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 CENTRAL CIRCLE 3(4), CHENNAI vs. ARVIND SRINIVASAN, CHENNAI

In the result, appeal filed by Revenue is dismissed

Bench: Shri V.Durga Rao & Shri G.Manjunathaआयकर अपील सं./I.T.A.No. 1765/Chny/2017 ("नधा"रणवष" / Assessment Year: 2008-09) The Assistant Commissioner Of Vs Mr. Arvind Srinivasan Income Tax, Central Circle-3(4), 61, Oliver Road, Mylapore, Chennai-600 034. Chennai-600 004. Pan: Adcpa0371R (अपीलाथ"/Appellant) ""यथ"/Respondent/

house property, capital gains and business of brokerage and commission. In the profit and loss account a number of expenses have been debited for which he was requested to furnish the evidences vide questionnaire dated 11.01.2013, but no evidences whatsoever have been furnished. Only the ledger accounts were furnished. Hence, 50% of the expenses on electricity charges

DCIT, CC-2,, MADURAI vs. SHRI V. MANOHARAN,, RAMNAD

In the result, the appeal filed by the Revenue and the CO filed by the assessee are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.3246/Chny/2019 िनधा"रण वष"/Assessment Year: 2016-17 & C.O. No. 2/Chny/2021 [In I.T.A. No.3246/Chny/2019] The Deputy Commissioner Of Vs. Shri V. Manoharan, Income Tax, D. No. 99/2, Maharnonbu Ground Road, Central Circle 2, Madurai. Near Velumanickam Theatre, Ramnad 632 501. [Pan: Acspm0189J] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri Ar.V. Sreenivasan, Addl. Cit Assessee By : None सुनवाई की तारीख/ Date Of Hearing : 27.06.2022 घोषणा की तारीख /Date Of Pronouncement : 13.07.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Revenue & The Cross Objection Filed By The Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 14.08.2019 Relevant To The Assessment Year 2016-17. The Revenue Has Raised The Following Grounds: “1. The Order Of The Learned Commissioner Of Income Tax (Appeals) Is Erroneous On Facts Of The Case & In Law.

40A(3) will get attracted as of now payments have not been made. The expenditure on account of interest has been claimed on the basis of accrual and the same is admissible under the provisions of Section-36(1). The sec.43B states that certain expenses can be claimed on actual payment only. This section does not mention about the payments

DCIT CENTRAL CIRCLE 2, TUTICORIN vs. VVD & SONS (P) LIMITED, TUTICORIN

In the result, both the Cross Objections filed by the assessee are allowed and all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2153, 2154 2155 & 2156/Chny/2018 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17 & C.O. Nos. 132 & 133/Chny/2018 [In Ita Nos. 2153 & 2154/Chny/2018] The Deputy Commissioner Of Vs. M/S. Vvd & Sons (P) Limited, Income Tax, No. 182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [Pan:Aaacv8438J] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) अपीलाथ" की ओर से / Appellant By Shri R. Clement Ramesh Kumar, Cit For : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.08.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.09.2023 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) 19, Chennai, Dated 23.04.2018 Relevant To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. The Appeals Filed By The Revenue Are Delayed By Three Days For Which, The Revenue Has Filed Affidavits For Condonation Of Delay, To Which 2

house etc. The assessee originally filed its return of income for the assessment year 2013-14 on 30.09.2013 admitting a total income of ₹.16,84,97,950/-. A search and seizure operation under section 132 of the Income Tax Act, 1961[“Act” in short] was conducted on 17.11.2015 in the group cases of M/s. VVD and Sons (P) Ltd. During

