AHAMEDSAIB BABU,VELLORE vs. ITO, VELLORE

In the result, this appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

section 139(9) is of singular importance from the point of view to allow a chance to the assessee to make his return complete and specify the defects which are curable and for the purpose of curing that defect an opportunity has to be offered to the assessee before the consequences of such defects follow. In other words, the consequence

AHAMEDSAIB BABU,VELLORE vs. ITO, VELLORE

In the result, this appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

section 139(9) is of singular importance from the point of view to allow a chance to the assessee to make his return complete and specify the defects which are curable and for the purpose of curing that defect an opportunity has to be offered to the assessee before the consequences of such defects follow. In other words, the consequence

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 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 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 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 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 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

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