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

ACIT CENTRAL CIRCLE 1(2), CHENNAI vs. TVH ENERGY RESOURCES PRIVATE LIMITED, CHENNAI

In the result the appeal of the assessee is allowed and the appeal of the Revenue is allowed for statistical purposes

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

Section 69C of the Act.. 6.1 Before the Ld.CIT(A) the assessee had made submission that it had neither incurred such cash expenditure nor made such cash payment to sub-contractors. However the Ld.CIT(A) upheld the order of the Ld.AO by observing as under:- While dealing with similar issue for the A.Y.2011-12 in ITA No. 196/16-17 dated

TVH ENERGY RESOURCES PVT LTD.,CHENNAI vs. DCIT CENTRAL CIRCLE 1(2), CHENNAI

In the result the appeal of the assessee is allowed and the appeal of the Revenue is allowed for statistical purposes

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

Section 69C of the Act.. 6.1 Before the Ld.CIT(A) the assessee had made submission that it had neither incurred such cash expenditure nor made such cash payment to sub-contractors. However the Ld.CIT(A) upheld the order of the Ld.AO by observing as under:- While dealing with similar issue for the A.Y.2011-12 in ITA No. 196/16-17 dated

PARRY INFRASTRUCTURE CO P LTD. ,CHENNAI vs. DCIT CORPORATE CIRCLE 5(1) , CHENNAI

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

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

197 issued enhancement notice u/s.251(2) of the Act dated 11.03.2019 and after reproducing the same show-cause notice in the appellate order enhanced the assessment at Rs.45,91,25,185/- by observing in paras 38 to 41 as under:- 38. In response to the notice issued for enhancement of income in terms of provisions contained u/s

DR.L.SARAVANAN,CHENNAI vs. ITO CORPORATE WARD 1(1), CHENNAI

In the result, all the appeals filed by Dr

Bench: Shri George Mathan & Shri A.Mohan Alankamony

271 4,08,21,080 1,35,37,844 1,15,33,972 2010-11 1,03,35,401 2,46,58,065 2,12,06,746 51,08,161 2011-12 1,10,57,253 3,20,62,648 1,88,16,862 1,45,40,542 35,99,514 It was a submission that ld. Assessing Officer held

DR.L.SARAVANAN,CHENNAI vs. ITO CORPORATE WARD 1(1), CHENNAI

In the result, all the appeals filed by Dr

Bench: Shri George Mathan & Shri A.Mohan Alankamony

271 4,08,21,080 1,35,37,844 1,15,33,972 2010-11 1,03,35,401 2,46,58,065 2,12,06,746 51,08,161 2011-12 1,10,57,253 3,20,62,648 1,88,16,862 1,45,40,542 35,99,514 It was a submission that ld. Assessing Officer held

DR.L.SARAVANAN,CHENNAI vs. ITO CORPORATE WARD 1(1), CHENNAI

In the result, all the appeals filed by Dr

Bench: Shri George Mathan & Shri A.Mohan Alankamony

271 4,08,21,080 1,35,37,844 1,15,33,972 2010-11 1,03,35,401 2,46,58,065 2,12,06,746 51,08,161 2011-12 1,10,57,253 3,20,62,648 1,88,16,862 1,45,40,542 35,99,514 It was a submission that ld. Assessing Officer held

DR.S.MAHALAKSHMI,CHENNAI vs. ITO CORPORATE WARD 1(1), CHENNAI

In the result, all the appeals filed by Dr

Bench: Shri George Mathan & Shri A.Mohan Alankamony

271 4,08,21,080 1,35,37,844 1,15,33,972 2010-11 1,03,35,401 2,46,58,065 2,12,06,746 51,08,161 2011-12 1,10,57,253 3,20,62,648 1,88,16,862 1,45,40,542 35,99,514 It was a submission that ld. Assessing Officer held

DR.L.SARAVANAN,CHENNAI vs. ITO CORPORATE WARD 1(1), CHENNAI

In the result, all the appeals filed by Dr

Bench: Shri George Mathan & Shri A.Mohan Alankamony

271 4,08,21,080 1,35,37,844 1,15,33,972 2010-11 1,03,35,401 2,46,58,065 2,12,06,746 51,08,161 2011-12 1,10,57,253 3,20,62,648 1,88,16,862 1,45,40,542 35,99,514 It was a submission that ld. Assessing Officer held

