NATARAJAN,CUDDALORE vs. ITO,ITWARD-1(1) , CHENNAI

The appeal of the assessee is partly allowed

Bench: Hon’Ble Shri Manu Kumar Giriand Hon’Ble Shri S.R. Raghunathaआयकर अपील सं./Ita No.123/Chny/2023 िनधा"रण वष"/Assessment Year:2011-2012 Shri Natarajan The Income Tax Officer, 353, Pudupettai Main Road, Vs. International Taxation, Indira Nagar, C. Puthupettai, Ward 2(1), Parangipettai Post, Chennai 600 006 Cuddalore 608 502. Pan: Anfpn 9506Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. J. Saravanan, Advocate ""यथ"क"ओरसे/Respondent By : Dr. Samuel Pitta, Irs, Jcit.

reassessment of the return of income of the appellant, within the time frame stipulated under the Act. In this case, the limitation period of six years for reopening the assessment for the year 2011~12 under section 147 of the Act, came to an end on 31.03.2018. In such circumstances, there is no requirement for this court to go into

SHEETAL V. BHAT,CHENNAI vs. ACIT, CHENNAI

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

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

reassessment processing initiated by the Assessing Officer is not justified. 6. In the case on our hand, the facts are entirely different. In this case, after processing under Section 143(1) of the Act, the Assessing Officer received a report from the Deputy Director of Income Tax (Investigation)-II, Mumbai regarding bogus purchase of diamonds from M/s Daksh Diamonds, Mumbai

ARUSUVAI FOOD PROCESSORS PVT. LTD.,SALEM vs. DCIT, CIRCLE-1(1), SALEM

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

reassessment proceedings under Section 143(3) read with Section 264, the AO accepted the appellant’s explanations regarding cash sales and dropped the corresponding addition of ₹5,76,74,074/-. Arusuvai Food Processors Pvt. Ltd. :: 4 :: 6. Regarding trade advances, the assessee submitted confirmations, ledger accounts, and details of advances received from 36 parties during FY 2016–17. Notices under

DHANUSHKODI HARIDEERTHAM,PUDUKOTTAI vs. ITO, INTL TAXNL WARD 2(1), CHENNAI

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

reassessment proceedings were legally initiated as per amended provisions. However, it found that the addition made by the Assessing Officer regarding the difference between agricultural land and residential type-1 value was not justified as the variation was less than 5%.", "result": "Partly Allowed", "sections": [ "147", "143(3)", "148", "142(1)", "148A", "149", "144C(13)", "56(2)(vii)", "133

RADIANCE REALTY DEVELOPERS INDIA LIMITED,CHENNAI vs. DCIT CENTRAL CIRCLE 2(1), CHENNAI

Bench: SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nITA Nos.2978 - 2984/Chny/2024\n&\nCO Nos.11-17/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2016-17 to 2022-23\n\nThe DCIT,\nCentral Circle-2(1),\nChennai.\nM/s Radiance Realty-\nDevelopers India Ltd.,\nRadiance Towers, 1st Floor,\n33 Feet Road, Anna Salai,\nGuindy, Chennai – 600 032.\n[PAN: AACCN5152H]\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent/Cross\nObjector)\n\nITA Nos.2971 - 2972/Chny/2024\nनिर्धारणवर्ष/

133(6) of the Act, 1961: Rs.4,89,43,299/-.\n(iv)Penalty amount not disallowed by the assessee while computing its\nincome: Rs.41,047/-.\n\n::47 ::\nITA Nos.2978-2984/Chny/2024\n& Others (Assessee & Revenue)\n(AY 2016-17 to 2022-23)\nM/s. Radiance Realty Developers India Ltd.\nTotal Rs.9,29,49,804/-.\n\n7. The CIT(A)-VI, Kolkata

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI vs. RADIANCE REALTY DEVELOPERS INDIA LTD., CHENNAI

In the result, all the appeals of the Revenue and the assessee as\nwell as the Cross-Objections of the assessee are dismissed

