M.MALARVIZHI,CHENNAI vs. ITO NON CORPORATE WARD 8(5), CHENNAI

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

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.779/Chny/2019 िनधा"रण वष"/Assessment Year:2013-14 Smt. M. Malarvizhi, The Income Tax Officer, 18, Mettu Theru, Vs. Non Corporate Ward 8(5), Kumananchavadi, Chennai 600 034. Chennai 600 056. [Pan:Apjpm2455H] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Pranay J. Shah, C.A ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 04.07.2019 घोषणा की तारीख /Date Of Pronouncement : 19.07.2019 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) 9, Chennai Dated 30.01.2019 Relevant To The Assessment Year 2013-14. The Grounds Raised By The Assessee In The Grounds Of Appeal Are Reproduced As Under: “1. For That The Order Of The Learned Commissioner Of Income Tax (Appeals) - 9, Chennai U/S.271(1)(C) Of The Income Tax Act, 1961Is Opposed To Law, Facts & Circumstances Of The Case. 2. For That The Learned Commissioner Of Income Tax (Appeals) Erred In Passing The Order Dismissing The Appeal Filed By The Appellant Herein Without Noting That The Notice Issued By The 2

House property income of ₹. 8,400/- and Long term capital gain of ₹.1,86,40,192/-. The assessment was completed on 31.12.2016 determining the income at ₹.1,91,62,741/- and a demand of ₹. 68,03,570/- was raised. Accordingly demand notice under section 156 penalty show cause notice under section 274

SHRIRAM OWNERSHIP TRUST,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals of the assessee for both

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos. 406 & 407/Mds/2017 "नधा"रण वष" /Assessment Years : 2013-2014 & 2014-2015. Shriram Ownership Trust, Vs. The Deputy Commissioner Of No.4, Shriram House, I Floor, Income Tax, Burkit Road, T. Nagar, Non Corporate Circle 2, Chennai 600 017. Chennai 600 034. [Pan Aagts 2243H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

House, I floor, Income Tax, Burkit Road, T. Nagar, Non Corporate Circle 2, Chennai 600 017. Chennai 600 034. [PAN AAGTS 2243H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. R. Sivaraman, Advocate ""यथ" क" ओर से /Respondent by : Shri. Shaji P. Jacob, IRS, Addl. CIT. : 22-06-2017 सुनवाई क" तार"ख/Date of Hearing घोषणा

SHRIRAM OWNERSHIP TRUST,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals of the assessee for both

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos. 406 & 407/Mds/2017 "नधा"रण वष" /Assessment Years : 2013-2014 & 2014-2015. Shriram Ownership Trust, Vs. The Deputy Commissioner Of No.4, Shriram House, I Floor, Income Tax, Burkit Road, T. Nagar, Non Corporate Circle 2, Chennai 600 017. Chennai 600 034. [Pan Aagts 2243H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

House, I floor, Income Tax, Burkit Road, T. Nagar, Non Corporate Circle 2, Chennai 600 017. Chennai 600 034. [PAN AAGTS 2243H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri. R. Sivaraman, Advocate ""यथ" क" ओर से /Respondent by : Shri. Shaji P. Jacob, IRS, Addl. CIT. : 22-06-2017 सुनवाई क" तार"ख/Date of Hearing घोषणा

KALPANA SUNDAR,CHENNAI vs. ITO, NON CORPORATE WARD-8(1), CHENNAI

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.2153/Mds/2017 "नधा"रण वष"/Assessment Year:2013-14 Smt. Kalpana Sundar, The Income Tax Officer, No. 4/3, Sri Janakas, 2Nd Cross Vs. Non-Corporate Ward 8(1), Street, East Kamakodi Nagar, Chennai. Valasaravakkam, Chennai 600 087. [Pan:Cnvps4092J] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri S. Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Shri Ar. V. Sreenivasan, Jcit सुनवाई क" तार"ख/ Date Of Hearing : 22.01.2018 घोषणा क" तार"ख /Date Of Pronouncement : 31.01.2018 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) 9, Chennai Dated 28.07.2017 Relevant To The Assessment Year 2013-14. The Only Effective Ground Raised In The Appeal Of The Assessee Is That The Ld. Cit(A) Erred In Confirming The Disallowance Of The Claim Of Tax Exemption Under Section 54 Of The Income Tax Act, 1961 [“Act” In Short].

house property was in the name of the adult daughter. 3. On appeal, after considering the submissions of the assessee and by considering various decisions, the ld. CIT(A) partly allowed the appeal of the assessee. On being aggrieved the assessee is in appeal before the Tribunal. 4. The ld. Counsel for the assessee has submitted the assessee made full

