश /O R D E R

property, under the Income Tax Act and under the T.P. Act. But in the case on hand, the context and purpose for which the term ‘Land’ has been used by the legislature has to be understood. Use of land and performing activity on land itself, is the requirement specified for a natural product that raises from land itself

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), CHENNAI, CHENNAI vs. RAMANATHAN VISWANATHAN, CHENNAI

In the result, all appeals filed by the assessee are allowed and the appeals of the Revenue are dismissed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

properties acquired in the names of his family members. Hence, it is seen that, the application of cash withdrawn from the bank accounts of the thirty eight concerns was not towards alleged payment to the assessee. Instead, it is prima facie discernible that, it was being applied by Shri CPA for his own benefit. The Ld. AR also brought

R.VISWANATHAN,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), CHENNAI

properties acquired in the names of\nhis family members. Hence, it is seen that, the application of cash\nwithdrawn from the bank accounts of the thirty eight concerns was not\ntowards alleged payment to the assessee. Instead, it is prima facie\ndiscernible that, it was being applied by Shri CPA for his own benefit. The\nLd. AR also brought

R.VISWANATHAN,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4),, CHENNAI

properties acquired in the names of\nhis family members. Hence, it is seen that, the application of cash\nwithdrawn from the bank accounts of the thirty eight concerns was not\ntowards alleged payment to the assessee. Instead, it is prima facie\ndiscernible that, it was being applied by Shri CPA for his own benefit. The\nLd. AR also brought

KATHIRAVAN SRINIVASAN ,PERAMBALUR vs. DCIT,CIRCLE-1, TIRUCHIRAPALLI

In the result, the appeal filed by the assessee in ITA No

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकरअपील सं./Ita Nos.: 170 & 171/Chny/2022 िनधा"रण वष" / Assessment Year: 2010-11 & आयकरअपील सं./Ita No.: 172/Chny/2022 िनधा"रण वष" / Assessment Year: 2011-12 Shri Kathiravan Srinivasan, Vs The Dcit, No.274C, Thuraiyur Road, Circle-1, 2Nd Perambalur – 621 212. Main Building, Floor, New No.44, Old No.4, Williams Road, Cantonment, Pan: Ajspk 6687Q Trichirapalli-620 001. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri G. Baskar, Advocate ""यथ" क" ओर से/Respondent By : Shri Darzakhum Songate, Cit सुनवाई क" तार"ख/Date Of Hearing : 18.10.2022 घोषणा क" तार"ख/Date Of Pronouncement : 23.12.2022 आदेश /O R D E R Per Mahavir Singh, Vp: These Three Appeals By The Assessee Are Arising Out Of Two Different Orders Of The Commissioner Of Income Tax (Appeals)-19, Chennai In Ita Nos.581 & 582/Chny/19-20 Dated 03.03.2022. The Assessments In Ita Nos.170 & 172/Chny/2022 Were Framed By The Jcit, Range 1, Trichy For The Assessment Years 2010-11 & 2011-12 U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) Vide Orders Dated 31.03.2013 & 31.03.2014 Respectively. The Third Appeal In Ita No.171/Chny/2022 Is Against The Assessment Order Framed In Consequence To Revision Order Passed By Pcit U/S.263 Of The Act & Consequent Order Of The Ao For The Assessment Year 2010-11 U/S.143(3) R.W.S. 263 Of The Act Dated 12.03.2015 Passed By The Dcit, Circle-1, Trichy.

house at Trichy viii. Interest income and income from other sources (Brokerage / Commission) The AO noted the fact that the assessee has maintained detailed books of accounts for these lines of his business activities. The AO for assessment year 2010-11 noted that there is sudden increase in cash deposit on various dates during financial year 2009-10 relevant