Bench: SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nITA Nos.2978 - 2984/Chny/2024\n&\nCO Nos.11-17/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2016-17 to 2022-23\n\nThe DCIT,\nCentral Circle-2(1),\nChennai.\nM/s Radiance Realty-\nDevelopers India Ltd.,\nRadiance Towers, 1st Floor,\n33 Feet Road, Anna Salai,\nGuindy, Chennai – 600 032.\n[PAN: AACCN5152H]\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent/Cross\nObjector)\n\nITA Nos.2971 - 2972/Chny/2024\nनिर्धारणवर्ष/

133(6) of the Act, 1961: Rs.4,89,43,299/-.\n(iv)Penalty amount not disallowed by the assessee while computing its\nincome: Rs.41,047/-.\n\n::47 ::\nITA Nos.2978-2984/Chny/2024\n& Others (Assessee & Revenue)\n(AY 2016-17 to 2022-23)\nM/s. Radiance Realty Developers India Ltd.\nTotal Rs.9,29,49,804/-.\n\n7. The CIT(A)-VI, Kolkata

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI vs. RADIANCE REALTY DEVELOPERS INDIA LTD., CHENNAI

In the result, all the appeals of the Revenue and the assessee as\nwell as the Cross-Objections of the assessee are dismissed

Bench: SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nITA Nos.2978 - 2984/Chny/2024\n&\nCO Nos.11-17/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2016-17 to 2022-23\n\nThe DCIT,\nCentral Circle-2(1),\nChennai.\nM/s Radiance Realty-\nDevelopers India Ltd.,\nRadiance Towers, 1st Floor,\n33 Feet Road, Anna Salai,\nGuindy, Chennai – 600 032.\n[PAN: AACCN5152H]\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent/Cross\nObjector)\n\nITA Nos.2971 - 2972/Chny/2024\nनिर्धारणवर्ष/

133(6) of the Act, 1961: Rs.4,89,43,299/-.\n(iv)Penalty amount not disallowed by the assessee while computing its\nincome: Rs.41,047/-.\n\n::47 ::\nITA Nos.2978-2984/Chny/2024\n& Others (Assessee & Revenue)\n(AY 2016-17 to 2022-23)\nM/s. Radiance Realty Developers India Ltd.\nTotal Rs.9,29,49,804/-.\n\n7.\nThe CIT(A)-VI, Kolkata

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI vs. RADIANCE REALTY DEVELOPERS INDIA LTD., CHENNAI

In the result, all the appeals of the Revenue and the assessee as\nwell as the Cross-Objections of the assessee are dismissed

Bench: SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nITA Nos.2978 - 2984/Chny/2024\n&\nCO Nos.11-17/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2016-17 to 2022-23\n\nThe DCIT,\nCentral Circle-2(1),\nChennai.\nM/s Radiance Realty-\nDevelopers India Ltd.,\nRadiance Towers, 1st Floor,\n33 Feet Road, Anna Salai,\nGuindy, Chennai – 600 032.\n[PAN: AACCN5152H]\n(अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent/Cross\nObjector)\n\nITA Nos.2971 - 2972/Chny/2024\nनिर्धारणवर्ष/A

133(6) of the Act, 1961: Rs.4,89,43,299/-.\n(iv)Penalty amount not disallowed by the assessee while computing its\nincome: Rs.41,047/-.\n\nTotal Rs.9,29,49,804/-.\n\n7. The CIT(A)-VI, Kolkata in appeal no. 264/CIT(A)-VI/Cir-6/11-12/Kol\ndisposed of the appeal by a detailed order dated 9.11.2012 while\ndetermining the total income

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI vs. RADIANCE REALTY DEVELOPERS INDIA LTD., CHENNAI

In the result, all the appeals of the Revenue and the assessee as\nwell as the Cross-Objections of the assessee are dismissed

Bench: SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nITA Nos.2978 - 2984/Chny/2024\n&\nCO Nos.11-17/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2016-17 to 2022-23\n\nThe DCIT,\nCentral Circle-2(1),\nChennai.\n(अपीलार्थी/Appellant)\nM/s Radiance Realty-\nDevelopers India Ltd.,\nRadiance Towers, 1st Floor,\n33 Feet Road, Anna Salai,\nGuindy, Chennai – 600 032.\n[PAN: AACCN5152H]\n(प्रत्यर्थी/Respondent/Cross\nObjector)\n\nITA Nos.2971 - 2972/Chny/2024\nनिर्धारणवर्ष/

