D R BALAKRISHNA RAJA,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

In the result, ITA Nos.3340 & 3341 /Chny/2018 stand allowed whereas ITA No

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.3340/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ Ita No.3341/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Shri D.R. Balakrishna Raja Acit बनाम/ 9/16, Venkatesan Street, T.Nagar, Central Circle-3(3), Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agwpd-2354-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 3. आयकरअपील सं./ Ita No.90/Chny/2019 (िनधा;रणवष; / Assessment Year: 2010-11) Dcit Shri D.R.Balakrishna Raja, बनाम/ Central Circle-2(4), 9/16, Venkatesan Street, T.Nagar Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agwpd-2354-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Assessee By : Shri K.G. Raghunath (Advocate)-Ld.Ar " थ"कीओरसे/Revenue By : Shri A. Sasikumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-02-2025 घोषणा की तारीख /Date Of Pronouncement : 25-02-2025

31-03-2016. 2. The Ld. AR advanced arguments and assailed the impugned addition on legal grounds as well as on merits whereas Ld. CIT-DR has supported the findings given by lower authorities. The case was put up for clarification which was duly been responded to by both the sides. Having heard rival submissions and upon perusal of case

DCIT, CENTRAL CIR-2(4), CHENNAI vs. D R BALAKRISHNA RAJA, CHENNAI

In the result, ITA Nos.3340 & 3341 /Chny/2018 stand allowed whereas ITA No

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.3340/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ Ita No.3341/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Shri D.R. Balakrishna Raja Acit बनाम/ 9/16, Venkatesan Street, T.Nagar, Central Circle-3(3), Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agwpd-2354-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 3. आयकरअपील सं./ Ita No.90/Chny/2019 (िनधा;रणवष; / Assessment Year: 2010-11) Dcit Shri D.R.Balakrishna Raja, बनाम/ Central Circle-2(4), 9/16, Venkatesan Street, T.Nagar Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agwpd-2354-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Assessee By : Shri K.G. Raghunath (Advocate)-Ld.Ar " थ"कीओरसे/Revenue By : Shri A. Sasikumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-02-2025 घोषणा की तारीख /Date Of Pronouncement : 25-02-2025

31-03-2016. 2. The Ld. AR advanced arguments and assailed the impugned addition on legal grounds as well as on merits whereas Ld. CIT-DR has supported the findings given by lower authorities. The case was put up for clarification which was duly been responded to by both the sides. Having heard rival submissions and upon perusal of case

B DEVAHIE,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

The appeals stand allowed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.3327/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ Ita No.3328/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Late Smt. B. Devahie Acit (Represented By Dr. Balakrishna Central Circle-3(3), बनाम/ Raja – Legal Representative) Chennai. Vs. 9/16, Venkatesan Street, T. Nagar, Chennai-600 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Ahupb-6579-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Assessee By : Shri K.G. Raghunath (Advocate) - Ld. Ar " थ"कीओरसे/Revenue By : Shri A. Sasikumar (Cit) - Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-02-2025 घोषणा की तारीख /Date Of Pronouncement : 25-02-2025 आदेश / O R D E R Per Bench:

31-03-2016. 1.2 The grounds raised by the assessee read as under:- 1.The order of the Commissioner of lncome tax (Appeals) is contrary to law, facts and circumstances of the case. 2.1 The Commissioner of Income-tax (Appeals) erred in upholding the action of the assessing officer in assuming jurisdiction under section 153A of the Act. 2.2 The Commissioner

B DEVAHIE,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

The appeals stand allowed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.3327/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ Ita No.3328/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Late Smt. B. Devahie Acit (Represented By Dr. Balakrishna Central Circle-3(3), बनाम/ Raja – Legal Representative) Chennai. Vs. 9/16, Venkatesan Street, T. Nagar, Chennai-600 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Ahupb-6579-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Assessee By : Shri K.G. Raghunath (Advocate) - Ld. Ar " थ"कीओरसे/Revenue By : Shri A. Sasikumar (Cit) - Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-02-2025 घोषणा की तारीख /Date Of Pronouncement : 25-02-2025 आदेश / O R D E R Per Bench:

31-03-2016. 1.2 The grounds raised by the assessee read as under:- 1.The order of the Commissioner of lncome tax (Appeals) is contrary to law, facts and circumstances of the case. 2.1 The Commissioner of Income-tax (Appeals) erred in upholding the action of the assessing officer in assuming jurisdiction under section 153A of the Act. 2.2 The Commissioner

JESUDASON BIJI ,CHENNAI vs. OFFICE OF INCOME TAX OFFICER INT. TAXN WARD1(1), CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

reassessment notices ITA No.567 /Chny/2024 for AY 2014-15 & SP No.24/Chny/2024 for AY 2014-15 Shri Jesudason Biji :: 16 :: has also observed that if the law permits the revenue to take further steps in the matter they shall be at liberty to do so. 6. Having taken note of the substituted sections 147-151 of the Act by the Finance

NATARAJAN,CUDDALORE vs. ITO,ITWARD-1(1) , CHENNAI

The appeal of the assessee is partly allowed

Bench: Hon’Ble Shri Manu Kumar Giriand Hon’Ble Shri S.R. Raghunathaआयकर अपील सं./Ita No.123/Chny/2023 िनधा"रण वष"/Assessment Year:2011-2012 Shri Natarajan The Income Tax Officer, 353, Pudupettai Main Road, Vs. International Taxation, Indira Nagar, C. Puthupettai, Ward 2(1), Parangipettai Post, Chennai 600 006 Cuddalore 608 502. Pan: Anfpn 9506Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. J. Saravanan, Advocate ""यथ"क"ओरसे/Respondent By : Dr. Samuel Pitta, Irs, Jcit.

