ACIT NON CORP CIRCLE 1 (1) FORMERLY KNOWN AS BUSINESS CIRCLE 1, CHENNAI vs. M/S DEOLITE HASKINS & SELLS, CHENNAI

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

6,10,636. 20. The Assessing Officer is directed to examine the applicability of interest u/s 234D and levy correct amount of interest. 21. In the result, the appeal of the assessee is partly allowed. 22. Now, coming to Revenue’s appeal I.T.A.No.2077/Mds/2016, the only issue is addition made by the Assessing Officer towards advance

ACIT NON CORP CIRCLE 1 (1) FORMERLY KNOWN AS BUSINESS CIRCLE 1, CHENNAI vs. M/S DEOLITE HASKINS & SELLS, CHENNAI

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

6,10,636. 20. The Assessing Officer is directed to examine the applicability of interest u/s 234D and levy correct amount of interest. 21. In the result, the appeal of the assessee is partly allowed. 22. Now, coming to Revenue’s appeal I.T.A.No.2077/Mds/2016, the only issue is addition made by the Assessing Officer towards advance

ACIT NON CORP CIRCLE 1 (1) FORMERLY KNOWN AS BUSINESS CIRCLE 1, CHENNAI vs. M/S DEOLITE HASKINS & SELLS, CHENNAI

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

6,10,636. 20. The Assessing Officer is directed to examine the applicability of interest u/s 234D and levy correct amount of interest. 21. In the result, the appeal of the assessee is partly allowed. 22. Now, coming to Revenue’s appeal I.T.A.No.2077/Mds/2016, the only issue is addition made by the Assessing Officer towards advance

MEGNANAPURAM PACCS,TIRUCHENDUR vs. PCIT,, MADURAI

reassessment. Since the\nreassessment had been set aside, the order of the Tribunal cancelling the penalty\nlevied under section 271(1) (c) of the Act was also legal. \" (p. 787)\n7. Addl. CIT v. Badri Prasad Kashi Prasad [1993] 200 ITR 206 (All.) \"Held, that the\nlevy of penalty was based on the addition to income made by the Income

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

reassessment proceedings. In the light of the legal positions discussed above, other items of addition made by Assessing Officer cannot be sustained. Therefore, it is not necessary for us to go into the merits of additions made in respect of other items of additions. Thus all other grounds of appeal filed by the Revenue stand dismissed. In the result

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

reassessment proceedings. In the light of the legal positions discussed above, other items of addition made by Assessing Officer cannot be sustained. Therefore, it is not necessary for us to go into the merits of additions made in respect of other items of additions. Thus all other grounds of appeal filed by the Revenue stand dismissed. In the result

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

reassessment proceedings. In the light of the legal positions discussed above, other items of addition made by Assessing Officer cannot be sustained. Therefore, it is not necessary for us to go into the merits of additions made in respect of other items of additions. Thus all other grounds of appeal filed by the Revenue stand dismissed. In the result

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

reassessment proceedings. In the light of the legal positions discussed above, other items of addition made by Assessing Officer cannot be sustained. Therefore, it is not necessary for us to go into the merits of additions made in respect of other items of additions. Thus all other grounds of appeal filed by the Revenue stand dismissed. In the result

ITO, NON CORPORATE WARD -15(3), CHENNAI vs. SHRI RAMACHANDRA RAMAN, CHENNAI

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

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.124/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 & C.O. No. 58/Chny/2018 [In I.T.A. No.124/Chny/2018] The Income Tax Officer, Vs. Shri Ramachandra Raman, Non Corporate Ward 15(3), 21B, Deccan Parvathy, 2Nd Floor, Room No. 206, Wanaparthy Kannappa Nagar Extension, Block, 121, M.G. Road, Thiruvanmiyur, Chennai 41. Chennai – 600 034. [Pan: Aehpr6467D] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri Sajit Kumar, Jcit Assessee By : Shri T. Banusekar, C.A. सुनवाई की तारीख/ Date Of Hearing : 17.05.2022 घोषणा की तारीख /Date Of Pronouncement : 08.06.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Revenue & The Cross Objection Filed By The Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 15, Chennai, Dated 28.09.2017 Relevant To The Assessment Year 2009-10. 2. The Cross Objection Filed By The Assessee Is In Respect Of Reopening Of Assessment Under Section 147 Of The Income Tax Act

