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

House Property by following the procedure laid down under the Act\nat para 6.4.6., had confirmed the addition of Rs.1,38,70,048/- made as deemed\ndividend u/s.2(22)(e) of the Act at para 6.5.3 and confirmed the addition of\nRs.92,95,305/- made u/s.56(2)(viii)(c) of the Act at para 6.6.5 of the impugned\norder

TNCP LLP.,COIMBATORE vs. ITO, NCW-1(1), COIMBATORE

In the result, the quantum\nNo

74 units (Rs.6,83,54,183/-), which were considered as\nunsold and finished qualifying as house property attracting the provisions of\nsection 23(1) of the Act, after providing standard deduction at 30%.\nFurthermore, the AO proposed to disallow the certain payments / contributions\nof Provident Fund/ESI received from employee which were deposited by the\nassessee beyond the due date

TNCD LLP.,COIMBATORE vs. ITO, NCW-1(1), CHENNAI

In the result, the quantum appeal of the assessee in ITA

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.:2602 & 2603/Chny/2025 िनधा#रण वष# / Assessment Year: 2018-19 Tncd Llp, Ito, 126, Kg House, Vs. Non Corporate Ward -1(1), Arts College Road, Coimbatore. Coimbatore – 641 018. [Pan:Aagft-8799-R] (अपीलाथ%/Appellant) (&'थ%/Respondent) अपीलाथ% की ओर से/Appellant By : Shri. N. Arjun Raj, Advocate &'थ% की ओर से/Respondent By : Ms. R. Anitha, Addl.C.I.T. सुनवाई की तारीख/Date Of Hearing : 20.11.2025 घोषणा की तारीख/Date Of Pronouncement : 11.02.2026 आदेश /O R D E R

74 units (Rs.6,83,54,183/-), which were considered as unsold and finished qualifying as house property attracting the provisions of section

GUNAPALAN MALLINATHAN,RANIPET vs. ITO, WARD-2,, VELLORE

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

Bench: Shri George George Kand Shri Amitabh Shuklaआयकर अपील सं./Ita No.: 665/Chny/2025 िनधा"रण वष"/Assessment Year:2020-21 Shri Gunapalan Mallinathan, The Income Tax Officer, No.21, Kaviarasu Kannadasan Vs. Ward 2, Street, Vellore. Sriramnagar, Valasaravakkam, Chennai – 600 087. Pan: Adipm 2621A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri T. Vasudevan, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gowthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 11.08.2025 घोषणा क" तारीख/Date Of Pronouncement : 13.08.2025

section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2020-21. 2. There is a delay of 62 days in filing this appeal before the Tribunal. The appeal ought to have been filed before ITAT on or before 31.12.2024. However, the appeal was filed belatedly on 03.03.2025. The assessee has filed

PARTHIBAN KALAVATHI,CHENNAI vs. ACIT NON CORPORATE CIRCLE 11, CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.1131/Chny/2018 िनधा"रण वष" /Assessment Year: 2014-15 Smt. Parthiban Kalavathi, The Asst. Commissioner Of 74, Pidariar Koil Street, Vs. Income Tax, George Town, Non Corporate Circle-11, Chennai – 600 001. Chennai. [Pan: Cxrpk-1062-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri S. Sridhar, Advocate ""यथ" क" ओर से /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 08.09.2022 : 21.09.2022 घोषणा क" तारीख /Date Of Pronouncement आदेश / O R D E R Per Mahavir Singh: This Appeal By The Assessee Is Arising Out Of The Order Of Commissioner Of Income Tax (Appeals)-13, Chennai, In Ita

74, Pidariar Koil Street, Vs. Income Tax, George Town, Non Corporate Circle-11, Chennai – 600 001. Chennai. [PAN: CXRPK-1062-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri S. Sridhar, Advocate ""यथ" क" ओर से /Respondent by : Shri P. Sajit Kumar, JCIT सुनवाई क" तारीख/Date of Hearing : 08.09.2022 : 21.09.2022 घोषणा क" तारीख /Date of Pronouncement

DEPUTY COMMISSIONER OF INCOME-TAX, NON-CORPORATE CIRCLE 7(1), CHENNAI vs. KUMARASAMY PILLAI APARNA, CHENNAI

In the result the appeal of the revenue is dismissed

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 999/Chny/2023 िनधा"रणवष" / Assessment Year: 2016-17 Kumarasamy Pillai Aparna, Deputy Commissioner Of V. No. 43, Kannadasan Salai, Income Tax, T.Nagar, Srds, Non-Corporate Circle -7(1), Chennai – 600 017. Chennai. [Pan:Afzpa-9359-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. R. Vikneswaran, Jcit ""यथ"क"ओरसे/Respondent By : Shri. T. Vasudevan, Advocate सुनवाई क" तारीख/Date Of Hearing : 03.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 31.07.2024 आदेश /O R D E R

