SIDDHARTH N MAHER,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(3), CHENNAI

In the result, the appeals filed by the assessees in ITA

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

3) of section 271AAB the provisions of section 274 and 275 as far as may be applied in relation to the penalty referred in this section which means that before imposing the penalty under sec. 271AAB, the AO has to issue a show cause notice and give a proper opportunity of hearing to the assessee. Thus the levy of penalty

SHRI V. NATARAJAN (INDIVIDUAL),RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, both the appeals of assessee in ITA No

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

234A, 234B and 234C. The appellant has not made any specific submissions. Since it is consequential in nature, it is not adjudicated separately. Consequently, Ground of appeal is Dismissed. 7.9 Vide Ground of appeal 9, the appellant has challenged correctness of initiation of penalty proceedings u/s 271(1) (c). The appellant has not made any specific submissions. Penalty proceedings u/s

VARADAPPAN NATARAJAN,RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, both the appeals of assessee in ITA No

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

234A, 234B and 234C. The appellant has not made any specific submissions. Since it is consequential in nature, it is not adjudicated separately. Consequently, Ground of appeal is Dismissed. 7.9 Vide Ground of appeal 9, the appellant has challenged correctness of initiation of penalty proceedings u/s 271(1) (c). The appellant has not made any specific submissions. Penalty proceedings u/s

COOK INDIA MEDICAL DEVICES PVT. LTD.,CHENNAI vs. JCIT (OSD),, CHENNAI

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

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./Ita No.: 2546/Mds/2016 िनधा"रण वष" / Assessment Years : 2012-13 M/S. Cook India Medical Devices Private The Joint Commissioner Of Limited, V. Income Tax (Osd), 4/249A, Rasim Enclave, Corporate Circle –1(2), Poonamallee High Road, Chennai. Near Savitha Dental College, Goparasanallur, Kattupakkam, Chennai – 600 056. Pan: Aaccc7628P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Nageswar Rao, Advocate ""यथ" क" ओर से/Respondent By : Shri Milind Madhukar Bhusari, Cit सुनवाई क" तार"ख/Date Of Hearing : 10.01.2017 घोषणा क" तार"ख/Date Of Pronouncement : 30.03.2017

section 234A and 234B of the Act. 10. The learned AO has erred, in law and In facts, In initiating penalty proceedings U/S 271(1)(c) of the Act; 3

K. RAMALINGAM,,SALEM vs. ITO, WARD-I(3),, SALEM

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

234A, 234B and 234C are calculated in accordance with law. Penalty proceedings u/s 271(1)(c) of the I.T. Act, 1961 is initiated separately, since the assessee did not file his return of income within the time allowed u/s 139 of the Act, even though he had taxable income for the instant year in view of Explanation 3 to that

RAGHUPATHY GOWTHAM ,CHENNAI vs. ITO NON CORPORATE WARD 16(3), CHENNAI

Bench: Shri Chandra Poojari

penalty u/s 271(1)(c) on the above enhancement. 7. For that the Learned Commissioner of Income Tax (Appeals) erred in not adjudicating the ground pertaining to levy of interest u/s 234A in consequence to the addition made by the AO. 8. For that the Learned Commissioner of Income Tax (Appeals) erred in not adjudicating the ground pertaining to levy