UTHANGARAI SRI VIDYA MANDIR EDUCATIONAL AND SOCIAL WELFARE TRUST,KRISHNAGIRI vs. ACIT CIRCLE-1, HOSUR

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

207. PAN: AADTS 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri Nilay Baran Som, CIT िनधा"रती क" ओर से/Assessee by : Shri T. Vasudevan, Advocate & Shri R. Suresh, FCA सुनवाई क" तारीख/Date of Hearing : 12.03.2024 घोषणा क" तारीख/Date of Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT

ACIT, CIRCLE-1, , HOSUR vs. UTHANGARAI SRI VIDYA MANDIR EDUCAIONAL AND SOCIAL WELFARE TRUST,, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

207. PAN: AADTS 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri Nilay Baran Som, CIT िनधा"रती क" ओर से/Assessee by : Shri T. Vasudevan, Advocate & Shri R. Suresh, FCA सुनवाई क" तारीख/Date of Hearing : 12.03.2024 घोषणा क" तारीख/Date of Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT

UTHANGARAI SRI VIDYA MANDIR EDUCATIONAL AND SOCIAL WELFARE TRUST,,KRISHNAGIRI vs. ACIT, CIRCLE-1,, HOSUR

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

207. PAN: AADTS 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri Nilay Baran Som, CIT िनधा"रती क" ओर से/Assessee by : Shri T. Vasudevan, Advocate & Shri R. Suresh, FCA सुनवाई क" तारीख/Date of Hearing : 12.03.2024 घोषणा क" तारीख/Date of Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGRAI SRI VIDYA MANDIR EDUCATIONAL TRUST, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

207. PAN: AADTS 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri Nilay Baran Som, CIT िनधा"रती क" ओर से/Assessee by : Shri T. Vasudevan, Advocate & Shri R. Suresh, FCA सुनवाई क" तारीख/Date of Hearing : 12.03.2024 घोषणा क" तारीख/Date of Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGRAI SRI VIDYA MANDIR EDUCATIONAL TRUST, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

207. PAN: AADTS 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri Nilay Baran Som, CIT िनधा"रती क" ओर से/Assessee by : Shri T. Vasudevan, Advocate & Shri R. Suresh, FCA सुनवाई क" तारीख/Date of Hearing : 12.03.2024 घोषणा क" तारीख/Date of Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGARAI SRI VIDHYA MANDIR EDUCATIONAL TRUST,, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

207. PAN: AADTS 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri Nilay Baran Som, CIT िनधा"रती क" ओर से/Assessee by : Shri T. Vasudevan, Advocate & Shri R. Suresh, FCA सुनवाई क" तारीख/Date of Hearing : 12.03.2024 घोषणा क" तारीख/Date of Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGRAI SRI VIDYA MANDIR EDUCATIONAL TRUST, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

207. PAN: AADTS 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri Nilay Baran Som, CIT िनधा"रती क" ओर से/Assessee by : Shri T. Vasudevan, Advocate & Shri R. Suresh, FCA सुनवाई क" तारीख/Date of Hearing : 12.03.2024 घोषणा क" तारीख/Date of Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGIRI SRI VIDHYA MANDIR EDUCATIONAL TRUST, , KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

207. PAN: AADTS 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri Nilay Baran Som, CIT िनधा"रती क" ओर से/Assessee by : Shri T. Vasudevan, Advocate & Shri R. Suresh, FCA सुनवाई क" तारीख/Date of Hearing : 12.03.2024 घोषणा क" तारीख/Date of Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT

ACIT, CIRCLE - 1,, HOSUR vs. M/S. UTHANGARAI SRI VIDHYA MANDIR EDUCATIONAL TRUST,, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

207. PAN: AADTS 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri Nilay Baran Som, CIT िनधा"रती क" ओर से/Assessee by : Shri T. Vasudevan, Advocate & Shri R. Suresh, FCA सुनवाई क" तारीख/Date of Hearing : 12.03.2024 घोषणा क" तारीख/Date of Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT

ACIT, CIRCLE-1,, HOSUR vs. M/S. UTHANGIRI SRI VIDHYA MANDIR EDUCATIONAL TRUST,, KRISHNAGIRI

In the result, the appeals filed by the Revenue for the assessment years 2011-12 to 2017-18 in ITA Nos

Bench: Shri Mahavir Singhand Shri Manjunatha.Gआयकर अपील सं./Ita Nos.: 370, 371 & 372 /Chny/2020 िनधा"रण वष"/Assessment Years: 2011-12, 2012-13 & 2013-14 & C.O Nos.3, 4 & 5/Chny/2021 [In I.T.A. Nos.370, 371 & 372/Chny/2020] The Assistant M/S. Uthangarai Sri Vidya Commissioner Of Income Vs. Mandir Educational Trust, Tax, No.115, Ramamurthy Nagar, Circle-1, Uthangarai, Hosur. Krishnagiri – 635 207. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent / Cross Objector) & आयकर अपील सं./Ita Nos.: 644, 645, 646 & 647/Chny/2020 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 M/S. Uthangarai Sri Vidya The Assistant Mandir Educational Trust, Vs. Commissioner Of Income No.115, Ramamurthy Nagar, Tax, Uthangarai, Circle-1, Krishnagiri – 635 207. Hosur. Pan: Aadts 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) &

