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78 results for “penalty u/s 271”+ Section 246Aclear

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Key Topics

Section 234E262Section 200A101TDS56Section 200(3)46Section 246A34Section 206C(3)32Section 14722Charitable Trust22Section 271(1)(c)16Penalty

GAYATHRI DEVI VYAS, D.SRINIVAS VYAS MANOHAR VYAS VIJAY SHRI LEGAL HEIRS OF LATE SHRI DURGA DAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2693/CHNY/2018[1998-99]Status: DisposedITAT Chennai30 Nov 2022AY 1998-99

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

u/s 154 30.03.2009 NA CIT Appeal Order dated From ITA Nos. 08 to 13/09-10 29.05.2009 ITA Nos. 126 & 125/08-09 31.03.2009 Consequential order on Receipt of CIT Appeal Order 30.06.2009 16.06.2009 Initial Penalty Orders should have been passed by 31.03.2011 31.03.2011 ITAT Order dated 14.11.2011 14.11.2011 Penalty Order passed on 29.06.2012 29.06.2012 29 I.T.A. No.2691 & 2692/Chny/18 & 2693 to 2698/Chny/18 Commissioner appeal

Showing 1–20 of 78 · Page 1 of 4

16
Section 26411
Reopening of Assessment11

GAYATHRI DEVI VYAS, D.SRINIVAS VYAS MANOHAR VYAS VIJAY SHRI LEGAL HEIRS OF LATE SHRI DURGA DAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2697/CHNY/2018[2002-03]Status: DisposedITAT Chennai30 Nov 2022AY 2002-03

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

u/s 154 30.03.2009 NA CIT Appeal Order dated From ITA Nos. 08 to 13/09-10 29.05.2009 ITA Nos. 126 & 125/08-09 31.03.2009 Consequential order on Receipt of CIT Appeal Order 30.06.2009 16.06.2009 Initial Penalty Orders should have been passed by 31.03.2011 31.03.2011 ITAT Order dated 14.11.2011 14.11.2011 Penalty Order passed on 29.06.2012 29.06.2012 29 I.T.A. No.2691 & 2692/Chny/18 & 2693 to 2698/Chny/18 Commissioner appeal

D.SRINIVAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2692/CHNY/2018[2002-03]Status: DisposedITAT Chennai30 Nov 2022AY 2002-03

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

u/s 154 30.03.2009 NA CIT Appeal Order dated From ITA Nos. 08 to 13/09-10 29.05.2009 ITA Nos. 126 & 125/08-09 31.03.2009 Consequential order on Receipt of CIT Appeal Order 30.06.2009 16.06.2009 Initial Penalty Orders should have been passed by 31.03.2011 31.03.2011 ITAT Order dated 14.11.2011 14.11.2011 Penalty Order passed on 29.06.2012 29.06.2012 29 I.T.A. No.2691 & 2692/Chny/18 & 2693 to 2698/Chny/18 Commissioner appeal

GAYATHRI DEVI VYAS, D.SRINIVAS VYAS MANOHAR VYAS VIJAY SHRI LEGAL HEIRS OF LATE SHRI DURGA DAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2694/CHNY/2018[1999-00]Status: DisposedITAT Chennai30 Nov 2022AY 1999-00

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

u/s 154 30.03.2009 NA CIT Appeal Order dated From ITA Nos. 08 to 13/09-10 29.05.2009 ITA Nos. 126 & 125/08-09 31.03.2009 Consequential order on Receipt of CIT Appeal Order 30.06.2009 16.06.2009 Initial Penalty Orders should have been passed by 31.03.2011 31.03.2011 ITAT Order dated 14.11.2011 14.11.2011 Penalty Order passed on 29.06.2012 29.06.2012 29 I.T.A. No.2691 & 2692/Chny/18 & 2693 to 2698/Chny/18 Commissioner appeal

GAYATHRI DEVI VYAS, D.SRINIVAS VYAS MANOHAR VYAS VIJAY SHRI LEGAL HEIRS OF LATE SHRI DURGA DAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2698/CHNY/2018[2003-04]Status: DisposedITAT Chennai30 Nov 2022AY 2003-04

