S. EASWARAMOORTHY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

142(1) of the Act calling for books of accounts, explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance of the admission made by the trustees in the course of survey and that

K. PARAMASIVAM,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

142(1) of the Act calling for books of accounts, explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance of the admission made by the trustees in the course of survey and that

K. BASKAR,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

142(1) of the Act calling for books of accounts, explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance of the admission made by the trustees in the course of survey and that

K. KATHIRVEL,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

142(1) of the Act calling for books of accounts, explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance of the admission made by the trustees in the course of survey and that

K. BASKAR,KARUR vs. ITO, WARD-1, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

142(1) of the Act calling for books of accounts, explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance of the admission made by the trustees in the course of survey and that

R.EASWARAMOORTHY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

142(1) of the Act calling for books of accounts, explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance of the admission made by the trustees in the course of survey and that

K. SADASIVAM,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

142(1) of the Act calling for books of accounts, explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance of the admission made by the trustees in the course of survey and that

P. KARUNANITHI,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

142(1) of the Act calling for books of accounts, explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance of the admission made by the trustees in the course of survey and that

M. NATESAN,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

142(1) of the Act calling for books of accounts, explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance of the admission made by the trustees in the course of survey and that

M. VELUSAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

142(1) of the Act calling for books of accounts, explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance of the admission made by the trustees in the course of survey and that

RAMASAMY PALANISAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

142(1) of the Act calling for books of accounts, explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance of the admission made by the trustees in the course of survey and that

S. ARAVIND,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

142(1) of the Act calling for books of accounts, explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance of the admission made by the trustees in the course of survey and that

M. VELUSAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

142(1) of the Act calling for books of accounts, explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance of the admission made by the trustees in the course of survey and that

RAMASAMY PALANISAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

142(1) of the Act calling for books of accounts, explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance of the admission made by the trustees in the course of survey and that

P. NALLUSAMY,KARUR vs. ITO, WARD-1, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

142(1) of the Act calling for books of accounts, explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance explanation and other details. The AO is noted to have taken cognizance of the admission made by the trustees in the course of survey and that

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

Section 153C of the Act fro analyzed the entire statutory framework of Section 153C of the Act fro analyzed the entire statutory framework of Section 153C of the Act from its introduction to the amendment by Finance Act, 2017 and its its introduction to the amendment by Finance Act, 2017 and its its introduction to the amendment by Finance

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

Section 153C of the Act fro analyzed the entire statutory framework of Section 153C of the Act fro analyzed the entire statutory framework of Section 153C of the Act from its introduction to the amendment by Finance Act, 2017 and its its introduction to the amendment by Finance Act, 2017 and its its introduction to the amendment by Finance

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

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

142(1)", "144B", "151A", "151", "132", "132A", "149(1)", "48", "2(24)", "147(2)", "148A(d)", "149(1)(a)", "149(1)(b)" ], "issues": "The primary issue was whether the notice issued under Section 148 of the Income Tax Act for AY 2015-16 was within the prescribed limitation period, and consequently, whether the reassessment

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

142(1) of the Act was\nthereafter issued on 01 February 2023. It is alleged by the\nrespondents that since the petitioner did not respond to the aforesaid\ncommunications, they were constrained to issue notices under\nSection 144 of the Act and which were dated 22 February 2023 and\n03 March 2023. In response to the aforesaid, the petitioner submitted