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41 results for “penalty u/s 271”+ Section 112clear

Sorted by relevance

Delhi398Mumbai296Karnataka121Jaipur91Bangalore71Ahmedabad64Raipur41Chennai41Indore40Calcutta34Chandigarh27Amritsar21Kolkata21Hyderabad21Pune20Visakhapatnam16Lucknow14Panaji13Cuttack11Cochin10Surat9Allahabad7Nagpur7Rajkot6Guwahati5Jodhpur5Ranchi2SC1Rajasthan1Dehradun1Telangana1

Key Topics

Section 234E56Section 200A42Section 271(1)(c)37Section 153C21Section 13220TDS17Charitable Trust16Section 200(3)14Section 206C(3)

PRAKASH CHAND JAIN,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(3), CHENNAI

In the result, all the four appeals filed by the assessee are

ITA 60/CHNY/2024[2013-14]Status: DisposedITAT Chennai07 Mar 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos. 60, 61, 64 & 66/Chny/2024 िनधा:रण वष: /Assessment Years: 2013-14 , 2014-15, 2015-16 & 2016-17 Prakashchand Jain, The Dy. Commissioner Of 39 & 40 Bakers Street, Vs. Income Tax, Choolai, Chennai – 600 112. Central Circle-2(3), Chennai. [Pan: Ahhpp 1690D] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 132Section 271(1)(c)Section 273B

112. Central Circle-2(3), Chennai. [PAN: AHHPP 1690D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri N. Arjun Raj, Advocate IJथ" की ओर से /Respondent by : Shri R. Clement Ramesh Kumar, CIT सुनवाई की तारीख/Date of Hearing : 10.12.2024 घोषणा की तारीख /Date of Pronouncement : 07.03.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid

Showing 1–20 of 41 · Page 1 of 3

14
Addition to Income13
Section 270A10
Disallowance7

PRAKASHCHAND JAIN,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(3), CHENNAI

In the result, all the four appeals filed by the assessee are

ITA 64/CHNY/2024[2015-16]Status: DisposedITAT Chennai07 Mar 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos. 60, 61, 64 & 66/Chny/2024 िनधा:रण वष: /Assessment Years: 2013-14 , 2014-15, 2015-16 & 2016-17 Prakashchand Jain, The Dy. Commissioner Of 39 & 40 Bakers Street, Vs. Income Tax, Choolai, Chennai – 600 112. Central Circle-2(3), Chennai. [Pan: Ahhpp 1690D] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 132Section 271(1)(c)Section 273B

112. Central Circle-2(3), Chennai. [PAN: AHHPP 1690D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri N. Arjun Raj, Advocate IJथ" की ओर से /Respondent by : Shri R. Clement Ramesh Kumar, CIT सुनवाई की तारीख/Date of Hearing : 10.12.2024 घोषणा की तारीख /Date of Pronouncement : 07.03.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid

PRAKASHCHAND JAIN,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(3), CHENNAI

In the result, all the four appeals filed by the assessee are

ITA 61/CHNY/2024[2014-15]Status: DisposedITAT Chennai07 Mar 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos. 60, 61, 64 & 66/Chny/2024 िनधा:रण वष: /Assessment Years: 2013-14 , 2014-15, 2015-16 & 2016-17 Prakashchand Jain, The Dy. Commissioner Of 39 & 40 Bakers Street, Vs. Income Tax, Choolai, Chennai – 600 112. Central Circle-2(3), Chennai. [Pan: Ahhpp 1690D] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 132Section 271(1)(c)Section 273B

112. Central Circle-2(3), Chennai. [PAN: AHHPP 1690D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri N. Arjun Raj, Advocate IJथ" की ओर से /Respondent by : Shri R. Clement Ramesh Kumar, CIT सुनवाई की तारीख/Date of Hearing : 10.12.2024 घोषणा की तारीख /Date of Pronouncement : 07.03.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid

PRAKASHCHAND JAIN,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(3), CHENNAI

