SHRI S MANOHARAN ,COIMBATORE vs. DCIT , CENTRAL CIRCLE - 2 , COIMBATORE

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

Bench: Shri V. Durga Rao, Hon’Ble & Shrimanjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.616 To 619/Chny/2022 िनधा"रण वष"/Assessment Years: 2017-18 To 2020-21 Mr.S.Manoharan, V. The Dy. Commissioner- G-3, Saratha Krupa Appt., Of Income Tax, No.55 (Old 47), Naidu Road, Central Circle-2, Sivananda Colony, Coimbatore. Coimbatore-641 012. [Pan:Aedpm 7539 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr.N. Arjunraj, Ca For Mr.S.Sridhar, Adv. ""यथ" क" ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit : सुनवाईक"तारीख/Date Of Hearing 22.02.2023 : घोषणाक"तारीख /Date Of Pronouncement 28.02.2023

properties was not disclosed in the return of income filed for the impugned assessment years. Consequent to search, the assessment has been completed u/s.143(3) of the Act r.w.s.153C of the Act, on 04.03.2021 and determined total income of Rs.79,64,670/- by making addition towards undisclosed income of Rs.6 lakhs towards unaccounted rental income. 4. Penalty proceedings u/s.270A

SHRI S MANOHARAN ,COIMBATORE vs. DCIT , CENTRAL CIRCLE - 2 , COIMBATORE

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

Bench: Shri V. Durga Rao, Hon’Ble & Shrimanjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.616 To 619/Chny/2022 िनधा"रण वष"/Assessment Years: 2017-18 To 2020-21 Mr.S.Manoharan, V. The Dy. Commissioner- G-3, Saratha Krupa Appt., Of Income Tax, No.55 (Old 47), Naidu Road, Central Circle-2, Sivananda Colony, Coimbatore. Coimbatore-641 012. [Pan:Aedpm 7539 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr.N. Arjunraj, Ca For Mr.S.Sridhar, Adv. ""यथ" क" ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit : सुनवाईक"तारीख/Date Of Hearing 22.02.2023 : घोषणाक"तारीख /Date Of Pronouncement 28.02.2023

properties was not disclosed in the return of income filed for the impugned assessment years. Consequent to search, the assessment has been completed u/s.143(3) of the Act r.w.s.153C of the Act, on 04.03.2021 and determined total income of Rs.79,64,670/- by making addition towards undisclosed income of Rs.6 lakhs towards unaccounted rental income. 4. Penalty proceedings u/s.270A

SHRI S MANOHARAN ,COIMBATORE vs. DCIT , CENTRAL CIRCLE - 2 , COIMBATORE

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

Bench: Shri V. Durga Rao, Hon’Ble & Shrimanjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.616 To 619/Chny/2022 िनधा"रण वष"/Assessment Years: 2017-18 To 2020-21 Mr.S.Manoharan, V. The Dy. Commissioner- G-3, Saratha Krupa Appt., Of Income Tax, No.55 (Old 47), Naidu Road, Central Circle-2, Sivananda Colony, Coimbatore. Coimbatore-641 012. [Pan:Aedpm 7539 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr.N. Arjunraj, Ca For Mr.S.Sridhar, Adv. ""यथ" क" ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit : सुनवाईक"तारीख/Date Of Hearing 22.02.2023 : घोषणाक"तारीख /Date Of Pronouncement 28.02.2023

properties was not disclosed in the return of income filed for the impugned assessment years. Consequent to search, the assessment has been completed u/s.143(3) of the Act r.w.s.153C of the Act, on 04.03.2021 and determined total income of Rs.79,64,670/- by making addition towards undisclosed income of Rs.6 lakhs towards unaccounted rental income. 4. Penalty proceedings u/s.270A

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

Bench: This Tribunal.

undisclosed income or property)” Thus, we find that the books of accounts of M/s.Annai Builders Real Estates Pvt.Ltd, return(s) of income filed for the Assessment Year(s) 2012-13 to 2016-17 were already in possession of the Income Tax Department much prior to the date of search in the premises of the assessee herein. 53. Hence

