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

reassessment to the six assessment years will be\nexamined with reference to such date.\"\n9. It is evident on a plain interpretation of section 153C

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

reassessment to the six assessment years will be\nexamined with reference to such date.\"\n9. It is evident on a plain interpretation of section 153C

BONDALAPATI SHIVAJI RAO,CHENNAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(2), CHENNAI, CHENNAI

In the result, appeal filed by the assessee stands allowed and\nappeal filed by the Revenue is dismissed

reassessment under Section 153C, not the date of the search itself.", "result": "Allowed", "sections": [ "153C", "143(3)", "132", "143(2)", "292B

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), CHENNAI, CHENNAI vs. BONDALAPATI SHIVAJI RAO, CHENNAI

In the result, appeal filed by the assessee stands allowed and appeal filed by the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1044/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 V. Shri Bondalapati Shivaji Rao, The Dcit, 121, Shankar Nagar, M.G. Road, Central Circle-1(2), Pammal, Chennai-600 075. Chennai. [Pan: Aahpb 0083 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.1103/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 V. The Dcit, Shri Bondalapati Shivaji Rao, Central Circle-1(2), 121, Shankar Nagar, Chennai. M.G. Road, Pammal, Chennai-600 075. [Pan: Aahpb 0083 D] (अपीलाथ"/Appellant) (""थ"/Respondent)

reassessment, as the case may be, would have to be undertaken in accordance with the provisions of section 153A. In terms of Finance Act, 2005, inter-alia the first proviso came to be inserted in section 153C

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

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

reassess the income of the non-\nsearched entity in accordance with Section 153A. However, the initiation\nof action under Section 153C

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

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

reassess the income of the non-\nsearched entity in accordance with Section 153A. However, the initiation\nof action under Section 153C

ABC GOLD PALACE,TIRUVARUR vs. ITO, CENTRAL CIRCLE-3(3), CHENNAI

In the result, the appeals filed by the assessee are\npartly-allowed

reassessment, if any, relating to any assessment year\nfalling within the period of six assessment years and for the relevant\n assessment year or years referred to in this sub-section, 153C

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

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

reassessment to the six assessment years will be\nexamined with reference to such date.\"\n9. It is evident on a plain interpretation of section 153C

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

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

reassessment to the six assessment years will be\nexamined with reference to such date.\"\n9. It is evident on a plain interpretation of section 153C

ABC GOLD PALACE,TIRUVARUR vs. ITO, CENTRAL CIRCLE-3(3), CHENNAI

In the result, the appeals filed by the assessee are\npartly-allowed

reassessment, if any, relating to any assessment year\nfalling within the period of six assessment years and for the relevant\n assessment year or years referred to in this sub-section, 153C

ABC GOLD PALACE,TIRUVARUR vs. ITO, CENTRAL CIRCLE-3(3), CHENNAI

In the result, the appeals filed by the assessee are\npartly-allowed

reassessment, if any, relating to any assessment year\nfalling within the period of six assessment years and for the relevant\n assessment year or years referred to in this sub-section, 153C

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, TRICHY vs. A. SRINIVASAN, PERAMBALUR

In the result, appeal filed by the Revenue for AY 2014-15 in ITA

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1527/Chny/2023 िनधा"रण वष"/Assessment Year: 2014-15 & Cross Objection No.13/Chny/2024 (In Ita No.1527/Chny/2023) िनधा"रण वष"/Assessment Year: 2014-15

reassess income of such other person in accordance with the provisions of section 153A”. And this part of Section 153C

ARUNACHALAM SRINIVASAN,PERAMBALUR vs. ACIT, CENTRAL CIRCLE-1 , TRICHY

In the result, appeal filed by the Revenue for AY 2014-15 in ITA

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1527/Chny/2023 िनधा"रण वष"/Assessment Year: 2014-15 & Cross Objection No.13/Chny/2024 (In Ita No.1527/Chny/2023) िनधा"रण वष"/Assessment Year: 2014-15

reassess income of such other person in accordance with the provisions of section 153A”. And this part of Section 153C

ABC GOLD PALACE,TIRUVARUR vs. ITO, CENTRAL CIRCLE-3(3), CHENNAI

In the result, the appeals filed by the assessee are\npartly-allowed

reassessment, if any, relating to any assessment year\nfalling within the period of six assessment years and for the relevant\n assessment year or years referred to in this sub-section, 153C

DEPUTY COMMISSIONER OF INCOME TAX, MADURAI vs. SITARAM JEWELLERS, MADURAI

In the result, both the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

reassessment, if any, relating to any assessment year falling within the period of six assessment years and for the relevant assessment year or years referred to in this sub- section, 153C

DEPUTY COMMISSIONER OF INCOME TAX, MADURAI vs. SITARAM JEWELLERS, MADURAI

In the result, both the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

reassessment, if any, relating to any assessment year falling within the period of six assessment years and for the relevant assessment year or years referred to in this sub- section, 153C

ARVIND NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1), CHENNAI

In the result, all appeals filed by the assessee are allowed

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

reassess the income of the non- searched entity in accordance with Section 153A. However, the initiation of action under Section 153C

ARVIND NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1), CHENNAI

In the result, all appeals filed by the assessee are allowed

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

reassess the income of the non- searched entity in accordance with Section 153A. However, the initiation of action under Section 153C