KATHIRAVAN SRINIVASAN ,PERAMBALUR vs. DCIT ,CIRCLE-1, TIRUCHIRAPALLI

In the result, the appeal filed by the assessee in ITA No

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकरअपील सं./Ita Nos.: 170 & 171/Chny/2022 िनधा"रण वष" / Assessment Year: 2010-11 & आयकरअपील सं./Ita No.: 172/Chny/2022 िनधा"रण वष" / Assessment Year: 2011-12 Shri Kathiravan Srinivasan, Vs The Dcit, No.274C, Thuraiyur Road, Circle-1, 2Nd Perambalur – 621 212. Main Building, Floor, New No.44, Old No.4, Williams Road, Cantonment, Pan: Ajspk 6687Q Trichirapalli-620 001. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri G. Baskar, Advocate ""यथ" क" ओर से/Respondent By : Shri Darzakhum Songate, Cit सुनवाई क" तार"ख/Date Of Hearing : 18.10.2022 घोषणा क" तार"ख/Date Of Pronouncement : 23.12.2022 आदेश /O R D E R Per Mahavir Singh, Vp: These Three Appeals By The Assessee Are Arising Out Of Two Different Orders Of The Commissioner Of Income Tax (Appeals)-19, Chennai In Ita Nos.581 & 582/Chny/19-20 Dated 03.03.2022. The Assessments In Ita Nos.170 & 172/Chny/2022 Were Framed By The Jcit, Range 1, Trichy For The Assessment Years 2010-11 & 2011-12 U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) Vide Orders Dated 31.03.2013 & 31.03.2014 Respectively. The Third Appeal In Ita No.171/Chny/2022 Is Against The Assessment Order Framed In Consequence To Revision Order Passed By Pcit U/S.263 Of The Act & Consequent Order Of The Ao For The Assessment Year 2010-11 U/S.143(3) R.W.S. 263 Of The Act Dated 12.03.2015 Passed By The Dcit, Circle-1, Trichy.

house at Trichy viii. Interest income and income from other sources (Brokerage / Commission) The AO noted the fact that the assessee has maintained detailed books of accounts for these lines of his business activities. The AO for assessment year 2010-11 noted that there is sudden increase in cash deposit on various dates during financial year 2009-10 relevant

KATHIRAVAN SRINIVASAN ,PERAMBALUR vs. DCIT,CIRCLE -1, TIRUCHIRAPALLI

In the result, the appeal filed by the assessee in ITA No

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकरअपील सं./Ita Nos.: 170 & 171/Chny/2022 िनधा"रण वष" / Assessment Year: 2010-11 & आयकरअपील सं./Ita No.: 172/Chny/2022 िनधा"रण वष" / Assessment Year: 2011-12 Shri Kathiravan Srinivasan, Vs The Dcit, No.274C, Thuraiyur Road, Circle-1, 2Nd Perambalur – 621 212. Main Building, Floor, New No.44, Old No.4, Williams Road, Cantonment, Pan: Ajspk 6687Q Trichirapalli-620 001. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri G. Baskar, Advocate ""यथ" क" ओर से/Respondent By : Shri Darzakhum Songate, Cit सुनवाई क" तार"ख/Date Of Hearing : 18.10.2022 घोषणा क" तार"ख/Date Of Pronouncement : 23.12.2022 आदेश /O R D E R Per Mahavir Singh, Vp: These Three Appeals By The Assessee Are Arising Out Of Two Different Orders Of The Commissioner Of Income Tax (Appeals)-19, Chennai In Ita Nos.581 & 582/Chny/19-20 Dated 03.03.2022. The Assessments In Ita Nos.170 & 172/Chny/2022 Were Framed By The Jcit, Range 1, Trichy For The Assessment Years 2010-11 & 2011-12 U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) Vide Orders Dated 31.03.2013 & 31.03.2014 Respectively. The Third Appeal In Ita No.171/Chny/2022 Is Against The Assessment Order Framed In Consequence To Revision Order Passed By Pcit U/S.263 Of The Act & Consequent Order Of The Ao For The Assessment Year 2010-11 U/S.143(3) R.W.S. 263 Of The Act Dated 12.03.2015 Passed By The Dcit, Circle-1, Trichy.

house at Trichy viii. Interest income and income from other sources (Brokerage / Commission) The AO noted the fact that the assessee has maintained detailed books of accounts for these lines of his business activities. The AO for assessment year 2010-11 noted that there is sudden increase in cash deposit on various dates during financial year 2009-10 relevant