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

u/s 271(1)(c) of the Act is not sustainable in the eyes of law.\nTherefore, all the grounds raised by the appellant upon the levy of the\npenalty are hereby treated as allowed and the AO is directed to delete the\npenalty levied amounting Rs.1,11,89,533/- for the AY 2015-16.”\n23.\nAggrieved by the order

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

u/s 271(1)(c) of the Act is not sustainable in the eyes of law.\nTherefore, all the grounds raised by the appellant upon the levy of the\npenalty are hereby treated as allowed and the AO is directed to delete the\npenalty levied amounting Rs.1,11,89,533/- for the AY 2015-16.”\n23.\nAggrieved by the order

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

u/s 271(1)(c) of the Act is not sustainable in the eyes of law.\nTherefore, all the grounds raised by the appellant upon the levy of the\npenalty are hereby treated as allowed and the AO is directed to delete the\npenalty levied amounting Rs.1,11,89,533/- for the AY 2015-16.”\n23.\nAggrieved by the order

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

u/s 271(1)(c) of the Act is not sustainable in the eyes of law.\nTherefore, all the grounds raised by the appellant upon the levy of the\npenalty are hereby treated as allowed and the AO is directed to delete the\npenalty levied amounting Rs.1,11,89,533/- for the AY 2015-16.”\n23. Aggrieved by the order

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

u/s 271(1)(c) of the Act is not sustainable in the eyes of law.\nTherefore, all the grounds raised by the appellant upon the levy of the\npenalty are hereby treated as allowed and the AO is directed to delete the\npenalty levied amounting Rs.1,11,89,533/- for the AY 2015-16.”\n23.\nAggrieved by the order

SHRI. VEDAMURTHY,CHENNAI vs. ACIT, CNETRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CNETRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CNETRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271

M/S. RSV SKIN & LASER CENTRE,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4),, CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271

SHRI. VEDAMURTHY,CHENNAI vs. ACIT, CENATRAL CIRCLE 1(4). CHENNAI, CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271

SHRI. VEDAMURTHY,CHENNAI vs. ACIT, CNETRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271

M/S. RSV SKIN & LASER CENTRE,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271

SHRI. VEDAMURTHY,CHENNAI vs. ACIT, CNETRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271