L.S.VISHNU PRASAD,CHENNAI vs. DCIT CENTRAL CIRCLE 2(1), CHENNAI

The appeal stands partly allowed

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

house property in para 8.7 & para 8.8 of the impugned order without assigning proper reasons and justification. 7. The CIT(Appeals) went wrong in recording the findings in paras 8.3 to 8.6 of the impugned order with reference to the interpretation of the provisions in section 24(b) of the Act without assigning proper reasons and justification

L.S.VISHNU PRASAD,CHENNAI vs. DCIT CENTRAL CIRCLE 2(1), CHENNAI

The appeal stands partly allowed

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

house property in para 8.7 & para 8.8 of the impugned order without assigning proper reasons and justification. 7. The CIT(Appeals) went wrong in recording the findings in paras 8.3 to 8.6 of the impugned order with reference to the interpretation of the provisions in section 24(b) of the Act without assigning proper reasons and justification

L.S.VISHNU PRASAD,CHENNAI vs. DCIT CENTRAL CIRCLE 2(1), CHENNAI

The appeal stands partly allowed

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

house property in para 8.7 & para 8.8 of the impugned order without assigning proper reasons and justification. 7. The CIT(Appeals) went wrong in recording the findings in paras 8.3 to 8.6 of the impugned order with reference to the interpretation of the provisions in section 24(b) of the Act without assigning proper reasons and justification

L.S.VISHNU PRASAD,CHENNAI vs. DCIT CENTRAL CIRCLE 2(1), CHENNAI

The appeal stands partly allowed

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

house property in para 8.7 & para 8.8 of the impugned order without assigning proper reasons and justification. 7. The CIT(Appeals) went wrong in recording the findings in paras 8.3 to 8.6 of the impugned order with reference to the interpretation of the provisions in section 24(b) of the Act without assigning proper reasons and justification

L.S.VISHNU PRASAD,CHENNAI vs. DCIT CENTRAL CIRCLE 2(1), CHENNAI

The appeal stands partly allowed

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

house property in para 8.7 & para 8.8 of the impugned order without assigning proper reasons and justification. 7. The CIT(Appeals) went wrong in recording the findings in paras 8.3 to 8.6 of the impugned order with reference to the interpretation of the provisions in section 24(b) of the Act without assigning proper reasons and justification

DCIT, CENTRAL CIRCLE-2(1), CHENNAI vs. SHRI RAJAGOPAL KAMARAJ, THIRUVARUR

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.246/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकरअपील सं./ Ita No.247/Chny/2023 (िनधा"रण वष" / Assessment Year: 2018-19) & 3. आयकरअपील सं./ Ita No.248/Chny/2023 (िनधा"रण वष" / Assessment Year: 2019-20 Dcit Shri Rajagopal Kamaraj बनाम/ Central Circle-2(1), 70/33, G.S. North Street Vs. Chennai. Mannargudi, Thiruvarur-614 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaepk-9399-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.14/Chny/2023 (In Ita No.246/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) & 5. Cross Objection No.15/Chny/2023 (In Ita No.247/Chny/2023) (िनधा"रण वष" / Assessment Year: 2018-19) & 6. Cross Objection No.16/Chny/2023 (In Ita No.248/Chny/2023) िनधा"रण वष" / Assessment Year: 2019-20 Shri Rajagopal Kamaraj Dcit बनाम 70/33, G.S. North Street Central Circle-2(1), / Vs. Mannargudi, Thiruvarur-614 001. Chennai.

153D of the Act by the AO and Addl. CIT in spite of a ground raised and detailed submissions made before him in support of such ground. 8.2 The Ld. CIT(A) erred in not considering and appreciating the deficiency regarding approval granted u/s.153D of the Act by simply making an observation that the Respondent has not made any submission