In the result, all the four appeals filed by the assessee are

ITA 66/CHNY/2024[2016-17]Status: DisposedITAT Chennai07 Mar 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos. 60, 61, 64 & 66/Chny/2024 िनधा:रण वष: /Assessment Years: 2013-14 , 2014-15, 2015-16 & 2016-17 Prakashchand Jain, The Dy. Commissioner Of 39 & 40 Bakers Street, Vs. Income Tax, Choolai, Chennai – 600 112. Central Circle-2(3), Chennai. [Pan: Ahhpp 1690D] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 132Section 271(1)(c)Section 273B

112. Central Circle-2(3), Chennai. [PAN: AHHPP 1690D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri N. Arjun Raj, Advocate IJथ" की ओर से /Respondent by : Shri R. Clement Ramesh Kumar, CIT सुनवाई की तारीख/Date of Hearing : 10.12.2024 घोषणा की तारीख /Date of Pronouncement : 07.03.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid

M/S SOUTH EAST CONSTRUCTIONS CO.P LTD,CHENNAI vs. DCIT,CPC, GHAZIABAD

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 251/CHNY/2022[2014-15 (26Q-Q4)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

112, Kaliamman Koil Street, CPC, 7. 251/Chny/2022 2014-15(24Q-Q4) Natesan Nagar, Ghaziabad. 8. 252/Chny/2022 2015-16(24Q-Q1) Virugambakkam, 9. 253/Chny/2022 2015-16(24Q-Q2) Chennai – 600 092. 10. 254/Chny/2022 2015-16(24Q-Q3) [PAN: AAJCS 4089 F] 11. 255/Chny/2022 2015-16(24Q-Q1) 12. 256/Chny/2022 2015-16(26Q-Q2) 13. 257/Chny/2022 2015-16(24Q-Q3) 14. 258/Chny/2022

M/S SOUTH EAST CONSTRUCTIONS CO.P LTD,CHENNAI vs. DCIT,CPS, GHAZIABAD

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 252/CHNY/2022[2015-16(24Q-Q1)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

112, Kaliamman Koil Street, CPC, 7. 251/Chny/2022 2014-15(24Q-Q4) Natesan Nagar, Ghaziabad. 8. 252/Chny/2022 2015-16(24Q-Q1) Virugambakkam, 9. 253/Chny/2022 2015-16(24Q-Q2) Chennai – 600 092. 10. 254/Chny/2022 2015-16(24Q-Q3) [PAN: AAJCS 4089 F] 11. 255/Chny/2022 2015-16(24Q-Q1) 12. 256/Chny/2022 2015-16(26Q-Q2) 13. 257/Chny/2022 2015-16(24Q-Q3) 14. 258/Chny/2022

M/S SOUTH EAST CONSTRUCTIONS CO. LTD.,CHENNAI vs. DCIT,CPC, GHAZIABAD

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 256/CHNY/2022[2015-16(26Q-Q2)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

112, Kaliamman Koil Street, CPC, 7. 251/Chny/2022 2014-15(24Q-Q4) Natesan Nagar, Ghaziabad. 8. 252/Chny/2022 2015-16(24Q-Q1) Virugambakkam, 9. 253/Chny/2022 2015-16(24Q-Q2) Chennai – 600 092. 10. 254/Chny/2022 2015-16(24Q-Q3) [PAN: AAJCS 4089 F] 11. 255/Chny/2022 2015-16(24Q-Q1) 12. 256/Chny/2022 2015-16(26Q-Q2) 13. 257/Chny/2022 2015-16(24Q-Q3) 14. 258/Chny/2022

M/S. SOUTH EAST CONSTRUCTIONS COMPANY P LTD.,CHENNAI vs. DCIT , CPC, GHAZIABAD

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 246/CHNY/2022[2014-15(24Q-Q2)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

112, Kaliamman Koil Street, CPC, 7. 251/Chny/2022 2014-15(24Q-Q4) Natesan Nagar, Ghaziabad. 8. 252/Chny/2022 2015-16(24Q-Q1) Virugambakkam, 9. 253/Chny/2022 2015-16(24Q-Q2) Chennai – 600 092. 10. 254/Chny/2022 2015-16(24Q-Q3) [PAN: AAJCS 4089 F] 11. 255/Chny/2022 2015-16(24Q-Q1) 12. 256/Chny/2022 2015-16(26Q-Q2) 13. 257/Chny/2022 2015-16(24Q-Q3) 14. 258/Chny/2022

