GOMATHI,CHENNAI vs. DCIT, NON CORP. WARD 9(1), CHENNAI

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

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1504/Chny/2025 धनिाारण वर्ा / Assessment Year:2018-19 Gomathi, Dcit, No. 13/51, Kongu Salai, Vs. Non-Corporate Ward – 9(1). Egmore, Chennai. Chennai –600 008. [Pan:Asmpg-0601-K] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथीकीओरसे/Appellant By : Mr. Pradeep, Ca. प्रत्यथीकीओरसे/Respondent By : Mr. R. Raghupathy, Addl. Cit.

properties, tenant details and rental agreements are not mandatory, as per the provisions of Section 23(1)(a) of the Income Tax Act. 5) The disallowance of interest on the ground of non-submissions of rent receipts is contrary to law; as deemed rental income is taxable irrespective of actual tenancy. 6) The CIT(A) erred in confirming the levy

ACIT, CHENNAI vs. M/S. BSR BUILDERS ENGINEERS CONTRACTORS , CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

house property income does not arise from the same and thus the CIT(A) erred in confirming the addition. 5 The CIT(A) erred in upholding the addition without considering the appellant's submissions and cases relied on 6 The CIT(A) erred in upholding the interest levied by the AO u/s. 234B of the Act 7 Any other ground

BSR BUILDERS ENGINEERS CONTRACTORS, ,CHENNAI vs. DCIT, CENT. CIRCLE-2(3), CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

house property income does not arise from the same and thus the CIT(A) erred in confirming the addition. 5 The CIT(A) erred in upholding the addition without considering the appellant's submissions and cases relied on 6 The CIT(A) erred in upholding the interest levied by the AO u/s. 234B of the Act 7 Any other ground

BSR BUILDERS ENGINEERS CONTRACTORS,,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(3), CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

house property income does not arise from the same and thus the CIT(A) erred in confirming the addition. 5 The CIT(A) erred in upholding the addition without considering the appellant's submissions and cases relied on 6 The CIT(A) erred in upholding the interest levied by the AO u/s. 234B of the Act 7 Any other ground

DCIT, CHENNAI vs. BSR BUILDERS ENGINEERS CONTRACTORS, CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

house property income does not arise from the same and thus the CIT(A) erred in confirming the addition. 5 The CIT(A) erred in upholding the addition without considering the appellant's submissions and cases relied on 6 The CIT(A) erred in upholding the interest levied by the AO u/s. 234B of the Act 7 Any other ground

CHENNAI PROPERTIES AND INVESTMENTS LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1937/Mds/2014 "नधा"रण वष" / Assessment Year : 2002-03 M/S Chennai Properties & The Assistant Commissioner Of Investments Ltd., V. Income Tax, Mena Kampala Arcade, Company Circle Vi(3), 3Rd Floor, A Block, B-Wing, Chennai - 600 034. 114, Sir Theyagaraya Road, T.Nagar, Chennai - 600 017. Pan : Aaacc 3726 G (अपीलाथ"/Appellant) (""यथ"/Respondent)

house property. Accordingly, the orders of the lower authorities are set aside and the Assessing Officer is directed to assess the rental income under the head “income from business”. 5. The next ground of appeal is with regard to giving credit for the tax deducted at source to the extent `7,11,914/-. 6. Sh. R. Vijayaraghavan, the Ld.counsel

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

section shall apply where- (a) the assessee (i) owns 70 more than one residential house, other than the new asset, on the date of transfer of the original asset; or (ii) purchases any residential house, other than the new asset, within a period of one year after the date of transfer of the original asset; or (iii) 71constructs any residential

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

section shall apply where- (a) the assessee (i) owns 70 more than one residential house, other than the new asset, on the date of transfer of the original asset; or (ii) purchases any residential house, other than the new asset, within a period of one year after the date of transfer of the original asset; or (iii) 71constructs any residential

R.VASUDEVAN,CHENNAI vs. ACIT, CHENNAI

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

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 542/Mds/2016 "नधा"रण वष"/Assessment Year:2012-13 Shri R. Vasudevan, The Assistant Commissioner Of Flat No. R-35, Tnhb Complex, T.S. Vs. Income Tax, Krishna Nagar, Mogappair, Central Circle I(1) Chennai 600 050. Chennai. [Pan:Aappv1970J] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri G. Baskar, Advocate & Ms. S. Sriniranjani, Advocate ""यथ" क" ओर से/Respondent By : Shri A.V. Sreekanth, Jcit सुनवाई क" तार"ख/ Date Of Hearing : 05.04.2017 घोषणा क" तार"ख /Date Of Pronouncement : 23.06.2017 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai, Dated 26.08.2015 Relevant To The Assessment Year 2012-13. The Only Effective Ground Raised In The Appeal Of The Assessee Is That The Ld. Cit(A) Has Erred In Confirming The Denial Of Exemption Under Section 54F Of The Income Tax Act, 1961 [“Act” In Short].

