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

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

House, T Chowdaiah Road, Chennai-600034. Sadashivanagr, Bangalore-560080 PAN: AAWCS7390C Appellant) : Respondent) Appellant /Assessee by : Mrs. S. Ananthan, CA (virtually) Revenue / Respondent by : Ms. E. Pavuna Sundari, CIT Date of Hearing : 23.07.2025 Date of Pronouncement : 25.07.2025 O R D E R Per Padmavathy S, AM: These cross appeals by different assessees and the revenue are against the separate orders

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

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

House, T Chowdaiah Road, Chennai-600034. Sadashivanagr, Bangalore-560080 PAN: AAWCS7390C Appellant) : Respondent) Appellant /Assessee by : Mrs. S. Ananthan, CA (virtually) Revenue / Respondent by : Ms. E. Pavuna Sundari, CIT Date of Hearing : 23.07.2025 Date of Pronouncement : 25.07.2025 O R D E R Per Padmavathy S, AM: These cross appeals by different assessees and the revenue are against the separate orders

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. SHRIPROP PROPERTIES PRIVATE LIMITED, BANGALORE

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

House, T Chowdaiah Road, Chennai-600034. Sadashivanagr, Bangalore-560080 PAN: AAWCS7390C Appellant) : Respondent) Appellant /Assessee by : Mrs. S. Ananthan, CA (virtually) Revenue / Respondent by : Ms. E. Pavuna Sundari, CIT Date of Hearing : 23.07.2025 Date of Pronouncement : 25.07.2025 O R D E R Per Padmavathy S, AM: These cross appeals by different assessees and the revenue are against the separate orders

SENTHIL KUMAR (HUF),TUTICORIN CHENNAI vs. ITO, WARD 4, , TUTICORIN CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 653/Chny/2023 िनधा"रण वष" / Assessment Year: 2015-16 Senthil Kumar (Huf) Ito, 34B/4, Briyant Nagar, V. Ward-4, 4Th Street Middle, Tuticorin. Bryant Nagar, Tuticorin – 628 008 . [Pan: Abahs-1591-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. N. Arjun Raj, Ca ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 03.08.2023 घोषणा क" तारीख/Date Of Pronouncement : 11.08.2023

property as per the stamp duty authorities was at Rs. 56,34,000/-. It was further stated that, capital gains has been computed by adopting full value of consideration as per the provisions of section 50C of the Act and also claimed deduction u/s. 54F of the Act for construction of new residential house

JAGANNATHAN SAILAJA CHITTA,CHENNAI vs. ITO, CHENNAI

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

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.1207/Mds/2017 "नधा"रण वष"/Assessment Year:2012-13 Smt. Jagannathan Sailaja Chitta, The Income Tax Officer, New No. 4, Old No. 33, Vs. International Taxation 2(2), Krishna Street, T. Nagar, Chennai 34. Chennai – 17. [Pan:Biqps3751R] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri B. Ramakrishnan, C.A. ""यथ" क" ओर से/Respondent By : Shri A. Srinivasan, Jcit सुनवाई क" तार"ख/ Date Of Hearing : 13.07.2017 घोषणा क" तार"ख /Date Of Pronouncement : 27.09.2017 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) 16, Chennai, Dated 27.03.2017 Relevant To The Assessment Year 2012-13, Wherein, Besides The Ld. Cit(A) Has Not Adjudicated The Additional Ground Raised By The Assessee With Regard To The Claim Of Exemption Under Section 54F Of The Income Tax Act, 1961 [“Act” In Short], The Ld. Cit(A) Has Erred In Confirming Various Disallowances Made Under Section 50C Of The Act, Confirming Disallowance

house property at Vijayaraghavachari Road, T. Nagar and admitted capital gains after claiming indexation on cost of purchase. The assessee claimed deduction under section 54 as well as under section 54F of the Act and arrived at taxable long term capital gains of ₹.5,27,40,546/-. From the sale deed furnished by the assessee, the Assessing Officer noticed that