M/S SOUTH EAST CONSTRUCTIONS CO. LTD.,CHENNAI vs. DCIT,CPC, GHAZIABAD

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 258/CHNY/2022[2015-16(24Q-Q4)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

112, Kaliamman Koil Street, CPC, 7. 251/Chny/2022 2014-15(24Q-Q4) Natesan Nagar, Ghaziabad. 8. 252/Chny/2022 2015-16(24Q-Q1) Virugambakkam, 9. 253/Chny/2022 2015-16(24Q-Q2) Chennai – 600 092. 10. 254/Chny/2022 2015-16(24Q-Q3) [PAN: AAJCS 4089 F] 11. 255/Chny/2022 2015-16(24Q-Q1) 12. 256/Chny/2022 2015-16(26Q-Q2) 13. 257/Chny/2022 2015-16(24Q-Q3) 14. 258/Chny/2022

M/S SOUTH EAST CONSTRUCTIONS CO.P LTD,CHENNAI vs. DCIT,CPC, GHAZIABAD

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 254/CHNY/2022[2015-16(24Q-Q3)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

112, Kaliamman Koil Street, CPC, 7. 251/Chny/2022 2014-15(24Q-Q4) Natesan Nagar, Ghaziabad. 8. 252/Chny/2022 2015-16(24Q-Q1) Virugambakkam, 9. 253/Chny/2022 2015-16(24Q-Q2) Chennai – 600 092. 10. 254/Chny/2022 2015-16(24Q-Q3) [PAN: AAJCS 4089 F] 11. 255/Chny/2022 2015-16(24Q-Q1) 12. 256/Chny/2022 2015-16(26Q-Q2) 13. 257/Chny/2022 2015-16(24Q-Q3) 14. 258/Chny/2022

M/S SOUTH EAST CONSTRUCTIONS CO.P LTD,CHENNAI vs. DCIT,CPC, GHAZIABAD

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 250/CHNY/2022[2014-15 (26Q-Q3)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

112, Kaliamman Koil Street, CPC, 7. 251/Chny/2022 2014-15(24Q-Q4) Natesan Nagar, Ghaziabad. 8. 252/Chny/2022 2015-16(24Q-Q1) Virugambakkam, 9. 253/Chny/2022 2015-16(24Q-Q2) Chennai – 600 092. 10. 254/Chny/2022 2015-16(24Q-Q3) [PAN: AAJCS 4089 F] 11. 255/Chny/2022 2015-16(24Q-Q1) 12. 256/Chny/2022 2015-16(26Q-Q2) 13. 257/Chny/2022 2015-16(24Q-Q3) 14. 258/Chny/2022

M/S SOUTH EAST CONSTRUCTIONS CO.P LTD112, KALIAMMAN KOIL STREET, NATESA NAGAR, VIRUGAMBAKKAM,CHENNAI vs. DCIT,CPC, GHAZIABAD

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 247/CHNY/2022[2014-15(24Q-Q3)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

112, Kaliamman Koil Street, CPC, 7. 251/Chny/2022 2014-15(24Q-Q4) Natesan Nagar, Ghaziabad. 8. 252/Chny/2022 2015-16(24Q-Q1) Virugambakkam, 9. 253/Chny/2022 2015-16(24Q-Q2) Chennai – 600 092. 10. 254/Chny/2022 2015-16(24Q-Q3) [PAN: AAJCS 4089 F] 11. 255/Chny/2022 2015-16(24Q-Q1) 12. 256/Chny/2022 2015-16(26Q-Q2) 13. 257/Chny/2022 2015-16(24Q-Q3) 14. 258/Chny/2022

M/S SOUTH EAST CONSTRUCTIONS CO.P LTD,CHENNAI vs. DCIT,CPC, GHAZIABAD

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 255/CHNY/2022[2015-16(26Q-Q1)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

