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)

reassessment under section 153A on the amount by which the tax on the total income determined on the basis of such re-assessment or re-computation exceeds the tax on the total [income determined under sub-section (1) of section 143 or on the basis of the earlier assessment aforesaid.” 7. Even, the provisions of section 153A, when the procedure

E2E SUPPLY CHAIN SOLUTIONS LIMITED,CHENNAI vs. ACIT, CORPORATE CIRCLE 1(1), CHENNAI

In the result, the appeal for AY 2008-09 is treated as allowed for statistical purposes in terms of above order

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos. 3100 & 3101/Chny/2025 "नधा"रण वष"/Assessment Years: 2008-09 & 2013-14 M/S. E2E Supply Chain V. Assistant Commissioner Solutions Limited, Of Income Tax, 4Th Floor, East Coast Centre, Corporate Circle -1(1), 534, Anna Salai, Teynampet, Chennai. Chennai – 600 018. [Pan: Aabce 7932 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. S. Dwarakesh, C.A. ""यथ" क" ओर से /Revenue By : Ms. R. Anitha, Addl. Cit सुनवाईक"तार"ख/Date Of Hearing : 02.03.2026 घोषणाक"तार"ख /Date Of : 09.03.2026 Pronouncement आदेश / O R D E R Per Manu Kumar Giri, Jm:

section 234B of the Act which is consequential The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, before commencement of/ during proceedings before the Hon'ble Tribunal. 3. The assessee has raised the following grounds for AY 2008-09: The grounds of appeal listed below are without prejudice to each other

E2E SUPPLY CHAIN SOLUTIONS LIMITED,CHENNAI vs. ACIT, CORPORATE CIRCLE 1(1), CHENNAI

In the result, the appeal for AY 2008-09 is treated as allowed for statistical purposes in terms of above order

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos. 3100 & 3101/Chny/2025 "नधा"रण वष"/Assessment Years: 2008-09 & 2013-14 M/S. E2E Supply Chain V. Assistant Commissioner Solutions Limited, Of Income Tax, 4Th Floor, East Coast Centre, Corporate Circle -1(1), 534, Anna Salai, Teynampet, Chennai. Chennai – 600 018. [Pan: Aabce 7932 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. S. Dwarakesh, C.A. ""यथ" क" ओर से /Revenue By : Ms. R. Anitha, Addl. Cit सुनवाईक"तार"ख/Date Of Hearing : 02.03.2026 घोषणाक"तार"ख /Date Of : 09.03.2026 Pronouncement आदेश / O R D E R Per Manu Kumar Giri, Jm:

section 234B of the Act which is consequential The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, before commencement of/ during proceedings before the Hon'ble Tribunal. 3. The assessee has raised the following grounds for AY 2008-09: The grounds of appeal listed below are without prejudice to each other

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

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

234B of the Act.\n5.\nAggrieved by the draft assessment order, assessee filed\nobjections before the DRP reiterating the submissions made before\nthe AO. Further the assessee highlighted the fact that order passed\nu/s.201(1) of the Act in the case of payer namely M/s. Gannon\nDunkerly & Co. Ltd., which was the root cause for the reassessment\nproceedings against

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

In the result, all the captioned appeals (ITA Nos

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

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

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

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

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

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

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

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

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 to Rs.71

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

3. Brief facts relevant only for consideration of the legal issue are that the Revenue conducted a search on 15.02.2018 u/s.132 of the Act in the case of M/s. Dhanalakshmi Srinivasan Educational Trust; and during the search, according to the AO, certain incriminating material pertinent to the assessee, Shri A. Srinivasn [who was the Chairman of the Charitable Trust

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

3. Brief facts relevant only for consideration of the legal issue are that the Revenue conducted a search on 15.02.2018 u/s.132 of the Act in the case of M/s. Dhanalakshmi Srinivasan Educational Trust; and during the search, according to the AO, certain incriminating material pertinent to the assessee, Shri A. Srinivasn [who was the Chairman of the Charitable Trust

J RAY MCDERMOTT ENGINEERING SERVICES PRIVATE LIMITED ,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(2), CHENNAI

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

Bench: Shri George George Kand Shri Jagadish

section 234B of the Act amounting to INR 1,50,55,679. 4.1 The assessee had filed four sets of paper-book. In two sets of paper-book, the assessee had enclosed the case laws relied upon. In the other two sets of paper-book, the assessee had enclosed the submissions made before the First Appellate Authority, before

SHRI V. NATARAJAN (INDIVIDUAL),RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, both the appeals of assessee in ITA No

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, In respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

VARADAPPAN NATARAJAN,RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, both the appeals of assessee in ITA No

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, In respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

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