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

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

undisclosed income or property)”\n\nThus, 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.\n\n53. Hence

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

undisclosed income or property)”\nThus, we find that the books of accounts of M/s.Annai Builders Real Estates\nPvt.Ltd, return(s) of income filed for the Assessment Year(s) 2012-13 to 2016-\n:-24-:\nITA Nos: 2569, 2570, 2571,\n2573 to 2577/Chny/2025\n17 were already in possession of the Income Tax Department much prior to the\ndate of search

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

BSR BUILDERS ENGINEERS CONTRACTORS,,CHENNAI vs. DCIT, CENTRAL 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

DCIT, CHENNAI vs. BSR BUILDERS ENGINEERS CONTRACTORS, 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

ACIT, CHENNAI vs. M/S. BSR BUILDERS ENGINEERS CONTRACTORS , 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

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

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- :-25-: 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 in the premises

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

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- :-25-: 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 in the premises

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

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- :-25-: 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 in the premises

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

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- :-25-: 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 in the premises

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

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- :-25-: 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 in the premises