112, Kaliamman Koil Street, CPC, 7. 251/Chny/2022 2014-15(24Q-Q4) Natesan Nagar, Ghaziabad. 8. 252/Chny/2022 2015-16(24Q-Q1) Virugambakkam, 9. 253/Chny/2022 2015-16(24Q-Q2) Chennai – 600 092. 10. 254/Chny/2022 2015-16(24Q-Q3) [PAN: AAJCS 4089 F] 11. 255/Chny/2022 2015-16(24Q-Q1) 12. 256/Chny/2022 2015-16(26Q-Q2) 13. 257/Chny/2022 2015-16(24Q-Q3) 14. 258/Chny/2022

M/S SOUTH EAST CONSTRUCTIONS CO. LTD.1,CHENNAI vs. DCIT, CPC, GHAZIABAD

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 257/CHNY/2022[2015-16(26Q-Q3)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

112, Kaliamman Koil Street, CPC, 7. 251/Chny/2022 2014-15(24Q-Q4) Natesan Nagar, Ghaziabad. 8. 252/Chny/2022 2015-16(24Q-Q1) Virugambakkam, 9. 253/Chny/2022 2015-16(24Q-Q2) Chennai – 600 092. 10. 254/Chny/2022 2015-16(24Q-Q3) [PAN: AAJCS 4089 F] 11. 255/Chny/2022 2015-16(24Q-Q1) 12. 256/Chny/2022 2015-16(26Q-Q2) 13. 257/Chny/2022 2015-16(24Q-Q3) 14. 258/Chny/2022

M/S SOUTH EAST CONSTRUCTIONS CO.P LTD1,CHENNAI vs. DCIT,CPC, GHAZIABAD

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 253/CHNY/2022[2015-16 (24Q-Q2)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

112, Kaliamman Koil Street, CPC, 7. 251/Chny/2022 2014-15(24Q-Q4) Natesan Nagar, Ghaziabad. 8. 252/Chny/2022 2015-16(24Q-Q1) Virugambakkam, 9. 253/Chny/2022 2015-16(24Q-Q2) Chennai – 600 092. 10. 254/Chny/2022 2015-16(24Q-Q3) [PAN: AAJCS 4089 F] 11. 255/Chny/2022 2015-16(24Q-Q1) 12. 256/Chny/2022 2015-16(26Q-Q2) 13. 257/Chny/2022 2015-16(24Q-Q3) 14. 258/Chny/2022

M/S SOUTH EAST CONSTRUCTIONS CO.P LTD,CHENNAI vs. DCIT,CPC, GHAZIABAD

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 248/CHNY/2022[214-15(244Q-Q4)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

112, Kaliamman Koil Street, CPC, 7. 251/Chny/2022 2014-15(24Q-Q4) Natesan Nagar, Ghaziabad. 8. 252/Chny/2022 2015-16(24Q-Q1) Virugambakkam, 9. 253/Chny/2022 2015-16(24Q-Q2) Chennai – 600 092. 10. 254/Chny/2022 2015-16(24Q-Q3) [PAN: AAJCS 4089 F] 11. 255/Chny/2022 2015-16(24Q-Q1) 12. 256/Chny/2022 2015-16(26Q-Q2) 13. 257/Chny/2022 2015-16(24Q-Q3) 14. 258/Chny/2022

M/S SOUTH EAST CONSTRUCTIONS CO.P LTD,CHENNAI vs. DCIT,CPC, GHAZIABAD

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 249/CHNY/2022[2014-15(24Q-Q2)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

112, Kaliamman Koil Street, CPC, 7. 251/Chny/2022 2014-15(24Q-Q4) Natesan Nagar, Ghaziabad. 8. 252/Chny/2022 2015-16(24Q-Q1) Virugambakkam, 9. 253/Chny/2022 2015-16(24Q-Q2) Chennai – 600 092. 10. 254/Chny/2022 2015-16(24Q-Q3) [PAN: AAJCS 4089 F] 11. 255/Chny/2022 2015-16(24Q-Q1) 12. 256/Chny/2022 2015-16(26Q-Q2) 13. 257/Chny/2022 2015-16(24Q-Q3) 14. 258/Chny/2022