133(6) of the Act, 1961: Rs.4,89,43,299/-.\n\n(iv)Penalty amount not disallowed by the assessee while computing its\nincome: Rs.41,047/-.\n\n::47 ::\nITA Nos.2978-2984/Chny/2024\n& Others (Assessee & Revenue)\n(AY 2016-17 to 2022-23)\nM/s. Radiance Realty Developers India Ltd.\nTotal Rs.9,29,49,804/-.\n\n7.\nThe CIT(A)-VI, Kolkata

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI vs. RADIANCE REALTY DEVELOPERS INDIA LTD., CHENNAI

Bench: SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nITA Nos.2978 - 2984/Chny/2024\n&\nCO Nos.11-17/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2016-17 to 2022-23\n\nThe DCIT,\nCentral Circle-2(1),\nChennai.\nM/s Radiance Realty-\nDevelopers India Ltd.,\nRadiance Towers, 1st Floor,\n33 Feet Road, Anna Salai,\nGuindy, Chennai – 600 032.\n[PAN: AACCN5152H]\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent/Cross\nObjector)\n\nITA Nos.2971 - 2972/Chny/2024\nनिर्धारणवर्ष/

133(6) of the Act, 1961: Rs.4,89,43,299/-.\n\n(iv)Penalty amount not disallowed by the assessee while computing its\nincome: Rs.41,047/-.\n\n::47 ::\nITA Nos.2978-2984/Chny/2024\n& Others (Assessee & Revenue)\n(AY 2016-17 to 2022-23)\nM/s. Radiance Realty Developers India Ltd.\nTotal Rs.9,29,49,804/-.\n\n7. The CIT(A)-VI, Kolkata

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI vs. RADIANCE REALTY DEVELOPERS INDIA LTD., CHENNAI

In the result, all the appeals of the Revenue and the assessee as\nwell as the Cross-Objections of the assessee are dismissed

Bench: SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nITA Nos.2978 - 2984/Chny/2024\n&\nCO Nos.11-17/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2016-17 to 2022-23\n\nThe DCIT,\nCentral Circle-2(1),\nChennai.\nM/s Radiance Realty-\nDevelopers India Ltd.,\nRadiance Towers, 1st Floor,\n33 Feet Road, Anna Salai,\nGuindy, Chennai – 600 032.\n[PAN: AACCN5152H]\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent/Cross\nObjector)\n\nITA Nos.2971 - 2972/Chny/2024\nनिर्धारणवर्ष/

133(6) of the Act, 1961: Rs.4,89,43,299/-.\n\n(iv)Penalty amount not disallowed by the assessee while computing its\nincome: Rs.41,047/-.\n\nTotal Rs.9,29,49,804/-.\n\n7. The CIT(A)-VI, Kolkata in appeal no. 264/CIT(A)-VI/Cir-6/11-12/Kol\ndisposed of the appeal by a detailed order dated 9.11.2012 while\ndetermining the total income

RADIANCE REALTY DEVELOPERS INDIA LIMITED,CHENNAI vs. DCIT CENTRAL CIRCLE 2(1), CHENNAI

Bench: SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nITA Nos.2978 - 2984/Chny/2024\n&\nCO Nos.11-17/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2016-17 to 2022-23\n\nThe DCIT,\nCentral Circle-2(1),\nChennai.\nM/s Radiance Realty-\nDevelopers India Ltd.,\nRadiance Towers, 1st Floor,\n33 Feet Road, Anna Salai,\nGuindy, Chennai – 600 032.\n[PAN: AACCN5152H]\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent/Cross\nObjector)\n\nITA Nos.2971 - 2972/Chny/2024\nनिर्धारणवर्ष/

