P KUPPUCHAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a\nbearing on the determination of the total income of such other person for six assessment years immediately preceding the assessment year relevant to the previous

P. PALANISAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a ITA No.1119/Chny/2025 & ‘60’ Others Mr. P. Palanisamy M/s. P.P. Financiers Mr. P. Kuppuchamy Mr. L. Karuppusamy M/s. P.P. Enterprises Mr. Palanisamy Raghupathy M/s. P.P. Constructions

P KUPPUCHAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3, , COIMBATORE

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a ITA No.1119/Chny/2025 & ‘60’ Others Mr. P. Palanisamy M/s. P.P. Financiers Mr. P. Kuppuchamy Mr. L. Karuppusamy M/s. P.P. Enterprises Mr. Palanisamy Raghupathy M/s. P.P. Constructions

P.P. ENTERPRISES,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a ITA No.1119/Chny/2025 & ‘60’ Others Mr. P. Palanisamy M/s. P.P. Financiers Mr. P. Kuppuchamy Mr. L. Karuppusamy M/s. P.P. Enterprises Mr. Palanisamy Raghupathy M/s. P.P. Constructions

PALANISAMY RAGHUPATHY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a ITA No.1119/Chny/2025 & ‘60’ Others Mr. P. Palanisamy M/s. P.P. Financiers Mr. P. Kuppuchamy Mr. L. Karuppusamy M/s. P.P. Enterprises Mr. Palanisamy Raghupathy M/s. P.P. Constructions

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE -3, COIMBATORE, COIMBATORE vs. P P ENTERPRISES, BENGALURU

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a ITA No.1119/Chny/2025 & ‘60’ Others Mr. P. Palanisamy M/s. P.P. Financiers Mr. P. Kuppuchamy Mr. L. Karuppusamy M/s. P.P. Enterprises Mr. Palanisamy Raghupathy M/s. P.P. Constructions

M/S. P.P. FINANCIERS,KARUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a ITA No.1119/Chny/2025 & ‘60’ Others Mr. P. Palanisamy M/s. P.P. Financiers Mr. P. Kuppuchamy Mr. L. Karuppusamy M/s. P.P. Enterprises Mr. Palanisamy Raghupathy M/s. P.P. Constructions

M/S. P.P. FINANCIERS,KARUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a ITA No.1119/Chny/2025 & ‘60’ Others Mr. P. Palanisamy M/s. P.P. Financiers Mr. P. Kuppuchamy Mr. L. Karuppusamy M/s. P.P. Enterprises Mr. Palanisamy Raghupathy M/s. P.P. Constructions

M/S. P.P. ENTERPRISES,BENGALURU vs. ACIT< CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a ITA No.1119/Chny/2025 & ‘60’ Others Mr. P. Palanisamy M/s. P.P. Financiers Mr. P. Kuppuchamy Mr. L. Karuppusamy M/s. P.P. Enterprises Mr. Palanisamy Raghupathy M/s. P.P. Constructions

SELLAMUTHU KABILAN,BENGALURU vs. ACIT, CENTRAL CRICLE 3, COIMBATORE, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a ITA No.1119/Chny/2025 & ‘60’ Others Mr. P. Palanisamy M/s. P.P. Financiers Mr. P. Kuppuchamy Mr. L. Karuppusamy M/s. P.P. Enterprises Mr. Palanisamy Raghupathy M/s. P.P. Constructions

M/S. P.P. FINANCIERS,KARUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a\nbearing on the determination of the total income of such other person for six assessment years immediately preceding the assessment year relevant to the previous

L KARUPPUSAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a ITA No.1119/Chny/2025 & ‘60’ Others Mr. P. Palanisamy M/s. P.P. Financiers Mr. P. Kuppuchamy Mr. L. Karuppusamy M/s. P.P. Enterprises Mr. Palanisamy Raghupathy M/s. P.P. Constructions

P. PALANISAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a ITA No.1119/Chny/2025 & ‘60’ Others Mr. P. Palanisamy M/s. P.P. Financiers Mr. P. Kuppuchamy Mr. L. Karuppusamy M/s. P.P. Enterprises Mr. Palanisamy Raghupathy M/s. P.P. Constructions

