KANDASAMY GOVINDARAJ,DHARMAPURI vs. ITO, WARD-1,, DHARMAPURI

In the result both the appeals of assessee are allowed for statistical purposes

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 364 & 365 /Chny/2025 िनधा"रण वष" / Assessment Year: 2012-13 Kandasamy Govindaraj, Ito, 56, Anna Nagar, Rayappa Colony, Vs. Ward -1, Kumarasamypet Post, Dharmapuri. Dharmapuri – 636 703. [Pan: Anppg-2860-G] (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 249 (4) (b), thereby dismissing the appeal on that ground without considering the fact that there was no advance tax payable by the appellant. :-2-: ITA. Nos.:364 & 365/Chny/2025 3. Without prejudice, the learned First Appellate Authority erred in simply endorsing the assessment order without considering that his powers are co-terminus with that of the Assessing Officer. 4

KANDASAMY GOVINDARAJ,DHARMAPURI vs. ITO, WARD-1, DHARMAPURI

In the result both the appeals of assessee are allowed for statistical purposes

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 364 & 365 /Chny/2025 िनधा"रण वष" / Assessment Year: 2012-13 Kandasamy Govindaraj, Ito, 56, Anna Nagar, Rayappa Colony, Vs. Ward -1, Kumarasamypet Post, Dharmapuri. Dharmapuri – 636 703. [Pan: Anppg-2860-G] (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 249 (4) (b), thereby dismissing the appeal on that ground without considering the fact that there was no advance tax payable by the appellant. :-2-: ITA. Nos.:364 & 365/Chny/2025 3. Without prejudice, the learned First Appellate Authority erred in simply endorsing the assessment order without considering that his powers are co-terminus with that of the Assessing Officer. 4

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-2, CHENNAI

In the result, the appeal of the assessee for AY 2017-18 is allowed

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1667, 1668, 1669 & 1670/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15, 2015-16, 2017-18 & 2018-19 D.A.V. Educational Trust, Vs. The Income Tax Officer, 5, S V Illam, Mohanapuri Lake View Exemption Ward 4, Street, Adambakkam, Chennai. Chennai 600 088. [Pan: Aaatc5967A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate & Shri A. Satyaseelan, Advocate ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 28.10.2025 घोषणा की तारीख /Date Of Pronouncement : 21.01.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against The Orders All Dated 05.04.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Years 2014-15, 2015-16, 2017-18 & 2018-19. 2. Since, The Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of Both The Parties, We Proceed To 2

4 placed at page 110 of the paper book. On perusal of page 111 of the paper book, it is noted that the assessee has shown purchase cost, amount applied for charitable purpose and amount accumulated or set apart for specified purposes, which clearly demonstrates that the Assessing Officer specifically asked the assessee to furnish the details 18 I.T.A. Nos.1667

BHARAT TECHNOLOGIES AUTO COMPONENTS LIMITED,CHENNAI vs. ITO, COMPANY WARD 1(1), CHENNAI

In the result, appeals filed by the assessee are allowed for statistical

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1841, 1842 & 1843/Chny/2024 िनधा"रण वष"/Assessment Years: 2003-04, 2004-05 & 2006-07 V. M/S. Bharat Technologies Auto – The Ito, Components Ltd., Company Ward-1(1), 177 Raheja Towers, Chennai. 7Th Floor, Unit No.708, Beta Wing, Anna Salai, Chennai-600 002. [Pan: Aabcb 9835 A] (अपीलाथ"/Appellant) (""यथ"/Respondent)

B of the Act in respect of the reliefs and concessions to be availed of by the Assessee; to consider to exempt the company from applicability of payment of Minimum Alternate Tax (MAT) under Sections 115JB and 115JAA of the Act, and to consider to exempt the company from the provisions of Section 80 read with Section

BHARAT TECHNOLOGIES AUTO COMPONENTS LIMITED,CHENNAI vs. ITO, COMPANY WARD 1(1), CHENNAI

In the result, appeals filed by the assessee are allowed for statistical

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1841, 1842 & 1843/Chny/2024 िनधा"रण वष"/Assessment Years: 2003-04, 2004-05 & 2006-07 V. M/S. Bharat Technologies Auto – The Ito, Components Ltd., Company Ward-1(1), 177 Raheja Towers, Chennai. 7Th Floor, Unit No.708, Beta Wing, Anna Salai, Chennai-600 002. [Pan: Aabcb 9835 A] (अपीलाथ"/Appellant) (""यथ"/Respondent)

B of the Act in respect of the reliefs and concessions to be availed of by the Assessee; to consider to exempt the company from applicability of payment of Minimum Alternate Tax (MAT) under Sections 115JB and 115JAA of the Act, and to consider to exempt the company from the provisions of Section 80 read with Section

