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

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

KANNAN PREMKUMAR,SALEM vs. ITO, WARD-1(6), SALEM

In the result, appeal filed by the assessee is allowed

Bench: SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA (Accountant Member)

reassessment, no addition was made with regard to inadequate source of purchase of immovable property. However, AO made an addition of Rs.2,08,843/- as short term capital gains on sale of one property. Accordingly, assessment was completed on total income of Rs.6,80,713/-. In the assessment order, AO initiated penalty

KAMARAJ R,COIMBATORE vs. THE INCOME TAX OFFICER, COIMBATORE

In the result, the appeals filed by the assessee in ITA

Bench: Shri George George Kand Shri Padmavathy Sआयकर अपील सं./Ita Nos.: 1280, 1281 & 1282/Chny/2025 िनधा"रण वष"/Assessment Years: 2018-19

reassessment order passed by the AO u/s.147 of the Act and the penalty orders u/s.271B and 271AAC(1) of the Act is also

KAMARAJ R,COIMBATORE vs. THE INCOME TAX OFFICER, COIMBATORE

In the result, the appeals filed by the assessee in ITA

Bench: Shri George George Kand Shri Padmavathy Sआयकर अपील सं./Ita Nos.: 1280, 1281 & 1282/Chny/2025 िनधा"रण वष"/Assessment Years: 2018-19

reassessment order passed by the AO u/s.147 of the Act and the penalty orders u/s.271B and 271AAC(1) of the Act is also

KAMARAJ R,COIMBATORE vs. THE INCOME TAX OFFICER, COIMBATORE

In the result, the appeals filed by the assessee in ITA

Bench: Shri George George Kand Shri Padmavathy Sआयकर अपील सं./Ita Nos.: 1280, 1281 & 1282/Chny/2025 िनधा"रण वष"/Assessment Years: 2018-19

reassessment order passed by the AO u/s.147 of the Act and the penalty orders u/s.271B and 271AAC(1) of the Act is also

THOMAS VICTOR,CHENNAI vs. INCOME TAX OFFICER, NON CORP WARD 19(6), CHENNAI, CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

penalty appellate proceedings. According to Ld.DR, the assessee having kept quiet on the reassessment order of AO cannot be allowed

M/S WORLDPART LTD., ,- vs. DCIT, INTNL TAXN CIRCLE-2(2), CHENNAI

In the result, the appeals of the revenue stand dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.740 & 741/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Worldpart Limited, Income Tax, International Taxation 3, Julia House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented By: M/S. K M Mohandass & Co., No. 36, 1St Street, Sait Colony, Egmore, Chennai 600 008. [Pan:Aaacw9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. World Part Limited, Vs. The Deputy Commissioner Of C/O B S R & Company, 9Th Floor, Income Tax, International Taxation Business Plaza, Westin Hotel Circle 2(2), Chennai. Campus, 36/3-B Koregaon Park Annex, Mundhwa Road, Ghorpadi, Pune, Maharashtra 411 001. (अपीलाथ" /Appellant) (""थ"/Respondent) Department By : Shri Clement Ramesh Kumar, Cit Assessee By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 23.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 29.02.2024 आदेश /O R D E R Per V. Durga Rao:

reassessment proceedings. The assessee has also assailed levy of interest and initiation of penalty proceedings. Consequent to our adjudication on merits

M/S WORLDPART LTD., ,- vs. DCIT, INTNL TAXN CIRCLE-2(2), CHENNAI

In the result, the appeals of the revenue stand dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.740 & 741/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Worldpart Limited, Income Tax, International Taxation 3, Julia House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented By: M/S. K M Mohandass & Co., No. 36, 1St Street, Sait Colony, Egmore, Chennai 600 008. [Pan:Aaacw9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. World Part Limited, Vs. The Deputy Commissioner Of C/O B S R & Company, 9Th Floor, Income Tax, International Taxation Business Plaza, Westin Hotel Circle 2(2), Chennai. Campus, 36/3-B Koregaon Park Annex, Mundhwa Road, Ghorpadi, Pune, Maharashtra 411 001. (अपीलाथ" /Appellant) (""थ"/Respondent) Department By : Shri Clement Ramesh Kumar, Cit Assessee By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 23.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 29.02.2024 आदेश /O R D E R Per V. Durga Rao:

reassessment proceedings. The assessee has also assailed levy of interest and initiation of penalty proceedings. Consequent to our adjudication on merits

