SHRI SURESH ALLADA,AUSTRALIA vs. ITO, INTNL TAXATION WARD -I(I), CHENNAI

In the result, both the appeals of the assessee are partly allowed

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.781/Chny/2022 िनधा"रण वष" /Assessment Years: 2019-20 Shri Suresh Allada, The Income Tax Officer, 2, Wildcherry Street, Vs. International Taxation Ward-1(1), Maribyrnong, Chennai. Victoria -3032. Australia. [Pan: Bqppa-1954-B] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.782/Chny/2022 िनधा"रण वष" /Assessment Years: 2019-20 Shri Ramesh Allada, The Income Tax Officer, 502, Roling Brook Ln Vs. International Taxation Ward-1(1), Cedar Park, Texas, Chennai. United States Of America. [Pan: Bxwpa-5420-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri N. Arjunraj, C.A ""यथ" क" ओर से /Respondent By : Shri R. Mohan Reddy, Cit & Shri Ar. V. Sreenivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 25.04.2023 : 25.04.2023 घोषणा क" तारीख /Date Of Pronouncement आदेश / O R D E R Per Mahavir Singh: These Two Appeals By, Two Different Assessees, Are Arising Out Of Assessments Framed By Income Tax Officer, International Taxation

13) of the Income Tax Act, 1961 (hereinafter ‘the Act’) vide orders dated 22.07.2022 & 29.07.2022, respectively, with the directions of Dispute Resolution Panel-2, Bengaluru, dated 22.06.2022 passed u/s. 144C(5) of the Act, both for the Assessment Years 2019-20. 2. The facts and circumstances of both the appeals of assessees, being co-owner of property sold, issues raised

SHRI RAMESH ALLADA,USA vs. ITO,INTNL. TAXN.1(1), CHENNAI

In the result, both the appeals of the assessee are partly allowed

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.781/Chny/2022 िनधा"रण वष" /Assessment Years: 2019-20 Shri Suresh Allada, The Income Tax Officer, 2, Wildcherry Street, Vs. International Taxation Ward-1(1), Maribyrnong, Chennai. Victoria -3032. Australia. [Pan: Bqppa-1954-B] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.782/Chny/2022 िनधा"रण वष" /Assessment Years: 2019-20 Shri Ramesh Allada, The Income Tax Officer, 502, Roling Brook Ln Vs. International Taxation Ward-1(1), Cedar Park, Texas, Chennai. United States Of America. [Pan: Bxwpa-5420-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri N. Arjunraj, C.A ""यथ" क" ओर से /Respondent By : Shri R. Mohan Reddy, Cit & Shri Ar. V. Sreenivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 25.04.2023 : 25.04.2023 घोषणा क" तारीख /Date Of Pronouncement आदेश / O R D E R Per Mahavir Singh: These Two Appeals By, Two Different Assessees, Are Arising Out Of Assessments Framed By Income Tax Officer, International Taxation

13) of the Income Tax Act, 1961 (hereinafter ‘the Act’) vide orders dated 22.07.2022 & 29.07.2022, respectively, with the directions of Dispute Resolution Panel-2, Bengaluru, dated 22.06.2022 passed u/s. 144C(5) of the Act, both for the Assessment Years 2019-20. 2. The facts and circumstances of both the appeals of assessees, being co-owner of property sold, issues raised

NAMASIVAYAM ARUNPRASAD,CHENNAI vs. ITO, INTL TAXN WARD-2(1), CHENNAI

In the result, the appeal filed by the assessee is allowed and the stay application is dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.548/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 & S.A. No. 24/Chny/2025 [In I.T.A. No.548/Chny/2025] Namasivayam Arunprasad, Vs. The Income Tax Officer, C/O S. Ramanathan, Advocate, International Taxation Ward 2(1), No. 4, Srinivasan Street, First Floor, Chennai. Mandaveli, Chennai 600 028. [Pan:Adjpn0394E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Ramanathan, Advocate ""थ" की ओर से/Respondent By : Shri Shivanand K Kalakeri, Cit सुनवाई की तारीख/ Date Of Hearing : 06.03.2025 घोषणा की तारीख /Date Of Pronouncement : 12.03.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi:

