JAGANATHAN ABINAYA,TIRUPUR vs. ITO, WARD-2(1),, TIRUPUR

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

Bench: Shri George George K

cash deposits in the bank account to the tune of Rs.35,08,000/-, a notice u/s.148 of the Act was issued on 31.05.2019. The assessee filed her return of income on 05.10.2020 declaring income of Rs.1,97,860/-. During the course of reassessment

SMT. JAYANTHI SEEMAN,,CHENNAI vs. ITO, NCW - 1 (2), , CHENNAI

In the result the appeal of the assessee is partly allowed

reassessments initiated following a search at the premises of the assessee's husband. Key issues involve the treatment of cash deposits

SHRI SINGHVI LICKMI CHAND,AMBUR vs. DCIT, CENTRAL CIRCLE.3(2), CHENNAI

In the result, all the appeals of the assessee as well as Revenue

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

reassess taking into consideration the other material alone in respect of completed assessment / unabated assessments. The Ld. CIT(A) therefore held that there was incriminating material seized during the course of search which shows that the assessee had made unexplained cash deposit

SHRI SINGHVI LICKMI CHAND,AMBUR vs. DCIT, CENTRAL CIRCLE-3(3), CHENNAI

In the result, all the appeals of the assessee as well as Revenue

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

reassess taking into consideration the other material alone in respect of completed assessment / unabated assessments. The Ld. CIT(A) therefore held that there was incriminating material seized during the course of search which shows that the assessee had made unexplained cash deposit

SHRI SINGHVI LICKMI CHAND,AMBUR vs. DCIT, CENTRAL CIRCLE-3(3), CHENNAI

In the result, all the appeals of the assessee as well as Revenue

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

reassess taking into consideration the other material alone in respect of completed assessment / unabated assessments. The Ld. CIT(A) therefore held that there was incriminating material seized during the course of search which shows that the assessee had made unexplained cash deposit

SINGHVI LICKMI CHAND,AMBUR vs. DCIT CENTRAL CIRCLE 3(3), CHENNAI

In the result, all the appeals of the assessee as well as Revenue

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

reassess taking into consideration the other material alone in respect of completed assessment / unabated assessments. The Ld. CIT(A) therefore held that there was incriminating material seized during the course of search which shows that the assessee had made unexplained cash deposit

DEPUTY COMMISSIONER OF INCOME TAX , CHENNAI vs. SINGHVI LICKMI CHAND, VELLORE

In the result, all the appeals of the assessee as well as Revenue

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

reassess taking into consideration the other material alone in respect of completed assessment / unabated assessments. The Ld. CIT(A) therefore held that there was incriminating material seized during the course of search which shows that the assessee had made unexplained cash deposit

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. SINGHVI LICKMI CHAND, VELLORE

In the result, all the appeals of the assessee as well as Revenue

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

reassess taking into consideration the other material alone in respect of completed assessment / unabated assessments. The Ld. CIT(A) therefore held that there was incriminating material seized during the course of search which shows that the assessee had made unexplained cash deposit

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. SINGHVI LICKMI CHAND, VELLORE

In the result, all the appeals of the assessee as well as Revenue

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

reassess taking into consideration the other material alone in respect of completed assessment / unabated assessments. The Ld. CIT(A) therefore held that there was incriminating material seized during the course of search which shows that the assessee had made unexplained cash deposit

SHRI SINGHVI LICKMI CHAND,AMBUR vs. DCIT, CENTRAL CIRCLE-3(3), CHENNAI

In the result, all the appeals of the assessee as well as Revenue

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

reassess taking into consideration the other material alone in respect of completed assessment / unabated assessments. The Ld. CIT(A) therefore held that there was incriminating material seized during the course of search which shows that the assessee had made unexplained cash deposit

DEPUTY COMMISSIONER OF INCOME TAX , CHENNAI vs. SINGHVI LICKMI CHAND, VELLORE

In the result, all the appeals of the assessee as well as Revenue

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

reassess taking into consideration the other material alone in respect of completed assessment / unabated assessments. The Ld. CIT(A) therefore held that there was incriminating material seized during the course of search which shows that the assessee had made unexplained cash deposit

