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20 results for “reassessment”+ Section 194Aclear

Sorted by relevance

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Key Topics

Section 14720Section 14814Addition to Income11Reopening of Assessment9Section 143(3)8Section 408Reassessment8Double Taxation/DTAA6Section 43B5

DEPUTY COMMISSIONER OF INCOME TAX, SALEM vs. GOVINDA RAJULU SRINIVASAN, SALEM

In the result, appeal of the Revenue stands dismissed

ITA 1245/CHNY/2025[2014-15]Status: DisposedITAT Chennai04 Sept 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Bhupendran, AdvocateFor Respondent: Mrs.C. Yamuna, CIT
Section 147Section 148Section 40Section 40A(3)

194A) TDS Statement - 50780 Insurance commission (Section 194D) The assessee had filed his return of income on 30.11.2014 admitting total income of Rs. 35,66,120/-for the A.Y. 2014-15. It is noticed from the Department Software (Insight-High Risk CRIU/ VRU Information) that the assessee had sold a immovable property jointly and received sale consideration of Rs.7

TDS5
Section 2504
Survey u/s 133A4

DCIT, CHENNAI vs. BSR BUILDERS ENGINEERS CONTRACTORS, CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1274/CHNY/2025[2017]Status: DisposedITAT Chennai14 Jan 2026

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

reassessment order invalid. Since, no infirmity could be pointed out in the impugned action, we see no reason to interfere with the impugned action of Ld. CIT(A) dismissing this legal plea of the assessee. Accordingly, Ground No. 2 is dismissed. 28. Ground No. 3 raised by the assessee is against the Ld. CIT(A)’s action of confirming

BSR BUILDERS ENGINEERS CONTRACTORS, ,CHENNAI vs. DCIT, CENT. CIRCLE-2(3), CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1311/CHNY/2025[2016-17]Status: DisposedITAT Chennai14 Jan 2026AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

reassessment order invalid. Since, no infirmity could be pointed out in the impugned action, we see no reason to interfere with the impugned action of Ld. CIT(A) dismissing this legal plea of the assessee. Accordingly, Ground No. 2 is dismissed. 28. Ground No. 3 raised by the assessee is against the Ld. CIT(A)’s action of confirming

ACIT, CHENNAI vs. M/S. BSR BUILDERS ENGINEERS CONTRACTORS , CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1561/CHNY/2025[2016]Status: DisposedITAT Chennai14 Jan 2026

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

reassessment order invalid. Since, no infirmity could be pointed out in the impugned action, we see no reason to interfere with the impugned action of Ld. CIT(A) dismissing this legal plea of the assessee. Accordingly, Ground No. 2 is dismissed. 28. Ground No. 3 raised by the assessee is against the Ld. CIT(A)’s action of confirming

BSR BUILDERS ENGINEERS CONTRACTORS,,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(3), CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1312/CHNY/2025[2017-18]Status: DisposedITAT Chennai14 Jan 2026AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

reassessment order invalid. Since, no infirmity could be pointed out in the impugned action, we see no reason to interfere with the impugned action of Ld. CIT(A) dismissing this legal plea of the assessee. Accordingly, Ground No. 2 is dismissed. 28. Ground No. 3 raised by the assessee is against the Ld. CIT(A)’s action of confirming

LAGGISETTY MANOHAR KARTHIK,CHENNAI vs. ITO NON CORPORATE WARD 15(2), CHENNAI

In the result the appeal of the assessee is allowed

ITA 746/CHNY/2025[2012-13]Status: DisposedITAT Chennai21 Aug 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 746/Chny/2025 िनधा$रण वष$ / Assessment Year: 2012-13

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 147Section 54Section 80C

reassessment proceedings. :-9-: ITA. No: 746/Chny/2025 25. We find that the Hon'ble Madras High Court in the case of Pentafour Software Employees' Welfare Foundation (supra), decided on 05.08.2019 as well in the case Janak Shanthilal Mehta (supra) decided on 16.12.2020 had held that omission on the part of the AO to follow the binding directions

DCIT CORPORATE CIRCLE-1(2), CHENNAI vs. BAY FORGE LTD, KANCHEEPURAM

In the result, the appeal filed by the Revenue is dismissed and the cross objection filed by the assessee is dismissed as academic