13) of the Income Tax Act, 1961 [“Act” in short] for the assessment year 2015-16. 2. The assessee raised 8 grounds of appeal, amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) 2 I.T.A. No.548/Chny/25 & S.A. No. 24/Chny/25 is justified in confirming the addition made by the Assessing Officer under section

SELLA SYNERGY INDIA PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.2052/Mds/2011 "नधा"रण वष" /Assessment Year: 2007-08

144C(13) of the Income-Tax Act, 1961 (Act”) is not in accordance with the law and is contrary to the facts and circumstances of the present case and in any case in violation of principles of equity and natural justice. Adjustment under section 92CA of the Act in respect of software development services 2. The Honourable

D. RAJARAM, REP BY S. DHANDAPANI(POWER HOLDER),COIMBATORE vs. ITO, INTNL TAXATION WARD, COIMBATORE

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.233/Chny/2023 िनधा"रण वष" /Assessment Year: 2015-16 Shri D. Rajaram, The Income Tax Officer, Represented By S. Dhandapani Vs. International Taxation Ward, (Power Holder), Coimbatore. Old No.21G, New No.35, Rangasamy Colony, 2Nd Street, Selvapuram, Coimbatore. [Pan: Akmpr-4391-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri S. Sridhar, Advocate अपीलाथ" क" ओर से/ Appellant By ""यथ" क" ओर से /Respondent By : Shri R. Mohan Reddy,Cit सुनवाई क" तारीख/Date Of Hearing : 01.08.2023 घोषणा क" तारीख /Date Of Pronouncement : 02.08.2023

13) of the Income Tax Act, 1961 (hereinafter ‘the Act’) vide order dated 10.01.2023, with the directions of Dispute Resolution Panel-2, Bengaluru, dated 16.12.2022 passed u/s. 144C(5) of the Act, for the Assessment Year 2015-16. :- 2 -: 2. The first issue raised before us is as regards to the reopening of assessment raised by Ground No.3, which reads

DCIT, INTNL TAXN CIRCLE-2(2), CHENNAI vs. M/S WORLDPART LTD., , NICOSIA

In the result, the appeals of the revenue stand dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.740 & 741/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Worldpart Limited, Income Tax, International Taxation 3, Julia House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented By: M/S. K M Mohandass & Co., No. 36, 1St Street, Sait Colony, Egmore, Chennai 600 008. [Pan:Aaacw9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. World Part Limited, Vs. The Deputy Commissioner Of C/O B S R & Company, 9Th Floor, Income Tax, International Taxation Business Plaza, Westin Hotel Circle 2(2), Chennai. Campus, 36/3-B Koregaon Park Annex, Mundhwa Road, Ghorpadi, Pune, Maharashtra 411 001. (अपीलाथ" /Appellant) (""थ"/Respondent) Department By : Shri Clement Ramesh Kumar, Cit Assessee By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 23.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 29.02.2024 आदेश /O R D E R Per V. Durga Rao:

House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented by: M/s. K M Mohandass & Co., No. 36, 1st Street, Sait Colony, Egmore, Chennai 600 008. [PAN:AAACW9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. World Part Limited, Vs. The Deputy Commissioner

M/S WORLDPART LTD., ,- vs. DCIT, INTNL TAXN CIRCLE-2(2), CHENNAI

In the result, the appeals of the revenue stand dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.740 & 741/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Worldpart Limited, Income Tax, International Taxation 3, Julia House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented By: M/S. K M Mohandass & Co., No. 36, 1St Street, Sait Colony, Egmore, Chennai 600 008. [Pan:Aaacw9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. World Part Limited, Vs. The Deputy Commissioner Of C/O B S R & Company, 9Th Floor, Income Tax, International Taxation Business Plaza, Westin Hotel Circle 2(2), Chennai. Campus, 36/3-B Koregaon Park Annex, Mundhwa Road, Ghorpadi, Pune, Maharashtra 411 001. (अपीलाथ" /Appellant) (""थ"/Respondent) Department By : Shri Clement Ramesh Kumar, Cit Assessee By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 23.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 29.02.2024 आदेश /O R D E R Per V. Durga Rao:

House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented by: M/s. K M Mohandass & Co., No. 36, 1st Street, Sait Colony, Egmore, Chennai 600 008. [PAN:AAACW9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. World Part Limited, Vs. The Deputy Commissioner

M/S WORLDPART LTD., ,- vs. DCIT, INTNL TAXN CIRCLE-2(2), CHENNAI

In the result, the appeals of the revenue stand dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.740 & 741/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Worldpart Limited, Income Tax, International Taxation 3, Julia House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented By: M/S. K M Mohandass & Co., No. 36, 1St Street, Sait Colony, Egmore, Chennai 600 008. [Pan:Aaacw9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. World Part Limited, Vs. The Deputy Commissioner Of C/O B S R & Company, 9Th Floor, Income Tax, International Taxation Business Plaza, Westin Hotel Circle 2(2), Chennai. Campus, 36/3-B Koregaon Park Annex, Mundhwa Road, Ghorpadi, Pune, Maharashtra 411 001. (अपीलाथ" /Appellant) (""थ"/Respondent) Department By : Shri Clement Ramesh Kumar, Cit Assessee By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 23.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 29.02.2024 आदेश /O R D E R Per V. Durga Rao:

House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented by: M/s. K M Mohandass & Co., No. 36, 1st Street, Sait Colony, Egmore, Chennai 600 008. [PAN:AAACW9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. World Part Limited, Vs. The Deputy Commissioner

DCIT, INTNL TAXN CIRCLE-2(2), CHENNAI vs. M/S WORLDPART LTD., , NICOSIA

In the result, the appeals of the revenue stand dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.740 & 741/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Worldpart Limited, Income Tax, International Taxation 3, Julia House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented By: M/S. K M Mohandass & Co., No. 36, 1St Street, Sait Colony, Egmore, Chennai 600 008. [Pan:Aaacw9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. World Part Limited, Vs. The Deputy Commissioner Of C/O B S R & Company, 9Th Floor, Income Tax, International Taxation Business Plaza, Westin Hotel Circle 2(2), Chennai. Campus, 36/3-B Koregaon Park Annex, Mundhwa Road, Ghorpadi, Pune, Maharashtra 411 001. (अपीलाथ" /Appellant) (""थ"/Respondent) Department By : Shri Clement Ramesh Kumar, Cit Assessee By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 23.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 29.02.2024 आदेश /O R D E R Per V. Durga Rao:

House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented by: M/s. K M Mohandass & Co., No. 36, 1st Street, Sait Colony, Egmore, Chennai 600 008. [PAN:AAACW9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. World Part Limited, Vs. The Deputy Commissioner

M/S WORLDPART LTD., ,- vs. DCIT, INTNL TAXN CIRCLE-2(2), CHENNAI

In the result, the appeals of the revenue stand dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.740 & 741/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Worldpart Limited, Income Tax, International Taxation 3, Julia House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented By: M/S. K M Mohandass & Co., No. 36, 1St Street, Sait Colony, Egmore, Chennai 600 008. [Pan:Aaacw9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. World Part Limited, Vs. The Deputy Commissioner Of C/O B S R & Company, 9Th Floor, Income Tax, International Taxation Business Plaza, Westin Hotel Circle 2(2), Chennai. Campus, 36/3-B Koregaon Park Annex, Mundhwa Road, Ghorpadi, Pune, Maharashtra 411 001. (अपीलाथ" /Appellant) (""थ"/Respondent) Department By : Shri Clement Ramesh Kumar, Cit Assessee By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 23.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 29.02.2024 आदेश /O R D E R Per V. Durga Rao:

House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented by: M/s. K M Mohandass & Co., No. 36, 1st Street, Sait Colony, Egmore, Chennai 600 008. [PAN:AAACW9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. World Part Limited, Vs. The Deputy Commissioner

DCIT, CHENNAI vs. HYUNDAI MOTOR INDIA LTD., KANCHEEPURAM

In the result, while CO of the assessee is dismissed, all the three appeals filed by the assessee are partly allowed in the terms indicated above, all the three appeals filed by the revenue are dis...

