R.KOMALAVALLI ,CHENNAI vs. DCIT CORPORATE CIRCLE 1(1) , CHENNAI

In the result, appeals of the assessee are allowed on legal

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.1925, 1926, 1927 & 1928/Chny/2017 "नधा"रण वष" /Assessment Years : 2008-09, 2009-10, 2010-11 & 2011-2012. R. Komalavalli, Vs. The Deputy Commissioner Of (Director Of A2Z Logistics Pvt Ltd) Income Tax, No.56, Sbi Colony Extn, Corporate Circle 1(1) Nanganallur, Chennai. Chennai 600 061. [Pan Afzpk 2709L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

BANK OF CEYLON,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal of the assessee is allowed on legal ground

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 1347/Chny/2017 "नधा"रण वष" /Assessment Year : 2010-2011. M/S. Bank Of Ceylon, Vs. The Deputy Commissioner Of 20/21, Casa Major Road, Income Tax, New No.2, Old No.11, International Taxation 1(1) Zerart Garden Ii Lane, Chennai. Egmore, Chennai 600 008. [Pan Aaacb 2218C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

DCIT, COIMBATORE vs. R.ELANGOVAN, KARAMADAI

In the result, Cross Objection of the assessee is allowed

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 1199/Chny/2017 & C.O.No.75/Chny/2017 (In Ita No.1199/Chny/2017) "नधा"रण वष" /Assessment Year : 2013-2014. The Deputy Commissioner Vs. Shri. R. Elangovan, Of Income Tax, 821/2, Kallipalayam, Corporate Circle 1, Chikkarampalayam Post, Coimbatore Karamadai 641 104. [Pan Aadpe 1841Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

ORIGINAL KERALA JEWELLERS,CHENNAI vs. DCIT NON CORPORATE CIRCLE 2, CHENNAI

In the result, the appeals of the assessee for both the years

Bench: Shri Abraham P.George & Shri George Mathanआयकर अपील सं./I.T.A. Nos.2987 & 2988/Chny/2017 "नधा"रण वष" /Assessment Years : 2008-09 & 2010-2011. M/S. Original Kerala Jewellers, Vs. The Deputy Commissioner Of No.74, Usman Road, Income Tax, T. Nagar, Non Corporate Circle -2, Chennai 600 017. Chennai 600 034. [Pan Aaafo 0104F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

ORIGINAL KERALA JEWELLERS,CHENNAI vs. DCIT NON CORPORATE CIRCLE 2, CHENNAI

In the result, the appeals of the assessee for both the years

Bench: Shri Abraham P.George & Shri George Mathanआयकर अपील सं./I.T.A. Nos.2987 & 2988/Chny/2017 "नधा"रण वष" /Assessment Years : 2008-09 & 2010-2011. M/S. Original Kerala Jewellers, Vs. The Deputy Commissioner Of No.74, Usman Road, Income Tax, T. Nagar, Non Corporate Circle -2, Chennai 600 017. Chennai 600 034. [Pan Aaafo 0104F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

GWALIOR AGENCIES,CHENNAI vs. ACIT NON CORPORATE CIRCLE 11, CHENNAI

In the result, the appeals of the assessee for both the years are allowed on legal ground

Bench: Shri Abraham P.George & Shri George Mathanआयकर अपील सं./I.T.A. Nos. 2479 & 2480/Chny/2017 "नधा"रण वष" /Assessment Years : 2011-2012 & 2012-2013. M/S. Gwalior Agencies, Vs. The Assistant Commissioner No.72, Godown Street, Of Income Tax, Moolchand Market, Non Corporate Circle -11, Chennai 600 001. Chennai.

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

GWALIOR AGENCIES,CHENNAI vs. ACIT NON CORPORATE CIRCLE 11, CHENNAI

In the result, the appeals of the assessee for both the years are allowed on legal ground

Bench: Shri Abraham P.George & Shri George Mathanआयकर अपील सं./I.T.A. Nos. 2479 & 2480/Chny/2017 "नधा"रण वष" /Assessment Years : 2011-2012 & 2012-2013. M/S. Gwalior Agencies, Vs. The Assistant Commissioner No.72, Godown Street, Of Income Tax, Moolchand Market, Non Corporate Circle -11, Chennai 600 001. Chennai.

