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

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

u/s 271(1)(c) of the Act is not sustainable in the eyes of law.\nTherefore, all the grounds raised by the appellant upon the levy of the\npenalty are hereby treated as allowed and the AO is directed to delete the\npenalty levied amounting Rs.1,11,89,533/- for the AY 2015-16.”\n23.\nAggrieved by the order

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

u/s 271(1)(c) of the Act is not sustainable in the eyes of law.\nTherefore, all the grounds raised by the appellant upon the levy of the\npenalty are hereby treated as allowed and the AO is directed to delete the\npenalty levied amounting Rs.1,11,89,533/- for the AY 2015-16.”\n23. Aggrieved by the order

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

u/s 271(1)(c) of the Act is not sustainable in the eyes of law.\nTherefore, all the grounds raised by the appellant upon the levy of the\npenalty are hereby treated as allowed and the AO is directed to delete the\npenalty levied amounting Rs.1,11,89,533/- for the AY 2015-16.”\n23.\nAggrieved by the order

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

u/s 271(1)(c) of the Act is not sustainable in the eyes of law.\nTherefore, all the grounds raised by the appellant upon the levy of the\npenalty are hereby treated as allowed and the AO is directed to delete the\npenalty levied amounting Rs.1,11,89,533/- for the AY 2015-16.”\n23.\nAggrieved by the order

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

u/s 271(1)(c) of the Act is not sustainable in the eyes of law.\nTherefore, all the grounds raised by the appellant upon the levy of the\npenalty are hereby treated as allowed and the AO is directed to delete the\npenalty levied amounting Rs.1,11,89,533/- for the AY 2015-16.”\n23.\nAggrieved by the order

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

SS74 SALEM STEEL PLANT EMPLOYEE CO-OP STORES LTD.,SALEM vs. ITO, WARD-1(6), SALEM

In the result, the appeals of the assessee are decided as under:-

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1290/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1291/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1292/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1293/Chny/2025, Assessment Years: 2017-18

271(1)(c ) and 271B for AY-2012-13. The appeal vide ITA No.1293 is contesting order u/s 144 for AY-2016-17 2.0 The registry informed that there is a delay 5 days in appeals filed by the ITA No.1290 and 1293. The assesse has pleaded that there was some misunderstanding qua limitation timelines contributing to the impugned delay

SS74 SALEM STEEL PLANT EMPLOYEE CO-OP STORES LTD.,SALEM vs. ITO, WARD-1(6), SALEM

In the result, the appeals of the assessee are decided as under:-

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1290/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1291/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1292/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1293/Chny/2025, Assessment Years: 2017-18

271(1)(c ) and 271B for AY-2012-13. The appeal vide ITA No.1293 is contesting order u/s 144 for AY-2016-17 2.0 The registry informed that there is a delay 5 days in appeals filed by the ITA No.1290 and 1293. The assesse has pleaded that there was some misunderstanding qua limitation timelines contributing to the impugned delay

SS74 SALEM STEEL PLANT EMPLOYEE CO-OP STORES LTD.,SALEM vs. ITO, WARD-1(6), SALEM

In the result, the appeals of the assessee are decided as under:-

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1290/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1291/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1292/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1293/Chny/2025, Assessment Years: 2017-18

271(1)(c ) and 271B for AY-2012-13. The appeal vide ITA No.1293 is contesting order u/s 144 for AY-2016-17 2.0 The registry informed that there is a delay 5 days in appeals filed by the ITA No.1290 and 1293. The assesse has pleaded that there was some misunderstanding qua limitation timelines contributing to the impugned delay

SS74 SALEM STEEL PLANT EMPLOYEE CO-OP STORES LTD.,SALEM vs. ITO, WARD-1(6), SALEM

In the result, the appeals of the assessee are decided as under:-

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1290/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1291/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1292/Chny/2025, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1293/Chny/2025, Assessment Years: 2017-18

271(1)(c ) and 271B for AY-2012-13. The appeal vide ITA No.1293 is contesting order u/s 144 for AY-2016-17 2.0 The registry informed that there is a delay 5 days in appeals filed by the ITA No.1290 and 1293. The assesse has pleaded that there was some misunderstanding qua limitation timelines contributing to the impugned delay

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), CHENNAI, CHENNAI vs. BONDALAPATI SHIVAJI RAO, CHENNAI

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

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1044/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 V. Shri Bondalapati Shivaji Rao, The Dcit, 121, Shankar Nagar, M.G. Road, Central Circle-1(2), Pammal, Chennai-600 075. Chennai. [Pan: Aahpb 0083 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.1103/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 V. The Dcit, Shri Bondalapati Shivaji Rao, Central Circle-1(2), 121, Shankar Nagar, Chennai. M.G. Road, Pammal, Chennai-600 075. [Pan: Aahpb 0083 D] (अपीलाथ"/Appellant) (""थ"/Respondent)

153, the Assessing Officer will issue notice as per provisions of 153A. The intention of the parliament for separate Sections for issuing notice u/s 143(2) and Section 153A is specifically different ITA No.1103/Chny/2023 (AY 2019-20) Bondalapati Shivaji Rao :: 27 :: and falls in particular circumstances mentioned in those particular Sections. It cannot be interlocated or inter related. Clearly, here

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

153 referred to as the relevant assessment year) : assessment year) : Provided that where an assessment under sub Provided that where an assessment under sub-section (3) of section (3) of section 143 or this section has been made section 143 or this section has been made for the relevant for the relevant assessment year, assessment year, no action shall

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

153 referred to as the relevant assessment year) : assessment year) : Provided that where an assessment under sub Provided that where an assessment under sub-section (3) of section (3) of section 143 or this section has been made section 143 or this section has been made for the relevant for the relevant assessment year, assessment year, no action shall

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

153 referred to as the relevant assessment year) : assessment year) : Provided that where an assessment under sub Provided that where an assessment under sub-section (3) of section (3) of section 143 or this section has been made section 143 or this section has been made for the relevant for the relevant assessment year, assessment year, no action shall

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

153 referred to as the relevant assessment year) : assessment year) : Provided that where an assessment under sub Provided that where an assessment under sub-section (3) of section (3) of section 143 or this section has been made section 143 or this section has been made for the relevant for the relevant assessment year, assessment year, no action shall

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

153 referred to as the relevant assessment year) : assessment year) : Provided that where an assessment under sub Provided that where an assessment under sub-section (3) of section (3) of section 143 or this section has been made section 143 or this section has been made for the relevant for the relevant assessment year, assessment year, no action shall

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

153 referred to as the relevant assessment year) : assessment year) : Provided that where an assessment under sub Provided that where an assessment under sub-section (3) of section (3) of section 143 or this section has been made section 143 or this section has been made for the relevant for the relevant assessment year, assessment year, no action shall

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

153 referred to as the relevant assessment year) : assessment year) : Provided that where an assessment under sub Provided that where an assessment under sub-section (3) of section (3) of section 143 or this section has been made section 143 or this section has been made for the relevant for the relevant assessment year, assessment year, no action shall