DCIT CENTRAL CIRCLE 2, TUTICORIN vs. VVD & SONS (P) LIMITED, TUTICORIN

In the result, both the Cross Objections filed by the assessee are allowed and all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2153, 2154 2155 & 2156/Chny/2018 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17 & C.O. Nos. 132 & 133/Chny/2018 [In Ita Nos. 2153 & 2154/Chny/2018] The Deputy Commissioner Of Vs. M/S. Vvd & Sons (P) Limited, Income Tax, No. 182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [Pan:Aaacv8438J] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) अपीलाथ" की ओर से / Appellant By Shri R. Clement Ramesh Kumar, Cit For : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.08.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.09.2023 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) 19, Chennai, Dated 23.04.2018 Relevant To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. The Appeals Filed By The Revenue Are Delayed By Three Days For Which, The Revenue Has Filed Affidavits For Condonation Of Delay, To Which 2

house etc. The assessee originally filed its return of income for the assessment year 2013-14 on 30.09.2013 admitting a total income of ₹.16,84,97,950/-. A search and seizure operation under section 132 of the Income Tax Act, 1961[“Act” in short] was conducted on 17.11.2015 in the group cases of M/s. VVD and Sons (P) Ltd. During

DCIT CENTRAL CIRCLE 2, TUTICORIN vs. VVD & SONS (P) LIMITED, TUTICORIN

In the result, both the Cross Objections filed by the assessee are allowed and all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2153, 2154 2155 & 2156/Chny/2018 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17 & C.O. Nos. 132 & 133/Chny/2018 [In Ita Nos. 2153 & 2154/Chny/2018] The Deputy Commissioner Of Vs. M/S. Vvd & Sons (P) Limited, Income Tax, No. 182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [Pan:Aaacv8438J] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) अपीलाथ" की ओर से / Appellant By Shri R. Clement Ramesh Kumar, Cit For : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.08.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.09.2023 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) 19, Chennai, Dated 23.04.2018 Relevant To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. The Appeals Filed By The Revenue Are Delayed By Three Days For Which, The Revenue Has Filed Affidavits For Condonation Of Delay, To Which 2

house etc. The assessee originally filed its return of income for the assessment year 2013-14 on 30.09.2013 admitting a total income of ₹.16,84,97,950/-. A search and seizure operation under section 132 of the Income Tax Act, 1961[“Act” in short] was conducted on 17.11.2015 in the group cases of M/s. VVD and Sons (P) Ltd. During

DCIT CENTRAL CIRCLE 2, TUTICORIN vs. VVD & SONS (P) LIMITED, TUTICORIN

In the result, both the Cross Objections filed by the assessee are allowed and all the appeals filed by the Revenue are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2153, 2154 2155 & 2156/Chny/2018 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2015-16 & 2016-17 & C.O. Nos. 132 & 133/Chny/2018 [In Ita Nos. 2153 & 2154/Chny/2018] The Deputy Commissioner Of Vs. M/S. Vvd & Sons (P) Limited, Income Tax, No. 182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [Pan:Aaacv8438J] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) अपीलाथ" की ओर से / Appellant By Shri R. Clement Ramesh Kumar, Cit For : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.08.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.09.2023 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) 19, Chennai, Dated 23.04.2018 Relevant To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. The Appeals Filed By The Revenue Are Delayed By Three Days For Which, The Revenue Has Filed Affidavits For Condonation Of Delay, To Which 2

house etc. The assessee originally filed its return of income for the assessment year 2013-14 on 30.09.2013 admitting a total income of ₹.16,84,97,950/-. A search and seizure operation under section 132 of the Income Tax Act, 1961[“Act” in short] was conducted on 17.11.2015 in the group cases of M/s. VVD and Sons (P) Ltd. During

MANIMEGALAI GANESAN,CHENNAI vs. DCIT NON CORP RANGE 10, CHENNAI

In the result, the appeals of the assessee in I

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.1328, 1329, 1330 & 1331/Chny/2018 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Manimegalai Ganesan, The Deputy Commissioner Of No. 1, Millers Road, Kilpauk, Vs. Income Tax, Chennai 600 010. Non Corporate Range 10, [Pan: Aaepm4356K] Chennai 600 034. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri C. Subramanian, C.A. : ""थ" की ओर से/Respondent By Ms. R. Anita, Jcit : सुनवाई की तारीख/ Date Of Hearing 15.07.2021 : घोषणा की तारीख /Date Of Pronouncement : 09.08.2021 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Same Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 12, Chennai, All Dated 21.03.2018 Relevant To The Assessment Years 2008-09, 2009-10, 2010-11 & 2011-12. The Assessee Has Raised Following Common Grounds For Adjudication: 1. The Order Of The Commissioner Of Income Tax (Appeals)-12 In Confirming The Additions Is Against The Weight Of Evidence & Probabilities Of The Case. 2. Ground 1-Disallowance Of Commission Paid To Dr.S.P.Ganesan

