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

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

reassessment, recomputation or issuance or sanction of notice with dynamic jurisdiction, as set out in clauses (a), (b) of notice with dynamic jurisdiction, as set out in clauses (a), (b) of notice with dynamic jurisdiction, as set out in clauses (a), (b) and (c) of sub and (c) of sub-section 151A of the Act. 15. Thus, on a bare

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

reassessment, recomputation or issuance or sanction of notice with dynamic jurisdiction, as set out in clauses (a), (b) of notice with dynamic jurisdiction, as set out in clauses (a), (b) of notice with dynamic jurisdiction, as set out in clauses (a), (b) and (c) of sub and (c) of sub-section 151A of the Act. 15. Thus, on a bare

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

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

reassessment, recomputation or issuance or sanction of notice with dynamic jurisdiction, as set out in clauses (a), (b) of notice with dynamic jurisdiction, as set out in clauses (a), (b) of notice with dynamic jurisdiction, as set out in clauses (a), (b) and (c) of sub and (c) of sub-section 151A of the Act. 15. Thus, on a bare

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

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

reassessment, recomputation or issuance or sanction of notice with dynamic jurisdiction, as set out in clauses (a), (b) of notice with dynamic jurisdiction, as set out in clauses (a), (b) of notice with dynamic jurisdiction, as set out in clauses (a), (b) and (c) of sub and (c) of sub-section 151A of the Act. 15. Thus, on a bare

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

reassessment, recomputation or issuance or sanction of notice with dynamic jurisdiction, as set out in clauses (a), (b) of notice with dynamic jurisdiction, as set out in clauses (a), (b) of notice with dynamic jurisdiction, as set out in clauses (a), (b) and (c) of sub and (c) of sub-section 151A of the Act. 15. Thus, on a bare

MANICKAM CHETTIAR VELMURUGAN,CHENNAI vs. ITO, NCC-19(1), CHENNAI

In the result, appeals filed by the assessee are allowed

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

1. Whether the Learned Assessing Officer erred in law in issuing notice under Section 148 of the Act dated 25.07.2022, despite lacking jurisdiction under the faceless reassessment regime prescribed under Section 151A

MANICKAM CHETTIAR VELMURUGAN,CHENNAI vs. ITO, NCC-19(1), CHENNAI

In the result, appeals filed by the assessee are allowed

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

1. Whether the Learned Assessing Officer erred in law in issuing notice under Section 148 of the Act dated 25.07.2022, despite lacking jurisdiction under the faceless reassessment regime prescribed under Section 151A

THANARAJ SUMATHI,MAYILADUTHURAI vs. ITO, WARD-1,, KUMBAKONAM

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकरअपीलसं./Ita No.:2031/Chny/2025 यनिाारणवर्ा / Assessment Year:2019-20 Thanaraj Sumathi, Income Tax Officer, No.3/25, North Street, Vs. Ward-1 Moovalur, Kumbakonam. Mayiladuthurai – 609806. Tamil Nadu. [Pan:Knyps-1061-J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant By : Mr. N. Arjun Raj, Advocate. प्रत्यर्थीकीओरसे/Respondent By : Ms. R. Anitha, Cit. सुनवाईकीतारीख/Date Of Hearing : 13.10.2025 घोर्णाकीतारीख/Date Of Pronouncement : 14.10.2025

1) and sub-section (2) shall, as soon as may be after the notification is issued, be laid before each House of Parliament. Section 151A of the Act gives the power to the Central Board of Direct Taxes ("CBDT") to notify the Scheme for : (i) the purpose of assessment, reassessment

SUPPAHIRE EDUCATIONAL AND CHARITABLE TRUST,THANJAVUR vs. ITO, EXEMPTIONS WARD,, TRICHY

In the result, appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

1) and sub- section (2) shall, as soon as may be after the notification is issued, be laid before each House of Parliament. Section 151A of the Act gives the power to the Central Board of Direct Taxes ("CBDT") to notify the Scheme for : (i) the purpose of assessment, reassessment

SAPPAHIRE EDUCATIONAL AND CHARITABLE TRUST,THANJAVUR vs. ITO, EXEMPTIONS WARD,, TRICHY

In the result, appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

1) and sub- section (2) shall, as soon as may be after the notification is issued, be laid before each House of Parliament. Section 151A of the Act gives the power to the Central Board of Direct Taxes ("CBDT") to notify the Scheme for : (i) the purpose of assessment, reassessment