74,215 Aggrieved by the impugned order of the Assessing Officer, the assessee preferred an appeal before the ld.CIT(A). 5. Before the ld.CIT(A), the assessee assailed the action of AO and stated that the reinvestment made in the house property has been disallowed without considering the sale agreement entered between the assessee and the vendor for remaining

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

House Property by following the procedure laid down under the Act at para 6.4.6., had confirmed the addition of Rs.1,38,70,048/- made as deemed dividend u/s.2(22)(e) of the Act at para 6.5.3 and confirmed the addition of Rs.92,95,305/- made u/s.56(2)(viii)(c) of the Act at para 6.6.5 of the impugned order

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

House Property by following the procedure laid down under the Act at para 6.4.6., had confirmed the addition of Rs.1,38,70,048/- made as deemed dividend u/s.2(22)(e) of the Act at para 6.5.3 and confirmed the addition of Rs.92,95,305/- made u/s.56(2)(viii)(c) of the Act at para 6.6.5 of the impugned order

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

House Property by following the procedure laid down under the Act at para 6.4.6., had confirmed the addition of Rs.1,38,70,048/- made as deemed dividend u/s.2(22)(e) of the Act at para 6.5.3 and confirmed the addition of Rs.92,95,305/- made u/s.56(2)(viii)(c) of the Act at para 6.6.5 of the impugned order

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

House Property by following the procedure laid down under the Act at para 6.4.6., had confirmed the addition of Rs.1,38,70,048/- made as deemed dividend u/s.2(22)(e) of the Act at para 6.5.3 and confirmed the addition of Rs.92,95,305/- made u/s.56(2)(viii)(c) of the Act at para 6.6.5 of the impugned order

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

House Property by following the procedure laid down under the Act at para 6.4.6., had confirmed the addition of Rs.1,38,70,048/- made as deemed dividend u/s.2(22)(e) of the Act at para 6.5.3 and confirmed the addition of Rs.92,95,305/- made u/s.56(2)(viii)(c) of the Act at para 6.6.5 of the impugned order

LATE S. YOGARATHINAM, REP. BY L/H Y. SHANMUGA DURAI,CHENNAI vs. ACIT, CIRCLE-1(2), CHENNAI

In the result the appeal of the assessee is allowed

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.:626/Chny/2024 िनधा"रण वष"/Assessment Year:2010-11 Shri Y. Shanmuga Durai, L/H Of Acit Late S.Yogarathinam Vs. Circle -1(2) Old No.24, No.14, Chennai. 17/24, Ramanathan Street, T.Nagar, Chennai-600 017. Pan: Aakpy-9845-P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Mr. N. Arjun Raj, Advocate ""यथ"क"ओरसे/Respondent By : Mr. Ar.V. Sreenivasan, Cit सुनवाई क" तारीख/Date Of Hearing : 06.03.2025 घोषणा क" तारीख/Date Of Pronouncement : 17.03.2025

74,82,926/-as Short-term Capital Gains in the computation of taxable total income without assigning proper reasons and justification. 5. The CIT (Appeals) -18, Chennai failed to appreciate that settlement deed dated 05.03.2010 entered between the late appellant and his brother, Mr. Rajarathinam for the mutual exchange of 30 properties for 55 properties respectively wrongly construed as transfer

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

House Property by following the procedure laid down under the Act at para 6.4.6., had confirmed the addition of Rs.1,38,70,048/- made as deemed dividend u/s.2(22)(e) of the Act at para 6.5.3 and confirmed the addition of Rs.92,95,305/- made u/s.56(2)(viii)(c) of the Act at para 6.6.5 of the impugned order

LOURDES MARY ARULANANDAM ,CHENNAI vs. ITO,NON CORPORATE WARD 22(5), CHENNAI

In the result, both the appeals filed by the assessees are allowed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.200/Chny/2022 िनधा"रण वष"/Assessment Years: 2013-14 Shri Thomas Mulayimkal, Vs. The Income Tax Officer, 6/8, Periyar Street, Plot No. 176, Anna Non Corporate Ward 22(5), Nagar, Pammal, Chennai 600 075. Tambaram, Chennai 600 045. [Pan:Acipt2203L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.199/Chny/2022 िनधा"रण वष"/Assessment Years: 2013-14 Smt. Lourdes Mary Arulanandam, Vs. The Income Tax Officer, 6/8, Periyar Street, Plot No. 176, Anna Non Corporate Ward 22(5), Nagar, Pammal, Chennai 600 075. Tambaram, Chennai 600 045. [Pan:Acipt2203L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sankarlingam, Cit (Retd.) ""थ" की ओर से/Respondent By : Shri S. Venkatesh, Addl.Cit सुनवाई की तारीख/ Date Of Hearing : 30.08.2022 घोषणा की तारीख /Date Of Pronouncement : 16.09.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By Different Assessees (Husband & Wife) Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-10, Chennai Both Dated 06.12.2018 Relevant To The Assessment

