DCIT, CEN CIR 2(2), CHENNAI, CHENNAI vs. JAYAPRIYA COMPANY, CHENNAI

In the result, both the appeals of the Revenue are dismissed and

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

Property Developers. The assessee firm is also involved in the business of money lending which is carried out in the name & style of M/s Jayapriya Financiers. The assessee also operates a guest house and theatre by the name of M/s Jayapriya Guest House and M/s Jayapriya Theatre respectively. A search action u/s 132 of the Act was conducted upon

INCOME TAX OFFICER, COIMBATORE vs. DAMAYANTI RAMACHANDRAN, GN MILLS POST, COIMBATORE

35 ::\nsubmitted before the Id.CIT(A) that, the AO has disposed of the objections\nraised.\n(iv) It is pertinent to mention here that the Hon'ble Jurisdictional Madras High\nCourt has dealt with this specific issue, while dealing with the case of\nM/s.Home Finders Housing Ltd. in Writ Petition No.1019 of 2017 and\nW.M.P.Nos

CAVINKARE PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, appeal of the assessee is allowed

Bench: Shri Mahavir Singh, Vice- & Shri Manoj Kumar Aggarwalआयकरअपीलसं./I.T.A.No.1603/Chny/2016 ("नधा"रणवष" / Assessment Year: 2011-12) M/S. Cavinkare Private Ltd. Vs The Deputy Commissioner Of 12, Cavin Ville, Income Tax, Cenotaph Road, Teynampet Company Circle-I(3) Chennai-600 018. Chennai-600 034. Pan:Aaacb 3754B (अपीलाथ"/Appellant) (""यथ"/Respondent)

IV. Form No.3CK submitted by the appellant to DSIR along with annexures. V. Auditors certificate dated 15.09.2011 submitted along with Form No.3CK. VI. Form No.3CM issued by the Hon’ble Ministry & Science and Technology granting approval for Research and Development Facility of the appellant for the purpose of Section 35(2AB) from 01.04.2009 to 31.03.2016. VII. Form No.3CL submitted

RAMAKRISHNAN PRABHU JYOTHI,,COIMBATORE vs. ACOT, NCC-5, , COIMBATORE

In the result the appeal is dismissed

IV of the Act containing\nsections 49 to 55A prescribe a specific code for assessment of income\narising under the head income from capital gains. Section 55A is a part of\ncharging section. It cannot override the procedure of assessment defined in\nChapter-XIV of which 142A is an integral part. It is to be understood that\n:- 21 -:\nITA

ASSISTANT COMMISSIONER OF INCOME TAX, NUNGAMBAKKAM vs. R K M POWERGEN PRIVATE LIMITED, T NAGAR

In the result the appeal of the revenue for the both the

35,60,880 2,12,60,091 21,26,00,910 510,24,21,840 525,59,82,720 125.72\n7.5.2 The appellant is a joint venture between an Indian company R.K. Powergen Private Limited (“RK”) and Mudajaya Corporation Berhad(hereafter referred to as \"Mudajaya\")' and Enerk International Holdings Limited (hereafter referred to as \"Enerk\") (Foreign Investors). During these assessment

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. R K M POWERGEN PVT. LTD., CHENNAI

In the result the appeal of the revenue for the both the\n

35,60,880\n2,12,60,091\n21,26,00,910\n510,24,21,840\n525,59,82,720\n125.72\n7.5.2 The appellant is a joint venture between an Indian company\nR.K. Powergen Private Limited (“RK”) and Mudajaya Corporation\nBerhad(hereafter referred to as \"Mudajaya\")' and Enerk\nInternational Holdings Limited (hereafter referred to as\n\"Enerk\") (Foreign Investors). During these

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

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

35,27,428/-)\nas returned\nAdd: Interest on borrowed capital Rs. 8,14,484/-\ndisallowed (as in para 13.4)\nAdd: Addition to deemed rental income Rs. 1,68,000/-\n(as in para 12.5)\nAdd: Disallowance of deduction u/s 24(a) Rs. 25,200/-\n(as in para 12.6)\nAdd: Further estimated addition in respect Rs.\nOf Nanganallur and Velacherry