LOGANATHAN DHANDAPANI,CHENNAI vs. ACIT, NCC-3(1), CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

1) and sub- section (2) shall, as soon as may be after the notification is issued, be laid before each House of Parliament. Section 151A of the Act gives the power to the Central Board of Direct Taxes ("CBDT") to notify the Scheme for : (i) the purpose of assessment, reassessment

CHAHIDA BEGAM,PUDUCHERRY vs. INCOME TAX OFFICER, WARD 3, PUDUCHERRY RANGE, INCOME TAX OFFICE, PUDUCHERRY

In the result, appeal filed by the assessee is allowed

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

1) and sub-section (2) shall, as soon as may be after the notification is issued, be laid before each House of Parliament. Section 151A of the Act gives the power to the Central Board of Direct Taxes ("CBDT") to notify the Scheme for : (i) the purpose of assessment, reassessment

FURSHANA GARMENTS,CHENNAI vs. ITO, NCW-11(3), CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

1) and sub-section (2) shall, as soon as may be after the notification is issued, be laid before each House of Parliament. Section 151A of the Act gives the power to the Central Board of Direct Taxes ("CBDT") to notify the Scheme for : (i) the purpose of assessment, reassessment

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

151A which was inserted with effect from 1-11-2020. The said sub section refers to faceless assessment of income escaping assessment, which Section is being re-produced herein under: "The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of assessment, reassessment

JAYARAMAN RUDRASEKAR,VELLORE vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

1) & Ors. 3 ("Abhn Anilkumar Shah') in the context of the objections as raised on behalf of the revenue that the petitioner's case pertains to the central charges and hence impugned notice issued under Section 148 of the Act would stand excluded from the applicability of the provisions of Section 144B read with Section 151A

ARULMIGU LAKSHMI NARASIMHA SWAMY THIRUKOIL,VELLORE vs. ITO, EXEMPTIONS WARD-1,, CHENNAI

Bench: Hon'Ble Shri Manu Kumar Giri & Hon'Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.1813/Chny/2025

section 151A of the Act:- “.....[Faceless assessment of income escaping assessment.27 151A. (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of assessment, reassessment

THINGAL OLI MANIMEKALAI,THANJAVUR vs. ITO, WARD-1,, THANJAVUR

Bench: Hon'Ble Shri Manu Kumar Giri & Hon'Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.2666/Chny/2024 Thingal Oli Manimekalai, No.2/520, Keela Vannipattu, Okkanadu Keelaiyur, P.O Orathanadu, Thanjavur, Tamil Nadu-614 625 [Pan: Csfpm9258R] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By प्रत्यर्थी की ओर से /Revenue By सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख /Date Of Pronouncement

section 151A of the Act:- ".....[Faceless assessment of income escaping assessment.22 151A. (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of assessment, reassessment

EKAMBARAM ELUMALAI,CHENNAI vs. ITO, NCW-19(4), CHENNAI

Bench: Hon'Ble Shri Manu Kumar Giri & Hon'Ble Shri Amitabh Shuklaekambaram Elumalai आयकर अपील सं./Ita No.1799/Chny/2025

section 151A of the Act:- ".....[Faceless assessment of income escaping assessment.7 151A. (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of assessment, reassessment

VENUGOPAL RAVICHANDRAN,CHENNAI vs. ITO, NON CORP WARD 19(6)M CHENNAI, CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2121/Chny/2025 Assessment Years: 2016-17 Venugopal Ravichandran Income Tax Officer, Old No.5, New No.7, Bhavani Street, Non Corp Ward-19(6), Bharathi Nagar, Tharamani, Ttti, Chennai. Taramani S.O, Taramani, Chennai-600 113. [Pan: Adypr7701G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr.T.S.Lakshmi Venkataraman,Fca प्रत्यर्थी की ओर से /Revenue By : Mr.Saujanya Ranjan, Irs सुनवाई की तारीख/Date Of Hearing : 24.09.2025 घोषणा की तारीख /Date Of Pronouncement : 25.09.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

section 151A of the Act:- “…..[Faceless assessment of income escaping assessment.97 151A. (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of assessment, reassessment