ACIT CENTRAL CIRCLE 1(1), CHENNAI vs. SARDARMAL KOTHARI, CHENNAI

In the result, the assessee’s petition as filed u/r 27 stand dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

153(1)(b) of the Act. The only addition / disallowance made in the assessment order was disallowance u/s 14A and treatment of agricultural income for Rs.0.33 Lacs. However, since self-assessment tax was not paid and the assessee failed to rectify the defect, the return was treated as not filed and the assessment was made on best judgment basis u/s

ACIT CENTRLA CIRCLE 1(1), CHENNAI vs. SHANTILAL KOTHARI, CHENNAI

In the result, the assessee’s petition as filed u/r 27 stand dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

153(1)(b) of the Act. The only addition / disallowance made in the assessment order was disallowance u/s 14A and treatment of agricultural income for Rs.1.50 Lacs. However, since self-assessment tax was not paid and the assessee failed to rectify the defect, the return was treated as not filed and the assessment was made on best judgment basis u/s

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

u/s 271AAC are initiated separately. 7. The Tax Computation Sheet and Demand Notice are enclosed. 8. This order is passed with the prior approval of the Additional Commissioner of Income Tax, Central Range-1, Chennai as per section 153D of the Income Tax Act. From the above, it is clear that this order is passed with the prior approval

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

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

153 assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of proceedings under this section or recompute the loss or depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section

M/S. ANISH KUMAR EDUCATION TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

153 assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of proceedings under this section or recompute the loss or depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section

ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

153 assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of proceedings under this section or recompute the loss or depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section

M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

153 assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of proceedings under this section or recompute the loss or depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

153 assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of proceedings under this section or recompute the loss or depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section

ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

153 assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of proceedings under this section or recompute the loss or depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section

M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

153 assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of proceedings under this section or recompute the loss or depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

153 assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of proceedings under this section or recompute the loss or depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

153 assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of proceedings under this section or recompute the loss or depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section

M/S. ARCHANA FEMALE CHILD TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

153 assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of proceedings under this section or recompute the loss or depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section

M/S. ANISH KUMAR EDUCATION TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

153 assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of proceedings under this section or recompute the loss or depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section