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

35,27,428/-)\nas returned\nAdd: Interest on borrowed capital Rs. 8,14,484/-\ndisallowed (as in para 13.4)\nAdd: Addition to deemed rental income Rs. 1,68,000/-\n(as in para 12.5)\nAdd: Disallowance of deduction u/s 24(a) Rs. 25,200/-\n(as in para 12.6)\nAdd: Further estimated addition in respect Rs.\nOf Nanganallur and Velacherry

NATARAJAN,CUDDALORE vs. ITO,ITWARD-1(1) , CHENNAI

The appeal of the assessee is partly allowed

Bench: Hon’Ble Shri Manu Kumar Giriand Hon’Ble Shri S.R. Raghunathaआयकर अपील सं./Ita No.123/Chny/2023 िनधा"रण वष"/Assessment Year:2011-2012 Shri Natarajan The Income Tax Officer, 353, Pudupettai Main Road, Vs. International Taxation, Indira Nagar, C. Puthupettai, Ward 2(1), Parangipettai Post, Chennai 600 006 Cuddalore 608 502. Pan: Anfpn 9506Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. J. Saravanan, Advocate ""यथ"क"ओरसे/Respondent By : Dr. Samuel Pitta, Irs, Jcit.

house, I remembered the closed cover and handed over the same to him. 6. That I then understood that the cover contained the order of the CIT(A)-16, Chennai, dated 28.02.2022 and that a delay in filing an appeal against the said order had occurred. 7. That I submit that only due to genuine inadvertence, I forgot to inform

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

House property. Therefore, claim of appellant that just because AO happened to not make disallowance during previous year, same disallowance can't be made for current year does not sound reasonable. Therefore, I am of considered view that AO has correctly made disallowance of interest Rs.14,94,644/- which has no nexus with earning ITA Nos.1535 & 1801/Chny/2024

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

House property. Therefore, claim of appellant that just because AO happened to not make disallowance during previous year, same disallowance can't be made for current year does not sound reasonable. Therefore, I am of considered view that AO has correctly made disallowance of interest Rs.14,94,644/- which has no nexus with earning ITA Nos.1535 & 1801/Chny/2024

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

Properties Private Limited v. ACIT, Circle-15(1)(2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(Int Taxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Ward, Trichy

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

Properties Private Limited v. ACIT, Circle-15(1)(2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(Int Taxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Ward, Trichy

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

property; and that the assessee had filed RoI for AY 2018-19 on 31.08.2018 at total income at Rs.12,61,790/- wherein the assessee didn’t report any capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued

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

Properties Private Limited v. ACIT, Circle-15(1)(2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(Int Taxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] Chahida Begam :: 4 :: 12 05.02.2025 Sappahire Educational & Charitable Trust

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

property; and that the assessee had filed RoI for AY 2018-19 on 31.08.2018 at total income at Rs.12,61,790/- wherein the assessee didn’t report any capital gains for AY 2018-19. On the basis of this information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority and thereafter, issued

ACIT LTU 2 , CHENNAI vs. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue

ACIT, CHENNAI vs. M/S. CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LIMITED, CHENNAI

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

House, NSC Bose Road, Chennai-600 001. PAN: AABCC 6633K -do- 11 1759/Chny/2011 2006-07 -do- -do- -do- 12 1676/Chny/2011 2007-08 -do- -do- 13 1366/Chny/2013 2008-09 -do- -do- 14 - 949 to 951 2010-11 2010-11 16 /Chny/2018 2013-14 अपीलाथ"क"ओरसे/Assessee by : Mr. Percy J. Pardiwalla, Sr.Advocate & Mr. Sandeep Bagmar, Advocate ""यथ"क"ओरसे/Revenue