P.P.FINANCIERS,DINDIGUL vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

reassess the\nincome of the other person in accordance with the provisions\nof section 153A, if, that Assessing Officer is satisfied that the books\nof account or documents or assets seized or requisitioned have a\n\nbearing on the determination of the total income of such other\nperson for six assessment years immediately preceding the\n assessment year relevant

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI, CHENNAI vs. KAG INDIA PRIVATE LIMITED, CHENNAI

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R.Raghunathaआयकर अपील सं./Ita No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./Ita No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./Ita No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./Ita No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./Ita No.632/Chny/2025, A.Y.: 2021-22

Section 144A from the Joint Commissioner of Income-tax, Corporate Range-4, Chennai (hereinafter referred to as the ‘JCIT’) to treat the transactions with M/s.Devanayagam Finance Pvt. Ltd. as a proven, genuine transaction. As a consequence, the JCIT, vide Order No.31/144/CR-4/2016-17 dated 31.12.2016, passed the order u/s.144A, after examining the materials brought on record by the assessee. In the said

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI, CHENNAI vs. KAG INDIA PRIVATE LIMITED, VELACHERY

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R.Raghunathaआयकर अपील सं./Ita No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./Ita No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./Ita No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./Ita No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./Ita No.632/Chny/2025, A.Y.: 2021-22

Section 144A from the Joint Commissioner of Income-tax, Corporate Range-4, Chennai (hereinafter referred to as the ‘JCIT’) to treat the transactions with M/s.Devanayagam Finance Pvt. Ltd. as a proven, genuine transaction. As a consequence, the JCIT, vide Order No.31/144/CR-4/2016-17 dated 31.12.2016, passed the order u/s.144A, after examining the materials brought on record by the assessee. In the said

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI, CHENNAI vs. KAG INDIA PRIVATE LIMITED, CHENNAI

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R.Raghunathaआयकर अपील सं./Ita No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./Ita No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./Ita No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./Ita No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./Ita No.632/Chny/2025, A.Y.: 2021-22

Section 144A from the Joint Commissioner of Income-tax, Corporate Range-4, Chennai (hereinafter referred to as the ‘JCIT’) to treat the transactions with M/s.Devanayagam Finance Pvt. Ltd. as a proven, genuine transaction. As a consequence, the JCIT, vide Order No.31/144/CR-4/2016-17 dated 31.12.2016, passed the order u/s.144A, after examining the materials brought on record by the assessee. In the said

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI, CHENNAI vs. KAG INDIA PRIVATE LIMITED, CHENNAI, TAMILNADU

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R.Raghunathaआयकर अपील सं./Ita No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./Ita No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./Ita No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./Ita No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./Ita No.632/Chny/2025, A.Y.: 2021-22

Section 144A from the Joint Commissioner of Income-tax, Corporate Range-4, Chennai (hereinafter referred to as the ‘JCIT’) to treat the transactions with M/s.Devanayagam Finance Pvt. Ltd. as a proven, genuine transaction. As a consequence, the JCIT, vide Order No.31/144/CR-4/2016-17 dated 31.12.2016, passed the order u/s.144A, after examining the materials brought on record by the assessee. In the said

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), CHENNAI, CHENNAI vs. KAG INDIA PRIVATE LIMITED, CHENNAI

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R.Raghunathaआयकर अपील सं./Ita No.322/Chny/2025, A.Y.: 2014-15 आयकर अपील सं./Ita No.323/Chny/2025, A.Y.: 2015-16 आयकर अपील सं./Ita No.324/Chny/2025, A.Y.: 2017-18 आयकर अपील सं./Ita No.325/Chny/2025, A.Y.: 2018-19 आयकर अपील सं./Ita No.321/Chny/2025, A.Y.: 2019-20 आयकर अपील सं./Ita No.632/Chny/2025, A.Y.: 2021-22

Section 144A from the Joint Commissioner of Income-tax, Corporate Range-4, Chennai (hereinafter referred to as the ‘JCIT’) to treat the transactions with M/s.Devanayagam Finance Pvt. Ltd. as a proven, genuine transaction. As a consequence, the JCIT, vide Order No.31/144/CR-4/2016-17 dated 31.12.2016, passed the order u/s.144A, after examining the materials brought on record by the assessee. In the said