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

Bench: This Tribunal. 2. Since, The Facts Are The Identical Across All The Appeals / For All The Assessment Years, Except For The Nature Of The Additions / Disallowances Varying In Few Of The Assessment Year(S) Before This Tribunal In The Present Batch Of 6 Appeals, The Appeal Arising From The A.Y. 2012-13 Is Being Taken Up As The Lead Case With The Consent Of The Both The Ld. Ar As Well As The Departmental Representatives. 3. The Brief Fact Of The Present Case Is That The Assessee, Shri Thanushkodi Narayanan, Is The Managing Director Of M/S.Annai Builders Real Estates Pvt Ltd. The Assessee Filed His Original Return Of Income For The A.Y. 2012-13 On 27.09.2012 In Declaring A Total Income Of Rs.24,87,430/-. 4. A Search & Seizure Operation Was Carried Out In Terms Of Section 132 Of The Act On 04.10.2017 In The Residential Premises Of The Assessee & Also In The Premises Of M/S.Annai Builders Real Estates Pvt. Ltd. In Which The Assessee Is The Managing Director. 5. Thereafter, A Notice U/S.153A Of The Act For The A.Y.2012-13 Was Issued On 25.09.2018 To The Assessee By The Assessing Officer (In Short “Ao”) & In Response To The Same, The Assessee Had Filed E-Return Of Income For The A.Y. 2012-13 On 17.08.2019 In Declaring Total Income Of Rs.14,53,440/-. :-3-:

undisclosed income or property)” Thus, we find that the books of accounts of M/s.Annai Builders Real Estates Pvt.Ltd, return(s) of income filed for the Assessment Year(s) 2012-13 to 2016- :-24-: ITA Nos: 2569, 2570, 2571, 2573 to 2577/Chny/2025 17 were already in possession of the Income Tax Department much prior to the date of search

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

undisclosed income admitted at Rs.12.5 crores on 13.03.2014 i.e., within specified date. When the assessee filed the return on 05.01.2015, the tax payable by the assessee is Nil. Therefore, it was pleaded that the levy of penalty U/s.271AAB be made @ 10% as made for the assessment year 2013-14, towards which the assessee also made an endorsement in the record

SMT. V.PRREMALATHA,CHENNAI vs. ACIT, CHENNAI

The appeal stand partly allowed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

undisclosed income of Rs.2.75 Crores. The admission was retracted by the Managing Partner subsequently. On the basis of these facts, it was concluded by Hon’ble Court that since there was a disclosure made by giving a statement during the course of search and therefore, the Assessing Officer, by virtue of the power conferred on him under section 153A

SMT. V.PRREMALATHA,CHENNAI vs. ACIT, CHENNAI

The appeal stand partly allowed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

undisclosed income of Rs.2.75 Crores. The admission was retracted by the Managing Partner subsequently. On the basis of these facts, it was concluded by Hon’ble Court that since there was a disclosure made by giving a statement during the course of search and therefore, the Assessing Officer, by virtue of the power conferred on him under section 153A

SMT. V.PRREMALATHA,CHENNAI vs. ACIT, CHENNAI

The appeal stand partly allowed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

undisclosed income of Rs.2.75 Crores. The admission was retracted by the Managing Partner subsequently. On the basis of these facts, it was concluded by Hon’ble Court that since there was a disclosure made by giving a statement during the course of search and therefore, the Assessing Officer, by virtue of the power conferred on him under section 153A

SMT. V.PRREMALATHA,CHENNAI vs. ACIT, CHENNAI

The appeal stand partly allowed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

undisclosed income of Rs.2.75 Crores. The admission was retracted by the Managing Partner subsequently. On the basis of these facts, it was concluded by Hon’ble Court that since there was a disclosure made by giving a statement during the course of search and therefore, the Assessing Officer, by virtue of the power conferred on him under section 153A

SMT. V.PRREMALATHA,CHENNAI vs. ACIT, CHENNAI

The appeal stand partly allowed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

undisclosed income of Rs.2.75 Crores. The admission was retracted by the Managing Partner subsequently. On the basis of these facts, it was concluded by Hon’ble Court that since there was a disclosure made by giving a statement during the course of search and therefore, the Assessing Officer, by virtue of the power conferred on him under section 153A

