DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

House of Parliament] and formulated a Scheme called "the e ed a Scheme called "the e- Assessment of Income Escaping Assessment Scheme, 2022"(herein after Assessment of Income Escaping Assessment Scheme, 2022"(herein after Assessment of Income Escaping Assessment Scheme, 2022"(herein after 'the Scheme') which provide provided that (a) the assessment, reassessment or that (a) the assessment, reassessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

House of Parliament] and formulated a Scheme called "the e ed a Scheme called "the e- Assessment of Income Escaping Assessment Scheme, 2022"(herein after Assessment of Income Escaping Assessment Scheme, 2022"(herein after Assessment of Income Escaping Assessment Scheme, 2022"(herein after 'the Scheme') which provide provided that (a) the assessment, reassessment or that (a) the assessment, reassessment

SOTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2), CHENNAI

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

House of Parliament] and formulated a Scheme called "the e ed a Scheme called "the e- Assessment of Income Escaping Assessment Scheme, 2022"(herein after Assessment of Income Escaping Assessment Scheme, 2022"(herein after Assessment of Income Escaping Assessment Scheme, 2022"(herein after 'the Scheme') which provide provided that (a) the assessment, reassessment or that (a) the assessment, reassessment

LOGANATHAN DHANDAPANI,CHENNAI vs. ACIT, NCC-3(1), CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

House of Parliament] and formulated a Scheme called "the e-Assessment of Income Escaping Assessment Scheme, 2022" (herein after ‘the Scheme’). And that the Scheme provides that (a) the assessment, reassessment or re-computation u/s.147 of the Act and (b) Mr. Loganathan Dhandapani :: 3 :: the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with

MANICKAM CHETTIAR VELMURUGAN,CHENNAI vs. ITO, NCC-19(1), CHENNAI

In the result, appeals filed by the assessee are allowed

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

House of Parliament] and formulated a Scheme called "the e-Assessment of Income Escaping Assessment Scheme, 2022" (herein after ‘the Scheme’). And that the Scheme provides that (a) the assessment, reassessment or re-computation u/s.147 of the Act and (b) the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk management strategy formulated

MANICKAM CHETTIAR VELMURUGAN,CHENNAI vs. ITO, NCC-19(1), CHENNAI

In the result, appeals filed by the assessee are allowed

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

House of Parliament] and formulated a Scheme called "the e-Assessment of Income Escaping Assessment Scheme, 2022" (herein after ‘the Scheme’). And that the Scheme provides that (a) the assessment, reassessment or re-computation u/s.147 of the Act and (b) the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk management strategy formulated

CHAHIDA BEGAM,PUDUCHERRY vs. INCOME TAX OFFICER, WARD 3, PUDUCHERRY RANGE, INCOME TAX OFFICE, PUDUCHERRY

In the result, appeal filed by the assessee is allowed

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

House of Parliament] and formulated a Scheme called "the e-Assessment of Income Escaping Assessment Scheme, 2022" (herein after ‘the Scheme’). And that the Scheme provides that (a) the assessment, reassessment or re-computation u/s.147 of the Act and (b) Chahida Begam :: 3 :: the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk

THANARAJ SUMATHI,MAYILADUTHURAI vs. ITO, WARD-1,, KUMBAKONAM

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकरअपीलसं./Ita No.:2031/Chny/2025 यनिाारणवर्ा / Assessment Year:2019-20 Thanaraj Sumathi, Income Tax Officer, No.3/25, North Street, Vs. Ward-1 Moovalur, Kumbakonam. Mayiladuthurai – 609806. Tamil Nadu. [Pan:Knyps-1061-J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant By : Mr. N. Arjun Raj, Advocate. प्रत्यर्थीकीओरसे/Respondent By : Ms. R. Anitha, Cit. सुनवाईकीतारीख/Date Of Hearing : 13.10.2025 घोर्णाकीतारीख/Date Of Pronouncement : 14.10.2025

House of Parliament] and formulated a Scheme called "the e-Assessment of Income Escaping Assessment Scheme, 2022" (herein after ‘the Scheme’). And that the Scheme provides that (a) the assessment, reassessment or re-computation u/s.147 of the Act and (b) the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk management strategy formulated

TNCP LLP.,COIMBATORE vs. ITO, NCW-1(1), COIMBATORE

In the result, the quantum\nNo

sections": ["23(1)", "23(5)", "143(3)", "144B", "270A", "143(2)", "142(1)", "24(b)", "36(1)(va)", "2(24)(x)", "270A(9)", "270A(8)", "270A(3)", "270A(6)(b)", "143(1)"], "issues": "Whether the addition of deemed income from house property

TNCD LLP.,COIMBATORE vs. ITO, NCW-1(1), CHENNAI

In the result, the quantum appeal of the assessee in ITA

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.:2602 & 2603/Chny/2025 िनधा#रण वष# / Assessment Year: 2018-19 Tncd Llp, Ito, 126, Kg House, Vs. Non Corporate Ward -1(1), Arts College Road, Coimbatore. Coimbatore – 641 018. [Pan:Aagft-8799-R] (अपीलाथ%/Appellant) (&'थ%/Respondent) अपीलाथ% की ओर से/Appellant By : Shri. N. Arjun Raj, Advocate &'थ% की ओर से/Respondent By : Ms. R. Anitha, Addl.C.I.T. सुनवाई की तारीख/Date Of Hearing : 20.11.2025 घोषणा की तारीख/Date Of Pronouncement : 11.02.2026 आदेश /O R D E R

144B of the Income Tax Act, 1961 (in short ‘the Act’) dated 20.09.2021 and the penalty order passed by the AO, NFAC, Delhi, u/s.270A of the Act dated 15.01.2022 respectively. :-2-: ITA. Nos:2602 & 2603/Chny/2025 2. The brief facts of the case emanating from the records are that the assessee is a LLP, is engaged in construction and development