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. NO 1 AUTO FINANCE, KARUR

In the result, the appeals of the Revenue in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:656 To 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner Of Income Tax, No.1 Auto Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aahfn 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita Nos.:622 & 633/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13 & 2018-19 Deputy Commissioner Of Income Tax, Help Line Motor Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aaffh 3971 E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms.E.Pavuna Sundari, Cit प्रत्यथी की ओर से/Respondent By : Shri.R.Venkata Raman, Ca & Shri.R.S.Lakshmi Narayana, Advocate सुनवाई की तारीख/Date Of Hearing : 18.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 06.08.2025

cash deposits, nor for the consequential computation of interest thereon. 16.20 The Ld.AR further submitted that the assessee firms had duly filed their original returns of income, and that the assessments in respect of both the assessee firms remained unabated as on the date of the search. In support of this contention, our attention was drawn to the following facts

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. HELP LINE MOTOR FINANCE, KARUR

In the result, the appeals of the Revenue in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:656 To 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner Of Income Tax, No.1 Auto Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aahfn 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita Nos.:622 & 633/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13 & 2018-19 Deputy Commissioner Of Income Tax, Help Line Motor Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aaffh 3971 E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms.E.Pavuna Sundari, Cit प्रत्यथी की ओर से/Respondent By : Shri.R.Venkata Raman, Ca & Shri.R.S.Lakshmi Narayana, Advocate सुनवाई की तारीख/Date Of Hearing : 18.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 06.08.2025

cash deposits, nor for the consequential computation of interest thereon. 16.20 The Ld.AR further submitted that the assessee firms had duly filed their original returns of income, and that the assessments in respect of both the assessee firms remained unabated as on the date of the search. In support of this contention, our attention was drawn to the following facts

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. NO 1 AUTO FINANCE, KARUR

In the result, the appeals of the Revenue in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:656 To 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner Of Income Tax, No.1 Auto Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aahfn 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita Nos.:622 & 633/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13 & 2018-19 Deputy Commissioner Of Income Tax, Help Line Motor Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aaffh 3971 E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms.E.Pavuna Sundari, Cit प्रत्यथी की ओर से/Respondent By : Shri.R.Venkata Raman, Ca & Shri.R.S.Lakshmi Narayana, Advocate सुनवाई की तारीख/Date Of Hearing : 18.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 06.08.2025

cash deposits, nor for the consequential computation of interest thereon. 16.20 The Ld.AR further submitted that the assessee firms had duly filed their original returns of income, and that the assessments in respect of both the assessee firms remained unabated as on the date of the search. In support of this contention, our attention was drawn to the following facts

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. HELP LINE MOTOR FINANCE, KARUR

In the result, the appeals of the Revenue in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:656 To 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner Of Income Tax, No.1 Auto Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aahfn 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita Nos.:622 & 633/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13 & 2018-19 Deputy Commissioner Of Income Tax, Help Line Motor Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aaffh 3971 E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms.E.Pavuna Sundari, Cit प्रत्यथी की ओर से/Respondent By : Shri.R.Venkata Raman, Ca & Shri.R.S.Lakshmi Narayana, Advocate सुनवाई की तारीख/Date Of Hearing : 18.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 06.08.2025

cash deposits, nor for the consequential computation of interest thereon. 16.20 The Ld.AR further submitted that the assessee firms had duly filed their original returns of income, and that the assessments in respect of both the assessee firms remained unabated as on the date of the search. In support of this contention, our attention was drawn to the following facts

MOHAMED THAJUDEEN ABUTHAHIR,SIRKALI CHENNAI vs. ITO WARD 2, , NAGAPATTINAM CHENNAI

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

Bench: Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 650/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 Mohamed Thajudeen Abuthahir, The Income Tax Officer, 17, Railway Road, V. Ward-2, Sirkali – 609 110. Nagapattinam. Tamilnadu. [Pan: Afdpa-4979-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. N. Arjun Raj, Ca ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 03.08.2023 घोषणा क" तारीख/Date Of Pronouncement : 23.08.2023

cash entries in bank account in hands of assessee. 1. The Hon'ble Supreme Court in the case of Sanjay Kapur Vs ACIT [2022] 138 taxmann. com 207 (SC) wherein it was held that High Court upheld reassessment in case where assessee had made a deposit

SUNDARAM SUBRAMANIAN,PUDUKKOTTAI vs. ITO, CIRCLE-2(1), TRICHY

In the result, both the appeals of the Assessee are partly allowed

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

reassessment proceedings-initiated u/s.147 of the Act on account of substantial cash deposits in the assessee’s bank accounts, in the absence

SUNDARAM SUBRAMANIAN REP. BY LEGAL HEIR S SUNDARAM,PUDUKKOTTAI vs. ITO, CIRCLE-2(1), TRICHY

In the result, both the appeals of the Assessee are partly allowed

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

reassessment proceedings-initiated u/s.147 of the Act on account of substantial cash deposits in the assessee’s bank accounts, in the absence