SHRIRAM OWNERSHIP TRUST,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals of the assessee for both

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos. 406 & 407/Mds/2017 "नधा"रण वष" /Assessment Years : 2013-2014 & 2014-2015. Shriram Ownership Trust, Vs. The Deputy Commissioner Of No.4, Shriram House, I Floor, Income Tax, Burkit Road, T. Nagar, Non Corporate Circle 2, Chennai 600 017. Chennai 600 034. [Pan Aagts 2243H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

House, I floor, Income Tax, Burkit Road, T. Nagar, Non Corporate Circle 2, Chennai 600 017. Chennai 600 034. [PAN AAGTS 2243H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. R. Sivaraman, Advocate ""यथ" क" ओर से /Respondent by : Shri. Shaji P. Jacob, IRS, Addl. CIT. : 22-06-2017 सुनवाई क" तार"ख/Date of Hearing घोषणा

SHRIRAM OWNERSHIP TRUST,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals of the assessee for both

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos. 406 & 407/Mds/2017 "नधा"रण वष" /Assessment Years : 2013-2014 & 2014-2015. Shriram Ownership Trust, Vs. The Deputy Commissioner Of No.4, Shriram House, I Floor, Income Tax, Burkit Road, T. Nagar, Non Corporate Circle 2, Chennai 600 017. Chennai 600 034. [Pan Aagts 2243H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

House, I floor, Income Tax, Burkit Road, T. Nagar, Non Corporate Circle 2, Chennai 600 017. Chennai 600 034. [PAN AAGTS 2243H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. R. Sivaraman, Advocate ""यथ" क" ओर से /Respondent by : Shri. Shaji P. Jacob, IRS, Addl. CIT. : 22-06-2017 सुनवाई क" तार"ख/Date of Hearing घोषणा

M/S. RMZ INFINITY (CHENNAI) PVT. LTD.,KANCHIPURAM vs. PCIT-4, , CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.511/Chny/2025 Assessment Years: 2009-10 M/S.Rmz Infinity(Chennai) Pvt. Ltd, The Principal Commissioner Of No.110, Mount Poonamallee Road, Income Tax-4, Porur, Porur S.O, Circle-1, Ltu, Kanchipuram Dist, Chennai Tamil Nadu-600 116. [Pan: Aaacd2287R]

house property. 6.0 Per contra, the Ld.DR relied upon the order of lower authorities. It was vehemently argued that as the Ld.AO had not conducted any enquiries and investigation before passing the impugned order u/s 154, the same fell in the category of an order which is erroneous in so far as it is prejudicial to the interest of Revenue

SEVUGAN PETHAPERUMAL,MADURAI vs. PCIT, MADURAI-1,, MADURAI

In the result, the appeal of the assessee is allowed

Bench: Shri George George K & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1196/Chny/2025 Assessment Years: 2020-21 Sevugan Pethaperumal, Principal Commissioner Of Income No.41, First Main Street, Tax, Narayanapuram West, Madurai-1, Madurai, Madurai. Tamil Nadu-625 014. [Pan: Afjpp5984J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri G.Tarun, Advocate प्रत्यर्थी की ओर से /Revenue By : Shri Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 06.08.2025 घोषणा की तारीख /Date Of Pronouncement : 25.08.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

house property and was wrongly offered as income from other sources. While doing so, reliance was placed upon certain judicial precedents on the subject. In para 11 of his order, he concluded that the Ld.AO has failed to do requisite enquiries and verification into the issue and hence the order passed by him falls into the category of the same

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

house property of Rs.7,000/– and\nincome from other sources of Rs.14,826/-. The case was selected for limited\nscrutiny assessment for verification of the following issues: -\ni. Expenses incurred for earning exempt income\nii. Share capital/capital\n6. Consequently, notice u/s.143(2) of the Act was issued on 28.08.2018,\nfollowed by multiple notices u/s.142(1) of the Act.\n7. During

TRISHUL SHELTERS PVT LTD.,COIMBATORE vs. DCIT, COIMBATORE

In the result, the appeal of the Revenue is allowed “

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

144A. o As a result thereof, the time limit for completion of the assessment got extended from 31.03.2015 to 07.10.2015 o However, the DVO report was not made available to the learned Assessing Officer till the completion of the assessment u/s. 143(3), i.e., 07.10.2015. The report of the DVO was dated only on 14.10.2015. :-9-: o The purpose