ITA 1462/CHNY/2019[2009-10]Status: DisposedITAT Chennai16 Feb 2023AY 2009-10

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.:1462/Chny/2019 िनधा"रण वष" /Assessment Year: 2009-10 & C.O No.76/Chny/2019 [In I.T.A. No.1462/Chny/2019] The Dcit, Bay Forge Limited, Corporate Circle -1(2), Vs. Palayanoor Po Chennai. Vedanthangal Road, Pukkath Village, Madurantakam Taluk, Kancheepuram – 603 308. Pan: Aaacf 0453D (अपीलाथ"/Appellant) (""यथ"/Respondent) राज" की ओर से /Revenue By : Dr. R. Mohan Reddy, Cit िनधा"रती क" ओर से/Assessee By : Shri Raghav Menon, Advocate सुनवाई क" तारीख/Date Of Hearing : 16.02.2023 घोषणा क" तारीख/Date Of Pronouncement : 16.02.2023

For Appellant: Shri Raghav Menon, AdvocateFor Respondent: Dr. R. Mohan Reddy, CIT
Section 143Section 40Section 43B

section 194A(3) (iii) and hence it was not liable to deduct tax on the interest payments. Taking into account the facts, circumstances and the evidences furnished by the appellant I am inclined to accept the contentions of the appellant. The disallowance of interest expenditure u/s.40(a) (ia) amounting to Rs.7,78,58,259/- requires to be deleted. This ground

ASSISTANT COMMISSIONER OF INCOME-TAX, THANJAVUR vs. CITY UNION BANK LIMITED, KUMBAKONAM

In the result, appeal filed by the Revenue is dismissed

ITA 3078/CHNY/2024[2010-11]Status: DisposedITAT Chennai28 Feb 2025AY 2010-11

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3078/Chny/2024 िनधा"रण वष"/Assessment Year: 2010-11 Assistant Commissioner Of City Union Bank Limited, Income Tax, Vs. 24B, Narayana, Circle-2(1) Gandhi Nagar, Thanjavur. Kumbakonam-612 001. Pan: Aaacc-1287-E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. Gouthami Manivasagam, Jcit ""यथ" क" ओर से/Respondent By : Mr. S.Ananthan, C.A. & Ms.Lalitha Rameswaran, Ca

For Appellant: Ms. Gouthami Manivasagam, JCITFor Respondent: Mr. S.Ananthan, C.A. &
Section 143(3)Section 194ASection 250Section 40

reassessment order, AO had disallowed interest payment of Rs.1,35,56,446/- u/s.40(a)(ia) of the Act for not deducting tax at source. 4. Aggrieved by the order of AO, assessee preferred appeal before First Appellate Authority. The CIT(A) following the ITAT order in assessee’s own case [in Department appeal in ITA Nos.1315 & 1316/Chny/2018 dated

SATISH KHANNA,CHENNAI vs. ITO, NCW-5(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 415/CHNY/2025[2015-16]Status: DisposedITAT Chennai10 Oct 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:415/Chny/2025 िनधा#रण वष# / Assessment Year: 2015-16

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Shri. C. Sivakumar, Addl. C.I.T
Section 144Section 147Section 148Section 250Section 251Section 251(1)(a)Section 69

reassessment which action of the AO is gross- defiance to the order of the Hon’ble Supreme Court in the case of M/s. GKN Driveshafts (India) Ltd. (supra) and against the Hon’ble Bombay High Court :-9-: ITA. No.:415 /Chny/2025 in the case of Asian Paints Ltd., (supra) and Bharat Jayanthi Lal Patel (supra), wherein, their Lordships have given

ANAND ARUNRAJ,CHENNAI vs. DCIT, CORP. CIRLCE-5(1), CHENNAI

In the result the appeal of the assessee is allowed

ITA 1348/CHNY/2025[2013-14]Status: DisposedITAT Chennai20 Nov 2025AY 2013-14

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

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Gautam S. Mukundan, JCIT
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 56(2)(vii)

reassessment proceedings. 25. We find that the Hon'ble Madras High Court in the case of Pentafour Software Employees' Welfare Foundation (supra), decided on 05.08.2019 as well in the case Janak Shanthilal Mehta (supra) decided on 16.12.2020 had held that omission on the part of the AO to follow the binding directions of the Hon'ble Supreme Court