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

N.ELLAPPAN,TIRUPPUR vs. ITO, TIRUPPUR

In the result, the appeal of the assessee is allowed on legal ground

Bench: Shri Abraham P.George & Shri George Mathan

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

M/S.ENRICA 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

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

M/S ENRICA 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

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

DILIP KAPUR,PONDICHERRY vs. ACIT, NFAC, CIRCLE 1 , PONDICHERRY

In the result the appeal of the assessee is allowed

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 984/Chny/2024 िनधा"रणवष" / Assessment Year: 2014-15 Dilip Kapur The Assistant Commissioner Of 7, Saint Martin Street, Income Tax, Pondicherry (Ut), Circle -1, Pondicherry – 605 001. Pondicherry – 605 003. [Pan: Adspd-4530-H ] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ"क"ओरसे/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 22.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 06.11.2024

reassessed income is the same as the originally assessed income u/s.143(3). Penalty uls.271(1)(c) is hereby initiated for furnishing

KARUR SREE RAMA TRADING PVT.LTD.,KARUR vs. ITO, CIRCLE-191), TRICHY

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

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.3841/Chny/2025 िनधा"रण वष"/Assessment Year: 2012-13 Karur Sree Rama Trading Pvt. Ltd., Vs. The Income Tax Officer, S.F. No. 2262, Pari Nagar, Chinna Circle 1(1), Andan Koil Road, Karur 639 001. Trichy. [Pan:Aabfs8790C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, F.C.A. ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 18.02.2026 घोषणा की तारीख /Date Of Pronouncement : 26.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 30.10.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2012-13 Passed Under Section 147/271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].

penalty arises from a reassessment order made in the name of the dissolved firm and such reassessment is void and therefore

K MOHAN,CHENNAI vs. ACIT, CW 22(1), CHENNAI

In the result, the assessee’s appeal is partly allowed

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.1141/Chny/2019 (िनधा"रण वष" / Assessment Year: 2008-09) Vs The Acit, Shri K. Mohan, No.2, Vanila Arasu St, West Tambaram, Non-Corporate Ward 22(1), Chennai -45 Chennai – 600 045

reassessed and penalty proceedings U/s.271(1)(c) was initiated. During the penalty proceedings,the assessee has not given any explanation

DURAISAMY RAJESWARI,COIMBATORE vs. ITO, NCW-3(1), COIMBATORE

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

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:673/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2018-19 Duraiswamy Rajeswari, Ito, 17, Lakshmanan Nagar, Vs. Non-Corp Ward 3(1), 2Nd Street, Coimbatore. Gandhipuram, Coimbatore – 641 012. [Pan:Afipr-0877-H (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms. M. Mathangi, Advocate प्रत्यथी की ओर से/Respondent By : Ms. Pryati Sharma, J.C.I.T.

Penalty is unjust, as the reason for not responding to the notices issued during reassessment was that the reassessment proceeding

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. JAYAPRIYA COMPANY, CHENNAI

In the result, appeal filed by the Revenue is dismissed and the\nCross-Objection filed by the assessee is allowed

penalty\nunder Section 271E of the Act of 1961. In the response dated 16.10.2024\nthe petitioner relied upon the decision of the Supreme Court in CIT v. Jai\nLaxmi Rice Mills Ambala City [2015] 64 taxmann.com 75/[2016] 237\nTaxman 375/[2015] 379 ITR 521 to contend that there was no satisfaction\nrecorded in the reassessment

DCIT, CHENNAI vs. JAGATHRAKSHAKAN SRINISHA, CHENNAI

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

penalty order, finding no grounds for interference.", "result": "Dismissed", "sections": [ "143(3)", "132", "131", "154", "115BBE", "270A", "271(1)(c)", "271AAC", "68", "69", "69A", "69B", "69C", "69D", "246A", "250", "274", "275", "139", "132(4A)", "292C" ], "issues": "Whether the deletions made by the CIT(A) regarding the jewellery addition were justified, and whether the reassessment

RASAIYAN MARIYA ALASU RAJAN,CHENNAI vs. DCIT, NCC-8(1),, CHENNAI

In the result, the appeal filed by the assessee for A

Bench: Shri George George K & Shri S.R. Raghunatha

penalty proceedings u/s.271(1)(b) was also initiated for non-compliance of notices issued. 5. During the reassessment proceedings the AO had issued

RASHMIKANT VENILAL MEHTA,CHENNAI vs. DCIT, CHENNAI

In the result, the assessee’s appeal in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

reassessment proceeding and also penalty levied under Section 271(1)(c) of the Income-tax Act, 1961 (in short 'the Act'). The Revenue

DCIT, CHENNAI vs. SHRI RASHMIKANT VENILAL MEHTA, CHENNAI

In the result, the assessee’s appeal in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

reassessment proceeding and also penalty levied under Section 271(1)(c) of the Income-tax Act, 1961 (in short 'the Act'). The Revenue