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

u/s 154 30.03.2009 NA CIT Appeal Order dated From ITA Nos. 08 to 13/09-10 29.05.2009 ITA Nos. 126 & 125/08-09 31.03.2009 Consequential order on Receipt of CIT Appeal Order 30.06.2009 16.06.2009 Initial Penalty Orders should have been passed by 31.03.2011 31.03.2011 ITAT Order dated 14.11.2011 14.11.2011 Penalty Order passed on 29.06.2012 29.06.2012 29 I.T.A. No.2691 & 2692/Chny/18 & 2693 to 2698/Chny/18 Commissioner appeal

GAYATHRI DEVI VYAS, D.SRINIVAS VYAS MANOHAR VYAS VIJAY SHRI LEGAL HEIRS OF LATE SHRI DURGA DAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2696/CHNY/2018[2001-02]Status: DisposedITAT Chennai30 Nov 2022AY 2001-02

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

u/s 154 30.03.2009 NA CIT Appeal Order dated From ITA Nos. 08 to 13/09-10 29.05.2009 ITA Nos. 126 & 125/08-09 31.03.2009 Consequential order on Receipt of CIT Appeal Order 30.06.2009 16.06.2009 Initial Penalty Orders should have been passed by 31.03.2011 31.03.2011 ITAT Order dated 14.11.2011 14.11.2011 Penalty Order passed on 29.06.2012 29.06.2012 29 I.T.A. No.2691 & 2692/Chny/18 & 2693 to 2698/Chny/18 Commissioner appeal

D.SRINIVAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2691/CHNY/2018[2001-02]Status: DisposedITAT Chennai30 Nov 2022AY 2001-02

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

u/s 154 30.03.2009 NA CIT Appeal Order dated From ITA Nos. 08 to 13/09-10 29.05.2009 ITA Nos. 126 & 125/08-09 31.03.2009 Consequential order on Receipt of CIT Appeal Order 30.06.2009 16.06.2009 Initial Penalty Orders should have been passed by 31.03.2011 31.03.2011 ITAT Order dated 14.11.2011 14.11.2011 Penalty Order passed on 29.06.2012 29.06.2012 29 I.T.A. No.2691 & 2692/Chny/18 & 2693 to 2698/Chny/18 Commissioner appeal

GAYATHRI DEVI VYAS, D.SRINIVAS VYAS MANOHAR VYAS VIJAY SHRI LEGAL HEIRS OF LATE SHRI DURGA DAS VYAS,CHENNAI vs. ITO NON CORPORATE WARD 12(5), CHENNAI

In the result, all the appeals filed by both the assessees are dismissed

ITA 2695/CHNY/2018[2000-01]Status: DisposedITAT Chennai30 Nov 2022AY 2000-01

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2691 & 2692/Chny/2018 िनधा"रण वष"/Assessment Years:2001-02 & 2002-03 Shri D. Srinivas Vyas, Vs. The Income Tax Officer, No. 1, D Block, Eashwaran Koil Non Corporate Ward 12(5), Street, West Mambalam, Chennai. Chennai 600 033. [Pan:Abvpv4760G] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos. 2693, 2694, 2695, 2696, 2697 & 2698/Chny/2018 िनधा"रण वष"/Assessment Years:1998-99, 99-2000, 2000-01, 2001-02, 2002-03 & 2003-04 Gayathri Devi Vyas, D. Srinivas Vyas, Vs. The Income Tax Officer, Manohar Vyas, Vijay Shri, Legal Heirs Non Corporate Ward 12(5), Of Late Shri Durga Das Vyas, No. 1, D Chennai. Block, Eashwaran Koil Street, West Mambalam, Chennai 600 033. [Pan:Adapv2591C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate & Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: These Appeals Filed By The Two Different Assessees Are Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax

For Appellant: Shri N.V. Balaji, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 271(1)(c)

u/s 154 30.03.2009 NA CIT Appeal Order dated From ITA Nos. 08 to 13/09-10 29.05.2009 ITA Nos. 126 & 125/08-09 31.03.2009 Consequential order on Receipt of CIT Appeal Order 30.06.2009 16.06.2009 Initial Penalty Orders should have been passed by 31.03.2011 31.03.2011 ITAT Order dated 14.11.2011 14.11.2011 Penalty Order passed on 29.06.2012 29.06.2012 29 I.T.A. No.2691 & 2692/Chny/18 & 2693 to 2698/Chny/18 Commissioner appeal