206, Wanaparthy Kannappa Nagar Extension, Block, 121, M.G. Road, Thiruvanmiyur, Chennai 41. Chennai – 600 034. [PAN: AEHPR6467D] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) Department by : Shri Sajit Kumar, JCIT Assessee by : Shri T. Banusekar, C.A. सुनवाई की तारीख/ Date of hearing : 17.05.2022 घोषणा की तारीख /Date of Pronouncement : 08.06.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER

SRI MAHARAJA REFINERIES,ERODE vs. ACIT, CIRCLE-I,, ERODE

The appeal of the assessee is allowed for statistical\npurposes

6 of the\nOrder of the ITAT dated 15/02/2023, in respect of giving\neffect to its order, which runs as under:\n\"At the same time, respectfully following the cited\ndecisions, the matter stand restored back to the file of\nLd. AO for examination of the allowability of the\nexpenditure in accordance with the provisions of sec.\n40A

SRI MAHARAJA REFINERIES,ERODE vs. ACIT, CIRCLE-1, ERODE

6 of the\nOrder of the ITAT dated 15/02/2023, in respect of giving\neffect to its order, which runs as under:\n\"At the same time, respectfully following the cited\ndecisions, the matter stand restored back to the file of\nLd. AO for examination of the allowability of the\nexpenditure in accordance with the provisions of sec.\n404

ITO, WARD-2,, PERAMBALUR vs. SHRI S.B. RAJA,, ARIYALUR

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 3189/Chny/2019 िनधा"रण वष" / Assessment Year: 2010-11 Income Tax Officer, Shri. S.B. Raja, Ward -2, V. No. 14, North Street, Perambalur. Soorkuzhi, Andimadam, Udayarpalayam Tulak, Ariyalur 621 801. [Pan: Anzpr 3754L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : None ""यथ" क" ओर से/Respondent By : Dr. I.P. Roopa, Jcit सुनवाई क" तार"ख/Date Of Hearing : 05.01.2022 घोषणा क" तार"ख/Date Of Pronouncement : 31.01.2022

206 (SC) SUPREME COURT OF INDIA Principal Commissioner of Income-tax v. Century Textiles & industries Ltd. * ROHINTONFALINARIMAN AND NAVIN SINHA, JJ. SPECIAL LEA VE PETITION (CIVIL) DIARY NO. (S) 34277 OF 2018f OCTOBER 5, 2018 Section 80-IC, read with section 147, of the Income-tax Act, 1981 - Deductions -Special provisions in respect of certain undertakings or enterprises in certain

M.R.M.PLANTATIONS P. LTD.,CHENNAI vs. DCIT, MADURAI

In the results, the appeals of the assessee in ITA Nos

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos.2772 & 2773/Mds/2014 "नधा"रण वष" /Assessment Years : 2005-06 & 2006-2007. M/S. M.R.M. Plantations P. Ltd, Vs. The Deputy Commissioner Of No.40, M.R.M Arcade, Income Tax, Amman Sannathi Street, Circle Ii, Karaikudi Madurai [Pan Aaccm 9058R ] (अपीलाथ"/Appellant) (""यथ"/Respondent)

206-2007, (Assessee Appeal) In this appeal, the first ground raised by the assessee is 7. with regard to disallowance of expenditure at "43,35,061/- and according to the assessee the said amount was incurred by the Malaysain branch of the company and the expenditure incurred by the ITA Nos.2772, 2773, 2946 , :- 6 -: 2947 & 2948/2014 head office