CHANDRA BHAVANI SANKAR,CHENNAI vs. ITO, NON CORP WARD 16(2), CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.101/Chny/2024 िनधा"रण वष"/Assessment Year: 2012-13 V. Shri Chandra Bhavani Sankar, The Ito, 1/3A, Vinayakar Koil Street, Ncw-16(2), Thalambur, Chennai. Chennai-600 130. [Pan: Aeypb 1764 J] (अपीलाथ"/Appellant) (""यथ"/Respondent)

274/- on the investment of Rs.70,53,806/- made in the new constructed house. However, according to the AO, the assessee has extended his old house by constructing first floor to the existing ground floor, which construction was started a year back before the date of transfer; and the AO noted that as per the provisions of Sec.54F

ACIT, CUDDALORE vs. UMAYAL ANNAMALAI, CHIDAMBARAM

In the result, the appeal of the Revenue and C

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

274 held that the capital gains is not chargeable when the appellant has purchased the new property before the extended due date of filing of return u/s 139(4) of the IT Act for the purpose of claim of deduction u/s 54 of the IT Act. Utilization of the funds in constructing the residential house within the stipulated period should

HOTEL SARAVANA BHAVAN,CHENNAI vs. ACIT CENTRAL CIRCLE 1(3), CHENNAI

In the result, the appeal of the assessee is partly allowed

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.474/Chny/2019 ("नधा"रण वष" / Assessment Year: 2014-15) Vs The Acit, M/S. Hotel Saravana Bhavan, C/O. Shri.T.N. Seetharaman, Central Circle 1(3), Advocate, Chennai – 34. #384, (Old No.196), Lloyds Road, Chennai – 600 086. Pan: Aabfh 3049M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri T.N. Seetharaman, Advocate ""यथ" क" ओर से/Respondent By : Shri S. Bharath,Cit सुनवाई क" तार"ख/Date Of Hearing : 26.08.2019 घोषणा क" तार"ख /Date Of Pronouncement : 22.11.2019 आदेश / O R D E R

house property before the due date of filing the return. The Hon’ble High Court held that “Sub-Section (4) of section 139 provides the extended period of limitation as an exception to sub-section (1) of section 139 of the Act. Sub-section (4) was in relation to the time allowed to an assessee under sub-section

NAMMALVAR LINGUSAMY,VALSARAVAKKAM vs. CIT [APPEALS]-14, CHENNAI

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.532/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 Nammalvar Lingusamy, Vs. The Additional Commissioner Of 9, Janaki Nagar, Solai Krishnan Street, Income Tax, Valasaravakkam, Chennai 600 087. Non Corporate Range 20, Chennai. [Pan:Acbpn0214G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri J.K. Reddy, Ca ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 30.01.2024 घोषणा की तारीख /Date Of Pronouncement : 07.02.2024 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), National Faceless Appeal Centre [Nfac], Delhi, Dated 31.03.2022 Relevant To The Assessment Year 2017-18. 2. The Appeal Filed By The Assessee Is Delayed By 24 Days In Filing The Appeal & Filed A Petition For Condonation Of Delay In Support Of An Affidavit To Which; The Ld. Dr Has Not Raised Any Serious Objection. Consequently, Since The Assessee Was Prevented By Sufficient Cause, The 2

property 4 I.T.A. No.532/Chny/22 and received part consideration in cash of ₹.1,60,00,000/-, the Assessing Officer has issued notice under section 274 r.w.s. 271D of the Act. As the assessee has received part consideration in cash, which is in violation of the provisions of section 269SS of the Act, the Assessing Officer levied penalty under section 271D

ITO, CORPORATE WARD - 2 (2),, CHENNAI vs. SMT. REKHA SHETTY, CHENNAI

In the result, the appeal filed by the Revenue is dismissed and the Cross Objections filed by the assessee is allowed

Bench: Shri Duvvuru Rl Reddy & Shri S.Jayaraman & C.O. No.106/Chny/2019 Assessment Year : 2016-17

house on 26.08.2016. Since the amount was not deposited in CGAS within the due date of filing of return under Section 139(1) of the Act, the Assessing Officer did not allow the assessee’s claim of deduction. Aggrieved against that order, the assessee filed an appeal before the CIT(A). During the appellate proceedings before the learned

ACIT, CHENNAI vs. GREEN HOUSE PROMOTERS PRIVATE LTD., CHENNAI

In the result, the appeals of the Revenue in ITA Nos

Bench: Shri Chandra Poojari & Shri Duvvuru R.L. Reddyआयकर अपील सं./Ita Nos. 1785, 1796 & 1828/Mds/2015 "नधा"रण वष" /Assessment Years :2010-11, 2011-12 & 2009-2010. The Assistant Commissioner Of Income M/S. Green House Promoters Tax Vs. Pvt. Ltd, Company Circle Ii(1) No.4,Rama Rao Street, Chennai. T. Nagar, Chennai 600 017. [Pan Aaccg 2333B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Housing Private Limited -ITA No.1097(Mad.)/2011 dated 21.03.2103, purchase cost of the lands in a real estate business can be treated as exempted under the Rule 6DD and hence cannot be subjected to the provisions of section 40A(3) of the Act. In view of the decision of the Tribunal in the above case, ld. Commissioner of Income