DR.L.SARAVANAN,CHENNAI vs. ITO CORPORATE WARD 1(1), CHENNAI

In the result, all the appeals filed by Dr

Bench: Shri George Mathan & Shri A.Mohan Alankamony

271 4,08,21,080 1,35,37,844 1,15,33,972 2010-11 1,03,35,401 2,46,58,065 2,12,06,746 51,08,161 2011-12 1,10,57,253 3,20,62,648 1,88,16,862 1,45,40,542 35,99,514 It was a submission that ld. Assessing Officer held

DR.S.MAHALAKSHMI,CHENNAI vs. ITO CORPORATE WARD 1(1), CHENNAI

In the result, all the appeals filed by Dr

Bench: Shri George Mathan & Shri A.Mohan Alankamony

271 4,08,21,080 1,35,37,844 1,15,33,972 2010-11 1,03,35,401 2,46,58,065 2,12,06,746 51,08,161 2011-12 1,10,57,253 3,20,62,648 1,88,16,862 1,45,40,542 35,99,514 It was a submission that ld. Assessing Officer held

DR.S.MAHALAKSHMI,CHENNAI vs. ITO CORPORATE WARD 1(1), CHENNAI

In the result, all the appeals filed by Dr

Bench: Shri George Mathan & Shri A.Mohan Alankamony

271 4,08,21,080 1,35,37,844 1,15,33,972 2010-11 1,03,35,401 2,46,58,065 2,12,06,746 51,08,161 2011-12 1,10,57,253 3,20,62,648 1,88,16,862 1,45,40,542 35,99,514 It was a submission that ld. Assessing Officer held

DR.L.SARAVANAN,CHENNAI vs. ITO CORPORATE WARD 1(1), CHENNAI

In the result, all the appeals filed by Dr

Bench: Shri George Mathan & Shri A.Mohan Alankamony

271 4,08,21,080 1,35,37,844 1,15,33,972 2010-11 1,03,35,401 2,46,58,065 2,12,06,746 51,08,161 2011-12 1,10,57,253 3,20,62,648 1,88,16,862 1,45,40,542 35,99,514 It was a submission that ld. Assessing Officer held

P. PALANISAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

197 (Kar). We respectfully follow the order of Hon’ble Karnataka High Court which was duly affirmed by the Hon’ble Supreme Court accordingly, the initiation notice u/s 153C is quashed. Accordingly, the assessment for A.Ys 2014-15 & 2015-16 u/s 153C r.w.s. 143(3), date of order 26/12/2018 are quashed.” 26. It is apparent from a plain reading

PALANISAMY RAGHUPATHY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

197 (Kar). We respectfully follow the order of Hon’ble Karnataka High Court which was duly affirmed by the Hon’ble Supreme Court accordingly, the initiation notice u/s 153C is quashed. Accordingly, the assessment for A.Ys 2014-15 & 2015-16 u/s 153C r.w.s. 143(3), date of order 26/12/2018 are quashed.” 26. It is apparent from a plain reading

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE -3, COIMBATORE, COIMBATORE vs. P P ENTERPRISES, BENGALURU

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

197 (Kar). We respectfully follow the order of Hon’ble Karnataka High Court which was duly affirmed by the Hon’ble Supreme Court accordingly, the initiation notice u/s 153C is quashed. Accordingly, the assessment for A.Ys 2014-15 & 2015-16 u/s 153C r.w.s. 143(3), date of order 26/12/2018 are quashed.” 26. It is apparent from a plain reading

L KARUPPUSAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

197 (Kar). We respectfully follow the order of Hon’ble Karnataka High Court which was duly affirmed by the Hon’ble Supreme Court accordingly, the initiation notice u/s 153C is quashed. Accordingly, the assessment for A.Ys 2014-15 & 2015-16 u/s 153C r.w.s. 143(3), date of order 26/12/2018 are quashed.” 26. It is apparent from a plain reading

P. PALANISAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

197 (Kar). We respectfully follow the order of Hon’ble Karnataka High Court which was duly affirmed by the Hon’ble Supreme Court accordingly, the initiation notice u/s 153C is quashed. Accordingly, the assessment for A.Ys 2014-15 & 2015-16 u/s 153C r.w.s. 143(3), date of order 26/12/2018 are quashed.” 26. It is apparent from a plain reading