IDFC FIRST BANK LTD.,CHENNAI vs. PCIT-1, , CHENNAI

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

ITA 1170/CHNY/2024[2016-17]Status: DisposedITAT Chennai09 Oct 2024AY 2016-17

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1170 & 1171/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 V. M/S. Idfc First Bank Ltd., The Pcit / Acit, [Earlier Known As Idfc Bank Ltd.], Corporate Cirlce-1(1), Krm Tower, 7Th Floor, No.1, Chennai. Harrington Road, Chetpet, Chennai. [Pan: Aadci 6523 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Percy Pardiwalla, Sr. AdvFor Respondent: Mr. R. Clement Ramesh –
Section 147Section 148Section 263

reassessment proceedings as held by the Bombay High Court in the case of Asian Paint Limited vs. DCIT (2008) 296 ITR 90 (Bom) and Bharat Jayantilal Patel vs. UOI [2015] 378 ITR 596 (Bom) to undertake suitable actions We also request your goodself that once the objection is disposed off and before framing of assessment pursuant to the aforesaid notice

IDFC FIRST BANK LTD.,,CHENNAI vs. ACIT, CC-1(1),, CHENNAI

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

ITA 1171/CHNY/2024[2016-17]Status: DisposedITAT Chennai09 Oct 2024AY 2016-17

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1170 & 1171/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 V. M/S. Idfc First Bank Ltd., The Pcit / Acit, [Earlier Known As Idfc Bank Ltd.], Corporate Cirlce-1(1), Krm Tower, 7Th Floor, No.1, Chennai. Harrington Road, Chetpet, Chennai. [Pan: Aadci 6523 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Percy Pardiwalla, Sr. AdvFor Respondent: Mr. R. Clement Ramesh –
Section 147Section 148Section 263

reassessment proceedings as held by the Bombay High Court in the case of Asian Paint Limited vs. DCIT (2008) 296 ITR 90 (Bom) and Bharat Jayantilal Patel vs. UOI [2015] 378 ITR 596 (Bom) to undertake suitable actions We also request your goodself that once the objection is disposed off and before framing of assessment pursuant to the aforesaid notice

KANAKARATHNA MEDIA PVT. LTD.,,CHENNAI vs. ITO, NCW - 10(6),, CHENNAI

In the result, the appeal of the assessee is allowed for the statistical purposes only

ITA 679/CHNY/2020[2010-11]Status: DisposedITAT Chennai06 Sept 2023AY 2010-11

Bench: Shri Manjunatha G & Shri Manomohan Dasआयकर अपील सं./ Ita No. 679 /Chny/2020 िनधा)रण वष) /Assessment Year: 2010-11 Kanakarathna Media Pvt. Ltd., The Income Tax Officer, “No. 7 Palat Madhavan Road, Vs. Non Corporate Ward-10(6), Mahalingapuram, Chennai. Chennai – 600 034. [Pan: Aadck-3117-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri J. Vignesh, C.A. ""यथ" क" ओर से /Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 31.08.2023 : 06.09.2023 घोषणा क" तारीख /Date Of Pronouncement आदेश / O R D E R Per Manomohan Das, J.M:

For Appellant: Shri J. Vignesh, C.AFor Respondent: Shri D. Hema Bhupal, JCIT
Section 144

reassessment proceedings, were not properly authorized and served as required by law, reasons recorded are not proper and were not provided to the appellant in spite of request made for the same, the notice was not accompanied with the reasons recorded as was required thus the entire proceedings are against the law and various judicial pronouncements. b. No speaking order

M/S WORLDPART LTD., ,- vs. DCIT, INTNL TAXN CIRCLE-2(2), CHENNAI

In the result, the appeals of the revenue stand dismissed

ITA 760/CHNY/2023[2015-16]Status: DisposedITAT Chennai29 Feb 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.740 & 741/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Worldpart Limited, Income Tax, International Taxation 3, Julia House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented By: M/S. K M Mohandass & Co., No. 36, 1St Street, Sait Colony, Egmore, Chennai 600 008. [Pan:Aaacw9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. World Part Limited, Vs. The Deputy Commissioner Of C/O B S R & Company, 9Th Floor, Income Tax, International Taxation Business Plaza, Westin Hotel Circle 2(2), Chennai. Campus, 36/3-B Koregaon Park Annex, Mundhwa Road, Ghorpadi, Pune, Maharashtra 411 001. (अपीलाथ" /Appellant) (""थ"/Respondent) Department By : Shri Clement Ramesh Kumar, Cit Assessee By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 23.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 29.02.2024 आदेश /O R D E R Per V. Durga Rao:

For Respondent: Shri Clement Ramesh Kumar, CIT
Section 143(3)Section 147

section 143(3) r.w.s. 144C(3) of the Act dated 25.02.2019. It is admitted position that facts as well as issues are quite identical in all the appeals. For the purpose of adjudication, facts from case records of assessment year 2013-14 are culled out in this order. 2. The sole issue as raised for the revenue for assessment years

DCIT, INTNL TAXN CIRCLE-2(2), CHENNAI vs. M/S WORLDPART LTD., , NICOSIA

In the result, the appeals of the revenue stand dismissed

ITA 740/CHNY/2023[2013-14]Status: DisposedITAT Chennai29 Feb 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.740 & 741/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Worldpart Limited, Income Tax, International Taxation 3, Julia House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented By: M/S. K M Mohandass & Co., No. 36, 1St Street, Sait Colony, Egmore, Chennai 600 008. [Pan:Aaacw9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. World Part Limited, Vs. The Deputy Commissioner Of C/O B S R & Company, 9Th Floor, Income Tax, International Taxation Business Plaza, Westin Hotel Circle 2(2), Chennai. Campus, 36/3-B Koregaon Park Annex, Mundhwa Road, Ghorpadi, Pune, Maharashtra 411 001. (अपीलाथ" /Appellant) (""थ"/Respondent) Department By : Shri Clement Ramesh Kumar, Cit Assessee By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 23.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 29.02.2024 आदेश /O R D E R Per V. Durga Rao:

For Respondent: Shri Clement Ramesh Kumar, CIT
Section 143(3)Section 147

section 143(3) r.w.s. 144C(3) of the Act dated 25.02.2019. It is admitted position that facts as well as issues are quite identical in all the appeals. For the purpose of adjudication, facts from case records of assessment year 2013-14 are culled out in this order. 2. The sole issue as raised for the revenue for assessment years

DCIT, INTNL TAXN CIRCLE-2(2), CHENNAI vs. M/S WORLDPART LTD., , NICOSIA

In the result, the appeals of the revenue stand dismissed

ITA 741/CHNY/2023[2014-15]Status: DisposedITAT Chennai29 Feb 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.740 & 741/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Worldpart Limited, Income Tax, International Taxation 3, Julia House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented By: M/S. K M Mohandass & Co., No. 36, 1St Street, Sait Colony, Egmore, Chennai 600 008. [Pan:Aaacw9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. World Part Limited, Vs. The Deputy Commissioner Of C/O B S R & Company, 9Th Floor, Income Tax, International Taxation Business Plaza, Westin Hotel Circle 2(2), Chennai. Campus, 36/3-B Koregaon Park Annex, Mundhwa Road, Ghorpadi, Pune, Maharashtra 411 001. (अपीलाथ" /Appellant) (""थ"/Respondent) Department By : Shri Clement Ramesh Kumar, Cit Assessee By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 23.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 29.02.2024 आदेश /O R D E R Per V. Durga Rao:

For Respondent: Shri Clement Ramesh Kumar, CIT
Section 143(3)Section 147

section 143(3) r.w.s. 144C(3) of the Act dated 25.02.2019. It is admitted position that facts as well as issues are quite identical in all the appeals. For the purpose of adjudication, facts from case records of assessment year 2013-14 are culled out in this order. 2. The sole issue as raised for the revenue for assessment years

M/S WORLDPART LTD., ,- vs. DCIT, INTNL TAXN CIRCLE-2(2), CHENNAI

In the result, the appeals of the revenue stand dismissed

ITA 758/CHNY/2023[2013-14]Status: DisposedITAT Chennai29 Feb 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.740 & 741/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Worldpart Limited, Income Tax, International Taxation 3, Julia House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented By: M/S. K M Mohandass & Co., No. 36, 1St Street, Sait Colony, Egmore, Chennai 600 008. [Pan:Aaacw9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. World Part Limited, Vs. The Deputy Commissioner Of C/O B S R & Company, 9Th Floor, Income Tax, International Taxation Business Plaza, Westin Hotel Circle 2(2), Chennai. Campus, 36/3-B Koregaon Park Annex, Mundhwa Road, Ghorpadi, Pune, Maharashtra 411 001. (अपीलाथ" /Appellant) (""थ"/Respondent) Department By : Shri Clement Ramesh Kumar, Cit Assessee By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 23.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 29.02.2024 आदेश /O R D E R Per V. Durga Rao:

For Respondent: Shri Clement Ramesh Kumar, CIT
Section 143(3)Section 147

section 143(3) r.w.s. 144C(3) of the Act dated 25.02.2019. It is admitted position that facts as well as issues are quite identical in all the appeals. For the purpose of adjudication, facts from case records of assessment year 2013-14 are culled out in this order. 2. The sole issue as raised for the revenue for assessment years

M/S WORLDPART LTD., ,- vs. DCIT, INTNL TAXN CIRCLE-2(2), CHENNAI

In the result, the appeals of the revenue stand dismissed

ITA 759/CHNY/2023[2014-15]Status: DisposedITAT Chennai29 Feb 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.740 & 741/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Worldpart Limited, Income Tax, International Taxation 3, Julia House, Themistocles Dervis, Circle 2(2), Chennai. Nicosia 106600, Foreign Cyprus Represented By: M/S. K M Mohandass & Co., No. 36, 1St Street, Sait Colony, Egmore, Chennai 600 008. [Pan:Aaacw9185B] (अपीलाथ" /Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.758, 759 & 760/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. World Part Limited, Vs. The Deputy Commissioner Of C/O B S R & Company, 9Th Floor, Income Tax, International Taxation Business Plaza, Westin Hotel Circle 2(2), Chennai. Campus, 36/3-B Koregaon Park Annex, Mundhwa Road, Ghorpadi, Pune, Maharashtra 411 001. (अपीलाथ" /Appellant) (""थ"/Respondent) Department By : Shri Clement Ramesh Kumar, Cit Assessee By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 23.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 29.02.2024 आदेश /O R D E R Per V. Durga Rao:

For Respondent: Shri Clement Ramesh Kumar, CIT
Section 143(3)Section 147

section 143(3) r.w.s. 144C(3) of the Act dated 25.02.2019. It is admitted position that facts as well as issues are quite identical in all the appeals. For the purpose of adjudication, facts from case records of assessment year 2013-14 are culled out in this order. 2. The sole issue as raised for the revenue for assessment years

THIRUMAL ARUN MOHAN DASS,PUDUCHERRY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, PUDUCHERRY, PUDUCHERRY

In the result, the appeal of the assessee for A

ITA 2212/CHNY/2025[2015-16]Status: DisposedITAT Chennai12 Dec 2025AY 2015-16

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2212 & 2213/Chny/2025 िनधा%रण वष% /Assessment Years: 2015-16 & 2020-21

For Appellant: Mr. V. Meenakshi Sundar, C.A *+For Respondent: Ms. Babitha, JCIT
Section 148Section 250

reassessment notice was issued by the Jurisdictional Assessing Officer (JAO) and not by the Faceless Assessment Officer (FAO), rendering the entire reopening proceedings without jurisdiction and invalid. This fundamental jurisdictional defect renders the entire reopening proceedings invalid and without jurisdiction. This being a pure question of law going to the root of the jurisdiction, the Hon'ble Tribunal is prayed

THIRUMAL ARUN MOHAN DASS,PUDUCHERRY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, PUDUCHERRY, PUDUCHERRY

In the result, the appeal of the assessee for A

ITA 2213/CHNY/2025[2020-21]Status: DisposedITAT Chennai12 Dec 2025AY 2020-21

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2212 & 2213/Chny/2025 िनधा%रण वष% /Assessment Years: 2015-16 & 2020-21

For Appellant: Mr. V. Meenakshi Sundar, C.A *+For Respondent: Ms. Babitha, JCIT
Section 148Section 250

reassessment notice was issued by the Jurisdictional Assessing Officer (JAO) and not by the Faceless Assessment Officer (FAO), rendering the entire reopening proceedings without jurisdiction and invalid. This fundamental jurisdictional defect renders the entire reopening proceedings invalid and without jurisdiction. This being a pure question of law going to the root of the jurisdiction, the Hon'ble Tribunal is prayed