reassessment of the return of income of the appellant, within the time frame stipulated under the Act. In this case, the limitation period of six years for reopening the assessment for the year 2011~12 under section 147 of the Act, came to an end on 31.03.2018. In such circumstances, there is no requirement for this court to go into

KELLER (M) SDN BHD,CHENNAI vs. DCIT INTL TAX 1(2), CHENNAI, CHENNAI

In the result, the appeal of the assessee stands allowed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1319/Chny/2023 (िनधा"रणवष" / Assessment Year: 2018-2019) Vs. The Deputy Commissioner Of Keller (M) Sdn Bhd, Income Tax, 7Th Floor, Centennial Square, International Taxation 1(2) No.6A, Dr. Ambedkar Road, Chennai. Kodambakkam, Chennai 600 024. [Pan: Aagck 8014M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Ashik Shah, C.A. ""यथ" क" ओर से /Respondent By : Shri. Nilay Baran Som, Irs, Cit.

31, 2022. In response to the notice Appellant filed a return of income on April 28, 2022. Thereafter, the Ld. AO proceeded with the reassessment proceedings. On conclusion of re-assessment proceedings, a reassessment order was passed by the Ld. AO under section

DEPUTY COMMISSIONER OF INCOME TAX, SALEM vs. GOVINDA RAJULU SRINIVASAN, SALEM

In the result, appeal of the Revenue is dismissed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1250/Chny/2025 Assessment Years: 2017-18 Deputy Commissioner Of Income Govinda Rajulu Srinivasan, Tax No.21, Chinna Ezhuthukkara Street, Circle-1, Shevapet, Salem, Salem Tamil Nadu-636 002. [Pan: Avmps5356G] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr.Bhupendran, Advocate, प्रत्यर्थी की ओर से /Revenue By : Ms.C.Yamuna, Cit. सुनवाई की तारीख/Date Of Hearing : 16.07.2025 घोषणा की तारीख /Date Of Pronouncement : 09.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

31 March 2021, contemplated under Section 3(1) of TOLA. Resultantly, the authority specified under Section 151(i) of the new regime can grant sanction till 30 June 2021. (f) Under Finance Act 2021, the a sessing officer was required to obtain prior approval or sanction of the specified authorities at four stages: a. Section 148A(a) to conduct

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

reassessment order passed under section 147 r.w.s. 144B of the Act, in the facts and circumstances of the case. 21 I.T.A. Nos.1667 to 1670/Chny/24 22. The ld. AR Shri G. Baskar, Advocate adopted the same arguments advanced in earlier assessment year 2014-15 in respect of “change of opinion”. He relied on the decision of Hon’ble High Court

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

MENAKURU SUKUMAR REDDY,HYDERABAD vs. DCIT(A), CHENNAI

In the result the appeal of the revenue is dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

31 of the Act, to enhance the assessment.” :-17-: ITA Nos: 991, 992, 993, 1639 & 1644/Chny/2025 The ld.AR contended that the ld.CIT(A) without considering the crux of the above case, wherein it was held that there must be something in the assessment order to show that the AO applied his mind to the particular subject-matter or the particular

MENAKURU SUKUMAR REDDY,HYDERABAD vs. DCIT(A), CHENNAI

In the result the appeal of the revenue is dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

31 of the Act, to enhance the assessment.” :-17-: ITA Nos: 991, 992, 993, 1639 & 1644/Chny/2025 The ld.AR contended that the ld.CIT(A) without considering the crux of the above case, wherein it was held that there must be something in the assessment order to show that the AO applied his mind to the particular subject-matter or the particular

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

reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous year in which such search is conducted and therefore the satisfaction which is recorded in the satisfaction note is enough, is erroneous. Therefore, the notice cannot be upheld and such stand of the revenue cannot be accepted. The reasons, therefore

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

reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous year in which such search is conducted and therefore the satisfaction which is recorded in the satisfaction note is enough, is erroneous. Therefore, the notice cannot be upheld and such stand of the revenue cannot be accepted. The reasons, therefore

POOJA PRABHAKAR,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD 15(1), CHENNAI , CHENNAI

In the result, all the three appeals of the assessee for the A

section 151 shall apply otherwise\nthe new reassessment laws will apply. It was conclude that in this case, the\nAO has issued notice u/s 148 which is dated 31

CLAN LABORATORIES PVT. LTD.,CHENNAI vs. DCIT, CORPORATE WARD-1(2), CHENNAI

In the result the appeal of the assessee is allowed

reassessment notices under section 148, which fell for completion\nfrom March 20, 2020 to March 31, 2021, till June 30, 2021. All the\nreassessment

POOJA PRABHAKAR,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD 15(1), CHENNAI, CHENNAI

In the result, all the three appeals of the assessee for the A

section 151 shall apply otherwise\nthe new reassessment laws will apply. It was conclude that in this case, the\nAO has issued notice u/s 148 which is dated 31

K V TEX FIRM,CHENNAI vs. ASST. COMMISSIONER OF INCOME TAX,, CHENNAI

In the result, all the three appeals of the assessee stand allowed

Bench: Shri George George K & Shri S.R. Raghunatha

reassessment. The phrase "to the extent provided in Section 144B of the Act' would mean that the restriction provided in Section 144B of the Act, such as keeping the International Tax Jurisdiction or Central Circle Jurisdiction out of the ambit of Section 144B of the Act would also apply under the Scheme. Further the exceptions