BHARAT TECHNOLOGIES AUTO COMPONENTS LIMITED,CHENNAI vs. ITO, COMPANY WARD 1(1), CHENNAI

In the result, appeals filed by the assessee are allowed for statistical

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1841, 1842 & 1843/Chny/2024 िनधा"रण वष"/Assessment Years: 2003-04, 2004-05 & 2006-07 V. M/S. Bharat Technologies Auto – The Ito, Components Ltd., Company Ward-1(1), 177 Raheja Towers, Chennai. 7Th Floor, Unit No.708, Beta Wing, Anna Salai, Chennai-600 002. [Pan: Aabcb 9835 A] (अपीलाथ"/Appellant) (""यथ"/Respondent)

B of the Act in respect of the reliefs and concessions to be availed of by the Assessee; to consider to exempt the company from applicability of payment of Minimum Alternate Tax (MAT) under Sections 115JB and 115JAA of the Act, and to consider to exempt the company from the provisions of Section 80 read with Section

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-4,, CHENNAI

In the result, the appeals filed by the assessee for AY 2014-15,\n2017-18 & 2018-19 are allowed and the appeal for AY 2015-16 is partly\nallowed

4 placed at page 110 of the paper book. On perusal of page\n111 of the paper book, it is noted that the assessee has shown purchase\ncost, amount applied for charitable purpose and amount accumulated or\nset apart for specified purposes, which clearly demonstrates that the\nAssessing Officer specifically asked the assessee to furnish the details\nregarding computation

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-2, CHENNAI

In the result, the appeals filed by the assessee for AY 2014-15,\n2017-18 & 2018-19 are allowed and the appeal for AY 2015-16 is partly\nallowed

4 placed at page 110 of the paper book. On perusal of page\n111 of the paper book, it is noted that the assessee has shown purchase\ncost, amount applied for charitable purpose and amount accumulated or\nset apart for specified purposes, which clearly demonstrates that the\nAssessing Officer specifically asked the assessee to furnish the details\nregarding computation

INTEGRATED SERVICE POINT LTD.,CHENNAI vs. ACIT, CC-2(4), CHENNAI

Accordingly, the assessee's appeals in ITA Nos.1881, 1882,\nand 1883/Chny/2025 for A.Ys.2016-17, 2019-20, and 2022-23 are\nallowed

249 (Mad.) held that payments which are neither\nillegal nor prohibited by law, but incurred to expedite business\noperations and avoid demurrage charges, are allowable.\n109. Expenses that are proven to have been actually incurred for\nbusiness purposes must be allowed and cannot be treated as income\nif the seized records substantiate this claim. Consequently, the issue\n:- 47 -:\nITA

ACIT, NUNAGAMBAKKAM vs. INTEGRATED SERVICE POINT LIMITED, ANNA NAGAR

249 (Mad.) held that payments which are neither\nillegal nor prohibited by law, but incurred to expedite business\noperations and avoid demurrage charges, are allowable.\n109. Expenses that are proven to have been actually incurred for\nbusiness purposes must be allowed and cannot be treated as income\nif the seized records substantiate this claim. Consequently, the issue\n- : 48 -:\nITA

ARUSUVAI FOOD PROCESSORS PVT. LTD.,SALEM vs. DCIT, CIRCLE-1(1), SALEM

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

reassessment under Section 143(3) read with Section 264 of the Act on 31.03.2022, determining the total assessed income at ₹1,70,77,591/- as against the returned income of ₹61,371/-. And as noted supra, the ibid assessment order didn’t contain any finding or direction regarding the initiation of penalty proceedings in respect of the additions made, which

DILIP KAPUR,PONDICHERRY vs. ACIT, NFAC, CIRCLE 1 , PONDICHERRY

In the result the appeal of the assessee is allowed

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 984/Chny/2024 िनधा"रणवष" / Assessment Year: 2014-15 Dilip Kapur The Assistant Commissioner Of 7, Saint Martin Street, Income Tax, Pondicherry (Ut), Circle -1, Pondicherry – 605 001. Pondicherry – 605 003. [Pan: Adspd-4530-H ] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ"क"ओरसे/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 22.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 06.11.2024

4 is prima facie not applicable to the instant case where the returned loss is NOT reduced by the reassessment. In fact, the returned income of assessee was accepted by the AO (after the assessee pointed out it could have actually claimed Capital Loss instead on indexation). Further, the CIT(A) also quotes Brij Mohan

ASSISTANT COMMISSIONER OF INCOME TAX, NUNGAMBAKKAM vs. R K M POWERGEN PRIVATE LIMITED, T NAGAR

In the result the appeal of the revenue for the both the

reassessment for AY 2010-11 and the assessment for AY 2012- 13 to AY 2014-15 were concluded after the search and the details of receipt of share capital from MJC and Enerk was accepted without any adjustment. The Transfer Pricing order u/s.92CA(3) of the Act for the AY 2013-14 was completed after the conclusion of the search

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. R K M POWERGEN PVT. LTD., CHENNAI

In the result the appeal of the revenue for the both the\n

reassessment proceedings were initiated under\nSection 148 of the Act and order u/s.143(3) r.w.s.147 was\npassed on 24.03.2016 without any disallowance/addition.\n4.3 Search and seizure operations under Section 132 of the\nAct were carried out in the premises of the assessee in\nTamilnadu and Chhattisgarh on 23.11.2015, on 09.12.2015 and\nconcluded on 13.01.2016. During the search, certain documents\nwere