M.R.M.PLANTATIONS P. LTD.,CHENNAI vs. DCIT, MADURAI

In the results, the appeals of the assessee in ITA Nos

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos.2772 & 2773/Mds/2014 "नधा"रण वष" /Assessment Years : 2005-06 & 2006-2007. M/S. M.R.M. Plantations P. Ltd, Vs. The Deputy Commissioner Of No.40, M.R.M Arcade, Income Tax, Amman Sannathi Street, Circle Ii, Karaikudi Madurai [Pan Aaccm 9058R ] (अपीलाथ"/Appellant) (""यथ"/Respondent)

206-2007, (Assessee Appeal) In this appeal, the first ground raised by the assessee is 7. with regard to disallowance of expenditure at "43,35,061/- and according to the assessee the said amount was incurred by the Malaysain branch of the company and the expenditure incurred by the ITA Nos.2772, 2773, 2946 , :- 6 -: 2947 & 2948/2014 head office

DCIT, KARAIKUDI vs. M.R.M.PLANTATIONS P. LTD., KARAIKUDI

In the results, the appeals of the assessee in ITA Nos

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos.2772 & 2773/Mds/2014 "नधा"रण वष" /Assessment Years : 2005-06 & 2006-2007. M/S. M.R.M. Plantations P. Ltd, Vs. The Deputy Commissioner Of No.40, M.R.M Arcade, Income Tax, Amman Sannathi Street, Circle Ii, Karaikudi Madurai [Pan Aaccm 9058R ] (अपीलाथ"/Appellant) (""यथ"/Respondent)

206-2007, (Assessee Appeal) In this appeal, the first ground raised by the assessee is 7. with regard to disallowance of expenditure at "43,35,061/- and according to the assessee the said amount was incurred by the Malaysain branch of the company and the expenditure incurred by the ITA Nos.2772, 2773, 2946 , :- 6 -: 2947 & 2948/2014 head office

DCIT, KARAIKUDI vs. M.R.M.PLANTATIONS P. LTD., KARAIKUDI

In the results, the appeals of the assessee in ITA Nos

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos.2772 & 2773/Mds/2014 "नधा"रण वष" /Assessment Years : 2005-06 & 2006-2007. M/S. M.R.M. Plantations P. Ltd, Vs. The Deputy Commissioner Of No.40, M.R.M Arcade, Income Tax, Amman Sannathi Street, Circle Ii, Karaikudi Madurai [Pan Aaccm 9058R ] (अपीलाथ"/Appellant) (""यथ"/Respondent)

206-2007, (Assessee Appeal) In this appeal, the first ground raised by the assessee is 7. with regard to disallowance of expenditure at "43,35,061/- and according to the assessee the said amount was incurred by the Malaysain branch of the company and the expenditure incurred by the ITA Nos.2772, 2773, 2946 , :- 6 -: 2947 & 2948/2014 head office

DCIT, COIMBATORE vs. M/S. SENTHIL PAPAIN & FOOD PRODUCTS PVT. LTD., COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

reassessment of total income under the aforesaid provision. Similar position will obtain in a case where undisclosed income or undisclosed property has been found as a consequence of search. In other words, harmonious interpretation will produce the following results: 22 44 Appeals of S/Shri M.Palanisamy, A. Senthilkumar, T.M.Muthukumar, O. Arumugasamy & others a) In so far as pending assessments are concerned

ACIT, COIMBATORE vs. SRI M.PALANISAMY, COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

reassessment of total income under the aforesaid provision. Similar position will obtain in a case where undisclosed income or undisclosed property has been found as a consequence of search. In other words, harmonious interpretation will produce the following results: 22 44 Appeals of S/Shri M.Palanisamy, A. Senthilkumar, T.M.Muthukumar, O. Arumugasamy & others a) In so far as pending assessments are concerned

DCIT, COIMBATORE vs. M/S. SENTHIL PAPAIN & FOOD PRODUCTS PVT. LTD., COIMBATORE

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

reassessment of total income under the aforesaid provision. Similar position will obtain in a case where undisclosed income or undisclosed property has been found as a consequence of search. In other words, harmonious interpretation will produce the following results: 22 44 Appeals of S/Shri M.Palanisamy, A. Senthilkumar, T.M.Muthukumar, O. Arumugasamy & others a) In so far as pending assessments are concerned