GNANASEKARAN,CUDDALORE vs. ACIT, CENTRAL CIRCLE-1(1), CHENNAI

Appeal of the assessee is partly allowed

Bench: Shri Mahavir Singh & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1807 & 1808/Chny/2024 िनधा"रण वष"/Assessment Years :2015-16 & 2016-17 Shri Gnanasekaran, The Assistant Commissioner 21, Thirowpathi Amman Koil Street , Vs. Of Income Tax, Cuddalore-607 002. Central Circle -1(1) Pan: Acvpg-5138-J Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent)

234A (1)….. (2)….. “(3) Where the return of income for any assessment year, required [by a notice under section 148 or section 153A] issued [after the determination of income under sub-section (1) of section 143 or after the completion of an assessment under sub-section (3) of section 143 or section 144 or section 147, is furnished after

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

234A & 234B by AO u/s 154 of the Act. 6. Since the Revenue has assailed the impugned action of the Ld.CIT(A) on the legal issue of jurisdiction of the AO to issue notice u/s.153C of the Act for AY 2014-15, we are inclined to first adjudicate the legal issue because it questions the jurisdiction of Assessing Officer

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

234A & 234B by AO u/s 154 of the Act. 6. Since the Revenue has assailed the impugned action of the Ld.CIT(A) on the legal issue of jurisdiction of the AO to issue notice u/s.153C of the Act for AY 2014-15, we are inclined to first adjudicate the legal issue because it questions the jurisdiction of Assessing Officer

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

In the result, all the captioned appeals (ITA Nos

234A and 234B of the Act.\nLevy of interest under section 220(2) of the Act (Rs.71,99,747) << to\nbe taken wherever applicable>>\n7. On the facts and in the circumstances of the case and in law, the Hon'ble\nCIT(A) erred in upholding the levy of interest under section 220(2) of the Act\namounting to Rs.71

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

In the result, all the captioned appeals (ITA Nos

234A and 234B of the Act.\nLevy of interest under section 220(2) of the Act (Rs.71,99,747) << to\nbe taken wherever applicable>>\n7. On the facts and in the circumstances of the case and in law, the Hon'ble\nCIT(A) erred in upholding the levy of interest under section 220(2) of the Act\namounting to Rs.71

M/S. CASTLEWICK FZE,DUBAI vs. ACIT,INTERNATIONAL TAXATION, CIRCLE-1(1), CHENNAI

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

reassessment\nproceedings against the assessee has been reversed by the CIT(A).\nThe DRP however, vide its order dated 29.11.2024 reiterated the\nsame view of the AO in the draft assessment order. Pursuant to the\nDRP's directions dated 29.11.2024, the impugned final assessment\norder was passed on 06.12.2024. Aggrieved by the final assessment\norder, assessee filed the present appeal

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

234A and 234B of the Act.\nLevy of interest under section 220(2) of the Act (Rs.71,99,747) << to\nbe taken wherever applicable>>\n7. On the facts and in the circumstances of the case and in law, the Hon'ble\nCIT(A) erred in upholding the levy of interest under section 220(2) of the Act\namounting to Rs.71

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

In the result, all the captioned appeals (ITA Nos

234A and 234B of the Act.\nLevy of interest under section 220(2) of the Act (Rs.71,99,747) << to\nbe taken wherever applicable>>\n7. On the facts and in the circumstances of the case and in law, the Hon'ble\nCIT(A) erred in upholding the levy of interest under section 220(2) of the Act\namounting to Rs.71

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

In the result, all the captioned appeals (ITA Nos

234A and 234B of the Act.\nLevy of interest under section 220(2) of the Act (Rs.71,99,747) << to\nbe taken wherever applicable>>\n7. On the facts and in the circumstances of the case and in law, the Hon'ble\nCIT(A) erred in upholding the levy of interest under section 220(2) of the Act\namounting to Rs.71

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

In the result, all the captioned appeals (ITA Nos

234A and 234B of the Act.\nLevy of interest under Section 220(2) of the Act (Rs.71,99,747) << to\nbe taken wherever applicable>>\n7. On the facts and in the circumstances of the case and in law, the Hon'ble\nCIT(A) erred in upholding the levy of interest under Section 220(2) of the Act\namounting to Rs.71

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

In the result, all the captioned appeals (ITA Nos

234A and 234B of the Act.\nLevy of interest under Section 220(2) of the Act (Rs.71,99,747) << to\nbe taken wherever applicable>>\n7. On the facts and in the circumstances of the case and in law, the Hon'ble\nCIT(A) erred in upholding the levy of interest under Section 220(2) of the Act\namounting to Rs.71

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

In the result, all the captioned appeals (ITA Nos

234A and 234B of the Act.\nLevy of interest under Section 220(2) of the Act (Rs.71,99,747) << to\nbe taken wherever applicable>>\n7. On the facts and in the circumstances of the case and in law, the Hon'ble\nCIT(A) erred in upholding the levy of interest under Section 220(2) of the Act\namounting to Rs.71

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

In the result, all the captioned appeals (ITA Nos

234A and 234B of the Act.\n\nLevy of interest under Section 220(2) of the Act (Rs.71,99,747) << to\nbe taken wherever applicable>>\n\n7. On the facts and in the circumstances of the case and in law, the Hon'ble\nCIT(A) erred in upholding the levy of interest under Section 220(2) of the Act\namounting

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

234A, is mandatory. When one of the consequences for not filing return of income within the due date prescribed under section 139(1) is mandatory then, other consequence of the same failure of the assessee cannot be directory and the same is also mandatory. It is, therefore, held that the provisions of the proviso to section 10A(1A) is mandatory

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

234A, is mandatory. When one of the consequences for not filing return of income within the due date prescribed under section 139(1) is mandatory then, other consequence of the same failure of the assessee cannot be directory and the same is also mandatory. It is, therefore, held that the provisions of the proviso to section 10A(1A) is mandatory

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

234A, is mandatory. When one of the consequences for not filing return of income within the due date prescribed under section 139(1) is mandatory then, other consequence of the same failure of the assessee cannot be directory and the same is also mandatory. It is, therefore, held that the provisions of the proviso to section 10A(1A) is mandatory

ST. JOHN FREIGHT SYSTEMS PVT. LTD.,,TUTUCORIN vs. DCIT, CC-1,, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

234A, is mandatory. When one of the consequences for not filing return of income within the due date prescribed under section 139(1) is mandatory then, other consequence of the same failure of the assessee cannot be directory and the same is also mandatory. It is, therefore, held that the provisions of the proviso to section 10A(1A) is mandatory

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

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

reassessment, the assessment order is not sustainable and relied upon the judgment cited as CIT vs. Kabul Chawla - 380 ITR 173 (Del.).\n\n10. Assessee brought on record copy of computation of income along with acknowledgement of return for income, copy of special audit report furnished u/s.142(2A) and reply filed by the assessee to the special audit report, available

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

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

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

reassessment, the assessment order is not sustainable and relied upon the judgment cited as CIT vs. Kabul Chawla - 380 ITR 173 (Del.). 10. Assessee brought on record copy of computation of income along with acknowledgement of return for income, copy of special audit report furnished u/s.142(2A) and reply filed by the assessee to the special audit report, available