133(6) of the Act, 1961: Rs.4,89,43,299/-.\n\n(iv)Penalty amount not disallowed by the assessee while computing its\nincome: Rs.41,047/-.\n\n::47 ::\nITA Nos.2978-2984/Chny/2024\n& Others (Assessee & Revenue)\n(AY 2016-17 to 2022-23)\nM/s. Radiance Realty Developers India Ltd.\nTotal Rs.9,29,49,804/-.\n\n7. The CIT(A)-VI, Kolkata

LATE ABDULLAH ABDULMAJEED, REP. BY L/H,PUDUKKOTTAI vs. ITO, WARD-1,, PUDUKKOTTAI

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

reassessment proceedings initiated based on this invalid notice were quashed.", "result": "Partly Allowed", "sections": [ "147", "144", "148A(b)", "148A(d)", "148", "133

MOHIT CHANDAK,CHENNAI vs. DCIT CENTRAL CIRCLE 3(3), CHENNAI

The appeals of the assessee are allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17

reassessment and those of the assessees on the other. Those directions, according to Mr. Vohra, were predicated on the Supreme Court seeking to obviate the specter of being deluged with more than 9000 appeals that would have come to be instituted before it assailing judgments and orders rendered by various High Courts. It was in order to avoid the aforesaid

MOHIT CHANDAK,CHENNAI vs. DCIT CENTRAL CIRCLE 3(3), CHENNAI

The appeals of the assessee are allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17

reassessment and those of the assessees on the other. Those directions, according to Mr. Vohra, were predicated on the Supreme Court seeking to obviate the specter of being deluged with more than 9000 appeals that would have come to be instituted before it assailing judgments and orders rendered by various High Courts. It was in order to avoid the aforesaid

ACIT, CENTRAL CIRCLE-3(2), CHENNAI vs. STN PROPERTIES PRIVATE LIMITED, CHENNAI

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.1647 & 1648/Chny/2024 िनधा"रण वष"/Assessment Year: 2012-13 & & 2014-15 The Assistant Commissioner Of Vs. Stn Properties Private Limited, 6/24, Eb Colony, 1St Main Road, Income Tax, Central Circle 3(2), Adambakkam, Tambaram, Chennai. Chennai 600 088. [Pan:Aakcs6317F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. E. Pavuna Sundari, Cit ""थ" की ओर से/Respondent By : Shri K.G. Raghunath, Advocate सुनवाई की तारीख/ Date Of Hearing : 18.09.2025 घोषणा की तारीख /Date Of Pronouncement : 10.12.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Revenue Are Directed Against Different Orders Both Dated 31.03.2024 Passed By The Ld. Commissioner Of Income Tax(Appeals)–20, Chennai For The Assessment Years 2012-13 & 2014-15. 2. Since Issues Raised In Both The Appeals Of The Revenue Are Similar Based On The Same Identical Facts, With The Consent Of Both The Parties, We Proceed To Hear The Appeals Together & Pass Consolidated Order For The Sake Of Convenience.

133, where the Assessing Officer is satisfied that (a) any money, bullion, Jewellery or other valuable article or thing seized or requisitioned, "belongs to, or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to," a person other than the person referred to in section 153A, then, the books

DCIT, CHENNAI vs. PVP VENTURES LTD., CHENNAI

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

133 ITR 866. In that case, the assessee was to commence a hotel business and was to start a boarding and lodging house. One of the partners of the firm placed his building at the disposal of the firm as his capital contribution. Expenses amounting to Rs. 45,708 were incurred in installing lights, making the building more ventilated

DCIT, CHENNAI vs. PVP VENTURES LTD., CHENNAI

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

133 ITR 866. In that case, the assessee was to commence a hotel business and was to start a boarding and lodging house. One of the partners of the firm placed his building at the disposal of the firm as his capital contribution. Expenses amounting to Rs. 45,708 were incurred in installing lights, making the building more ventilated

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 147 of the Act was initiated but he was not justified in doing so, when no addition was made in respect of item for which notice of reopening was issued. In the present case, admittedly, ITA Nos.2280-83 /2018 :- 25 -: notice for re-assessment is issued for the purpose of disallowing the expenditure claimed being the payment made