144C(13) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the assessment years 2009-10, 2010-11 and 2011-12 respectively. There is also a cross objection filed by the assessee for the assessment year 2011-12 but that is, for the reasons we will set out now, not maintainable. The scheme

HYUNDAI MOTOR INDIA LIMITED,KANCHEEPURAM vs. DCIT, CHENNAI

In the result, while CO of the assessee is dismissed, all the three appeals filed by the assessee are partly allowed in the terms indicated above, all the three appeals filed by the revenue are dis...

144C(13) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the assessment years 2009-10, 2010-11 and 2011-12 respectively. There is also a cross objection filed by the assessee for the assessment year 2011-12 but that is, for the reasons we will set out now, not maintainable. The scheme

HYUNDAI MOTOR INDIA LIMITED,KANCHEEPURAM vs. DCIT, CHENNAI

In the result, while CO of the assessee is dismissed, all the three appeals filed by the assessee are partly allowed in the terms indicated above, all the three appeals filed by the revenue are dis...

144C(13) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the assessment years 2009-10, 2010-11 and 2011-12 respectively. There is also a cross objection filed by the assessee for the assessment year 2011-12 but that is, for the reasons we will set out now, not maintainable. The scheme

DCIT, CHENNAI vs. HYUNDAI MOTORS INDIA LTD., KANCHEEPURAM

In the result, while CO of the assessee is dismissed, all the three appeals filed by the assessee are partly allowed in the terms indicated above, all the three appeals filed by the revenue are dis...

144C(13) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the assessment years 2009-10, 2010-11 and 2011-12 respectively. There is also a cross objection filed by the assessee for the assessment year 2011-12 but that is, for the reasons we will set out now, not maintainable. The scheme

DCIT, CHENNAI vs. HYUNDAI MOTOR INDIA LIMITED, KANCHEEPURAM

In the result, while CO of the assessee is dismissed, all the three appeals filed by the assessee are partly allowed in the terms indicated above, all the three appeals filed by the revenue are dis...

144C(13) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the assessment years 2009-10, 2010-11 and 2011-12 respectively. There is also a cross objection filed by the assessee for the assessment year 2011-12 but that is, for the reasons we will set out now, not maintainable. The scheme

M/S ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT,CORPORATE CIRCLE, CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

144C of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) on 21.01.2016 and the income was assessed at Rs. 753,75,07,335/-. The case has :-5-: ITA. Nos: 2757/Chny/2017, 1672/Chny/2019, 797 & 798/Chny/2020, IT(TP)A Nos: 21/Chny/2021& 40/Chny/2022 been, subsequently reopened u/s. 147 of the Act and the assessment has been completed u/s. 143(3) r.w.s

ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 1(1), CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

144C of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) on 21.01.2016 and the income was assessed at Rs. 753,75,07,335/-. The case has :-5-: ITA. Nos: 2757/Chny/2017, 1672/Chny/2019, 797 & 798/Chny/2020, IT(TP)A Nos: 21/Chny/2021& 40/Chny/2022 been, subsequently reopened u/s. 147 of the Act and the assessment has been completed u/s. 143(3) r.w.s

DCIT CORPORATE CIRCLE 1(1), CHENNAI vs. ABAN OFFSHORE LTD., CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

144C of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) on 21.01.2016 and the income was assessed at Rs. 753,75,07,335/-. The case has :-5-: ITA. Nos: 2757/Chny/2017, 1672/Chny/2019, 797 & 798/Chny/2020, IT(TP)A Nos: 21/Chny/2021& 40/Chny/2022 been, subsequently reopened u/s. 147 of the Act and the assessment has been completed u/s. 143(3) r.w.s