M/S SOUTH EAST CONSTRUCTUIONS COMPANY P LTD,CHENNAI vs. DCIT,CPC, GAZIABAD

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 245/CHNY/2022[2014-15(24Q-Q1)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

112, Kaliamman Koil Street, CPC, 7. 251/Chny/2022 2014-15(24Q-Q4) Natesan Nagar, Ghaziabad. 8. 252/Chny/2022 2015-16(24Q-Q1) Virugambakkam, 9. 253/Chny/2022 2015-16(24Q-Q2) Chennai – 600 092. 10. 254/Chny/2022 2015-16(24Q-Q3) [PAN: AAJCS 4089 F] 11. 255/Chny/2022 2015-16(24Q-Q1) 12. 256/Chny/2022 2015-16(26Q-Q2) 13. 257/Chny/2022 2015-16(24Q-Q3) 14. 258/Chny/2022

PRAKASHCHAND JAIN,CHENNAI vs. DCIT, CC2(3), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 68/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 Mar 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.68/Chny/2024 िनधा रण वष /Assessment Year: 2017-18 Prakashchand Jain, The Dy. Commissioner Of V. 39 & 40 Bakers Street, Income Tax, Choolai, Chennai – 600 112. Central Circle-2(3), Chennai. [Pan: Ahhpp 1690D] (अपीलाथ$/Appellant) (%&थ$/Respondent) अपीलाथ$कीओरसे/ Appellant By : Mr. N. Arjun Raj, Advocate %&थ$कीओरसे /Respondent By Shri R. Clement Ramesh : Kumar, Cit सुनवाईकीतारीख/Date Of Hearing : 10.12.2024 घोषणाकीतारीख /Date Of Pronouncement 07.03.2025 :

For Appellant: Mr. N. Arjun Raj, Advocate
Section 132Section 153Section 153ASection 270A

112. Central Circle-2(3), Chennai. [PAN: AHHPP 1690D] (अपीलाथ$/Appellant) (%&थ$/Respondent) अपीलाथ$कीओरसे/ Appellant by : Mr. N. Arjun Raj, Advocate %&थ$कीओरसे /Respondent by Shri R. Clement Ramesh : Kumar, CIT सुनवाईकीतारीख/Date of Hearing : 10.12.2024 घोषणाकीतारीख /Date of Pronouncement 07.03.2025 : आदेश / O R D E R PER ABY T. VARKEY, J.M: This is an appeal preferred

ITO (IT), WARD 2(1), CHENNAI, CHENNAI vs. ROHITKUMAR NEMCHAND PIPARIA, CHENNAI

The appeal stands allowed for statistical purposes

ITA 1326/CHNY/2023[2008-09]Status: DisposedITAT Chennai31 Dec 2024AY 2008-09

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1326/Chny/2023 (िनधा*रण वष* / Assessment Year: 2008-09) Income Tax Officer Shri Rohitkumar Nemchand Piparia बनाम International Taxation Ward-2(1), #34 (Old #77), Meddox Street, / Vs. Chennai. Choolai, Chennai-600 112. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Akzpp-0661-M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Assessee By : Shri T. Banusekar & Ms.Samyuktha Banusekar (Advocates) - Ld. Ars " थ"कीओरसे/Revenue By : Shri Nilay Baran Som (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 07-10-2024 घोषणाकीतारीख /Date Of Pronouncement : 31-12-2024 आदेश / O R D E R

For Appellant: Shri T. Banusekar & Ms.SamyukthaFor Respondent: Shri Nilay Baran Som (CIT) - Ld. DR
Section 143(3)Section 148Section 271(1)(c)

112. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AKZPP-0661-M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Assessee by : Shri T. Banusekar & Ms.Samyuktha Banusekar (Advocates) - Ld. ARs " थ"कीओरसे/Revenue by : Shri Nilay Baran Som (CIT) - Ld. DR सुनवाईकीतारीख/Date of Hearing : 07-10-2024 घोषणाकीतारीख /Date of Pronouncement : 31-12-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member