ASIRVAD MICRO FINANCE LIMITED,ANNA SALAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE -1(1), CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1140/Chny/2025 Assessment Years: 2016-17 Asirvad Micro Finance Limited, Assistant Commissioner Of No.9, 9Th Floor, Club House Road, Income Tax, Annasalai, Corporate Circle-1(1), Chennai-600 002 Chennai. [Pan: Aagca5275J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr.P.R.Prasanna Varma, Fca & Mr.Arjun Rajagopalan, C.A. प्रत्यर्थी की ओर से /Revenue By : Mr.Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 25.09.2025 घोषणा की तारीख /Date Of Pronouncement : 05.12.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

House Road, Income Tax, Annasalai, Corporate Circle-1(1), Chennai-600 002 Chennai. [PAN: AAGCA5275J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr.P.R.Prasanna Varma, FCA & Mr.Arjun Rajagopalan, C.A. प्रत्यर्थी की ओर से /Revenue by : Mr.Bipin C.N, CIT सुनवाई की तारीख/Date of Hearing : 25.09.2025 घोषणा की तारीख /Date of Pronouncement : 05.12.2025 आदेश

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

MRS.JOTHI NARAYANAN ,CHENNAI vs. ACIT , CHENNAI

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

Bench: Shri Mahavir Singh & Shri Manjunatha.G

house at Rs.1.20 lakhs and divided among himself and his wife and declared Rs.60,000/- from this property and none of the authorities below have carried out this exercise of computing the correct market value, we feel that on estimate deemed rental income cannot be added u/s.24 of the Act. Hence, we delete the addition and allow this issue

MR. THANUSHKODI NARAYANAN,CHENNAI vs. ADDL. CIT CENTRAL CIRCLE 3(2), CHENNAI

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

Bench: Shri Mahavir Singh & Shri Manjunatha.G

house at Rs.1.20 lakhs and divided among himself and his wife and declared Rs.60,000/- from this property and none of the authorities below have carried out this exercise of computing the correct market value, we feel that on estimate deemed rental income cannot be added u/s.24 of the Act. Hence, we delete the addition and allow this issue

MAHINDRA RESIDENTIAL DEVELOPERS LTD.,CHENGALPUT vs. ITO, CHENNAI

housing to be allowed in phases of 20% in each phase,\nlinked to occupation in the processing area;\"\n15. Pursuant to the above approval, M/s. MWCDL is noted to have\nentered into a co-developer agreement dated 10.03.2008 with the\nassessee (M/s. MRDL) for development of residential infrastructure in an\nextent of area of 55 acres of land which

SHRI A. IMITIAZ,,MADURAI vs. ITO, NCW - 2 (2),, MADURAI

In the result, all the appeals filed by the assessees are allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.203/Chny/2020 िनधा"रण वष"/Assessment Years: 2012-13 Shri I. Gulam, Vs. The Income Tax Officer, No. 231, K.K. Nagar, Non Corporate Ward 2(2), Madurai 625 020. No. 2, V.P. Rathinasamy Nadar Road, [Pan:Bacpg6476P] Bibikulam, Madurai 625 002. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.204/Chny/2020 िनधा"रण वष"/Assessment Years: 2012-13 Shri I. Fakhrudeen, Vs. The Income Tax Officer, No. 231, K.K. Nagar, Non Corporate Ward 2(2), Madurai 625 020 No. 2, V.P. Rathinasamy Nadar Road, [Pan: Aaxpf5259M] Bibikulam, Madurai 625 002. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.205/Chny/2020 िनधा"रण वष"/Assessment Years: 2012-13 Smt. Halima, W/O Shri A. Imitiaz, Vs. The Income Tax Officer, No. 231, K.K. Nagar, Non Corporate Ward 2(2), Madurai 625 020 No. 2, V.P. Rathinasamy Nadar Road, [Pan: Aacph1491G] Bibikulam, Madurai 625 002. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.206/Chny/2020 िनधा"रण वष"/Assessment Years: 2012-13 Shri A. Imitiaz, Vs. The Income Tax Officer, No. 231, K.K. Nagar, Non Corporate Ward 2(2), Madurai 625 020 No. 2, V.P. Rathinasamy Nadar Road, [Pan: Aadpi4938E] Bibikulam, Madurai 625 002. (अपीलाथ"/Appellant) (""थ"/Respondent)

house and thus qualifies for exemption under section 54 of the Income Tax Act, 1961. The Appellant craves to adduce further grounds at the time of hearing.” 2. Brief facts of the case are that all the four assessees are members of the same family. Smt. Halima obtained the property measuring 4,400 sq. ft from her father Shri