SMT. V.PRREMALATHA,CHENNAI vs. ACIT, CHENNAI

The appeal stand partly allowed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

undisclosed income of Rs.2.75 Crores. The admission was retracted by the Managing Partner subsequently. On the basis of these facts, it was concluded by Hon’ble Court that since there was a disclosure made by giving a statement during the course of search and therefore, the Assessing Officer, by virtue of the power conferred on him under section 153A

SMT. V.PRREMALATHA,CHENNAI vs. ACIT, CHENNAI

The appeal stand partly allowed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

undisclosed income of Rs.2.75 Crores. The admission was retracted by the Managing Partner subsequently. On the basis of these facts, it was concluded by Hon’ble Court that since there was a disclosure made by giving a statement during the course of search and therefore, the Assessing Officer, by virtue of the power conferred on him under section 153A

GOVINDARAJAN MALLIGA ,TRICHY vs. ACIT, CENTRAL CIRCLE-2(3), CHENNAI

The appeals stand partly allowed

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.536/Chny/2023 (िनधा*रण वष* / Assessment Year: 1994-95) & आयकरअपील सं./ Ita No.537/Chny/2023 (िनधा*रण वष* / Assessment Year: 1995-96) & आयकरअपील सं./ Ita No.538/Chny/2023 (िनधा*रण वष* / Assessment Year: 1996-97) & & आयकरअपील सं./ Ita No.539/Chny/2023 (िनधा*रण वष* / Assessment Year: 1997-98) & & आयकरअपील सं./ Ita No.540/Chny/2023 (िनधा*रण वष* / Assessment Year: 1998-99) Smt. Govindarajan Malliga, Acit बनाम Tamil Pannai House, Central Circle-2(3), / Vs. Main Road, Kuzhumani, Trichy-639 103. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Afgpm-8105-H (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri M. Karunakaran (Advocate)- Ld. Ar " थ" की ओर से/Respondent By : Shri D. Hema Bhupal, (Jcit)-Ld.Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 24-07-2023 घोषणाकीतारीख /Date Of Pronouncement : 27-09-2023

income from other sources. The investment in land at Vadagaunchi for Rs.2.40 Lacs, investment in House Property situated at Trichy for Rs.9.91 Lacs, investment in flat situated at Adyar for Rs.6.59 Lacs has been treated as undisclosed

GOVINDARAJAN MALLIGA ,TRICHY vs. ACIT, CENTRAL CIRCLE-2(3), CHENNAI

The appeals stand partly allowed

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.536/Chny/2023 (िनधा*रण वष* / Assessment Year: 1994-95) & आयकरअपील सं./ Ita No.537/Chny/2023 (िनधा*रण वष* / Assessment Year: 1995-96) & आयकरअपील सं./ Ita No.538/Chny/2023 (िनधा*रण वष* / Assessment Year: 1996-97) & & आयकरअपील सं./ Ita No.539/Chny/2023 (िनधा*रण वष* / Assessment Year: 1997-98) & & आयकरअपील सं./ Ita No.540/Chny/2023 (िनधा*रण वष* / Assessment Year: 1998-99) Smt. Govindarajan Malliga, Acit बनाम Tamil Pannai House, Central Circle-2(3), / Vs. Main Road, Kuzhumani, Trichy-639 103. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Afgpm-8105-H (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri M. Karunakaran (Advocate)- Ld. Ar " थ" की ओर से/Respondent By : Shri D. Hema Bhupal, (Jcit)-Ld.Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 24-07-2023 घोषणाकीतारीख /Date Of Pronouncement : 27-09-2023

income from other sources. The investment in land at Vadagaunchi for Rs.2.40 Lacs, investment in House Property situated at Trichy for Rs.9.91 Lacs, investment in flat situated at Adyar for Rs.6.59 Lacs has been treated as undisclosed

