DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, CHENNAI

In the result, all the six appeals of the Revenue are\ndismissed

145 taxmann.com 665 (Delhi) the Hon'ble\nDelhi High Court had held that Where in penalty notice,\nAssessing Officer failed to specify limb of underreporting' or\n'misreporting' of income, under which penalty proceedings had\nbeen initiated, penalty notice was erroneous and arbitrary and,\nthus, petitioner was to be granted immunity under section 270AA\n6.5.7 The undersigned upon examination

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

145 taxmann.com 665 (Delhi) the Hon'ble\nDelhi High Court had held that Where in penalty notice,\nAssessing Officer failed to specify limb of underreporting' or\n'misreporting' of income, under which penalty proceedings had\nbeen initiated, penalty notice was erroneous and arbitrary and,\nthus, petitioner was to be granted immunity under section 270AA\n6.5.7 The undersigned upon examination

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

145 taxmann.com 665 (Delhi) the Hon'ble\nDelhi High Court had held that Where in penalty notice,\nAssessing Officer failed to specify limb of underreporting' or\n'misreporting' of income, under which penalty proceedings had\nbeen initiated, penalty notice was erroneous and arbitrary and,\nthus, petitioner was to be granted immunity under section 270AA\n6.5.7 The undersigned upon examination

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

145 taxmann.com 665 (Delhi) the Hon'ble\nDelhi High Court had held that Where in penalty notice,\nAssessing Officer failed to specify limb of underreporting' or\n'misreporting' of income, under which penalty proceedings had\nbeen initiated, penalty notice was erroneous and arbitrary and,\nthus, petitioner was to be granted immunity under section 270AA\n6.5.7 The undersigned upon examination

DCIT, CHENNAI vs. JAGATHRAKSKAN SRINISHA, CHENNAI

145 gms)\nAY 2012-13\n1,97,54,261\nAY 2013-14\n16,06,290\n41,84,410 (1,605 gms)\nAY 2014-15\n43,86,555\n37, 69,343 (1,446 gms)\nAY 2015-16\n68,16,158\n79,73,302 (3,060 gms)\nAY 2016-17\n45,50,376\n39,13,497 (1,350 gms)\nTotal

DCIT, CHENNAI vs. JAGATHRAKSHAKAN SRINISHA, CHENNAI

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

145 gms)\nAY 2012-13\n1,97,54,261\nAY 2013-14\n16,06,290\n41,84,410 (1,605 gms)\nAY 2014-15\n43,86,555\n37, 69,343 (1,446 gms)\nAY 2015-16\n68,16,158\n79,73,302 (3,060 gms)\nAY 2016-17\n45,50,376\n39,13,497 (1,350 gms)\nTotal

DCIT, CHENNAI vs. JAGATHRAKSHAKAN SRINISHA, CHENNAI

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

145 gms)\nAY 2012-13\n1,97,54,261\nAY 2013-14\n16,06,290\n41,84,410 (1,605 gms)\nAY 2014-15\n43,86,555\n37, 69,343 (1,446 gms)\nAY 2015-16\n68,16,158\n79,73,302 (3,060 gms)\nAY 2016-17\n45,50,376\n39,13,497 (1,350 gms)\nTotal

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(1), CHENNAI

penalty\nproceedings under section 274 read with section 271(1)(c) of the Act, without\nappreciating the contentions placed in the above grounds.\n\nThe Appellant craves leave to add, supplement, amend, delete or otherwise\nmodify any of the grounds stated hereinabove at the time of hearing.\"\n\n4. Ground No. 1 is general in nature and hence, doesn

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED, CHENNAI

penalty\nproceedings under section 274 read with section 271(1)(c) of the Act, without\nappreciating the contentions placed in the above grounds.\nThe Appellant craves leave to add, supplement, amend, delete or otherwise\nmodify any of the grounds stated hereinabove at the time of hearing.\n4. Ground No. 1 is general in nature and hence, doesn't require\nany

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED, CHENNAI

penalty\nproceedings under section 274 read with section 271(1)(c) of the Act, without\nappreciating the contentions placed in the above grounds.\n\nThe Appellant craves leave to add, supplement, amend, delete or otherwise\nmodify any of the grounds stated hereinabove at the time of hearing.\n\n-5-\nITA Nos.1193, 1194, 1205 to 1207,\n1262 to 1266/CHNY/2024

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED, CHENNAI

penalty\nproceedings under section 274 read with section 271(1)(c) of the Act, without\nappreciating the contentions placed in the above grounds.\nThe Appellant craves leave to add, supplement, amend, delete or otherwise\nmodify any of the grounds stated hereinabove at the time of hearing.\n- 4 -\nITA Nos.1193, 1194, 1205 to 1207,\n1262 to 1266/CHNY/2024\n4. Ground

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(1), CHENNAI

penalty\nproceedings under section 274 read with section 271(1)(c) of the Act, without\nappreciating the contentions placed in the above grounds.\nThe Appellant craves leave to add, supplement, amend, delete or otherwise\nmodify any of the grounds stated hereinabove at the time of hearing.\n- 4 -\nITA Nos.1193, 1194, 1205 to 1207,\n1262 to 1266/CHNY/2024\n4. Ground

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(1), CHENNAI

penalty\nproceedings under Section 274 read with Section 271(1)(c) of the Act, without\nappreciating the contentions placed in the above grounds.\nThe Appellant craves leave to add, supplement, amend, delete or otherwise\nmodify any of the grounds stated hereinabove at the time of hearing.\n- 4 -\nITA Nos.1193, 1194, 1205 to 1207,\n1262 to 1266/CHNY/2024\n4. Ground

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED, CHENNAI

penalty\nproceedings under Section 274 read with Section 271(1)(c) of the Act, without\nappreciating the contentions placed in the above grounds.\nThe Appellant craves leave to add, supplement, amend, delete or otherwise\nmodify any of the grounds stated hereinabove at the time of hearing.\n4. Ground No. 1 is general in nature and hence, doesn't require\nany

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(1),, CHENNAI

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs The Asst. Commissioner Of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent)

penalty proceedings under section 274 read with section 271(1)(c) of the Act, without appreciating the contentions placed in the above grounds. The Appellant craves leave to add, supplement, amend, delete or otherwise modify any of the grounds stated hereinabove at the time of hearing.” - 5 - ITA Nos.1193, 1194, 1205 to 1207, 1262 to 1266/CHNY/2024 4. Ground

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(1),, CHENNAI

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs The Asst. Commissioner Of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent)

penalty proceedings under section 274 read with section 271(1)(c) of the Act, without appreciating the contentions placed in the above grounds. The Appellant craves leave to add, supplement, amend, delete or otherwise modify any of the grounds stated hereinabove at the time of hearing.” - 5 - ITA Nos.1193, 1194, 1205 to 1207, 1262 to 1266/CHNY/2024 4. Ground

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

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