MOHANRAJ,COIMBATORE vs. DCIT, CENTRAL CIRCLE 3, COIMBATORE

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

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 548 To 552/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 To 2018-19 Shri Mohanraj Deputy Commissioner Of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 Pan: Ahopm-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Ms.T.M.Suganthamala, Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per Bench: These Five Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, All Dated 16.02.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2014-15 To 2018-19. 2. The Common Issue Is Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. Identical Grounds Are Raised Except For Variation In Figures.

2. We do not find any merit in this petition. The special leave petition is, accordingly, dismissed. 3. Pending application stands disposed of. 9. Similar is the decision of this Tribunal in the case of M/s Pearl Printers & Publishers Pvt. Ltd. (ITA Nos.1042/Chny/2023 dated 03-06-2024). The bench, under similar circumstances, held that the ratio of decision

MOHANRAJ,COIMBATORE vs. DCIT, CENTRAL CIRCLE 3, COIMBATORE

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

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 548 To 552/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 To 2018-19 Shri Mohanraj Deputy Commissioner Of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 Pan: Ahopm-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Ms.T.M.Suganthamala, Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per Bench: These Five Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, All Dated 16.02.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2014-15 To 2018-19. 2. The Common Issue Is Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. Identical Grounds Are Raised Except For Variation In Figures.

2. We do not find any merit in this petition. The special leave petition is, accordingly, dismissed. 3. Pending application stands disposed of. 9. Similar is the decision of this Tribunal in the case of M/s Pearl Printers & Publishers Pvt. Ltd. (ITA Nos.1042/Chny/2023 dated 03-06-2024). The bench, under similar circumstances, held that the ratio of decision

MOHANRAJ,COIMBATORE vs. DCIT, CENTRAL CIRCLE 3, CHENNAI

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

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 548 To 552/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 To 2018-19 Shri Mohanraj Deputy Commissioner Of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 Pan: Ahopm-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Ms.T.M.Suganthamala, Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per Bench: These Five Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, All Dated 16.02.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2014-15 To 2018-19. 2. The Common Issue Is Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. Identical Grounds Are Raised Except For Variation In Figures.

2. We do not find any merit in this petition. The special leave petition is, accordingly, dismissed. 3. Pending application stands disposed of. 9. Similar is the decision of this Tribunal in the case of M/s Pearl Printers & Publishers Pvt. Ltd. (ITA Nos.1042/Chny/2023 dated 03-06-2024). The bench, under similar circumstances, held that the ratio of decision

MOHANRAJ,COIMBATORE vs. DCIT, CENTRAL CIRCLE 3, COIMBATORE

In the result, all the five appeals filed by the assessee are\nallowed

2) of Section 153A\nwould be redundant and/or rewriting the said provisions, which is not permissible\nunder the law.\n13. For the reasons stated hereinabove, we are in complete agreement with the\nview taken by the Delhi High Court in the case of Kabul Chawla (supra) and the\nGujarat High Court in the case of Saumya Construction (supra

ASSISTANT COMMISSIONER OF INCOME TAX, COIMBATORE vs. KAMATCHIPURAM VELLINGIRI JAYARAMAN, COIMBATORE

Appeal of the revenue is dismissed, where as the Cross objection of the assessee is allowed

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

reassess the income in respect of any issue which comes to his notice subsequently in the course of the proceedings though the reasons for such issue were not included in the notice under section 148(2). The decisions of the Kerala High Court in Travancore Cements Ltd., [2009] 179 Taxman 117/305 ITR 170 (Kerala) and of the Punjab and Haryana

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

Section 220(2) of the Act\nThe Appellant craves leave to add, alter, vary, omit, substitute or amend the\nabove grounds of appeal, at any time before or at the time of appeal, so as to\nenable the Hon'ble Tribunal to decide the appeal in accordance with the law.\n3. Redington Distribution Pte Limited (the Company' or 'the\nAppellant/Assessee

M/S. REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

section 220(2) of the Act\nThe Appellant craves leave to add, alter, vary, omit, substitute or amend the\nabove grounds of appeal, at any time before or at the time of appeal, so as to\nenable the Hon'ble Tribunal to decide the appeal in accordance with the law.\n3. Redington Distribution Pte Limited (the Company' or 'the\nAppellant/Assessee

