DCIT, CORPORATE CIRCLE - 1 (1),, CHENNAI vs. M/S. AMPA HOUSING DEVELOPMENT PVT. LTD.,, CHENNAI

In the result, all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.2202, 2203, 2204 & 2205/Chny/2019 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Ampa Housing Development (P) Income Tax, Corporate Circle 1(1), Limited, No. 19, Raman Street, Chennai 600 034. T. Nagar, Chennai 600 017. [Pan:Aacca7430R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Dr. I.P. Roopa Jcit ""थ" की ओर से/Respondent By : Shri B. Ramakrishnan, Ca सुनवाई की तारीख/ Date Of Hearing : 06.01.2022 घोषणा की तारीख /Date Of Pronouncement : 23.02.2022 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 1, Chennai Dated 15.03.2019 Relevant To The Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15. The Only Common Effective Ground Raised By The Revenue For All The Assessment Years Relates To Apportioning The Intermingled Common Expenditure With Relation To Business Income & Let Out Property Income In The Ratio Of 50:50 Without Valid Basis.

house property and business. 7.2 After considering the submissions of the assessee the ld. CIT(A) has observed as under: “I have carefully considered the submissions of the appellant. As pointed out by the appellant that the said expenses have to be incurred for carrying out his business, irrespective of the quantum of revenue/turnover involved. If this proportionate method

DCIT, CORPORATE CIRCLE - 1 (1),, CHENNAI vs. M/S. AMPA HOUSING DEVELOPMENT PVT. LTD.,, CHENNAI

In the result, all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.2202, 2203, 2204 & 2205/Chny/2019 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Ampa Housing Development (P) Income Tax, Corporate Circle 1(1), Limited, No. 19, Raman Street, Chennai 600 034. T. Nagar, Chennai 600 017. [Pan:Aacca7430R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Dr. I.P. Roopa Jcit ""थ" की ओर से/Respondent By : Shri B. Ramakrishnan, Ca सुनवाई की तारीख/ Date Of Hearing : 06.01.2022 घोषणा की तारीख /Date Of Pronouncement : 23.02.2022 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 1, Chennai Dated 15.03.2019 Relevant To The Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15. The Only Common Effective Ground Raised By The Revenue For All The Assessment Years Relates To Apportioning The Intermingled Common Expenditure With Relation To Business Income & Let Out Property Income In The Ratio Of 50:50 Without Valid Basis.

house property and business. 7.2 After considering the submissions of the assessee the ld. CIT(A) has observed as under: “I have carefully considered the submissions of the appellant. As pointed out by the appellant that the said expenses have to be incurred for carrying out his business, irrespective of the quantum of revenue/turnover involved. If this proportionate method

DCIT, CORPORATE CIRCLE - 1 (1),, CHENNAI vs. M/S. AMPA HOUSING DEVELOPMENT PVT. LTD.,, CHENNAI

In the result, all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.2202, 2203, 2204 & 2205/Chny/2019 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Ampa Housing Development (P) Income Tax, Corporate Circle 1(1), Limited, No. 19, Raman Street, Chennai 600 034. T. Nagar, Chennai 600 017. [Pan:Aacca7430R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Dr. I.P. Roopa Jcit ""थ" की ओर से/Respondent By : Shri B. Ramakrishnan, Ca सुनवाई की तारीख/ Date Of Hearing : 06.01.2022 घोषणा की तारीख /Date Of Pronouncement : 23.02.2022 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 1, Chennai Dated 15.03.2019 Relevant To The Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15. The Only Common Effective Ground Raised By The Revenue For All The Assessment Years Relates To Apportioning The Intermingled Common Expenditure With Relation To Business Income & Let Out Property Income In The Ratio Of 50:50 Without Valid Basis.

house property and business. 7.2 After considering the submissions of the assessee the ld. CIT(A) has observed as under: “I have carefully considered the submissions of the appellant. As pointed out by the appellant that the said expenses have to be incurred for carrying out his business, irrespective of the quantum of revenue/turnover involved. If this proportionate method

