DCIT, CENTRAL CIRCLE-2, MADURAI vs. ACHU TRADERS, PALAKKAD

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

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

penalty orders u/s 271(1)(c ), and demand notice u/s 156 for the years AY-2012-13 to ITA No.355 & 27 others/Chny/2019 :- 15 -: 2015-16 clearly indicating receipt by the party on 08.01.2018. The appellant has placed at page-73 in the same paper book in the case of Shajahan Proprietor , Madeena Traders a copy of the envelop bearing stamp

DCIT, CENTRAL CIR-2, MADURAI vs. M SHAHJAHAN, PALAKKAD

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

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

penalty orders u/s 271(1)(c ), and demand notice u/s 156 for the years AY-2012-13 to ITA No.355 & 27 others/Chny/2019 :- 15 -: 2015-16 clearly indicating receipt by the party on 08.01.2018. The appellant has placed at page-73 in the same paper book in the case of Shajahan Proprietor , Madeena Traders a copy of the envelop bearing stamp

DCIT, CENTRAL CIRCLE-2, MADURAI vs. APPU TRADERS, PALAKKAD

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

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

penalty orders u/s 271(1)(c ), and demand notice u/s 156 for the years AY-2012-13 to ITA No.355 & 27 others/Chny/2019 :- 15 -: 2015-16 clearly indicating receipt by the party on 08.01.2018. The appellant has placed at page-73 in the same paper book in the case of Shajahan Proprietor , Madeena Traders a copy of the envelop bearing stamp

DCIT, CENTRAL CIR-2, MADURAI vs. J S NIHAR BANU, PALAKKAD

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

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

penalty orders u/s 271(1)(c ), and demand notice u/s 156 for the years AY-2012-13 to ITA No.355 & 27 others/Chny/2019 :- 15 -: 2015-16 clearly indicating receipt by the party on 08.01.2018. The appellant has placed at page-73 in the same paper book in the case of Shajahan Proprietor , Madeena Traders a copy of the envelop bearing stamp

DCIT, CENTRAL CIR-2, MADURAI vs. M SHAHJAHAN, PALAKKAD

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

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

penalty orders u/s 271(1)(c ), and demand notice u/s 156 for the years AY-2012-13 to ITA No.355 & 27 others/Chny/2019 :- 15 -: 2015-16 clearly indicating receipt by the party on 08.01.2018. The appellant has placed at page-73 in the same paper book in the case of Shajahan Proprietor , Madeena Traders a copy of the envelop bearing stamp

DCIT, CENTRAL CIRCLE-2, MADURAI vs. APPU TRADERS, PALAKKAD

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

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

penalty orders u/s 271(1)(c ), and demand notice u/s 156 for the years AY-2012-13 to ITA No.355 & 27 others/Chny/2019 :- 15 -: 2015-16 clearly indicating receipt by the party on 08.01.2018. The appellant has placed at page-73 in the same paper book in the case of Shajahan Proprietor , Madeena Traders a copy of the envelop bearing stamp

DCIT, CENTRAL CIRCLE-2, MADURAI vs. APPU TRADERS, PALAKKAD

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

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

penalty orders u/s 271(1)(c ), and demand notice u/s 156 for the years AY-2012-13 to ITA No.355 & 27 others/Chny/2019 :- 15 -: 2015-16 clearly indicating receipt by the party on 08.01.2018. The appellant has placed at page-73 in the same paper book in the case of Shajahan Proprietor , Madeena Traders a copy of the envelop bearing stamp

DCIT, CENTRAL CIR-2, MADURAI vs. M SHAHJAHAN, PALAKKAD

In the result, the Cross Objections filed by the assessees in C

penalty orders u/s\n, 271(1)(c) , and demand notice u/s 156 for the years AY-2012-13 to\n2015-16 clearly indicating receipt by the party on 08.01.2018. The\nappellant has placed at page-73 in the same paper book in the case of\nShajahan Proprietor, Madeena Traders a copy of the envelop bearing\n, stamp \"On India Government

DCIT, CENTRAL CIRCLE-2, MADURAI vs. ACHU TRADERS, PALAKKAD

In the result, the Cross Objections filed by the assessees in C

penalty orders u/s\n, 271(1)(c), and demand notice u/s 156 for the years AY-2012-13 to\n2015-16 clearly indicating receipt by the party on 08.01.2018. The\nappellant has placed at page-73 in the same paper book in the case of\nShajahan Proprietor, Madeena Traders a copy of the envelop bearing\nstamp \"On India Government Service

DCIT, CENTRAL CIRCLE-2, MADURAI vs. ACHU TRADERS, PALAKKAD

In the result, the Cross Objections filed by the assessees in C

penalty orders u/s\n, 271(1)(c) , and demand notice u/s 156 for the years AY-2012-13 to\n:- 15 -:\n2015-16 clearly indicating receipt by the party on 08.01.2018. The\nappellant has placed at page-73 in the same paper book in the case of\nShajahan Proprietor, Madeena Traders a copy of the envelop bearing\n, stamp

