M/S. LALITHA JEWELLERY MART LTD.,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, all the appeals of the assessee are partly allowed

Bench: Shri Aby T. Varkey & Shrimanoj Kumar Aggarwal

u/s 131 of the Act, in our view, the same cannot be used against the , in our view, the same cannot be used against the , in our view, the same cannot be used against the assessee. As rightly pointed out by ointed out by Ld. AR, in our view, the assessee is R, in our view, the assessee is being

DCIT, CHENNAI vs. JAGATHRAKSKAN SRINISHA, CHENNAI

u/s 270A of the Act and dismiss the Grounds of Appeal filed by\nthe AO and/or provide such other relief as the case deems fit, for which act of\njustice, the Respondent shall ever be grateful.”\n33.\nWe have heard the arguments of both the parties and perused the orders of\nthe authorities below. We find that AO had initiated

ANOTRA REALATORS PRIVATE LIMITED,CHENNAI vs. PCIT (CENTRAL)- 1, CHENNAI

In the result, the appeal filed by the assessee is allowed

u/s 271AAC are initiated separately.\n7. The Tax Computation Sheet and Demand Notice are enclosed.\n8. This order is passed with the prior approval of the Additional\nCommissioner of Income Tax, Central Range-1, Chennai as per section\n153D of the Income Tax Act.\nFrom the above, it is clear that this order is passed with the prior\napproval

DCIT, CHENNAI vs. JAGATHRAKSHAKAN SRINISHA, CHENNAI

In the result, the appeals filed by the Revenue in I

u/s 270A of the Act and dismiss the Grounds of Appeal filed by\nthe AO and/or provide such other relief as the case deems fit, for which act of\njustice, the Respondent shall ever be grateful.”\n:-28-:\nITA. Nos.: 1253, 1264 &\n1271/Chny/2025\n33.\nWe have heard the arguments of both the parties and perused the orders of\nthe authorities

DCIT, CHENNAI vs. JAGATHRAKSHAKAN SRINISHA, CHENNAI

In the result, the appeals filed by the Revenue in I

u/s 270A of the Act and dismiss the Grounds of Appeal filed by\nthe AO and/or provide such other relief as the case deems fit, for which act of\njustice, the Respondent shall ever be grateful.”\n:-27-:\nITA. Nos.: 1253, 1264 &\n1271/Chny/2025\n33. We have heard the arguments of both the parties and perused the orders of\nthe authorities

R.EASWARAMOORTHY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

131 of the Act. 11. For the relevant AY 2012 For the relevant AY 2012-13, the assessee is noted to have filed 13, the assessee is noted to have filed his return of income on 16.10.2013. Having regard to the time limit set out in income on 16.10.2013. Having regard to the time limit set out in income

K. BASKAR,KARUR vs. ITO, WARD-1, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

131 of the Act. 11. For the relevant AY 2012 For the relevant AY 2012-13, the assessee is noted to have filed 13, the assessee is noted to have filed his return of income on 16.10.2013. Having regard to the time limit set out in income on 16.10.2013. Having regard to the time limit set out in income

RAMASAMY PALANISAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

131 of the Act. 11. For the relevant AY 2012 For the relevant AY 2012-13, the assessee is noted to have filed 13, the assessee is noted to have filed his return of income on 16.10.2013. Having regard to the time limit set out in income on 16.10.2013. Having regard to the time limit set out in income

RAMASAMY PALANISAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

131 of the Act. 11. For the relevant AY 2012 For the relevant AY 2012-13, the assessee is noted to have filed 13, the assessee is noted to have filed his return of income on 16.10.2013. Having regard to the time limit set out in income on 16.10.2013. Having regard to the time limit set out in income

K. SADASIVAM,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

131 of the Act. 11. For the relevant AY 2012 For the relevant AY 2012-13, the assessee is noted to have filed 13, the assessee is noted to have filed his return of income on 16.10.2013. Having regard to the time limit set out in income on 16.10.2013. Having regard to the time limit set out in income

M. VELUSAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

131 of the Act. 11. For the relevant AY 2012 For the relevant AY 2012-13, the assessee is noted to have filed 13, the assessee is noted to have filed his return of income on 16.10.2013. Having regard to the time limit set out in income on 16.10.2013. Having regard to the time limit set out in income

M. NATESAN,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

131 of the Act. 11. For the relevant AY 2012 For the relevant AY 2012-13, the assessee is noted to have filed 13, the assessee is noted to have filed his return of income on 16.10.2013. Having regard to the time limit set out in income on 16.10.2013. Having regard to the time limit set out in income

P. KARUNANITHI,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

131 of the Act. 11. For the relevant AY 2012 For the relevant AY 2012-13, the assessee is noted to have filed 13, the assessee is noted to have filed his return of income on 16.10.2013. Having regard to the time limit set out in income on 16.10.2013. Having regard to the time limit set out in income

M. VELUSAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

131 of the Act. 11. For the relevant AY 2012 For the relevant AY 2012-13, the assessee is noted to have filed 13, the assessee is noted to have filed his return of income on 16.10.2013. Having regard to the time limit set out in income on 16.10.2013. Having regard to the time limit set out in income

S. ARAVIND,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

131 of the Act. 11. For the relevant AY 2012 For the relevant AY 2012-13, the assessee is noted to have filed 13, the assessee is noted to have filed his return of income on 16.10.2013. Having regard to the time limit set out in income on 16.10.2013. Having regard to the time limit set out in income

K. KATHIRVEL,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

131 of the Act. 11. For the relevant AY 2012 For the relevant AY 2012-13, the assessee is noted to have filed 13, the assessee is noted to have filed his return of income on 16.10.2013. Having regard to the time limit set out in income on 16.10.2013. Having regard to the time limit set out in income

P. NALLUSAMY,KARUR vs. ITO, WARD-1, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

131 of the Act. 11. For the relevant AY 2012 For the relevant AY 2012-13, the assessee is noted to have filed 13, the assessee is noted to have filed his return of income on 16.10.2013. Having regard to the time limit set out in income on 16.10.2013. Having regard to the time limit set out in income

K. BASKAR,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

131 of the Act. 11. For the relevant AY 2012 For the relevant AY 2012-13, the assessee is noted to have filed 13, the assessee is noted to have filed his return of income on 16.10.2013. Having regard to the time limit set out in income on 16.10.2013. Having regard to the time limit set out in income