K.S.RAVIKUMAR,COIMBATORE vs. ACIT, TRICHY

In the result, the appeals of the assessee are allowed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1505, 1506, 1507, 1508 & 1509/Mds/2014 "नधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Shri K.S. Ravikumar, The Assistant Commissioner Of No.26/3, Sasti Illam, V. Income Tax, Vivekananda Nagar, Singanallur, Central Circle Ii, Coimbatore – 641 005. Trichy. Pan : Ajhpr 3493 A (अपीलाथ"/Appellant) (""यथ"/Respondent)

220/- made by the Assessing Officer is contrary to the provisions of Income-tax Act. Coming to the addition of `56,70,000/- being the investment made in the plot and house property at Coimbatore, the Ld. representative submitted that the assessee has disclosed `12,70,000/- for purchase of vacant plot and `31,00,000/- for the purchase

K.S.RAVIKUMAR,COIMBATORE vs. ACIT, TRICHY

In the result, the appeals of the assessee are allowed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1505, 1506, 1507, 1508 & 1509/Mds/2014 "नधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Shri K.S. Ravikumar, The Assistant Commissioner Of No.26/3, Sasti Illam, V. Income Tax, Vivekananda Nagar, Singanallur, Central Circle Ii, Coimbatore – 641 005. Trichy. Pan : Ajhpr 3493 A (अपीलाथ"/Appellant) (""यथ"/Respondent)

220/- made by the Assessing Officer is contrary to the provisions of Income-tax Act. Coming to the addition of `56,70,000/- being the investment made in the plot and house property at Coimbatore, the Ld. representative submitted that the assessee has disclosed `12,70,000/- for purchase of vacant plot and `31,00,000/- for the purchase

K.S.RAVIKUMAR,COIMBATORE vs. ACIT, TRICHY

In the result, the appeals of the assessee are allowed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1505, 1506, 1507, 1508 & 1509/Mds/2014 "नधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Shri K.S. Ravikumar, The Assistant Commissioner Of No.26/3, Sasti Illam, V. Income Tax, Vivekananda Nagar, Singanallur, Central Circle Ii, Coimbatore – 641 005. Trichy. Pan : Ajhpr 3493 A (अपीलाथ"/Appellant) (""यथ"/Respondent)

220/- made by the Assessing Officer is contrary to the provisions of Income-tax Act. Coming to the addition of `56,70,000/- being the investment made in the plot and house property at Coimbatore, the Ld. representative submitted that the assessee has disclosed `12,70,000/- for purchase of vacant plot and `31,00,000/- for the purchase

K.S.RAVIKUMAR,COIMBATORE vs. ACIT, TRICHY

In the result, the appeals of the assessee are allowed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1505, 1506, 1507, 1508 & 1509/Mds/2014 "नधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Shri K.S. Ravikumar, The Assistant Commissioner Of No.26/3, Sasti Illam, V. Income Tax, Vivekananda Nagar, Singanallur, Central Circle Ii, Coimbatore – 641 005. Trichy. Pan : Ajhpr 3493 A (अपीलाथ"/Appellant) (""यथ"/Respondent)

220/- made by the Assessing Officer is contrary to the provisions of Income-tax Act. Coming to the addition of `56,70,000/- being the investment made in the plot and house property at Coimbatore, the Ld. representative submitted that the assessee has disclosed `12,70,000/- for purchase of vacant plot and `31,00,000/- for the purchase

K.S.RAVIKUMAR,COIMBATORE vs. ACIT, TRICHY

In the result, the appeals of the assessee are allowed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1505, 1506, 1507, 1508 & 1509/Mds/2014 "नधा"रण वष" / Assessment Years : 2007-08 To 2011-12 Shri K.S. Ravikumar, The Assistant Commissioner Of No.26/3, Sasti Illam, V. Income Tax, Vivekananda Nagar, Singanallur, Central Circle Ii, Coimbatore – 641 005. Trichy. Pan : Ajhpr 3493 A (अपीलाथ"/Appellant) (""यथ"/Respondent)

220/- made by the Assessing Officer is contrary to the provisions of Income-tax Act. Coming to the addition of `56,70,000/- being the investment made in the plot and house property at Coimbatore, the Ld. representative submitted that the assessee has disclosed `12,70,000/- for purchase of vacant plot and `31,00,000/- for the purchase

