DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI,

250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under: -\nS.\nNo.\nITA

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under: -\nS.\nNo.\nITA

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under: -\nS.\nNo.\nITA

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under: -\nS.\nNo.\nITA

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, CHENNAI

In the result, all the six appeals of the Revenue are\ndismissed

250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under: -\nS.\nNo.\nITA

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under: -\nS.\nNo.\nITA

D.SENTHIL KUMAR,CHENNAI vs. ACIT, COIMBATORE

In the result, the appeal of the assessee is allowed in terms of our above order

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

u/s 274 r.w.s 271 on 31.12.2010 is a vague notice in a printed form without striking-off irrelevant portion and do not specify the exact charge for each head of addition for which the assessee was being penalized and therefore, it was a clear case of non- application of mind while initiating penalty against the assessee. Even

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1),, CHENNAI

In the result, the appeal of the assesse is dismissed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

250 / 2024- 1487/Chny/2024 10 2016-17 -do- CIT(A) 25 / 1064117196(1) 2.0 As all the above appeals are filed by the assesse on the common issue of penalties imposed u/s 271(1)(c) and u/s 271A for assessment years- 2012-13 to 2016-17 the same are adjudicated by this common order. Appeals vide

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1),, CHENNAI

In the result, the appeal of the assesse is dismissed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

250 / 2024- 1487/Chny/2024 10 2016-17 -do- CIT(A) 25 / 1064117196(1) 2.0 As all the above appeals are filed by the assesse on the common issue of penalties imposed u/s 271(1)(c) and u/s 271A for assessment years- 2012-13 to 2016-17 the same are adjudicated by this common order. Appeals vide

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, the appeal of the assesse is dismissed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

250 / 2024- 1487/Chny/2024 10 2016-17 -do- CIT(A) 25 / 1064117196(1) 2.0 As all the above appeals are filed by the assesse on the common issue of penalties imposed u/s 271(1)(c) and u/s 271A for assessment years- 2012-13 to 2016-17 the same are adjudicated by this common order. Appeals vide

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, the appeal of the assesse is dismissed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

250 / 2024- 1487/Chny/2024 10 2016-17 -do- CIT(A) 25 / 1064117196(1) 2.0 As all the above appeals are filed by the assesse on the common issue of penalties imposed u/s 271(1)(c) and u/s 271A for assessment years- 2012-13 to 2016-17 the same are adjudicated by this common order. Appeals vide

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, the appeal of the assesse is dismissed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

250 / 2024- 1487/Chny/2024 10 2016-17 -do- CIT(A) 25 / 1064117196(1) 2.0 As all the above appeals are filed by the assesse on the common issue of penalties imposed u/s 271(1)(c) and u/s 271A for assessment years- 2012-13 to 2016-17 the same are adjudicated by this common order. Appeals vide

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, the appeal of the assesse is dismissed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

250 / 2024- 1487/Chny/2024 10 2016-17 -do- CIT(A) 25 / 1064117196(1) 2.0 As all the above appeals are filed by the assesse on the common issue of penalties imposed u/s 271(1)(c) and u/s 271A for assessment years- 2012-13 to 2016-17 the same are adjudicated by this common order. Appeals vide

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, the appeal of the assesse is dismissed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

250 / 2024- 1487/Chny/2024 10 2016-17 -do- CIT(A) 25 / 1064117196(1) 2.0 As all the above appeals are filed by the assesse on the common issue of penalties imposed u/s 271(1)(c) and u/s 271A for assessment years- 2012-13 to 2016-17 the same are adjudicated by this common order. Appeals vide

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, the appeal of the assesse is dismissed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

250 / 2024- 1487/Chny/2024 10 2016-17 -do- CIT(A) 25 / 1064117196(1) 2.0 As all the above appeals are filed by the assesse on the common issue of penalties imposed u/s 271(1)(c) and u/s 271A for assessment years- 2012-13 to 2016-17 the same are adjudicated by this common order. Appeals vide

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, the appeal of the assesse is dismissed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

250 / 2024- 1487/Chny/2024 10 2016-17 -do- CIT(A) 25 / 1064117196(1) 2.0 As all the above appeals are filed by the assesse on the common issue of penalties imposed u/s 271(1)(c) and u/s 271A for assessment years- 2012-13 to 2016-17 the same are adjudicated by this common order. Appeals vide

SRINIVASAN CHANDRASEKARA CHANDILYA,CHENNAI vs. ACIT, NCC-7(1), CHENNAI

In the result, the appeal of the assesse is dismissed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1478, 1479, 1480, 1481, 1482, 1483, 1484, 1485, 1486 & 1487/Chny/2024 निर्धारण वर्ा /Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 Srinivasan Chandrasekara Chandilya Asst. Commissioner Of Income Tax, K.V.Ranganathan & Co., Non-Corporate Circle-7(1), No.113/574, Ii Floor, Congress Chennai. Building, Tenampet, Chennai [Pan: Aaupc3096J]

250 / 2024- 1487/Chny/2024 10 2016-17 -do- CIT(A) 25 / 1064117196(1) 2.0 As all the above appeals are filed by the assesse on the common issue of penalties imposed u/s 271(1)(c) and u/s 271A for assessment years- 2012-13 to 2016-17 the same are adjudicated by this common order. Appeals vide

M/S ENRICE ENTERPRISES PVT. LTD,CHENNAI vs. DCIT,CENTRAL CIRCLE-3(4), CHENNAI

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha. G & Shri Manomohan Das

271(1)(c) of the Act & Sec.270A of the Act, and wordings therein both provisions are similar and para materia to each other. Although, the term ‘tax evasion’ has been redefined by way of ‘under reporting of income and under reporting as a consequence of misreporting of income’ but it is synonymous to concealment of particular of income or furnishing