SMT. HALIMA,,MADURAI vs. ITO, NCW -2 (2),, MADURAI

In the result, all the appeals filed by the assessees are allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.203/Chny/2020 िनधा"रण वष"/Assessment Years: 2012-13 Shri I. Gulam, Vs. The Income Tax Officer, No. 231, K.K. Nagar, Non Corporate Ward 2(2), Madurai 625 020. No. 2, V.P. Rathinasamy Nadar Road, [Pan:Bacpg6476P] Bibikulam, Madurai 625 002. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.204/Chny/2020 िनधा"रण वष"/Assessment Years: 2012-13 Shri I. Fakhrudeen, Vs. The Income Tax Officer, No. 231, K.K. Nagar, Non Corporate Ward 2(2), Madurai 625 020 No. 2, V.P. Rathinasamy Nadar Road, [Pan: Aaxpf5259M] Bibikulam, Madurai 625 002. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.205/Chny/2020 िनधा"रण वष"/Assessment Years: 2012-13 Smt. Halima, W/O Shri A. Imitiaz, Vs. The Income Tax Officer, No. 231, K.K. Nagar, Non Corporate Ward 2(2), Madurai 625 020 No. 2, V.P. Rathinasamy Nadar Road, [Pan: Aacph1491G] Bibikulam, Madurai 625 002. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.206/Chny/2020 िनधा"रण वष"/Assessment Years: 2012-13 Shri A. Imitiaz, Vs. The Income Tax Officer, No. 231, K.K. Nagar, Non Corporate Ward 2(2), Madurai 625 020 No. 2, V.P. Rathinasamy Nadar Road, [Pan: Aadpi4938E] Bibikulam, Madurai 625 002. (अपीलाथ"/Appellant) (""थ"/Respondent)

house and thus qualifies for exemption under section 54 of the Income Tax Act, 1961. The Appellant craves to adduce further grounds at the time of hearing.” 2. Brief facts of the case are that all the four assessees are members of the same family. Smt. Halima obtained the property measuring 4,400 sq. ft from her father Shri

SHRI FAKHRUDEEN,,MADURAI vs. ITO, NCW - 2 (2),, MADURAI

In the result, all the appeals filed by the assessees are allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.203/Chny/2020 िनधा"रण वष"/Assessment Years: 2012-13 Shri I. Gulam, Vs. The Income Tax Officer, No. 231, K.K. Nagar, Non Corporate Ward 2(2), Madurai 625 020. No. 2, V.P. Rathinasamy Nadar Road, [Pan:Bacpg6476P] Bibikulam, Madurai 625 002. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.204/Chny/2020 िनधा"रण वष"/Assessment Years: 2012-13 Shri I. Fakhrudeen, Vs. The Income Tax Officer, No. 231, K.K. Nagar, Non Corporate Ward 2(2), Madurai 625 020 No. 2, V.P. Rathinasamy Nadar Road, [Pan: Aaxpf5259M] Bibikulam, Madurai 625 002. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.205/Chny/2020 िनधा"रण वष"/Assessment Years: 2012-13 Smt. Halima, W/O Shri A. Imitiaz, Vs. The Income Tax Officer, No. 231, K.K. Nagar, Non Corporate Ward 2(2), Madurai 625 020 No. 2, V.P. Rathinasamy Nadar Road, [Pan: Aacph1491G] Bibikulam, Madurai 625 002. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.206/Chny/2020 िनधा"रण वष"/Assessment Years: 2012-13 Shri A. Imitiaz, Vs. The Income Tax Officer, No. 231, K.K. Nagar, Non Corporate Ward 2(2), Madurai 625 020 No. 2, V.P. Rathinasamy Nadar Road, [Pan: Aadpi4938E] Bibikulam, Madurai 625 002. (अपीलाथ"/Appellant) (""थ"/Respondent)

house and thus qualifies for exemption under section 54 of the Income Tax Act, 1961. The Appellant craves to adduce further grounds at the time of hearing.” 2. Brief facts of the case are that all the four assessees are members of the same family. Smt. Halima obtained the property measuring 4,400 sq. ft from her father Shri