INTERNATIONAL SEAPORT DREDGING PRIVATE LIMITED,CHENNAI vs. PCIT - 1, CHENNAI

In the result, the appeal of the assessee is allowed

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)

249 ITR 795 (SC), wherein it was held as under:- "The High Court has answered the question saying that when section 79 speaks of loss, it does not include unabsorbed depreciation or unabsorbed development rebate. We agree with the High Court." In view of the above decision of Hon’ble Supreme Court in the case of Shri Subhulaxmi Mills

DEPUTY COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE-10, CHENNAI vs. ARUNCHALAM VEERAIAH, CHENNAI

In the result, the revenue's appeal is dismissed and allow the cross objection\nof the assessee

Bench: Hon'Ble Shri Manu Kumar Giri & Hon'Ble Shri Jagadish\N\Nआयकर अपील सं./ Ita No.2320/Chny/2024\N& C.O.No.78/Chny/2024\N(In Ita No.2320/Chny/2024)\N(निर्धारणवर्ष / Assessment Year: 2011-2012)\N\Nthe Deputy Commissioner Of\Nincome Tax,\Ncorporate Circle 10,\Nchennai\N(Appellant)\Nvs. Arunchalam Veeraiah,\Nno.34, 14B, Beach Home Avenue,\Nbesant Nagar,\Nchennai 600 090.\N[Pan No.Aaipa 9044Q]\N(Respondent/Cross Objector)\N\Nassessee By\N: Shri S. Sridhar, Advocate\Nrevenue By\N: Shri. P.K. Senthil Kumar, Addl. Cit.\N\Nसुनवाई की तारीख/Date Of Hearing\N: 30.01.2025\Nघोषणा की तारीख / Date Of Pronouncement : 14.02.2025\N\Nआदेश / Order\N\Nmanu Kumar Giri ()\N\Nthe Appeal Of The Revenue & Cross Objection By The Assessee Are Arising\Nout Of The Order Dated 21.06.2024 Of The Commissioner Of Income Tax (Appeals),\Nnfac, Delhi (In Short The `Ld. Cit(A)"). The Assessment Order U/S 144 R.W.S 147 Of\Nthe Income Tax Act, 1961 (Hereinafter The 'Act'), Was Passed Vide Order Dated\N19.12.2019.\N\N2.\Nthe Registry Has Noted Delay Of 14 Days In Filing The Appeal By The Revenue.\Nconsidering Reasons Stated In The Affidavit By The Revenue, We Condone The Delay\Nand Admit The Appeal For Adjudication.\N\N3.\Ngrounds Of Appeal Filed By The Revenue Are As Under:\N\N\"1. The Order Of The Cit (A) Is Contrary To The Facts & Circumstances Of The Case\Nand Provisions Of Income Tax Act 1961.\N2. The Id. Cit (A) Erred To Hold That The Notice U/S 148 Was Sent For The Service\Nafter 10 Months Delay & Holding The Assessment Order Dated 19.12.2019 As Time\Nbarred.\N2.

4:28 PM (6 days ago)\nDR ITAT B BENCH CHENΝΝΑΙ\nto me\nSir,\nAs per the directions of the Hon'ble B bench, forwarding the scan copy of the acknowledgement of service of notice in the case of Arunachalam Veeraih.\nRegards\nO/o Sr. AR-2,\nB bench, ITAT, Chennai\nOne attachment Scanned by Gmail\nPDF\nscan copy

UNITED INDIA INSUANCE CO LIMITED,CHENNAI vs. PCIT 3, CHENNAI

249 placed\nat pages 60 to 70 of paper book and the decision of the Hon'ble High\nCourt of Delhi in the case of Escorts reported in 338 ITR 435 placed at\npages 71 to 84 of paper book for the proposition that if similar claims\nhave been allowed in the earlier assessment years, revisionary\nproceedings cannot be initiated

M/S.ENRICA ENTERPRISES PVT LTD,CHENNAI vs. DCIT,CENTRAL CIRCLE-3(4), CHENNAI

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha. G & Shri Manomohan Das

4. Consequent to search proceedings, the cases were taken up for assessment proceedings. In response to notice issued u/s 153A of the Act, by the AO for both the assessment years, the assessee has filed its return of income on 23.11.2020 admitting a total income of Rs.7,92,44,724/- and Rs.14,52,34,049/- which includes additional income offered

M/S ENRICA ENTERPRISES PVT LTD,CHENNAI vs. DCIT,CENTRAL CIRCLE-3(4), CHENNAI

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha. G & Shri Manomohan Das

4. Consequent to search proceedings, the cases were taken up for assessment proceedings. In response to notice issued u/s 153A of the Act, by the AO for both the assessment years, the assessee has filed its return of income on 23.11.2020 admitting a total income of Rs.7,92,44,724/- and Rs.14,52,34,049/- which includes additional income offered