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. ARCHANA FEMALE CHILD TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 1 and pass orders on the merits of the appeal.” 9.1 However the arguments and the case laws cited / discussed aforesaid are clearly distinguishable from the facts / bone of contention in this case in so far as the issue, is not as to whether the order of the type rendered u/s 246A(1)(a) is appeallable

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 1 and pass orders on the merits of the appeal.” 9.1 However the arguments and the case laws cited / discussed aforesaid are clearly distinguishable from the facts / bone of contention in this case in so far as the issue, is not as to whether the order of the type rendered u/s 246A(1)(a) is appeallable

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 1 and pass orders on the merits of the appeal.” 9.1 However the arguments and the case laws cited / discussed aforesaid are clearly distinguishable from the facts / bone of contention in this case in so far as the issue, is not as to whether the order of the type rendered u/s 246A(1)(a) is appeallable

M/S. ANISH KUMAR EDUCATION TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 1 and pass orders on the merits of the appeal.” 9.1 However the arguments and the case laws cited / discussed aforesaid are clearly distinguishable from the facts / bone of contention in this case in so far as the issue, is not as to whether the order of the type rendered u/s 246A(1)(a) is appeallable

ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 1 and pass orders on the merits of the appeal.” 9.1 However the arguments and the case laws cited / discussed aforesaid are clearly distinguishable from the facts / bone of contention in this case in so far as the issue, is not as to whether the order of the type rendered u/s 246A(1)(a) is appeallable

ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 1 and pass orders on the merits of the appeal.” 9.1 However the arguments and the case laws cited / discussed aforesaid are clearly distinguishable from the facts / bone of contention in this case in so far as the issue, is not as to whether the order of the type rendered u/s 246A(1)(a) is appeallable

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 1 and pass orders on the merits of the appeal.” 9.1 However the arguments and the case laws cited / discussed aforesaid are clearly distinguishable from the facts / bone of contention in this case in so far as the issue, is not as to whether the order of the type rendered u/s 246A(1)(a) is appeallable

M/S. ANISH KUMAR EDUCATION TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 1 and pass orders on the merits of the appeal.” 9.1 However the arguments and the case laws cited / discussed aforesaid are clearly distinguishable from the facts / bone of contention in this case in so far as the issue, is not as to whether the order of the type rendered u/s 246A(1)(a) is appeallable

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 1 and pass orders on the merits of the appeal.” 9.1 However the arguments and the case laws cited / discussed aforesaid are clearly distinguishable from the facts / bone of contention in this case in so far as the issue, is not as to whether the order of the type rendered u/s 246A(1)(a) is appeallable

M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 1 and pass orders on the merits of the appeal.” 9.1 However the arguments and the case laws cited / discussed aforesaid are clearly distinguishable from the facts / bone of contention in this case in so far as the issue, is not as to whether the order of the type rendered u/s 246A(1)(a) is appeallable

M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 1 and pass orders on the merits of the appeal.” 9.1 However the arguments and the case laws cited / discussed aforesaid are clearly distinguishable from the facts / bone of contention in this case in so far as the issue, is not as to whether the order of the type rendered u/s 246A(1)(a) is appeallable

INCOME TAX OFFICER, COIMBATORE vs. DAMAYANTI RAMACHANDRAN, GN MILLS POST, COIMBATORE

In the result, both the appeals of revenue for the A

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.103/Chny/2025, ननिाारण वर्ा/Assessment Year: 2015-16

reassessment order passed by the AO as void ab initio. 11.0 Per contra the ld.DR submitted that a survey under Section 133A of the Income Tax Act was conducted by the Income Tax Department and subsequently the Assessment proceedings were initiated by issuing the Notice u/s.148 of the Act dated 05.09.2019 of the Act. He submitted that the compliance