SHRI I. GULAM,,MADURAI vs. ITO, NCW - 2(2), , MADURAI

In the result, all the appeals filed by the assessees are allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.203/Chny/2020 िनधा"रण वष"/Assessment Years: 2012-13 Shri I. Gulam, Vs. The Income Tax Officer, No. 231, K.K. Nagar, Non Corporate Ward 2(2), Madurai 625 020. No. 2, V.P. Rathinasamy Nadar Road, [Pan:Bacpg6476P] Bibikulam, Madurai 625 002. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.204/Chny/2020 िनधा"रण वष"/Assessment Years: 2012-13 Shri I. Fakhrudeen, Vs. The Income Tax Officer, No. 231, K.K. Nagar, Non Corporate Ward 2(2), Madurai 625 020 No. 2, V.P. Rathinasamy Nadar Road, [Pan: Aaxpf5259M] Bibikulam, Madurai 625 002. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.205/Chny/2020 िनधा"रण वष"/Assessment Years: 2012-13 Smt. Halima, W/O Shri A. Imitiaz, Vs. The Income Tax Officer, No. 231, K.K. Nagar, Non Corporate Ward 2(2), Madurai 625 020 No. 2, V.P. Rathinasamy Nadar Road, [Pan: Aacph1491G] Bibikulam, Madurai 625 002. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.206/Chny/2020 िनधा"रण वष"/Assessment Years: 2012-13 Shri A. Imitiaz, Vs. The Income Tax Officer, No. 231, K.K. Nagar, Non Corporate Ward 2(2), Madurai 625 020 No. 2, V.P. Rathinasamy Nadar Road, [Pan: Aadpi4938E] Bibikulam, Madurai 625 002. (अपीलाथ"/Appellant) (""थ"/Respondent)

house and thus qualifies for exemption under section 54 of the Income Tax Act, 1961. The Appellant craves to adduce further grounds at the time of hearing.” 2. Brief facts of the case are that all the four assessees are members of the same family. Smt. Halima obtained the property measuring 4,400 sq. ft from her father Shri

ITO NON CORP WARD 15 (3), CHENNAI vs. SMT. MAYURI ATUL SHAH, CHENNAI

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

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. No. 453/Chny/2018 िनधा"रण वष"/Assessment Year:2009-10 The Income Tax Officer, Smt. Mayuri Atul Shah, Non Corporate Ward 15(3), Vs. Flat No. 802, Building F, Waterfront Chennai 34. Condominium, Behind Nittro Gym, Kalyaninagar, Pune 411 006. [Pan:Aacpa1988P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Johnson, Addl. Cit ""थ" की ओर से/Respondent By : Shri Vilesh Dalya, C.A. सुनवाई की तारीख/ Date Of Hearing : 20.04.2021 घोषणा की तारीख /Date Of Pronouncement : 14.06.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 15, Chennai, Dated 29.11.2017 Relevant To The Assessment Year 2009-10 In Directing The Assessing Officer To Allow The Deduction Under Section 54 Of The Income Tax Act, 1961 [“Act” In Short].

property contravening the provisions of section 50C of the Act and the assessee has claimed exemption under section 54 of the Act on the purchase of 2 flats, the assessment was reopened by issuing notice under section 148 of the Act. 2.1 With regard to the claim of exemption under section 54 of the Act, the Assessing Officer observed that

ITO, NCW - 15 (1), , CHENNAI vs. SHRI KESAVARAMANUJAM SOUNDARARAJAN ANBUSELVAN, CHENNAI

In the result, appeals filed by the assessee, as well as the Revenue are allowed for statistical purposes