K V TEX FIRM,CHENNAI vs. ASST. COMMISSIONER OF INCOME TAX,, CHENNAI

In the result, all the three appeals of the assessee stand allowed

Bench: Shri George George K & Shri S.R. Raghunatha

House of Parliament is partly otiose and inapplicable. The argument advanced by respondent expressly makes clause 3(b) otiose and impliedly makes the whole Scheme otiose. If clause 3(b) of the Scheme is not applicable, then only clause 3(a) of the Scheme remains. What is covered in clause 3(a) of the Scheme is already provided in Section

K V TEX FIRM,CHENNAI vs. ASST. COMMISSIONER OF INCOME TAX , CHENNAI

In the result, all the three appeals of the assessee stand allowed

House of Parliament is partly otiose and inapplicable.\nThe argument advanced by respondent expressly makes clause 3(b) otiose and\nimpliedly makes the whole Scheme otiose. If clause 3(b) of the Scheme is not\napplicable, then only clause 3(a) of the Scheme remains. What is covered in clause\n3(a) of the Scheme is already provided in Section

K V TEX FIRM,CHENNAI vs. ASST. COMMISSIONER OF INCOME TAX , CHENNAI

In the result, all the three appeals of the assessee stand allowed

House of Parliament is partly otiose and inapplicable.\nThe argument advanced by respondent expressly makes clause 3(b) otiose and\nimpliedly makes the whole Scheme otiose. If clause 3(b) of the Scheme is not\napplicable, then only clause 3(a) of the Scheme remains. What is covered in clause\n3(a) of the Scheme is already provided in Section

JAYARAMAN RUDRASEKAR,VELLORE vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

House of Parliament] and formulated a Scheme called "the e-Assessment of Income Escaping Assessment Scheme, 2022" (herein after ‘the Scheme’). And that the Scheme provides that (a) the assessment, reassessment or re-computation u/s.147 of the Act and (b) the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk management strategy formulated

SUNITHA,COIMBATORE vs. PCIT -1, COIM,BATORE

In the result, appeal filed by the assessee is allowed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No.2013/Chny/2024 (िनधा"रणवष" / Assessment Year: 2018-2019) Sunitha, Vs. The Principal Commissioner Of No.30, Sivaji Colony, Income Tax -1, Thadagam Road, Coimbatore Edayarpalayam, Coimbatore 641 025. [Pan: Bhqps 4789G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri N.V. Balaji, Advocate ""यथ" क" ओर से /Respondent By : Shri R. Clement Ramesh Kumar, Irs, Cit. सुनवाई क" तार"ख/Date Of Hearing : 26.11.2024 घोषणा क" तार"ख /Date Of Pronouncement : 10.12.2024 आदेश / O R D E R Per Manu Kumar Giri ()

144B. For misreporting the income penalty u/s 270A is also initiated separately. You are hereby given an opportunity to show cause why the assessment should not be completed as per the draft assessment order. 3 Kindly submit your response through your registered e-filing account at www.incometaxindiaefiling.gov.in by 23:59 hours of 18/04/2021, whereby you may either.- a. accept

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

house and residential institutions for students both connected with the institution”. We find no dispute with regard to objects of the assessee mentioned hereinabove from the AO, CIT(A) and ld. DR and their objection is only that there was no charitable activity in the form of education during the years under consideration and section 11 exemption is not available

RAJESH M. BHATIA (HUF),SALEM vs. DCIT, SALEM

In the result, both the appeals filed by the assessee are allowed

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. Nos. 1911 & 1912/Chny/2024 िनधा"रण वष"/Assessment Year: 2018-19 Rajesh M. Bhatia (Huf), Vs. The Deputy Commissioner Of 389, Trichy Main Road, Income Tax, Circle 1(1), Salem 636 006. Salem. [Pan: Aachr9909R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri P.M. Kathir, Advocate ""थ" की ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 20.11.2024 घोषणा की तारीख /Date Of Pronouncement : 29.11.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Both Dated 13.05.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2018-19 Relating To Quantum Addition & Penalty Under Section 270A Of The Income Tax Act, 1961 [“Act” In Short].

house property and sought details from the assessee. The assessee filed information/agreement and on examination of the same, the Assessing Officer found discrepancies with regard to BJN Hotel Ltd. and M/s. Mobivil Technologies India Pvt. Ltd. The Assessing Officer, accordingly, added an amount of ₹.3,82,269/- on 3 I.T.A. Nos.1911 & 1912/Chny/24 account of BJN Hotel

RAJESH M. BHATIA (HUF),SALEM vs. DCIT, SALEM

In the result, both the appeals filed by the assessee are allowed

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. Nos. 1911 & 1912/Chny/2024 िनधा"रण वष"/Assessment Year: 2018-19 Rajesh M. Bhatia (Huf), Vs. The Deputy Commissioner Of 389, Trichy Main Road, Income Tax, Circle 1(1), Salem 636 006. Salem. [Pan: Aachr9909R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri P.M. Kathir, Advocate ""थ" की ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 20.11.2024 घोषणा की तारीख /Date Of Pronouncement : 29.11.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Both Dated 13.05.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2018-19 Relating To Quantum Addition & Penalty Under Section 270A Of The Income Tax Act, 1961 [“Act” In Short].

house property and sought details from the assessee. The assessee filed information/agreement and on examination of the same, the Assessing Officer found discrepancies with regard to BJN Hotel Ltd. and M/s. Mobivil Technologies India Pvt. Ltd. The Assessing Officer, accordingly, added an amount of ₹.3,82,269/- on 3 I.T.A. Nos.1911 & 1912/Chny/24 account of BJN Hotel