ACIT,, CHENNAI vs. SRI. K.SRIKANTH,, CHENNAI

In the result, all the four appeals adjudicated by us in this order are partly allowed

Bench: Shri George Mathan & Shri Ramit Kochar

house property as also that the AO has not verify as to whether conditions as prescribed u/s 54F were fulfilled by the assessee or not. Thus, learned CIT vide revisionary order dated 22.01.2010 passed u/s.263 of the 1961 Act held that assessment order dated 31.12.2008 passed by AO as erroneous so far as prejudicial to the interest of Revenue

SHRI K.SRIKANTH,CHENNAI vs. ACIT, CHENNAI

In the result, all the four appeals adjudicated by us in this order are partly allowed

Bench: Shri George Mathan & Shri Ramit Kochar

house property as also that the AO has not verify as to whether conditions as prescribed u/s 54F were fulfilled by the assessee or not. Thus, learned CIT vide revisionary order dated 22.01.2010 passed u/s.263 of the 1961 Act held that assessment order dated 31.12.2008 passed by AO as erroneous so far as prejudicial to the interest of Revenue

SRI K.SRIKANTH,,CHENNAI vs. ACIT,, CHENNAI

In the result, all the four appeals adjudicated by us in this order are partly allowed

Bench: Shri George Mathan & Shri Ramit Kochar

house property as also that the AO has not verify as to whether conditions as prescribed u/s 54F were fulfilled by the assessee or not. Thus, learned CIT vide revisionary order dated 22.01.2010 passed u/s.263 of the 1961 Act held that assessment order dated 31.12.2008 passed by AO as erroneous so far as prejudicial to the interest of Revenue

SHRI V. NATARAJAN (INDIVIDUAL),RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, both the appeals of assessee in ITA No

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

House property. Therefore, claim of appellant that just because AO happened to not make disallowance during previous year, same disallowance can't be made for current year does not sound reasonable. Therefore, I am of considered view that AO has correctly made disallowance of interest Rs.14,94,644/- which has no nexus with earning ITA Nos.1535 & 1801/Chny/2024

VARADAPPAN NATARAJAN,RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, both the appeals of assessee in ITA No

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

House property. Therefore, claim of appellant that just because AO happened to not make disallowance during previous year, same disallowance can't be made for current year does not sound reasonable. Therefore, I am of considered view that AO has correctly made disallowance of interest Rs.14,94,644/- which has no nexus with earning ITA Nos.1535 & 1801/Chny/2024

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-2, CHENNAI

In the result, the appeal of the assessee for AY 2017-18 is allowed

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1667, 1668, 1669 & 1670/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15, 2015-16, 2017-18 & 2018-19 D.A.V. Educational Trust, Vs. The Income Tax Officer, 5, S V Illam, Mohanapuri Lake View Exemption Ward 4, Street, Adambakkam, Chennai. Chennai 600 088. [Pan: Aaatc5967A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate & Shri A. Satyaseelan, Advocate ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 28.10.2025 घोषणा की तारीख /Date Of Pronouncement : 21.01.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against The Orders All Dated 05.04.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Years 2014-15, 2015-16, 2017-18 & 2018-19. 2. Since, The Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of Both The Parties, We Proceed To 2

II, 1 and stitching fees and referred to page 114 of the paper book. Further, he drew our attention to page 111 of the paper book showing accumulated sum of ₹.1,61,00,000/- under section 11(2) of the Act along with Form 10A belatedly seeking condonation under section 119(2)(b) of the Act before

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-4,, CHENNAI

In the result, the appeals filed by the assessee for AY 2014-15,\n2017-18 & 2018-19 are allowed and the appeal for AY 2015-16 is partly\nallowed

II, 1 and stitching fees and referred to page\n114 of the paper book. Further, he drew our attention to page 111 of the\npaper book showing accumulated sum of ₹.1,61,00,000/- under section\n11(2) of the Act along with Form 10A belatedly seeking condonation\nunder section 119(2)(b) of the Act before

DYNACON EQUIPMENTS PVT. LTD.,CHENNAI vs. ACIT CORPORATE CIRCLE 1(4), CHENNAI

In the result, the appeal filed by assessee in ITA

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy

house property. 5. The learned CIT(A) erred in law in disallowing the appellants claim for deduction under 24(1)(b) towards interest paid in respect of loan taken for acquisition of the property. For these and other grounds that may be rendered at the time of hearing it is most humbly prayed that the Hon'ble Tribunal

DYNACON EQUIPMENTS PVT LTD.,CHENNAI vs. ACIT CORPORATE CIRCLE 1(4), CHENNAI

In the result, the appeal filed by assessee in ITA

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy

house property. 5. The learned CIT(A) erred in law in disallowing the appellants claim for deduction under 24(1)(b) towards interest paid in respect of loan taken for acquisition of the property. For these and other grounds that may be rendered at the time of hearing it is most humbly prayed that the Hon'ble Tribunal

