SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

1)(b) read with Section 153A of the Act. We thus\ncountenance the following findings rendered by the Ld. CIT(A) holding the\nAO's action of initiation of reassessment proceedings u/s 148 of the Act\nITA Nos.1163, 1256, 1257 & 1259/Chny/2025 &\nITA Nos.1231, 1232, 1234 & 1236/Chny/2025\n(AYs 2013-14 to 2016-17)\nM/s. Southern Agrifurane Industries

SOUTHERN AGRIFURANE INDUSTRIES PVT.. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2), CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

1)(b) read with Section 153A of the Act. We thus\ncountenance the following findings rendered by the Ld. CIT(A) holding the\nAO's action of initiation of reassessment proceedings u/s 148 of the Act\nITA Nos.1163, 1256, 1257 & 1259/Chny/2025 &\nITA Nos.1231, 1232, 1234 & 1236/Chny/2025\n(AYs 2013-14 to 2016-17)\nM/s. Southern Agrifurane Industries

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

1)(b) read with Section 153A of the Act. We thus\ncountenance the following findings rendered by the Ld. CIT(A) holding the\nAO's action of initiation of reassessment proceedings u/s 148 of the Act\nITA Nos.1163, 1256, 1257 & 1259/Chny/2025 &\nITA Nos.1231, 1232, 1234 & 1236/Chny/2025\n(AYs 2013-14 to 2016-17)\nM/s. Southern Agrifurane Industries

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

1)(b) read with Section 153A of the Act. We thus\ncountenance the following findings rendered by the Ld. CIT(A) holding the\nAO's action of initiation of reassessment proceedings u/s 148 of the Act\nITA Nos.1163, 1256, 1257 & 1259/Chny/2025 &\nITA Nos.1231, 1232, 1234 & 1236/Chny/2025\n(AYs 2013-14 to 2016-17)\nM/s. Southern Agrifurane Industries

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

1)(b) read with Section 153A of the Act. We thus\ncountenance the following findings rendered by the Ld. CIT(A) holding the\nAO's action of initiation of reassessment proceedings u/s 148 of the Act\nITA Nos.1163, 1256, 1257 & 1259/Chny/2025 &\nITA Nos.1231, 1232, 1234 & 1236/Chny/2025\n(AYs 2013-14 to 2016-17)\nM/s. Southern Agrifurane Industries

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 (2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

1)(b) read with Section 153A of the Act. We thus\ncountenance the following findings rendered by the Ld. CIT(A) holding the\nAO's action of initiation of reassessment proceedings u/s 148 of the Act\nITA Nos.1163, 1256, 1257 & 1259/Chny/2025 &\nITA Nos.1231, 1232, 1234 & 1236/Chny/2025\n(AYs 2013-14 to 2016-17)\nM/s. Southern Agrifurane Industries

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

Section 153C of the Act fro analyzed the entire statutory framework of Section 153C of the Act fro analyzed the entire statutory framework of Section 153C of the Act from its introduction to the amendment by Finance Act, 2017 and its its introduction to the amendment by Finance Act, 2017 and its its introduction to the amendment by Finance

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

Section 153C of the Act fro analyzed the entire statutory framework of Section 153C of the Act fro analyzed the entire statutory framework of Section 153C of the Act from its introduction to the amendment by Finance Act, 2017 and its its introduction to the amendment by Finance Act, 2017 and its its introduction to the amendment by Finance

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

253, wherein it has been clearly held that where vagueness and ambiguity in the notice can demonstrate non-application of mind by the authority and/or ultimate prejudice to the right of opportunity of hearing contemplated u/s.274 of the Act. 14. In this legal back ground, if you examine the facts of the present case, there is no dispute with regard

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

253, wherein it has been clearly held that where vagueness and ambiguity in the notice can demonstrate non-application of mind by the authority and/or ultimate prejudice to the right of opportunity of hearing contemplated u/s.274 of the Act. 14. In this legal back ground, if you examine the facts of the present case, there is no dispute with regard

D.SENTHIL KUMAR,CHENNAI vs. ACIT, COIMBATORE

In the result, the appeal of the assessee is allowed in terms of our above order

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

reassessment or recomputation under Section 147, the Assessing Officer shall serve on the assessee a notice requiring him to furnish within such period, as may be specified in the notice, a return o{his income or the income of any other person in respect of which he is assessable under this Act during the previous year corresponding to the relevant

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

reassess the total income of six years\nimmediately preceding the assessment year relevant to the previous\nyear in which the search was conducted and for the relevant assessment\nyear or years. Explanation 1 below section 153A of the Act defines the\nexpression relevant assessment. In order to make an assessment for\n assessment year which falls beyond six assessment years

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

reassess the total income of six years\nimmediately preceding the assessment year relevant to the previous\nyear in which the search was conducted and for the relevant assessment\nyear or years. Explanation 1 below section 153A of the Act defines the\nexpression relevant assessment. In order to make an assessment for\n assessment year which falls beyond six assessment years

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

reassess the total income of six years\nimmediately preceding the assessment year relevant to the previous\nyear in which the search was conducted and for the relevant assessment\nyear or years. Explanation 1 below section 153A of the Act defines the\nexpression relevant assessment. In order to make an assessment for\n assessment year which falls beyond six assessment years

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

reassess the total income of six years\nimmediately preceding the assessment year relevant to the previous\nyear in which the search was conducted and for the relevant assessment\nyear or years. Explanation 1 below section 153A of the Act defines the\nexpression relevant assessment. In order to make an assessment for\n assessment year which falls beyond six assessment years

THE GATE OF HOPE CHARITABLE TRUST,,CHENNAI vs. ITO(E), WARD-2,, CHENNAI

The appeals of the assessee are allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

1- 5] dated 06.10.2024, challenging the action both on merits and on legal 5] dated 06.10.2024, challenging the action both on merits and on legal 5] dated 06.10.2024, challenging the action both on merits and on legal grounds as well. At the outset itself, the Ld. AR of the assessee drew our At the outset itself

THE GATE OF HOPE CHARITABLE TRUST,CHENNAI vs. ITO (EXEMPTIONS) WARD-2,, CHENNAI

The appeals of the assessee are allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

1- 5] dated 06.10.2024, challenging the action both on merits and on legal 5] dated 06.10.2024, challenging the action both on merits and on legal 5] dated 06.10.2024, challenging the action both on merits and on legal grounds as well. At the outset itself, the Ld. AR of the assessee drew our At the outset itself

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, INCOME TAX OFFICE,TRICHY vs. MARAGATHAMANI SHANMUGAM, KARUR

In the result, all the three appeals of the Revenue are dismissed

reassess the total income of six years immediately preceding the\n assessment year relevant to the previous year in which the search was\nconducted and for the relevant assessment year or years. Explanation 1\nbelow section 153A of the Act defines the expression relevant assessment.\nIn order to make an assessment for assessment year which falls beyond six\n assessment