DCIT, CENTRAL CIRCLE-2(1), CHENNAI vs. SHRI RAJAGOPAL KAMARAJ, THIRUVARUR

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.246/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकरअपील सं./ Ita No.247/Chny/2023 (िनधा"रण वष" / Assessment Year: 2018-19) & 3. आयकरअपील सं./ Ita No.248/Chny/2023 (िनधा"रण वष" / Assessment Year: 2019-20 Dcit Shri Rajagopal Kamaraj बनाम/ Central Circle-2(1), 70/33, G.S. North Street Vs. Chennai. Mannargudi, Thiruvarur-614 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaepk-9399-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.14/Chny/2023 (In Ita No.246/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) & 5. Cross Objection No.15/Chny/2023 (In Ita No.247/Chny/2023) (िनधा"रण वष" / Assessment Year: 2018-19) & 6. Cross Objection No.16/Chny/2023 (In Ita No.248/Chny/2023) िनधा"रण वष" / Assessment Year: 2019-20 Shri Rajagopal Kamaraj Dcit बनाम 70/33, G.S. North Street Central Circle-2(1), / Vs. Mannargudi, Thiruvarur-614 001. Chennai.

153D of the Act by the AO and Addl. CIT in spite of a ground raised and detailed submissions made before him in support of such ground. 8.2 The Ld. CIT(A) erred in not considering and appreciating the deficiency regarding approval granted u/s.153D of the Act by simply making an observation that the Respondent has not made any submission

DCIT, CENTRAL CIRCLE-2(1), CHENNAI vs. SHRI RAJAGOPAL KAMARAJ, THIRUVARUR

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.246/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकरअपील सं./ Ita No.247/Chny/2023 (िनधा"रण वष" / Assessment Year: 2018-19) & 3. आयकरअपील सं./ Ita No.248/Chny/2023 (िनधा"रण वष" / Assessment Year: 2019-20 Dcit Shri Rajagopal Kamaraj बनाम/ Central Circle-2(1), 70/33, G.S. North Street Vs. Chennai. Mannargudi, Thiruvarur-614 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaepk-9399-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.14/Chny/2023 (In Ita No.246/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) & 5. Cross Objection No.15/Chny/2023 (In Ita No.247/Chny/2023) (िनधा"रण वष" / Assessment Year: 2018-19) & 6. Cross Objection No.16/Chny/2023 (In Ita No.248/Chny/2023) िनधा"रण वष" / Assessment Year: 2019-20 Shri Rajagopal Kamaraj Dcit बनाम 70/33, G.S. North Street Central Circle-2(1), / Vs. Mannargudi, Thiruvarur-614 001. Chennai.

153D of the Act by the AO and Addl. CIT in spite of a ground raised and detailed submissions made before him in support of such ground. 8.2 The Ld. CIT(A) erred in not considering and appreciating the deficiency regarding approval granted u/s.153D of the Act by simply making an observation that the Respondent has not made any submission

R.VISWANATHAN,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4),, CHENNAI

153D of the Act is the provision regarding\napprovals, for assessment in case of search or requisition as per\nsection153A and 153C of the Act.And as noted, section 153A of the Act is\na special provision for assessment of the ‘searched person’. From a\nreading of Section 153A of the Act, it is noted that in case of ‘searched\nperson

R.VISWANATHAN,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4),, CHENNAI

153D of the Act is the provision regarding\napprovals, for assessment in case of search or requisition as per\nsection153A and 153C of the Act.And as noted, section 153A of the Act is\na special provision for assessment of the ‘searched person’. From a\nreading of Section 153A of the Act, it is noted that in case of ‘searched\nperson

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), CHENNAI, CHENNAI vs. RAMANATHAN VISWANATHAN, CHENNAI

In the result, all appeals filed by the assessee are allowed and the appeals of the Revenue are dismissed

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

153D of the Act is the provision regarding approvals, for assessment in case of search or requisition as per section153A and 153C of the Act.And as noted, section 153A of the Act is a special provision for assessment of the ‘searched person’. From a reading of Section 153A of the Act, it is noted that in case of ‘searched person

R.VISWANATHAN,,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4),, CHENNAI

153D of the Act is the provision regarding\napprovals, for assessment in case of search or requisition as per\nsection153A and 153C of the Act.And as noted, section 153A of the Act is\na special provision for assessment of the ‘searched person’. From a\nreading of Section 153A of the Act, it is noted that in case of ‘searched\nperson

R.VISWANATHAN,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), CHENNAI

153D of the Act is the provision regarding\napprovals, for assessment in case of search or requisition as per\nsection153A and 153C of the Act.And as noted, section 153A of the Act is\na special provision for assessment of the ‘searched person’. From a\nreading of Section 153A of the Act, it is noted that in case of ‘searched\nperson