VARADAPPAN NATARAJAN,RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, both the appeals of assessee in ITA No

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

220. In Vipan Khanna v. Commissioner of Income Tax (supra), the Punjab and Haryana High Court held that assessment proceedings come to an end and the matter becomes final the moment there was no scrutiny notice within stipulated period of time. "..... Another important change incorporated in sub- section (2) of section 143 of the Act is that the notice under

SHRI V. NATARAJAN (INDIVIDUAL),RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, both the appeals of assessee in ITA No

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

220. In Vipan Khanna v. Commissioner of Income Tax (supra), the Punjab and Haryana High Court held that assessment proceedings come to an end and the matter becomes final the moment there was no scrutiny notice within stipulated period of time. "..... Another important change incorporated in sub- section (2) of section 143 of the Act is that the notice under

SHRI. N KRISHNAKUMAR,CHENNAI vs. ACIT NON CORP CIRCLE 13(1), CHENNAI

In the result, the appeal filed by the assessee is partly

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

house was transferred, the Appellant was eligible for the deduction under Section 54. 2.3 The Commissioner of Income tax (Appeals) erred in denying the claim for deduction on the value invested on another residential property by erroneously invoking sec 54F, while the Appellant is entitled to deduction u/s 54. Hence owning of more than one residential property cannot

PATCHIRAJAN LAKSHMANAN,MADURAI vs. PCIT, MADURAI

In the result, appeal of the assessee is allowed

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 597/Chny/2020 िनधा"रणवष" / Assessment Year: 2015-16 The Principal Commissioner Of Patchirajan Lakshmanan, V. Income Tax, No. 102F,/16Z/3, Maduari -1, Dhanasekaran Nagar, Madurai – 625 002. Polepettai (West) – 628 002. [Pan:Aazpl-1396-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. S. Sridhar, Advocate ""यथ"क"ओरसे/Respondent By : Shri. V. Nandakumar, Cit सुनवाई क" तारीख/Date Of Hearing : 01.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 28.06.2024 आदेश /O R D E R

property on the date of transfer of L TC assets on 08/2014, the exemption claimed and allowed u/s 54F is not in order. During the scrutiny proceedings, the above aspects were not properly enquired into.” :-6-: ITA. No:597/Chny/2020 Then the ld.PCIT has issued a show notice u/s. 263 of the Act on 27.02.2020 calling for submission of relevant documents

SAMARJIT SINGH CHABRA,CHENNAI vs. ITO NON CORPORATE WARD 14(1), CHENNAI

In the result, all the appeals filed by the assessee in ITA No

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1623, 1624, 1625 & 1646/Chny/2018 िनधा"रण वष"/Assessment Years: 2007-08, 2009-10, 2010-11 & 2008-09 & W.T.A. Nos. 43 & 44/Chny/2018 Assessment Years: 2007-08, 2008-09 Shri Samarijit Singh Chabra, Vs. The Income Tax Officer/ No. K-10, Sangath Apartments, Wealth Tax Officer, Mgr Nagar, Velachery, Non Corporate Ward – 14(1), Chennai 600 042. Chennai. [Pan: Bfops1703Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 08.05.2024 घोषणा की तारीख /Date Of Pronouncement : 31.07.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Income Tax Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 26.02.2018 Passed By The Ld. Commissioner Of Income Tax (Appeals) 14, Chennai For The Assessment Years 2007-08, 2009-10, 2010-11 & 2008-09. 2. Since, Issues Raised In All The Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed

property is an agricultural land. 24. As the matter stood thus, we find the deed of cancellation of agreement of sale cum GPA is at page No. 256 of the paper book. On 13 I.T.A. Nos.1623-1625 & 1646 & WTA 43-44/Chny/18 perusal of the same, we note that the assessee executed the said deed of cancellation on 27.09.2014 cancelling

