SOUTHERN 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

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

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

151A, which mandates that such notices be issued only by the Faceless Assessing Officer? 2. Whether the reassessment proceedings initiated by the Jurisdictional Assessing Officer are void ab initio, having been commenced without authority of law, as held by the Hon'ble Madras High Court in TVS Credit Services Ltd. v. DCIT, W.P. No. 22402 of 2024? 3. Whether

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

151A, which mandates that such notices be issued only by the Faceless Assessing Officer? 2. Whether the reassessment proceedings initiated by the Jurisdictional Assessing Officer are void ab initio, having been commenced without authority of law, as held by the Hon'ble Madras High Court in TVS Credit Services Ltd. v. DCIT, W.P. No. 22402 of 2024? 3. Whether

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

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

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

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

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

151A of the i.e., the Act cannot be said to be applicable only for\none aspect, proceedings post the issue of notice under Section 148 of Act being\nassessment, reassessment or recomputation under Section 147 of the Act and\ninapplicable the issuance of notice under Section 148 of the Act. The Scheme to is\nclearly the applicable for issuance

THOMAS VICTOR,CHENNAI vs. INCOME TAX OFFICER, NON CORP WARD 19(6), CHENNAI, CHENNAI

In the result, appeal filed by the assessee is allowed

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

151A of the Act, hence the same is invalid and bad in law. Consequently, the assessment order dated 28.03.2023 passed u/s.147 of the Act is null and void in the eyes of law and therefore the impugned penalty order dated 29.09.2023 passed u/s.271D of the Act, levying a penalty of Rs. 67,01,050/-, is invalid

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

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

151A of the i.e., the Act cannot be said to be applicable only for\none aspect, proceedings post the issue of notice under Section 148 of Act being\nassessment, reassessment or recomputation under Section 147 of the Act and\ninapplicable the issuance of notice under Section 148 of the Act. The Scheme to is\nclearly the applicable for issuance

JESUDASON BIJI ,CHENNAI vs. OFFICE OF INCOME TAX OFFICER INT. TAXN WARD1(1), CHENNAI

In the result, appeal filed by the assessee is allowed

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

houses and the total consideration received during F.Y. 2013-14 is Rs.3,46,12,700/-. And the assessee had deposited Rs.50,00,000/- in 54EC bonds on 31.12.2013 and hence was eligible for deduction u/s.54EC. However, in respect of the claim of deduction u/s.54F, AO noted that the investment was made in acquisition of a vacant land and construction

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

151A of the i.e., the Act cannot be said to be applicable only for one aspect, proceedings post the issue of notice under Section 148 of Act being assessment, reassessment or recomputation under Section 147 of the Act and inapplicable the issuance of notice under Section 148 of the Act. The Scheme to is clearly the applicable for issuance

ASSISTANT COMMISSIONER OF INCOME TAX, TIRUNELVELI vs. SRINIVASAGAM SELVAMATHAN, TUTICORIN

In the result, appeal filed by the revenue is dismissed

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

ALL INDIA INSURANCE PENSIONERS ASSOCIATION,CHENNAI vs. ON CORP WARD 9(1) CHE/, CHENNAI

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) the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk management strategy formulated

SHANMUGAM PALANISAMY,KEERAMBUR vs. INCOME TAX OFFICER, WARD 2, NAMAKKAL, NAMAKKAL

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) the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk management strategy formulated

PALANISAMY SRILATHA,SALEM vs. ITO, WARD-196), SALEM

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) the issuance of notice u/s.148 of the Act shall be through automated allocation, in accordance with risk management strategy formulated