House Pvt Ltd 117 ITR 569 • Gujarat High Court in the case of Coronation Flour Mills Vs ACIT 314 ITR 1 Delhi High Court in the case of Hive Communications Pvt Ltd 12 Taxmann 287. 1.7. The appellant submits that the assessing officer is incorrect in making the addition U/s. 40a(ia) of the Act as the payee had reflected

MANIMEGALAI GANESAN,CHENNAI vs. DCIT NON CORP RANGE 10, CHENNAI

In the result, the appeals of the assessee in I

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.1328, 1329, 1330 & 1331/Chny/2018 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Manimegalai Ganesan, The Deputy Commissioner Of No. 1, Millers Road, Kilpauk, Vs. Income Tax, Chennai 600 010. Non Corporate Range 10, [Pan: Aaepm4356K] Chennai 600 034. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri C. Subramanian, C.A. : ""थ" की ओर से/Respondent By Ms. R. Anita, Jcit : सुनवाई की तारीख/ Date Of Hearing 15.07.2021 : घोषणा की तारीख /Date Of Pronouncement : 09.08.2021 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Same Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 12, Chennai, All Dated 21.03.2018 Relevant To The Assessment Years 2008-09, 2009-10, 2010-11 & 2011-12. The Assessee Has Raised Following Common Grounds For Adjudication: 1. The Order Of The Commissioner Of Income Tax (Appeals)-12 In Confirming The Additions Is Against The Weight Of Evidence & Probabilities Of The Case. 2. Ground 1-Disallowance Of Commission Paid To Dr.S.P.Ganesan

House Pvt Ltd 117 ITR 569 • Gujarat High Court in the case of Coronation Flour Mills Vs ACIT 314 ITR 1 Delhi High Court in the case of Hive Communications Pvt Ltd 12 Taxmann 287. 1.7. The appellant submits that the assessing officer is incorrect in making the addition U/s. 40a(ia) of the Act as the payee had reflected

MANIMEGALAI GANESAN,CHENNAI vs. DCIT NON CORP RANGE 10, CHENNAI

In the result, the appeals of the assessee in I

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.1328, 1329, 1330 & 1331/Chny/2018 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Manimegalai Ganesan, The Deputy Commissioner Of No. 1, Millers Road, Kilpauk, Vs. Income Tax, Chennai 600 010. Non Corporate Range 10, [Pan: Aaepm4356K] Chennai 600 034. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri C. Subramanian, C.A. : ""थ" की ओर से/Respondent By Ms. R. Anita, Jcit : सुनवाई की तारीख/ Date Of Hearing 15.07.2021 : घोषणा की तारीख /Date Of Pronouncement : 09.08.2021 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Same Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 12, Chennai, All Dated 21.03.2018 Relevant To The Assessment Years 2008-09, 2009-10, 2010-11 & 2011-12. The Assessee Has Raised Following Common Grounds For Adjudication: 1. The Order Of The Commissioner Of Income Tax (Appeals)-12 In Confirming The Additions Is Against The Weight Of Evidence & Probabilities Of The Case. 2. Ground 1-Disallowance Of Commission Paid To Dr.S.P.Ganesan

House Pvt Ltd 117 ITR 569 • Gujarat High Court in the case of Coronation Flour Mills Vs ACIT 314 ITR 1 Delhi High Court in the case of Hive Communications Pvt Ltd 12 Taxmann 287. 1.7. The appellant submits that the assessing officer is incorrect in making the addition U/s. 40a(ia) of the Act as the payee had reflected