ACIT, CHENNAI vs. GREEN HOUSE PROMOTERS PRIVATE LTD., CHENNAI

In the result, the appeals of the Revenue in ITA Nos

Bench: Shri Chandra Poojari & Shri Duvvuru R.L. Reddyआयकर अपील सं./Ita Nos. 1785, 1796 & 1828/Mds/2015 "नधा"रण वष" /Assessment Years :2010-11, 2011-12 & 2009-2010. The Assistant Commissioner Of Income M/S. Green House Promoters Tax Vs. Pvt. Ltd, Company Circle Ii(1) No.4,Rama Rao Street, Chennai. T. Nagar, Chennai 600 017. [Pan Aaccg 2333B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Housing Private Limited -ITA No.1097(Mad.)/2011 dated 21.03.2103, purchase cost of the lands in a real estate business can be treated as exempted under the Rule 6DD and hence cannot be subjected to the provisions of section 40A(3) of the Act. In view of the decision of the Tribunal in the above case, ld. Commissioner of Income

ACIT, CHENNAI vs. GREEN HOUSE PROMOTERS P. LTD., CHENNAI

In the result, the appeals of the Revenue in ITA Nos

Bench: Shri Chandra Poojari & Shri Duvvuru R.L. Reddyआयकर अपील सं./Ita Nos. 1785, 1796 & 1828/Mds/2015 "नधा"रण वष" /Assessment Years :2010-11, 2011-12 & 2009-2010. The Assistant Commissioner Of Income M/S. Green House Promoters Tax Vs. Pvt. Ltd, Company Circle Ii(1) No.4,Rama Rao Street, Chennai. T. Nagar, Chennai 600 017. [Pan Aaccg 2333B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Housing Private Limited -ITA No.1097(Mad.)/2011 dated 21.03.2103, purchase cost of the lands in a real estate business can be treated as exempted under the Rule 6DD and hence cannot be subjected to the provisions of section 40A(3) of the Act. In view of the decision of the Tribunal in the above case, ld. Commissioner of Income

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

M/S. R R INDUSTRIES LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

house property' and thereby disallowing exemption claimed u/s 10A of Rs.90,37,808/-. Consequently, penalty proceedings u/s 271(1)(c) were also initiated by the AO. The quantum assessment was taken up in first appeal by the assessee and the issue of treating rental income from IT Park as business income and consequently the claim of exemption

KALYANASUNDARAM SURESH,CHENNAI vs. ACIT NON CORPORATE CIRCLE 2, CHENNAI

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

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.297/Chny/2019 िनधा"रण वष"/Assessment Year: 2013-14 Shri Kalyanasundaram Suresh, Vs. The Assistant Commissioner Of Old No. 12-A, New No. 24, Income Tax, Swarnamangalam East Road, West Non Corporate Circle 2, Cit Nagar, Nandanam, Chennai. Chennai 600 035. [Pan: Aobps4696F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Ravi Kannan, Advocate & Shri Varun Ranganathan, Advocate ""थ" की ओर से/Respondent By : Shri R.V. Aroon Prasad, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 23.07.2024 घोषणा की तारीख /Date Of Pronouncement : 28.08.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.12.2018 Passed By The Ld. Commissioner Of Income Tax (Appeals)-2, Chennai For The Assessment Year 2013-14. 2. The Ld. Ar Shri K. Ravi Kannan, Advocate Drew Our Attention To The Additional Grounds Of Appeal Filed On 10.12.2023 & Submits That The Said 3 Grounds Of Appeal May Be Taken Up First The Ld. Dr Shri R.V.

274(1) read with section 129. The 9 I.T.A. No.297/Chny/19 AAC was justified in cancelling the penalties and the Tribunal was justified in confirming the said cancellation orders. We hold that the Tribunal was justified in affirming the decision of the AAC in all the four cases." Therefore, since the assessing officer did not discharge his legal obligation

K.SUNDARARAJ,CHENNAI vs. ACIT, CHENNAI

In the result, the appeal of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.936, 937, 938, 939, 940, 941 & 942 /Mds/2014 ("नधा"रण वष" / Assessment Years : 2000-01, 2001-02, 2002-03, 2003- 04, 2004-05, 2005-06, 2006-07)

House property. Aggrieved, the assessee preferred an appeal before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals) confirmed the additions made by the Assessing Officer. Against this, the assessee preferred an appeal before the Tribunal. The Tribunal vide its order dated 19.05.2010 in ITA No.384/Mds/2010 set aside the issue of agricultural income to the file