SAMARJIT SINGH CHABRA,CHENNAI vs. ITO NON CORPORATE WARD 14(1), CHENNAI

In the result, all the appeals filed by the assessee in ITA No

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1623, 1624, 1625 & 1646/Chny/2018 िनधा"रण वष"/Assessment Years: 2007-08, 2009-10, 2010-11 & 2008-09 & W.T.A. Nos. 43 & 44/Chny/2018 Assessment Years: 2007-08, 2008-09 Shri Samarijit Singh Chabra, Vs. The Income Tax Officer/ No. K-10, Sangath Apartments, Wealth Tax Officer, Mgr Nagar, Velachery, Non Corporate Ward – 14(1), Chennai 600 042. Chennai. [Pan: Bfops1703Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 08.05.2024 घोषणा की तारीख /Date Of Pronouncement : 31.07.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Income Tax Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 26.02.2018 Passed By The Ld. Commissioner Of Income Tax (Appeals) 14, Chennai For The Assessment Years 2007-08, 2009-10, 2010-11 & 2008-09. 2. Since, Issues Raised In All The Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed

property is an agricultural land. 24. As the matter stood thus, we find the deed of cancellation of agreement of sale cum GPA is at page No. 256 of the paper book. On 13 I.T.A. Nos.1623-1625 & 1646 & WTA 43-44/Chny/18 perusal of the same, we note that the assessee executed the said deed of cancellation on 27.09.2014 cancelling

SAMARJIT SINGH CHABRA,CHENNAI vs. ITO NON CORPORATE WARD 14(1), CHENNAI

In the result, all the appeals filed by the assessee in ITA No

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1623, 1624, 1625 & 1646/Chny/2018 िनधा"रण वष"/Assessment Years: 2007-08, 2009-10, 2010-11 & 2008-09 & W.T.A. Nos. 43 & 44/Chny/2018 Assessment Years: 2007-08, 2008-09 Shri Samarijit Singh Chabra, Vs. The Income Tax Officer/ No. K-10, Sangath Apartments, Wealth Tax Officer, Mgr Nagar, Velachery, Non Corporate Ward – 14(1), Chennai 600 042. Chennai. [Pan: Bfops1703Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 08.05.2024 घोषणा की तारीख /Date Of Pronouncement : 31.07.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Income Tax Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 26.02.2018 Passed By The Ld. Commissioner Of Income Tax (Appeals) 14, Chennai For The Assessment Years 2007-08, 2009-10, 2010-11 & 2008-09. 2. Since, Issues Raised In All The Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed

property is an agricultural land. 24. As the matter stood thus, we find the deed of cancellation of agreement of sale cum GPA is at page No. 256 of the paper book. On 13 I.T.A. Nos.1623-1625 & 1646 & WTA 43-44/Chny/18 perusal of the same, we note that the assessee executed the said deed of cancellation on 27.09.2014 cancelling

SAMARJIT SINGH CHABRA,CHENNAI vs. ITO NON CORPORATE WARD 14(1), CHENNAI

In the result, all the appeals filed by the assessee in ITA No

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1623, 1624, 1625 & 1646/Chny/2018 िनधा"रण वष"/Assessment Years: 2007-08, 2009-10, 2010-11 & 2008-09 & W.T.A. Nos. 43 & 44/Chny/2018 Assessment Years: 2007-08, 2008-09 Shri Samarijit Singh Chabra, Vs. The Income Tax Officer/ No. K-10, Sangath Apartments, Wealth Tax Officer, Mgr Nagar, Velachery, Non Corporate Ward – 14(1), Chennai 600 042. Chennai. [Pan: Bfops1703Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjun Raj, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 08.05.2024 घोषणा की तारीख /Date Of Pronouncement : 31.07.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Income Tax Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 26.02.2018 Passed By The Ld. Commissioner Of Income Tax (Appeals) 14, Chennai For The Assessment Years 2007-08, 2009-10, 2010-11 & 2008-09. 2. Since, Issues Raised In All The Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed

property is an agricultural land. 24. As the matter stood thus, we find the deed of cancellation of agreement of sale cum GPA is at page No. 256 of the paper book. On 13 I.T.A. Nos.1623-1625 & 1646 & WTA 43-44/Chny/18 perusal of the same, we note that the assessee executed the said deed of cancellation on 27.09.2014 cancelling

