ST.JOSEPHS EDUCATIONAL TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

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

Bench: Shri Aby T. Varkey & Shri Jagadish

142 taxmann.com 38 • Hon’ble ITAT – Chennai – ShriMelekandyPuthalathFarookVs ACIT – ITA No. 1890/CHNY/2024 dated 05-11-2024 • Hon’ble ITAT – Chennai – Enrica Enterprises P. Ltd. Vs. DCIT [2024] 163 taxmann.com 105 • Hon’ble ITAT- Delhi – Jaina Marketing & Associates Vs DCIT [2024] 162 taxmann.com 439 (Delhi - Trib.) ITA Nos.3293 & 3294/Chny/2024 (AYs 2018-19 & 2020-21) St. Joseph’s Educational Trust & ITA Nos.3295

ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE-10, CHENNAI vs. SJ SURYAH, CHENNAI

In the result, appeal filed by the assessee is allowed and appeal filed by the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.806/Chny/2023 िनधा"रण वष"/Assessment Year: 2002-03 V. Shri S.J.Suryah, The Asst. Commissioner- No.35-1D, Of Income Tax, 114, Neelakanta Mehta Street, Central Circle-2(4), T. Nagar, Chennai-600 017. Chennai. [Pan: Alyps 3012 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

iii. Initiated for concealment of total income has been met. Section 271(1B) clarifies if due recording of reason for initiation of penalty proceeding is mentioned in the body of the Assessment order, and then it would constitute recording of satisfaction under section 271(1) of the Act. B. When the initiation of penalty proceeding considered does communicated

SHRI.S.J.SURYAH,CHENNAI, TAMIL NADU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), CHENNAI

In the result, appeal filed by the assessee is allowed and appeal filed by the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.806/Chny/2023 िनधा"रण वष"/Assessment Year: 2002-03 V. Shri S.J.Suryah, The Asst. Commissioner- No.35-1D, Of Income Tax, 114, Neelakanta Mehta Street, Central Circle-2(4), T. Nagar, Chennai-600 017. Chennai. [Pan: Alyps 3012 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

iii. Initiated for concealment of total income has been met. Section 271(1B) clarifies if due recording of reason for initiation of penalty proceeding is mentioned in the body of the Assessment order, and then it would constitute recording of satisfaction under section 271(1) of the Act. B. When the initiation of penalty proceeding considered does communicated

ST. JOSHEPHS INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

142 taxmann.com 38\n• Hon'ble ITAT - Chennai ShriMelekandyPuthalathFarookVs ACIT ITA No. 1890/CHNY/2024\ndated 05-11-2024\n• Hon'ble ITAT – Chennai – Enrica Enterprises P. Ltd. Vs. DCIT [2024] 163 taxmann.com 105\n• Hon'ble ITAT- Delhi Jaina Marketing & Associates Vs DCIT [2024] 162 taxmann.com 439\n(Delhi - Trib.)\n:: 14 ::\nITA Nos.3293 & 3294/Chny/2024

ST. JOSEPHS EDUCATIONAL TRUST,CHENNAI vs. DCIT, CENTRAL CIRCLE-193), CHENNAI

142 taxmann.com 38\n•\nHon'ble ITAT - Chennai\nShriMelekandyPuthalathFarookVs ACIT ITA No. 1890/CHNY/2024\ndated 05-11-2024\n•\nHon'ble ITAT – Chennai – Enrica Enterprises P. Ltd. Vs. DCIT [2024] 163 taxmann.com 105\n•\nHon'ble ITAT- Delhi\nJaina Marketing & Associates Vs DCIT [2024] 162 taxmann.com 439\n(Delhi - Trib.)\n:: 14 ::\nFollowing the Hon'ble SC decision in the case

JAY FARM HOUSE,CHENNAI vs. ACIT, CHENNAI

In the result, the appeal of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

271(1)(b). Against the order, the assessee is in appeal before us. 16. The Learned AR submitted that the appellant had filed a return declaring an income of Rs.16,800/- which was accepted under Section 143(1) and, later, u/s 143(3). Copies of the Return of Income and Orders u/s. 143(1)(a) and 143(3) are enclosed

M/S. J FARM HOUSE,CHENNAI vs. ACIT, CHENNAI

In the result, the appeal of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

271(1)(b). Against the order, the assessee is in appeal before us. 16. The Learned AR submitted that the appellant had filed a return declaring an income of Rs.16,800/- which was accepted under Section 143(1) and, later, u/s 143(3). Copies of the Return of Income and Orders u/s. 143(1)(a) and 143(3) are enclosed

JAY FARM HOUSE,CHENNAI vs. ACIT, CHENNAI

In the result, the appeal of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

271(1)(b). Against the order, the assessee is in appeal before us. 16. The Learned AR submitted that the appellant had filed a return declaring an income of Rs.16,800/- which was accepted under Section 143(1) and, later, u/s 143(3). Copies of the Return of Income and Orders u/s. 143(1)(a) and 143(3) are enclosed

JAY FARM HOUSE,CHENNAI vs. ACIT, CHENNAI

In the result, the appeal of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

271(1)(b). Against the order, the assessee is in appeal before us. 16. The Learned AR submitted that the appellant had filed a return declaring an income of Rs.16,800/- which was accepted under Section 143(1) and, later, u/s 143(3). Copies of the Return of Income and Orders u/s. 143(1)(a) and 143(3) are enclosed

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

SHRI. VEDAMURTHY,CHENNAI vs. ACIT, CNETRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

M/S. RSV SKIN & LASER CENTRE,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4),, CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CNETRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

SHRI. VEDAMURTHY,CHENNAI vs. ACIT, CNETRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

SHRI. VEDAMURTHY,CHENNAI vs. ACIT, CENATRAL CIRCLE 1(4). CHENNAI, CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CNETRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

M/S. RSV SKIN & LASER CENTRE,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4),, CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

SHRI. VEDAMURTHY,CHENNAI vs. ACIT, CNETRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1