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

In the result, the appeals of the assessees are dismissed

ITA 3258/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

271, section 271A, section 271AAA, section 271AAB, section271F, section271FB, section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years; (ja) an order of imposing

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

In the result, the appeals of the assessees are dismissed

ITA 3257/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

271, section 271A, section 271AAA, section 271AAB, section271F, section271FB, section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years; (ja) an order of imposing

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

In the result, the appeals of the assessees are dismissed

ITA 3252/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

271, section 271A, section 271AAA, section 271AAB, section271F, section271FB, section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years; (ja) an order of imposing

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

In the result, the appeals of the assessees are dismissed

ITA 3250/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

271, section 271A, section 271AAA, section 271AAB, section271F, section271FB, section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years; (ja) an order of imposing

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

In the result, the appeals of the assessees are dismissed

ITA 3255/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

271, section 271A, section 271AAA, section 271AAB, section271F, section271FB, section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years; (ja) an order of imposing

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

In the result, the appeals of the assessees are dismissed

ITA 3251/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

271, section 271A, section 271AAA, section 271AAB, section271F, section271FB, section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years; (ja) an order of imposing

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

In the result, the appeals of the assessees are dismissed

ITA 3259/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

271, section 271A, section 271AAA, section 271AAB, section271F, section271FB, section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years; (ja) an order of imposing

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

In the result, the appeals of the assessees are dismissed

ITA 3254/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

271, section 271A, section 271AAA, section 271AAB, section271F, section271FB, section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years; (ja) an order of imposing

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

In the result, the appeals of the assessees are dismissed

ITA 3253/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

271, section 271A, section 271AAA, section 271AAB, section271F, section271FB, section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years; (ja) an order of imposing

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

In the result, the appeals of the assessees are dismissed

ITA 3256/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

271, section 271A, section 271AAA, section 271AAB, section271F, section271FB, section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years; (ja) an order of imposing

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

In the result, the appeals of the assessees are dismissed

ITA 2849/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

271, section 271A, section 271AAA, section 271AAB, section271F, section271FB, section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years; (ja) an order of imposing

DCIT, CHENNAI vs. JAGATHRAKSKAN SRINISHA, CHENNAI

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

ITA 1253/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Nov 2025AY 2017-18

Bench: Shri Aby T Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.: 1253, 1264 & 1271/Chny/2025 निर्धारण वर्ष / Assessment Year: 2017-18 Dcit, Central Circle -2(3), Chennai. (अपीलार्थी/Appellant) Vs. Jagathrakshakan Srinisha, 1St Main Road, Adyar, Besant Nagar, Chennai - 600 020. Tamil Nadu. [Pan: Abfps-1422-E] (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri. B. Ramakrishnan, Fca & Shri. Shrenik Chordia, Ca. राजस्व की ओर से / Revenue By : Shri. C.N. Bipin, C.I.T. सुनवाई की तारीख /Date Of Hearing : 07.11.2025 घोषणा की तारीख/Date Of Pronouncement : 18.11.2025 आदेश /Order Per S.R.Raghunatha, Am: The Present Appeal Is Preferred By The Revenue Against The Order Dated 06.02.2025 Passed By The Commissioner Of Income Tax (Appeals)-19 (Hereinafter Referred To As Ld.Cit(A), Chennai, In Respect Of The Assessment Order Dated 01.03.2019 Passed By The Deputy Commissioner Of Income Tax, Central Circle -2(3) (Hereinafter Referred To As Ao) For The Assessment Year 2017-18 (Hereinafter Referred To As The Impugned Assessment Year) U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act). :-2-:

For Appellant: Shri. B. Ramakrishnan, FCA &For Respondent: Shri. C.N. Bipin, C.I.T
Section 131Section 132Section 143(3)Section 154Section 270A

246A of the Act agitating the addition made. It is significant to bring on record that the undersigned in a separate order passed u/s 250 of the Act vide DIN & Order No. ITBA/ APL/S/250/2024-25/1072971043(1) dated 06.02.2025 in the case of the appellant for :-24-: ITA. Nos.: 1253, 1264 & 1271/Cltity/2025 the year under consideration has partly allowed the appeal