207. PAN: AADTS 6092D (अपीलाथ"/Appellant) (""यथ"/Respondent) राज"व क" ओर से /Revenue by : Shri Nilay Baran Som, CIT िनधा"रती क" ओर से/Assessee by : Shri T. Vasudevan, Advocate & Shri R. Suresh, FCA सुनवाई क" तारीख/Date of Hearing : 12.03.2024 घोषणा क" तारीख/Date of Pronouncement : 10.04.2024 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT

MOHIT CHANDAK,CHENNAI vs. DCIT CENTRAL CIRCLE 3(3), CHENNAI

The appeals of the assessee are allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17

reassessment and those of the assessees on the other. Those directions, according to Mr. Vohra, were predicated on the Supreme Court seeking to obviate the specter of being deluged with more than 9000 appeals that would have come to be instituted before it assailing judgments and orders rendered by various High Courts. It was in order to avoid the aforesaid

MOHIT CHANDAK,CHENNAI vs. DCIT CENTRAL CIRCLE 3(3), CHENNAI

The appeals of the assessee are allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17

reassessment and those of the assessees on the other. Those directions, according to Mr. Vohra, were predicated on the Supreme Court seeking to obviate the specter of being deluged with more than 9000 appeals that would have come to be instituted before it assailing judgments and orders rendered by various High Courts. It was in order to avoid the aforesaid

ACIT, CC - I (2),, CHENNAI vs. M/S. BALAJI HOTELS & ENTERPRISES LTD.,, CHENNAI

In the result, the appeals filed by the Revenue in ITA Nos

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

207, 208 & 209/CHNY/2020 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10 & 2010-11 The Asst. Commissioner of Balaji Hotels & Enterprises Income Tax, Vs. Ltd., Corporate Circle -1(2), No.17/1, Bazullah Road, Chennai. T.Nagar, Chennai -600 017. PAN: AAACB 1445P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri V. Nandakumar, CIT ""यथ" क" ओर से/Respondent

ACIT, CC - I (2),, CHENNAI vs. M/S. BALAJI HOTELS & ENTERPRISES LTD.,, CHENNAI

In the result, the appeals filed by the Revenue in ITA Nos

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

207, 208 & 209/CHNY/2020 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10 & 2010-11 The Asst. Commissioner of Balaji Hotels & Enterprises Income Tax, Vs. Ltd., Corporate Circle -1(2), No.17/1, Bazullah Road, Chennai. T.Nagar, Chennai -600 017. PAN: AAACB 1445P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri V. Nandakumar, CIT ""यथ" क" ओर से/Respondent

ACIT, CC - I (2),, CHENNAI vs. M/S. BALAJI HOTELS & ENTERPRISES LTD.,, CHENNAI

In the result, the appeals filed by the Revenue in ITA Nos

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

207, 208 & 209/CHNY/2020 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10 & 2010-11 The Asst. Commissioner of Balaji Hotels & Enterprises Income Tax, Vs. Ltd., Corporate Circle -1(2), No.17/1, Bazullah Road, Chennai. T.Nagar, Chennai -600 017. PAN: AAACB 1445P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri V. Nandakumar, CIT ""यथ" क" ओर से/Respondent

SRI BANNARI AMMAN FRESH FRUIT,CHENNAI, TAMIL NADU vs. THE INCOME TAX OFFICER, NON-CORPORATE WARD - 15(1), CHENNAI, CHENNAI, TAMIL NADU

The appeal of the assessee is allowed

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3702/Chny/2025 िनधा$रण वष$ /Assessment Year: 2017-18

207 and passed an order under section 148A(d) on 30.07.2022. The AO issued notice under section 148 on the same day. The AO completed the assessment by adding a sum of Rs.37,22,307/- under section 68 of the Act. Aggrieved, the assessee filed the appeal before the CIT(A). Since the assessee did not respond to the notices

MOHAMED THAJUDEEN ABUTHAHIR,SIRKALI CHENNAI vs. ITO WARD 2, , NAGAPATTINAM CHENNAI

In the result, appeal filed by the assessee is partly allowed

Bench: Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 650/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 Mohamed Thajudeen Abuthahir, The Income Tax Officer, 17, Railway Road, V. Ward-2, Sirkali – 609 110. Nagapattinam. Tamilnadu. [Pan: Afdpa-4979-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. N. Arjun Raj, Ca ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 03.08.2023 घोषणा क" तारीख/Date Of Pronouncement : 23.08.2023

207 (SC) wherein it was held that High Court upheld reassessment in case where assessee had made a deposit of cash in bank during demonetization period, which was reflected in his return of income, but no supporting evidences were available to prove source of such deposit leading to reason to believe' that income otherwise chargeable to tax had escaped assessment

ACIT,CORPORATE CORPORATE CIRCLE -1 (1), CHENNAI vs. FL SMIDTH PRIVATE LIMITED, KANCHIPURAM

In the result, the appeal filed by the Revenue is dismissed and the cross objection filed by the assessee is partly-allowed

Bench: Shri George George Kand Shri S.R. Raghunatha

207/-. 5. Subsequently on 30.03.2018, a notice u/s.148 of the Act was issued to the assessee to re-open the assessment for the assessment year 2011-12. The reassessment was completed by the AO vide order dated 27.12.2018 passed u/s.143(3) r.w.s. 147 of the Act, reassessing the total income at Rs.346,35,82,077/-. The additions / disallowances made

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