MANIMEGALAI GANESAN,CHENNAI vs. DCIT NON CORP RANGE 10, CHENNAI

In the result, the appeals of the assessee in I

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.1328, 1329, 1330 & 1331/Chny/2018 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Manimegalai Ganesan, The Deputy Commissioner Of No. 1, Millers Road, Kilpauk, Vs. Income Tax, Chennai 600 010. Non Corporate Range 10, [Pan: Aaepm4356K] Chennai 600 034. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri C. Subramanian, C.A. : ""थ" की ओर से/Respondent By Ms. R. Anita, Jcit : सुनवाई की तारीख/ Date Of Hearing 15.07.2021 : घोषणा की तारीख /Date Of Pronouncement : 09.08.2021 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Same Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 12, Chennai, All Dated 21.03.2018 Relevant To The Assessment Years 2008-09, 2009-10, 2010-11 & 2011-12. The Assessee Has Raised Following Common Grounds For Adjudication: 1. The Order Of The Commissioner Of Income Tax (Appeals)-12 In Confirming The Additions Is Against The Weight Of Evidence & Probabilities Of The Case. 2. Ground 1-Disallowance Of Commission Paid To Dr.S.P.Ganesan

House Pvt Ltd 117 ITR 569 • Gujarat High Court in the case of Coronation Flour Mills Vs ACIT 314 ITR 1 Delhi High Court in the case of Hive Communications Pvt Ltd 12 Taxmann 287. 1.7. The appellant submits that the assessing officer is incorrect in making the addition U/s. 40a(ia) of the Act as the payee had reflected

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

house loan has been repaid in full and there are no further dues payable under the loan. On perusal of the paper book page 339 & 340 shows that the assessee availed loan from ICICI Bank for subjected property under consideration and repaid the same which supports the contention of the assessee that loan was availed for construction of asset

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

house loan has been repaid in full and there are no further dues payable under the loan. On perusal of the paper book page 339 & 340 shows that the assessee availed loan from ICICI Bank for subjected property under consideration and repaid the same which supports the contention of the assessee that loan was availed for construction of asset

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

house loan has been repaid in full and there are no further dues payable under the loan. On perusal of the paper book page 339 & 340 shows that the assessee availed loan from ICICI Bank for subjected property under consideration and repaid the same which supports the contention of the assessee that loan was availed for construction of asset

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

house loan has been repaid in full and there are no further dues payable under the loan. On perusal of the paper book page 339 & 340 shows that the assessee availed loan from ICICI Bank for subjected property under consideration and repaid the same which supports the contention of the assessee that loan was availed for construction of asset

GLOBAL ENTROPOLIS (VIZAG) PRIVTE LIMITED,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(4) , CHENNAI

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

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

House, T. Chowdaiah Delhi. Road, Sadashivanagar, Bangalore – 560 080 PAN: AADCG 1109J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri S.Ananthan,CA & Ms. R. Lalitha, CA ""यथ" क" ओर से/Respondent by : Shri D. Hema Bhupal, JCIT सुनवाई क" तारीख/Date of Hearing : 19.07.2023 घोषणा क" तारीख/Date of Pronouncement : 28.07.2023 आदेश

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. SPL SHELTERS PRIVATE LIMITED, CHENNAI

Bench: Shri George George K & Ms Padmavathy S, Am

9, Lakshmi Neela Rite No. 46, Investigation Building, Income Choice Chamber, Bazullah Road, Vs. Tax Office, Nungambakkam, T. Nagar, Chennai-600017. Chennai-600034. PAN: AAVCS5350D Appellant) : Respondent) I.T.A. No. 1173/Chny/2025 (Assessment Year: 2018-19) Sriprop Properties Pvt. Ltd. DCIT, CC-1(4), No. 31, 2nd Main Road, Shriram Vs. Investigation Building, House, T Chowdaiah Road, Chennai

SPL SHELTERS PVT. LTD.,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

Bench: Shri George George K & Ms Padmavathy S, Am

9, Lakshmi Neela Rite No. 46, Investigation Building, Income Choice Chamber, Bazullah Road, Vs. Tax Office, Nungambakkam, T. Nagar, Chennai-600017. Chennai-600034. PAN: AAVCS5350D Appellant) : Respondent) I.T.A. No. 1173/Chny/2025 (Assessment Year: 2018-19) Sriprop Properties Pvt. Ltd. DCIT, CC-1(4), No. 31, 2nd Main Road, Shriram Vs. Investigation Building, House, T Chowdaiah Road, Chennai