M/S WORLDPART LTD., ,- vs. DCIT, INTNL TAXN CIRCLE-2(2), CHENNAI

In the result, the appeals of the revenue stand dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.740 & 741/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Worldpart Limited, Income Tax, International Taxation 3, Julia House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented By: M/S. K M Mohandass & Co., No. 36, 1St Street, Sait Colony, Egmore, Chennai 600 008. [Pan:Aaacw9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. World Part Limited, Vs. The Deputy Commissioner Of C/O B S R & Company, 9Th Floor, Income Tax, International Taxation Business Plaza, Westin Hotel Circle 2(2), Chennai. Campus, 36/3-B Koregaon Park Annex, Mundhwa Road, Ghorpadi, Pune, Maharashtra 411 001. (अपीलाथ" /Appellant) (""थ"/Respondent) Department By : Shri Clement Ramesh Kumar, Cit Assessee By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 23.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 29.02.2024 आदेश /O R D E R Per V. Durga Rao:

reassessment proceedings. The assessee has also assailed levy of interest and initiation of penalty proceedings. Consequent to our adjudication on merits

DCIT, INTNL TAXN CIRCLE-2(2), CHENNAI vs. M/S WORLDPART LTD., , NICOSIA

In the result, the appeals of the revenue stand dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.740 & 741/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Worldpart Limited, Income Tax, International Taxation 3, Julia House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented By: M/S. K M Mohandass & Co., No. 36, 1St Street, Sait Colony, Egmore, Chennai 600 008. [Pan:Aaacw9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. World Part Limited, Vs. The Deputy Commissioner Of C/O B S R & Company, 9Th Floor, Income Tax, International Taxation Business Plaza, Westin Hotel Circle 2(2), Chennai. Campus, 36/3-B Koregaon Park Annex, Mundhwa Road, Ghorpadi, Pune, Maharashtra 411 001. (अपीलाथ" /Appellant) (""थ"/Respondent) Department By : Shri Clement Ramesh Kumar, Cit Assessee By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 23.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 29.02.2024 आदेश /O R D E R Per V. Durga Rao:

reassessment proceedings. The assessee has also assailed levy of interest and initiation of penalty proceedings. Consequent to our adjudication on merits

DCIT, INTNL TAXN CIRCLE-2(2), CHENNAI vs. M/S WORLDPART LTD., , NICOSIA

In the result, the appeals of the revenue stand dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.740 & 741/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Worldpart Limited, Income Tax, International Taxation 3, Julia House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented By: M/S. K M Mohandass & Co., No. 36, 1St Street, Sait Colony, Egmore, Chennai 600 008. [Pan:Aaacw9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. World Part Limited, Vs. The Deputy Commissioner Of C/O B S R & Company, 9Th Floor, Income Tax, International Taxation Business Plaza, Westin Hotel Circle 2(2), Chennai. Campus, 36/3-B Koregaon Park Annex, Mundhwa Road, Ghorpadi, Pune, Maharashtra 411 001. (अपीलाथ" /Appellant) (""थ"/Respondent) Department By : Shri Clement Ramesh Kumar, Cit Assessee By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 23.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 29.02.2024 आदेश /O R D E R Per V. Durga Rao:

reassessment proceedings. The assessee has also assailed levy of interest and initiation of penalty proceedings. Consequent to our adjudication on merits

SUJATHA HARIHARAN,CHENNAI vs. ITO, NCW-3(3), CHENNAI

In the result, both the appeals filed by the assessee are\nallowed

penalty under Section 271(1)(c) of the Act. The core issue was the validity of the reassessment notices issued