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE-1(4), CHENNAI vs. RAMANATHAN VISWANATHAN, CHENNAI

153D of the Act is the provision regarding\napprovals, for assessment in case of search or requisition as per\nsection153A and 153C of the Act.And as noted, section 153A of the Act is\na special provision for assessment of the ‘searched person’. From a\nreading of Section 153A of the Act, it is noted that in case of ‘searched\nperson

DCIT CENTRAL CIRCLE 2(1), CHENAI vs. C.VIJAYA BASKAR, PUDUKOTTAI

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

Properties Pvt. Ltd. (ITA No.250/Mum/2013) holding that AO \nwas required to bring on record further evidence to show that the money \nhad actually exchanged between the parties in case where there was no \nother evidence on record to prove that on-money was paid except the \nloose sheet found in the premises. The Hon’ble Supreme Court in \nCommon Cause

DCIT,CENTRAL CIRCLE-2.4, CHENNAI vs. SHRI VIVEK PAPISETTY, CHENNAI

The appeal of the revenue stands dismissed

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.211/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) Dcit Shri Vivek Papisetty बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 2. Cross Objection No.8/Chny/2023 (In Ita No.211/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) बनाम/ Shri Vivek Papisetty Dcit No.17/184, Y Block, First Street, Vs. Central Circle-1(4) 6Th Main Road, Anna Nagar, Chennai. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Cross Objector) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Revenue By : Shri V. Nandakumar (Cit)- Ld. Dr !"थ"कीओरसे/ Assessee By : Shri Y. Sridhar (Fca)-Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 10-01-2024 घोषणाकीतारीख /Date Of Pronouncement : 02-04-2024 आदेश / O R D E R Per Bench 1.1 Aforesaid Appeal By Revenue For Assessment Year (Ay) 2016-17 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax

section is bad in law. 8.The learned CIT(Appeals) erred in holding that the service of notice u/s 143(2) is not mandatory, after the filing of return of income by the Respondent-assessee in respect of assessment proceedings u/s 153C. 9.The learned CIT(Appeals) ought to have quashed the order of assessment as the Appellant-Assessing Officer failed

DCIT CENTRAL CIRCLE 2(1), CHENAI vs. C.VIJAYA BASKAR, PUDUKOTTAI

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.695/Chny/2023 (िनधा(रणवष( / Assessment Year: 2011-12) & 2. आयकरअपील सं. / Ita No.696/Chny/2023 (िनधा(रणवष( / Assessment Year: 2012-13) & 3. आयकरअपील सं. / Ita No.697/Chny/2023 (िनधा(रणवष( / Assessment Year: 2013-14) & 4. आयकरअपील सं. / Ita No.698/Chny/2023 (िनधा(रणवष( / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No.699/Chny/2023 (िनधा(रणवष( / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No.700/Chny/2023 (िनधा(रणवष( / Assessment Year: 2016-17) & 7. आयकरअपील सं. / Ita No.701/Chny/2023 (िनधा(रणवष( / Assessment Year: 2017-18) & 8. आयकरअपील सं. / Ita No.702/Chny/2023 (िनधा(रणवष( / Assessment Year: 2018-19) Dcit Shri C. Vijayabaskar बनाम/ Central Circle-2(1) #14/28-1, Sowrastra Street, Chennai. Illupur, Pudukottai-622 102. Vs.

houses in order to achieve ulterior goals. Though the said decision was rendered in the context of ordering criminal investigation, the principle stated therein was broadly applicable to the income tax proceedings also. It was, therefore, all the more important that corroborative evidence was made available on record in support of the entries in the seized material found

DCIT CENTRAL CIRCLE 2(1), CHENAI vs. C.VIJAYA BASKAR, PUDUKOTTAI

houses in order to achieve ulterior \ngoals. Though the said decision was rendered in the context of ordering \ncriminal investigation, the principle stated therein was broadly applicable \nto the income tax proceedings also. It was, therefore, all the more \nimportant that corroborative evidence was made available on record in \nsupport of the entries in the seized material found