74,25,000/-. The assessee has claimed deduction under section 54F of the Act on the sale 5 I.T.A. Nos.200 & 199/Chny/22 consideration received of ₹.1,68,00,423/-. The Assessing Officer denied the claim of the assessee on the ground that the assessee and his wife already having one house and the assessee is having 50% share in Kerala property

THOMAS MULAYIMKAL ,CHENNAI vs. ITO,NON CORPORATE WARD 22(5), CHENNAI

In the result, both the appeals filed by the assessees are allowed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.200/Chny/2022 िनधा"रण वष"/Assessment Years: 2013-14 Shri Thomas Mulayimkal, Vs. The Income Tax Officer, 6/8, Periyar Street, Plot No. 176, Anna Non Corporate Ward 22(5), Nagar, Pammal, Chennai 600 075. Tambaram, Chennai 600 045. [Pan:Acipt2203L] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.199/Chny/2022 िनधा"रण वष"/Assessment Years: 2013-14 Smt. Lourdes Mary Arulanandam, Vs. The Income Tax Officer, 6/8, Periyar Street, Plot No. 176, Anna Non Corporate Ward 22(5), Nagar, Pammal, Chennai 600 075. Tambaram, Chennai 600 045. [Pan:Acipt2203L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sankarlingam, Cit (Retd.) ""थ" की ओर से/Respondent By : Shri S. Venkatesh, Addl.Cit सुनवाई की तारीख/ Date Of Hearing : 30.08.2022 घोषणा की तारीख /Date Of Pronouncement : 16.09.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By Different Assessees (Husband & Wife) Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-10, Chennai Both Dated 06.12.2018 Relevant To The Assessment

74,25,000/-. The assessee has claimed deduction under section 54F of the Act on the sale 5 I.T.A. Nos.200 & 199/Chny/22 consideration received of ₹.1,68,00,423/-. The Assessing Officer denied the claim of the assessee on the ground that the assessee and his wife already having one house and the assessee is having 50% share in Kerala property

D. SAIVENUGOPAL,CHENNAI vs. DCIT CORPORATE CIRCLE 6(1), CHENNAI

In the result, both the appeals filed by the assessee are dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.107/Chny/2021 & 2417/Chny/2019 िनधा"रण वष"/Assessment Year: 2011-12 Shri D. Saivenugopal, Vs. The Deputy Commissioner Of Old No. 5, New No. 11, Sami Chetty Income Tax, Street, Pudupet, Chennai 600 002. Corporate Circle 6(1), Chennai 34. [Pan:Betps6046G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sundaram, Ca ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.03.2023 घोषणा की तारीख /Date Of Pronouncement : 24.03.2023 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 15, Chennai Dated 27.06.2022 Relevant To The Assessment Year 2011-12 Passed Against Quantum Additions As Well As Rejection Of Rectification Petition Under Section 154 Of The Income Tax Act, 1961 [“Act” In Short].

house property is only from buildings or land appurtenant thereto and not from land alone as offered by the assessee. Hence, the 30% notational deduction claimed on the rent received from 3 I.T.A. Nos.107/Chny/21 & 2417/Chny/19 land was not in order and same has escaped assessment. Accordingly, the Assessing Officer issued notice under section 148 of the Act dated

SHRI D. SAIVENUGOPAL,,CHENNAI vs. DCIT, CORPORATE CIRCLE - 6 (1),, CHENNAI

In the result, both the appeals filed by the assessee are dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.107/Chny/2021 & 2417/Chny/2019 िनधा"रण वष"/Assessment Year: 2011-12 Shri D. Saivenugopal, Vs. The Deputy Commissioner Of Old No. 5, New No. 11, Sami Chetty Income Tax, Street, Pudupet, Chennai 600 002. Corporate Circle 6(1), Chennai 34. [Pan:Betps6046G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sundaram, Ca ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 15.03.2023 घोषणा की तारीख /Date Of Pronouncement : 24.03.2023 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 15, Chennai Dated 27.06.2022 Relevant To The Assessment Year 2011-12 Passed Against Quantum Additions As Well As Rejection Of Rectification Petition Under Section 154 Of The Income Tax Act, 1961 [“Act” In Short].

house property is only from buildings or land appurtenant thereto and not from land alone as offered by the assessee. Hence, the 30% notational deduction claimed on the rent received from 3 I.T.A. Nos.107/Chny/21 & 2417/Chny/19 land was not in order and same has escaped assessment. Accordingly, the Assessing Officer issued notice under section 148 of the Act dated

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