GOVINDAS PURUSHOTHAMADASS (HUF),CHENNAI vs. ITO NON CORPORATE WARD 3(4), CHENNAI

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 2684/Chny/2018 िनधा"रण वष"/Assessment Year:2011-12 Govindas Purushothamadass (Huf), The Income Tax Officer, No. 3/2, Nowroji Street, Vs. Non Corporate Ward 3(4), Chetpet, Chennai 600 031. 121, Nungambakkam High Road, [Pan:Aabhg4303F] Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 01.08.2022 घोषणा की तारीख /Date Of Pronouncement : 24.08.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 4, Chennai, Dated 10.08.2018 Relevant To The Assessment Year 2011-12. The Assessee Has Raised The Following Grounds: “1.1 The Commissioner Of Income Tax (Appeals) Having Found That The Capital Gains Arising On The Transfer Of Entire Property At Door No.8/17, Shafee Mohammed Street (Now Rutland Gate Second Street) Having Been Offered & Assessed In The A.Y. 2013-14 Went Wrong In Confirming The Action Of The Assessing Officer In Bringing To Tax The Same Capital Gains In This Year. 1.2 The Commissioner Of Income Tax (Appeals) Failed To Note That This Amounts To Double Taxation Of The Same Income Which Is Untenable In Law.

220/- comprising of income from house property and income from other sources. The case was selected for scrutiny. Statutory notices under section

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. MUTHULAKSHMI VELLAISAMY, TIRUPUR

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 605/Chny/2025 निर्धारण वर्ष / Assessment Year: 2020-21 Deputy Commissioner Of Income Tax, Central Circle-2(4), Chennai. (अपीलार्थी/Appellant) Gnanaguru Lavanya, Vs. 52, Iswarya Garden, Rakkiyapalayam Road, Ammapalayam, Avinashi Road, Tirupur - 641 654. [Pan: Abipl-5558-M] (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.: 610/Chny/2025 निर्धारण वर्ष / Assessment Year: 2020-21 Deputy Commissioner Of Income Tax, Central Circle-2(4), Chennai. Muthulakshmi Vellaisamy, Vs. 52, Iswarya Garden, Rakkiyapalayam Road, Ammapalayam, Avinashi Road, Tirupur - 641 654. [Pan:Afbpg-3703-L] (प्रत्यर्थी/Respondent) (अपीलार्थी/ Appellant) अपीलार्थी की ओर से/Appellant By : Ms. E. Pavuna Sundari, C.I.T. प्रत्यर्थी की ओर से /Respondent By : Shri. R. Venkata Raman, C.A. सुनवाई की तारीख/Date Of Hearing : 12.11.2025 घोषणा की तारीख/Date Of Pronouncement : 20.01.2026 :-2-:

section 23(3). The rule of law on this subject has, in our opinion, been fairly and rightly stated by the Lahore High Court in the case of Seth Gurmukh Singh (supra). 6.3.30 As evident from the decisions cited above, though it is true that the provisions of Evidence Act do not apply with the same rigor to the Income

SHRI THIRUMARAN PANDIAN,,CHENNAI vs. ITO, NCW - 15 (4),, CHENNAI

In the result, the appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.3107/Chny/2019 िनधा"रण वष"/Assessment Year: 2016-2017 Shri T. Pandian, Vs. The Income Tax Officer, S/O P. Thirumaran, Plot No. 4, Non Corporate Ward 15(4), Shalimar Garden Fifth Street, Chennai. Injambakkam, Chennai 600 115. [Pan:Afnpp7417G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Anand, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.03.2023 घोषणा की तारीख /Date Of Pronouncement : 24.03.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 15, Chennai, Dated 30.05.2019 Relevant To The Assessment Year 2016-17. 2. The Appeal Filed By The Assessee For The Assessment Year 2016-17 Is Delayed By 91 Days In Filing The Appeal, For Which, The Assessee Has Filed A Petition For Condonation Of The Delay In The Form Of An Affidavit, To Which; The Ld. Dr Has Not Raised Any Serious Objection. Consequently

220/-. The assessee had also received ₹.2,00,00,000/- for the property of 2.09 acres in survey No. 226/1, 226/2A, 2269B situated in Sembakkam village in Thiruporur panchayat union. The assessee has claimed deduction under section 54F in respect of property purchased for consideration of 2,00,00,000/- on 04.10.2017. After considering the explanations of the assessee against