DCIT, CENTRAL CIRCLE-2, MADURAI vs. ACHU TRADERS, PALAKKAD

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

penalty orders u/s\n, 271(1)(c), and demand notice u/s 156 for the years AY-2012-13 to\n2015-16 clearly indicating receipt by the party on 08.01.2018. The\nappellant has placed at page-73 in the same paper book in the case of\nShajahan Proprietor, Madeena Traders a copy of the envelop bearing\n, stamp \"On India Government

DCIT, CENTRAL CIRCLE-2, MADURAI vs. J S NIHAR BANU, PALAKKAD

In the result, the Cross Objections filed by the assessees in C

penalty orders u/s\n, 271(1)(c), and demand notice u/s 156 for the years AY-2012-13 to\n2015-16 clearly indicating receipt by the party on 08.01.2018. The\nappellant has placed at page-73 in the same paper book in the case of\nShajahan Proprietor, Madeena Traders a copy of the envelop bearing\n, stamp \"On India Government

DCIT, CENTRAL CIR-2, MADURAI vs. M SHAHJAHAN, PALAKKAD

In the result, the Cross Objections filed by the assessees in C

penalty orders u/s\n, 271(1)(c) , and demand notice u/s 156 for the years AY-2012-13 to\n2015-16 clearly indicating receipt by the party on 08.01.2018. The\nappellant has placed at page-73 in the same paper book in the case of\nShajahan Proprietor, Madeena Traders a copy of the envelop bearing\nstamp \"On India Government Service

DCIT, CENTRAL CIR-2, MADURAI vs. J S NIHAR BANU, PALAKKAD

In the result, the Cross Objections filed by the assessees in C

penalty orders u/s\n, 271(1)(c), and demand notice u/s 156 for the years AY-2012-13 to\n:- 14 -:\nITA No.355 & 27 others/Chny/2019\n2015-16 clearly indicating receipt by the party on 08.01.2018. The\nappellant has placed at page-73 in the same paper book in the case of\nShajahan Proprietor, Madeena Traders a copy of the envelop

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

234, Dare House, N.S.C. Bose Corporate Circle-5(1), Road, Parrys Corner, Chennai. Chennai – 600 001. PAN: AADCP 7827J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Philip George, Advocate ""यथ" क" ओर से/Respondent by : Shri Nilay Baran Som, CIT-DR सुनवाई क" तारीख/Date of Hearing : 29.05.2024 घोषणा क" तारीख/Date of Pronouncement : 03.07.2024 आदेश

ACIT, CHENNAI vs. JOHNSON LIFTS PVT. LTD., CHENNAI

In the result the appeal is partly allowed

Bench: Shri Aby T. Varkey, Jm & Shri Amitabh Shuklaआयकर अपील सं./Ita No.47/Chny/2024 & Ita No.48/Chny/2024 निर्धारण वर्ा /Assessment Year: 2016-17 & 2017-18

penalty proceedings u.s. 271(1)(C) of the Act.7. AO also levied interest of Rs.4 49,310 u.s. 234 A of the Act although the assessee filed its original return before the due date." ITA No.47/Chny/2024 & ITA No.48/Chny/2024 :- 8 -: 4.0 The CIT(A) / NFAC vide its order dated 30.10.2023(Supra) deleted the addition made by the AO. 5.0 Ground No.1

DCIT , CENTRAL CIRCLE - 3, COIMBATORE vs. SHRI D VIJAY MOHAN, COIMBATORE

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

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./ Ita No.267/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 V. Shri D. Vijay Mohan, The Dcit, No.232, Tea Estates, Central Circle-3, Race Course Road, Coimbatore. Coimbatore-641 018. [Pan: Aatpm 1202 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ Ita No.268/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14

234/-. Income tax portion on the interest is worked out at Rs. 38,47,432/. The total interest and income tax on the above loan is worked out at Rs. 1,62,98,666/- The reverse of this loose sheet contains total interest and income tax is worked out at Rs. 4,37,01,596/- The statement says I have

VIJAY MOHAN,COIMBAORE vs. DCIT, CENTRAL CIRCLE-(3)(I/C), COIMBATORE

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

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./ Ita No.267/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 V. Shri D. Vijay Mohan, The Dcit, No.232, Tea Estates, Central Circle-3, Race Course Road, Coimbatore. Coimbatore-641 018. [Pan: Aatpm 1202 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ Ita No.268/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14

234/-. Income tax portion on the interest is worked out at Rs. 38,47,432/. The total interest and income tax on the above loan is worked out at Rs. 1,62,98,666/- The reverse of this loose sheet contains total interest and income tax is worked out at Rs. 4,37,01,596/- The statement says I have

VANITHA MOHAN,COIMBATORE vs. DCIT CENTRAL CIRCLE-3, COIMBATORE

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

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./ Ita No.267/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 V. Shri D. Vijay Mohan, The Dcit, No.232, Tea Estates, Central Circle-3, Race Course Road, Coimbatore. Coimbatore-641 018. [Pan: Aatpm 1202 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ Ita No.268/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14

234/-. Income tax portion on the interest is worked out at Rs. 38,47,432/. The total interest and income tax on the above loan is worked out at Rs. 1,62,98,666/- The reverse of this loose sheet contains total interest and income tax is worked out at Rs. 4,37,01,596/- The statement says I have