TAMIL NADU BRICK INDUSTRIES,CHENNAI vs. ITO, CHENNAI

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.744/Chny/2017 "नधा"रण वष"/Assessment Year:2013-14 M/S. Tamilnadu Brick Industries, The Income Tax Officer, No. 47, Mangali Nagar 1St Street, Vs. Non Corporate Circle 8(1), Arumbakkam, Chennai 600 106. Chennai. [Pan: Aafft3643P] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri S. Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Shri Vijay Kumar Punna, Jr. Standing Counsel सुनवाई क" तार"ख/ Date Of Hearing : 13.02.2018 घोषणा क" तार"ख /Date Of Pronouncement : 11.05.2018 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 9, Chennai, Dated 27.02.2017 Relevant To The Assessment Year 2013-14. The Assessee Has Raised The Following Grounds: “1. The Order Of The Commissioner Of Income Tax (Appeals) 9, Chennai Dated 27.02.2017 In I.T.A.No.07/Cit(A)-9/2016-17 For The Above Mentioned Assessment Year Is Contrary To Law, Facts & In The Circumstances Of The Case.

143(3) of the Act by determining the total income of the assessee at ₹.511,60,00,657/- after making addition of long term capital gains of ₹.511,02,41,400/- and other disallowances. 3. The assessee carried the matter in appeal before the ld. CIT(A). After considering the details as was furnished before the Assessing Officer

ADHI KUMARA GURU,CHENNAI vs. DCIT, NCC-22(1), CHENNAI

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

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaमाननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी अिमताभ शु"ा, लेखा सद" के सम"

section 54F of the Act, the claim of exemption u/s.54F of the Act in respect of the the Act, the claim of exemption u/s.54F of the Act in respect of the the Act, the claim of exemption u/s.54F of the Act in respect of the property sold during the financial year 2013 property sold during the financial year

ASSISTANT COMMISSIONER OF INCOME TAX, NUNGAMBAKKAM vs. R K M POWERGEN PRIVATE LIMITED, T NAGAR

In the result the appeal of the revenue for the both the

143(3) on 31.3.2017 and 21.12.2016 respectively. As such the assessments under Section 153C are unabated assessments.\n2. The date of the search is 23.11.2015. The dates of the Transfer Pricing Orders for Assessment Years 2013-14 and 2014-15 are 01.02.2017 and 20.12.2018 respectively, well after the search.\n8.1 In such cases, it is now settled law by authoritative

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

House Property by following the procedure laid down under the Act at para 6.4.6., had confirmed the addition of Rs.1,38,70,048/- made as deemed dividend u/s.2(22)(e) of the Act at para 6.5.3 and confirmed the addition of Rs.92,95,305/- made u/s.56(2)(viii)(c) of the Act at para 6.6.5 of the impugned order

SMT, RAMU ANNAMALAI UMAIYAL RADHAI,CHENNAI vs. PCIT, CHENNAI

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 922/Chny/2020 िनधा"रण वष"/Assessment Year:2015-16 Smt. Ramu Annamalai Umaiyal Radhai, The Principal Commissioner Of Flat No. Iii, 3Rd Floor, Poojapura Vs. Income Tax- Chennai I, Apartments, St. Mary’S Road, Chennai. Alwarpet, Chennai 600 028. [Pan:Aakpu6790M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri V.P. Kuriachan, F.C.A. ""थ" की ओर से/Respondent By : Shri M. Rajan, Cit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 12.10.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Principal Commissioner Of Income Tax, Chennai - I, Chennai, Dated 20.05.2020 Relevant To The Assessment Year 2015-16 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short].

143(3) of the Act and the order is neither erroneous nor prejudicial to the interest of the revenue. I, therefore, submit that the proposal for revision of the order under section 263 of the Act may kindly be dropped.” 6.2 During the course of assessment proceedings, against the notice issued under section 142(1) of the Act, the assessee

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

House Property by following the procedure laid down under the Act\nat para 6.4.6., had confirmed the addition of Rs.1,38,70,048/- made as deemed\ndividend u/s.2(22)(e) of the Act at para 6.5.3 and confirmed the addition of\nRs.92,95,305/- made u/s.56(2)(viii)(c) of the Act at para 6.6.5 of the impugned\norder

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

ACIT (OSD) CORPORATE RANGE 1, CHENNAI vs. DORMA INDIA P. LTD., CHENNAI

In the result appeal filed by

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

143(3) read with Section 92CA(3) of the 1961 Act, the assessee filed first appeal before learned CIT(A) , which appeal stood allowed by Ld.CIT(A) vide appellate orders dated 22.03.2019 passed by learned CIT(A), by holding as under: ITA Nos.1664-1666/Chny/2019 :- 10 -: “During the appellate proceedings, the appellant reiterated the contentions that were made in the grounds

ACIT (OSD) CORPORATE RANGE 1, CHENNAI vs. DORMA INDIA P. LTD., CHENNAI

In the result appeal filed by

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

143(3) read with Section 92CA(3) of the 1961 Act, the assessee filed first appeal before learned CIT(A) , which appeal stood allowed by Ld.CIT(A) vide appellate orders dated 22.03.2019 passed by learned CIT(A), by holding as under: ITA Nos.1664-1666/Chny/2019 :- 10 -: “During the appellate proceedings, the appellant reiterated the contentions that were made in the grounds