GOVINDARAJAN MALLIGA ,TRICHY vs. ACIT, CENTRAL CIRCLE-2(3), CHENNAI

The appeals stand partly allowed

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.536/Chny/2023 (िनधा*रण वष* / Assessment Year: 1994-95) & आयकरअपील सं./ Ita No.537/Chny/2023 (िनधा*रण वष* / Assessment Year: 1995-96) & आयकरअपील सं./ Ita No.538/Chny/2023 (िनधा*रण वष* / Assessment Year: 1996-97) & & आयकरअपील सं./ Ita No.539/Chny/2023 (िनधा*रण वष* / Assessment Year: 1997-98) & & आयकरअपील सं./ Ita No.540/Chny/2023 (िनधा*रण वष* / Assessment Year: 1998-99) Smt. Govindarajan Malliga, Acit बनाम Tamil Pannai House, Central Circle-2(3), / Vs. Main Road, Kuzhumani, Trichy-639 103. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Afgpm-8105-H (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri M. Karunakaran (Advocate)- Ld. Ar " थ" की ओर से/Respondent By : Shri D. Hema Bhupal, (Jcit)-Ld.Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 24-07-2023 घोषणाकीतारीख /Date Of Pronouncement : 27-09-2023

income from other sources. The investment in land at Vadagaunchi for Rs.2.40 Lacs, investment in House Property situated at Trichy for Rs.9.91 Lacs, investment in flat situated at Adyar for Rs.6.59 Lacs has been treated as undisclosed

GOVINDARAJAN MALLIGA ,TRICHY vs. ACIT, CENTRAL CIRCLE-2(3), CHENNAI

The appeals stand partly allowed

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.536/Chny/2023 (िनधा*रण वष* / Assessment Year: 1994-95) & आयकरअपील सं./ Ita No.537/Chny/2023 (िनधा*रण वष* / Assessment Year: 1995-96) & आयकरअपील सं./ Ita No.538/Chny/2023 (िनधा*रण वष* / Assessment Year: 1996-97) & & आयकरअपील सं./ Ita No.539/Chny/2023 (िनधा*रण वष* / Assessment Year: 1997-98) & & आयकरअपील सं./ Ita No.540/Chny/2023 (िनधा*रण वष* / Assessment Year: 1998-99) Smt. Govindarajan Malliga, Acit बनाम Tamil Pannai House, Central Circle-2(3), / Vs. Main Road, Kuzhumani, Trichy-639 103. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Afgpm-8105-H (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri M. Karunakaran (Advocate)- Ld. Ar " थ" की ओर से/Respondent By : Shri D. Hema Bhupal, (Jcit)-Ld.Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 24-07-2023 घोषणाकीतारीख /Date Of Pronouncement : 27-09-2023

income from other sources. The investment in land at Vadagaunchi for Rs.2.40 Lacs, investment in House Property situated at Trichy for Rs.9.91 Lacs, investment in flat situated at Adyar for Rs.6.59 Lacs has been treated as undisclosed

GOVINDARAJAN MALLIGA ,TRICHY vs. ACIT, CENTRAL CIRCLE-2(3), CHENNAI

The appeals stand partly allowed

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.536/Chny/2023 (िनधा*रण वष* / Assessment Year: 1994-95) & आयकरअपील सं./ Ita No.537/Chny/2023 (िनधा*रण वष* / Assessment Year: 1995-96) & आयकरअपील सं./ Ita No.538/Chny/2023 (िनधा*रण वष* / Assessment Year: 1996-97) & & आयकरअपील सं./ Ita No.539/Chny/2023 (िनधा*रण वष* / Assessment Year: 1997-98) & & आयकरअपील सं./ Ita No.540/Chny/2023 (िनधा*रण वष* / Assessment Year: 1998-99) Smt. Govindarajan Malliga, Acit बनाम Tamil Pannai House, Central Circle-2(3), / Vs. Main Road, Kuzhumani, Trichy-639 103. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Afgpm-8105-H (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri M. Karunakaran (Advocate)- Ld. Ar " थ" की ओर से/Respondent By : Shri D. Hema Bhupal, (Jcit)-Ld.Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 24-07-2023 घोषणाकीतारीख /Date Of Pronouncement : 27-09-2023

income from other sources. The investment in land at Vadagaunchi for Rs.2.40 Lacs, investment in House Property situated at Trichy for Rs.9.91 Lacs, investment in flat situated at Adyar for Rs.6.59 Lacs has been treated as undisclosed

BSR BUILDERS ENGINEERS CONTRACTORS, ,CHENNAI vs. DCIT, CENT. CIRCLE-2(3), CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

undisclosed income of the two brothers. However, the statement made by the brother is stated to have been retracted on 29.12.2017 wherein the brother clearly explained the modalities of the payments of the agreement amount. It could also be seen that except for retracted statement of brother, there is not material before Ld. AO to support this addition. No independent