C.ELANGO,TIRUPPUR vs. ACIT, TIRUPPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Pramod Kumar & Shri G. Pavan Kumar

section 40A(3) of the Act and disallowed the sum and passed order u/s. 143(3) of the Act dated 24.12.2012. Subsequently, the Ld. AO initiated penalty u/s. 271

DCIT, CENTRAL CIRCLE-2, MADURAI vs. ACHU TRADERS, PALAKKAD

In the result, the Cross Objections filed by the assessees in C

40A(3) of the Act.\n6.0 The first issue challenged by the assesse through its grounds of\nappeal is regarding the order u/s 153C dated 31.12.2017 being invalid\non account of the same being time barred. The Ld. Counsel for the\nassesse informed that the order dated 31.12.2017 was passed by\ncomplying to requirements of section 153C

DCIT, CENTRAL CIR-2, MADURAI vs. M SHAHJAHAN, PALAKKAD

In the result, the Cross Objections filed by the assessees in C

40A(3) of the Act.\n6.0 The first issue challenged by the assesse through its grounds of\nappeal is regarding the order u/s 153C dated 31.12.2017 being invalid\non account of the same being time barred. The Ld. Counsel for the\nassesse informed that the order dated 31.12.2017 was passed by\ncomplying to requirements of section 153C

DCIT, CENTRAL CIR-2, MADURAI vs. J S NIHAR BANU, PALAKKAD

In the result, the Cross Objections filed by the assessees in C

40A(3) of the Act.\n6.0 The first issue challenged by the assesse through its grounds of\nappeal is regarding the order u/s 153C dated 31.12.2017 being invalid\non account of the same being time barred. The Ld. Counsel for the\nassesse informed that the order dated 31.12.2017 was passed by\ncomplying to requirements of section 153C

DCIT, CENTRAL CIRCLE-2, MADURAI vs. ACHU TRADERS, PALAKKAD

In the result, the Cross Objections filed by the assessees in C

40A(3) of the Act.\n6.0 The first issue challenged by the assesse through its grounds of\nappeal is regarding the order u/s 153C dated 31.12.2017 being invalid\non account of the same being time barred. The Ld. Counsel for the\nassesse informed that the order dated 31.12.2017 was passed by\ncomplying to requirements of section 153C

DCIT, CENTRAL CIRCLE-2, MADURAI vs. ACHU TRADERS, PALAKKAD

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

40A(3) of the Act.\n6.0 The first issue challenged by the assesse through its grounds of\nappeal is regarding the order u/s 153C dated 31.12.2017 being invalid\non account of the same being time barred. The Ld. Counsel for the\nassesse informed that the order dated 31.12.2017 was passed by\ncomplying to requirements of section 153C

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]

40A(3) of the Act. 6.0 The first issue challenged by the assesse through its grounds of appeal is regarding the order u/s 153C dated 31.12.2017 being invalid on account of the same being time barred. The Ld. Counsel for the assesse informed that the order dated 31.12.2017 was passed by complying to requirements of section 153C

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]

40A(3) of the Act. 6.0 The first issue challenged by the assesse through its grounds of appeal is regarding the order u/s 153C dated 31.12.2017 being invalid on account of the same being time barred. The Ld. Counsel for the assesse informed that the order dated 31.12.2017 was passed by complying to requirements of section 153C

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]

40A(3) of the Act. 6.0 The first issue challenged by the assesse through its grounds of appeal is regarding the order u/s 153C dated 31.12.2017 being invalid on account of the same being time barred. The Ld. Counsel for the assesse informed that the order dated 31.12.2017 was passed by complying to requirements of section 153C

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]

40A(3) of the Act. 6.0 The first issue challenged by the assesse through its grounds of appeal is regarding the order u/s 153C dated 31.12.2017 being invalid on account of the same being time barred. The Ld. Counsel for the assesse informed that the order dated 31.12.2017 was passed by complying to requirements of section 153C

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]

40A(3) of the Act. 6.0 The first issue challenged by the assesse through its grounds of appeal is regarding the order u/s 153C dated 31.12.2017 being invalid on account of the same being time barred. The Ld. Counsel for the assesse informed that the order dated 31.12.2017 was passed by complying to requirements of section 153C

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]

40A(3) of the Act. 6.0 The first issue challenged by the assesse through its grounds of appeal is regarding the order u/s 153C dated 31.12.2017 being invalid on account of the same being time barred. The Ld. Counsel for the assesse informed that the order dated 31.12.2017 was passed by complying to requirements of section 153C

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]

40A(3) of the Act. 6.0 The first issue challenged by the assesse through its grounds of appeal is regarding the order u/s 153C dated 31.12.2017 being invalid on account of the same being time barred. The Ld. Counsel for the assesse informed that the order dated 31.12.2017 was passed by complying to requirements of section 153C

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE LTU-1, CHENNAI, NUNGAMBAKKAM vs. ORIENT GREEN POWER COMPANY LIMITED , CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

271/-. iii) Disallowance Pre-Operative expenses of Rs.76,67,347/-. iv) Addition Interest received on IT refund of Rs.18,24,0034, v) Disallowance Pooja and Donation of Rs.1,24,924/-. vi) Disallowance Provision on KOLH stock of Rs.2,00,000/- 4. Aggrieved by the order of the AO, the assessee has raised a ground No.1 as under: 1. 92CA- Disallowance

MELONGOS INDIA PVT LTD,CHENNAI vs. ITO, CORP WARD -4(1), CHENNAI

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

section 40(a)(ia) of the Act, but retained the following two disallowances:- i) Disallowance u/s 40A(3) Rs.1,00,679/- ii) Disallowance u/s 40a(ii) Rs.1,66,330/- Apart from the above, the CIT(A) independently gone through the balance sheet and corresponding schedules and considered the two new issues, which were never the subject matter of the assessment

DR.L.SARAVANAN,CHENNAI vs. ITO CORPORATE WARD 1(1), CHENNAI

In the result, all the appeals filed by Dr

Bench: Shri George Mathan & Shri A.Mohan Alankamony

271 4,08,21,080 1,35,37,844 1,15,33,972 2010-11 1,03,35,401 2,46,58,065 2,12,06,746 51,08,161 2011-12 1,10,57,253 3,20,62,648 1,88,16,862 1,45,40,542 35,99,514 It was a submission that ld. Assessing Officer held

DR.L.SARAVANAN,CHENNAI vs. ITO CORPORATE WARD 1(1), CHENNAI

In the result, all the appeals filed by Dr

Bench: Shri George Mathan & Shri A.Mohan Alankamony

271 4,08,21,080 1,35,37,844 1,15,33,972 2010-11 1,03,35,401 2,46,58,065 2,12,06,746 51,08,161 2011-12 1,10,57,253 3,20,62,648 1,88,16,862 1,45,40,542 35,99,514 It was a submission that ld. Assessing Officer held

DR.L.SARAVANAN,CHENNAI vs. ITO CORPORATE WARD 1(1), CHENNAI

In the result, all the appeals filed by Dr

Bench: Shri George Mathan & Shri A.Mohan Alankamony

271 4,08,21,080 1,35,37,844 1,15,33,972 2010-11 1,03,35,401 2,46,58,065 2,12,06,746 51,08,161 2011-12 1,10,57,253 3,20,62,648 1,88,16,862 1,45,40,542 35,99,514 It was a submission that ld. Assessing Officer held