Bench: Shri Manjunatha. G & Shri Manomohan Dasआयकरअपीलसं./Ita No.3285/Chny/2019 िनधा"रणवष"/Assessment Year: 2016-17 Mr.K.S.Anbuselvan, V. The Income Tax Officer, 109/56, Fifth Street, Non-Corporate Ward-15(1), Padmanabhanagar, Chennai. Adyar, Chennai-600 020. [Pan:Aaepa 3906 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No.103/Chny/2020 िनधा"रणवष"/Assessment Year: 2016-17 The Income Tax Officer, V. Mr.Kesavaramanujam- Non-Corporate Ward-15(1), Soundararajananbuselvan, No.56, 5Th Street, Chennai. Padmanabhanagar, Adyar, Chennai-600 020. [Pan: Aaepa 3906 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr.S.Sridhar, Adv. अपीलाथ" क" ओर से/ Appellant By : ""यथ" क" ओर से /Respondent By Mr.Ar.V.Sreenivasan, Addl.Cit : 06.06.2023 सुनवाईक"तारीख/Date Of Hearing : घोषणाक"तारीख /Date Of Pronouncement 14.06.2023

50C, even though he has accepted as true the fact that the property sold consisted of two parts - one measuring 3000 square feet of plot adjacent to 50 feet road, and another un plotted land measuring 2.50 acre which is land locked area and that the two parts of the aforesaid land property which comes under two different survey numbers

SHRI K.S. ANBUSELVAN,,CHENNAI vs. ITO, CC-15(1),, CHENNAI

In the result, appeals filed by the assessee, as well as the Revenue are allowed for statistical purposes

Bench: Shri Manjunatha. G & Shri Manomohan Dasआयकरअपीलसं./Ita No.3285/Chny/2019 िनधा"रणवष"/Assessment Year: 2016-17 Mr.K.S.Anbuselvan, V. The Income Tax Officer, 109/56, Fifth Street, Non-Corporate Ward-15(1), Padmanabhanagar, Chennai. Adyar, Chennai-600 020. [Pan:Aaepa 3906 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No.103/Chny/2020 िनधा"रणवष"/Assessment Year: 2016-17 The Income Tax Officer, V. Mr.Kesavaramanujam- Non-Corporate Ward-15(1), Soundararajananbuselvan, No.56, 5Th Street, Chennai. Padmanabhanagar, Adyar, Chennai-600 020. [Pan: Aaepa 3906 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr.S.Sridhar, Adv. अपीलाथ" क" ओर से/ Appellant By : ""यथ" क" ओर से /Respondent By Mr.Ar.V.Sreenivasan, Addl.Cit : 06.06.2023 सुनवाईक"तारीख/Date Of Hearing : घोषणाक"तारीख /Date Of Pronouncement 14.06.2023

50C, even though he has accepted as true the fact that the property sold consisted of two parts - one measuring 3000 square feet of plot adjacent to 50 feet road, and another un plotted land measuring 2.50 acre which is land locked area and that the two parts of the aforesaid land property which comes under two different survey numbers

MOHAMED NAYEEM,CHENNAI vs. ITO, NON CORP WARD 7(4), CHENNAI

In the result, the assessee’s appeal is partly allowed

Bench: Shri V. Durga Rao & Shri S. Jayaramanआयकर अपील सं/.I.T.A. No. 213/Chny/2019 "नधा"रण वष"/Assessment Year : 2013-14 M. Mohamed Nayeem, Income Tax Officer, No. 94, 2Nd Floor, Vs. Non Corporate Ward 7(4), J.J. Complex, Chennai. Thirumangalam, Chennai – 600 040. [Pan: Aeypm 6644L]

Housing Board. However, during the assessment and appeal proceedings, he claimed that he is a co-owner of the property. But, he has not furnished any evidences before the lower authorities that he is a joint owner of the property. Therefore, we do not find any reason to interfere with the orders of the lower authorities. Therefore, the assessee