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

Section 220(2) of the Act\nThe Appellant craves leave to add, alter, vary, omit, substitute or amend the\nabove grounds of appeal, at any time before or at the time of appeal, so as to\nenable the Hon'ble Tribunal to decide the appeal in accordance with the law.\n3. Redington Distribution Pte Limited (the Company' or 'the\nAppellant/Assessee

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

section 220(2) of the Act\nThe Appellant craves leave to add, alter, vary, omit, substitute or amend the\nabove grounds of appeal, at any time before or at the time of appeal, so as to\nenable the Hon'ble Tribunal to decide the appeal in accordance with the law.\n3. Redington Distribution Pte Limited (the Company' or 'the\nAppellant/Assessee

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

section 220(2) of the Act\nThe Appellant craves leave to add, alter, vary, omit, substitute or amend the\nabove grounds of appeal, at any time before or at the time of appeal, so as to\nenable the Hon'ble Tribunal to decide the appeal in accordance with the law.\n3. Redington Distribution Pte Limited (the Company' or 'the\nAppellant/Assessee

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

section 220(2) of the Act\nThe Appellant craves leave to add, alter, vary, omit, substitute or amend the\nabove grounds of appeal, at any time before or at the time of appeal, so as to\nenable the Hon'ble Tribunal to decide the appeal in accordance with the law.\n3. Redington Distribution Pte Limited (the Company' or 'the\nAppellant/Assessee

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

Section 220(2) of the Act\n\nThe Appellant craves leave to add, alter, vary, omit, substitute or amend the\nabove grounds of appeal, at any time before or at the time of appeal, so as to\nenable the Hon'ble Tribunal to decide the appeal in accordance with the law.\n\n3. Redington Distribution Pte Limited (the Company

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

Section 220(2) of the Act\nThe Appellant craves leave to add, alter, vary, omit, substitute or amend the\nabove grounds of appeal, at any time before or at the time of appeal, so as to\nenable the Hon'ble Tribunal to decide the appeal in accordance with the law.\n3. Redington Distribution Pte Limited (the Company' or 'the\nAppellant/Assessee

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

section 220(2) of the Act\nThe Appellant craves leave to add, alter, vary, omit, substitute or amend the\nabove grounds of appeal, at any time before or at the time of appeal, so as to\nenable the Hon'ble Tribunal to decide the appeal in accordance with the law.\n3. Redington Distribution Pte Limited (the Company' or 'the\nAppellant/Assessee

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI,

220/-.\n5.\nA search and seizure operation u/s.132 of the Act was\nconducted in the case of M/s.Arunai Group & Others on\n25.03.2021. The assessee was also subjected to search. During\nthe course of the search, certain loose sheets in the form of non-\njudicial stamp papers were found and seized from the premises of\nthe assessee. Among the seized documents

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

220/-.\n5.\nA search and seizure operation u/s.132 of the Act was\nconducted in the case of M/s.Arunai Group & Others on\n25.03.2021. The assessee was also subjected to search. During\nthe course of the search, certain loose sheets in the form of non-\njudicial stamp papers were found and seized from the premises of\nthe assessee. Among the seized documents

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

220/-.\n5.\nA search and seizure operation u/s.132 of the Act was\nconducted in the case of M/s.Arunai Group & Others on\n25.03.2021. The assessee was also subjected to search. During\nthe course of the search, certain loose sheets in the form of non-\njudicial stamp papers were found and seized from the premises of\nthe assessee. Among the seized documents

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

220/-.\n5.\nA search and seizure operation u/s.132 of the Act was\nconducted in the case of M/s.Arunai Group & Others on\n25.03.2021. The assessee was also subjected to search. During\nthe course of the search, certain loose sheets in the form of non-\njudicial stamp papers were found and seized from the premises of\nthe assessee. Among the seized documents

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, CHENNAI

In the result, all the six appeals of the Revenue are\ndismissed

220/-.\n5. A search and seizure operation u/s.132 of the Act was\nconducted in the case of M/s.Arunai Group & Others on\n25.03.2021. The assessee was also subjected to search. During\nthe course of the search, certain loose sheets in the form of non-\njudicial stamp papers were found and seized from the premises of\nthe assessee. Among the seized documents