INCOME TAX OFFICER, COIMBATORE vs. DAMAYANTI RAMACHANDRAN, GN MILLS POST, COIMBATORE

Bench: Hon'Ble Shri Manu Kumar Giri & Hon'Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.103/Chny/2025, निर्धारण वर्ष/Assessment Year: 2015-16 Income Tax Officer, Non-Corporate Ward-4(3) Coimbatore Damayanti Ramachandran, Pb No.5303, Gn Mills Post, Coimbatore, Tamil Nadu-641029 [Pan: Aabhd8298Q] (अपीलार्थी/Appellant) V. (प्रत्यर्थी/Respondent) Co No.19/Chny/2025, निर्धारण वर्ष/Assessment Year: 2015-16 Damayanti Ramachandran, Pb No.5303, Gn Mills Post, Coimbatore, Tamil Nadu-641029 [Pan: Aabhd8298Q] Income Tax Officer, Non-Corporate Ward-4(3) Coimbatore V. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.149/Chny/2025, निर्धारण वर्ष/Assessment Year: 2016-17 Income Tax Officer, Non-Corporate Ward-4(3) Coimbatore Damayanti Ramachandran, Pb No.5303, Gn Mills Post, Coimbatore, Tamil Nadu-641029 [Pan: Aabhd8298Q] (अपीलार्थी/Appellant) V. (प्रत्यर्थी/Respondent) Co No.20/Chny/2025, निर्धारण वर्ष/Assessment Year: 2016-17 Damayanti Ramachandran, Pb No.5303, Gn Mills Post, Coimbatore, Tamil Nadu-641029 [Pan: Aabhd8298Q] Income Tax Officer, Non-Corporate Ward-4(3) Coimbatore (अपीलार्थी/Appellant) V. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By Mr.Ketan K. Ved, C.A

reassessment order passed by the AO as void ab initio. 11.0 Per contra the Id.DR submitted that a survey under Section 133A of the Income Tax Act was conducted by the Income Tax Department and subsequently the Assessment proceedings were initiated by issuing the Notice u/s.148 of the Act dated 05.09.2019 of the Act. He submitted that the compliance

S.VIJAYALAKSHMI ,PUDUCHERRY vs. ITO WARD I(2) , PONDICHERRY

In the result, the appeals of the assessee for assessment

Bench: Shri Chandra Poojari & Shri George Mathan

35)CIT/PDY/2011-12 dt 29.08.2011. The assessee submitted her reply on various occasions from time to time. Finally the Learned Commissioner of Income Tax , Pondicherry passed order u/s 263 vide order dt.28.03.2012 directing the Assessing Office to redo the assessment de-novo after taking into judicial pronouncements on the issue of estimation of CPWD rates and the deduction for self- supervision

S.VIJAYALAKSHMI ,PUDUCHERRY vs. ITO WARD I(2) , PONDICHERRY

In the result, the appeals of the assessee for assessment

Bench: Shri Chandra Poojari & Shri George Mathan

35)CIT/PDY/2011-12 dt 29.08.2011. The assessee submitted her reply on various occasions from time to time. Finally the Learned Commissioner of Income Tax , Pondicherry passed order u/s 263 vide order dt.28.03.2012 directing the Assessing Office to redo the assessment de-novo after taking into judicial pronouncements on the issue of estimation of CPWD rates and the deduction for self- supervision

S.VIJAYALAKSHMI ,PUDUCHERRY vs. ITO WARD I(2) , PONDICHERRY

In the result, the appeals of the assessee for assessment

Bench: Shri Chandra Poojari & Shri George Mathan

35)CIT/PDY/2011-12 dt 29.08.2011. The assessee submitted her reply on various occasions from time to time. Finally the Learned Commissioner of Income Tax , Pondicherry passed order u/s 263 vide order dt.28.03.2012 directing the Assessing Office to redo the assessment de-novo after taking into judicial pronouncements on the issue of estimation of CPWD rates and the deduction for self- supervision

S.VIJAYALAKSHMI ,PUDUCHERRY vs. ITO WARD I(2) , PONDICHERRY

In the result, the appeals of the assessee for assessment

Bench: Shri Chandra Poojari & Shri George Mathan

35)CIT/PDY/2011-12 dt 29.08.2011. The assessee submitted her reply on various occasions from time to time. Finally the Learned Commissioner of Income Tax , Pondicherry passed order u/s 263 vide order dt.28.03.2012 directing the Assessing Office to redo the assessment de-novo after taking into judicial pronouncements on the issue of estimation of CPWD rates and the deduction for self- supervision