house property at ₹.8,53,421/-, capital gain from sale of land at ₹.16,24,088/-, income from other sources at ₹.4,04,533/- and also declared loss from business of real estate at ₹.1,08,212/-. The return filed by the assessee was selected for scrutiny and notice under section 143(2) of the Act dated 04.09.2014 was served

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

234B has to be re-considered as per the Act. From the above it is clear that there has been mistake apparent on record which need to be rectified in accordance to the provisions of Section 154 of the Act. I further request your Ld. Authority to provide an opportunity to be heard before passing an order u/s.154

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

234B has to be re-considered as per the Act. From the above it is clear that there has been mistake apparent on record which need to be rectified in accordance to the provisions of Section 154 of the Act. I further request your Ld. Authority to provide an opportunity to be heard before passing an order u/s.154

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

234B has to be re-considered as per the Act. From the above it is clear that there has been mistake apparent on record which need to be rectified in accordance to the provisions of Section 154 of the Act. I further request your Ld. Authority to provide an opportunity to be heard before passing an order u/s.154

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

234B has to be re-considered as per the Act. From the above it is clear that there has been mistake apparent on record which need to be rectified in accordance to the provisions of Section 154 of the Act. I further request your Ld. Authority to provide an opportunity to be heard before passing an order u/s.154

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

234B has to be re-considered as per the Act. From the above it is clear that there has been mistake apparent on record which need to be rectified in accordance to the provisions of Section 154 of the Act. I further request your Ld. Authority to provide an opportunity to be heard before passing an order u/s.154

MOSBACHER INDIA LLC,CHENNAI vs. ADDL. DIT, CHENNAI

In the result, the appeal is partly allowed in the terms indicated above

234B and section 234C of the Act. I.T.A. No. 1085/CHNY/2015 Assessment year: 2010-11 Page 7 of 21 [9] We will take up all these grounds of appeal as all these grounds are on the same issue and interconnected. In substance, in our considered view, the questions actually required to be adjudicated by us are as follows: - Whether

TR PCHAMUTHU NOW KNOWN AS TR PAARIVENDHAR,CHENNAI vs. ACIT, CENTRAL CIRCLE-1(3), CHENNAI

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

Bench: Shri Mahavir Singh & Shri Manjunatha.G

section 23 of the Act. We, therefore, in the interest of justice set aside the impugned order and restore the valuation issue to the file of the CIT(A) with a direction to decide it afresh in accordance with law after providing adequate opportunity to the assessee of being heard." 14. The assessee did not furnish any further evidence

GOPALSAMY,CHENNAI vs. CIT(A)-18, CHENNAI, CHENNAI

The appeals stands allowed in terms of our above order

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1384/Chny/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1385/Chny/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 3. आयकरअपील सं./ Ita No.1386/Chny/2023 (िनधा"रणवष" / Assessment Year: 2019-20) Shri Gopalsamy Vs. Acit No.3B, 3Rd Floor New No.27 Dc/Ac Central Cir 1(2) East Street, Krishna Apartments, Chennai Raghava Reddy Colony, Ashok Nagar, Chennai 600 083. [Pan: Bjtpg 4193H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Subramanian, C.A., ""यथ" क" ओर से /Respondent By : Shri Nilay Baran Som, Irs, Cit. सुनवाई क" तार"ख/Date Of Hearing : 21.05.2024 घोषणा क" तार"ख /Date Of Pronouncement : 31.07.2024 आदेश / O R D E R Per Manu Kumar Giri ()

sections 234A, 234B and 234C. 3. The Ld. AR advanced arguments on legal grounds as well as on merits with the help of documents as well as by relying upon various judicial decisions, the copies of which have been placed on record. It has been submitted that the additions have been made merely on the basis of statement and loose

SMT. V.PRREMALATHA,CHENNAI vs. ACIT, CHENNAI

The appeal stand partly allowed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

234B of the Income Tax Act, 1961. 9. For that the Learned Commissioner of Income Tax (Appeals) has erred in indirectly confirming the addition of interest u/s. 234C of the Income Tax Act, 1961. 2. The Ld. AR advanced arguments assailing the impugned additions on legal grounds as well as on merits. Reliance has been placed on various judicial pronouncements

SMT. V.PRREMALATHA,CHENNAI vs. ACIT, CHENNAI

The appeal stand partly allowed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

234B of the Income Tax Act, 1961. 9. For that the Learned Commissioner of Income Tax (Appeals) has erred in indirectly confirming the addition of interest u/s. 234C of the Income Tax Act, 1961. 2. The Ld. AR advanced arguments assailing the impugned additions on legal grounds as well as on merits. Reliance has been placed on various judicial pronouncements