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

46,12,700/-. And the assessee had deposited Rs.50,00,000/- in 54EC bonds on 31.12.2013 and hence was eligible for deduction u/s.54EC. However, in respect of the claim of deduction u/s.54F, AO noted that the investment was made in acquisition of a vacant land and construction of a building over it was in a staggered manner over the next

ACIT NON CORP CIRCLE 1 (1) FORMERLY KNOWN AS BUSINESS CIRCLE 1, CHENNAI vs. M/S DEOLITE HASKINS & SELLS, CHENNAI

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

reassessment on the ground that the AO had exceeded his jurisdiction under section 147 and both the first appellate authority as well as the Tribunal accepted the contention of the ITA Nos.2578 to 2580/chny/2017 :- 46

ACIT NON CORP CIRCLE 1 (1) FORMERLY KNOWN AS BUSINESS CIRCLE 1, CHENNAI vs. M/S DEOLITE HASKINS & SELLS, CHENNAI

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

reassessment on the ground that the AO had exceeded his jurisdiction under section 147 and both the first appellate authority as well as the Tribunal accepted the contention of the ITA Nos.2578 to 2580/chny/2017 :- 46

ACIT NON CORP CIRCLE 1 (1) FORMERLY KNOWN AS BUSINESS CIRCLE 1, CHENNAI vs. M/S DEOLITE HASKINS & SELLS, CHENNAI

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

reassessment on the ground that the AO had exceeded his jurisdiction under section 147 and both the first appellate authority as well as the Tribunal accepted the contention of the ITA Nos.2578 to 2580/chny/2017 :- 46

ARTHI BALIGA,CHENNAI vs. ACIT, NFAC, , DELHI

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

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1559/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 Arthi Baliga, Vs. The Principal Commissioner Of No. 15, Flat No. 3-C, Coral Woods Income Tax, Chennai-4, Apartment, Sri Ram Nagar, South Chennai. Street, Alwarpet, Chennai 600 018. [Pan:Bkjpb5416P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Ravi Kannan, Advocate & Shri Varun Ranganathan, Advocate ""थ" की ओर से/Respondent By : Shri Nilay Baran Som, Cit सुनवाई की तारीख/ Date Of Hearing : 05.12.2024 घोषणा की तारीख /Date Of Pronouncement : 28.02.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 19.03.2024 Passed By The Ld. Principal Commissioner Of Income Tax, Chennai-4, Chennai For The Assessment Year 2017-18 Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short].

46 of the Partnership Act with reference to entitlement of partners to the surplus of the firm after debts and liabilities of the firm, without mentioning what were debt and liabilities of the firm in question were, the ld. DR argued that contractual liabilities of partners cannot be extended to assessability of the firm in a year subsequent

ACIT, CHENNAI vs. M/S. LEELA DISTILLERIES (P) LTD., PONDICHERRY

In the result, all the appeals of the Revenue are allowed for statistical purposes

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

46, Nungambakkam Salai, Pondicherry 605 012. High Road, Chennai 600 034. [PAN:AABCL0814D] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant by : Shri V. Vivekanandan, CIT ""यथ" क" ओर से/Respondent by : None सुनवाई क" तार"ख/ Date of hearing : 08.06.2017 घोषणा क" तार"ख /Date of Pronouncement : 28.07.2017 आदेश /O R D E R PER DUVVURU RL REDDY

ACIT, CHENNAI vs. M/S. LEELA DISTILLERIES (P) LTD., PONDICHERRY

In the result, all the appeals of the Revenue are allowed for statistical purposes

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

46, Nungambakkam Salai, Pondicherry 605 012. High Road, Chennai 600 034. [PAN:AABCL0814D] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant by : Shri V. Vivekanandan, CIT ""यथ" क" ओर से/Respondent by : None सुनवाई क" तार"ख/ Date of hearing : 08.06.2017 घोषणा क" तार"ख /Date of Pronouncement : 28.07.2017 आदेश /O R D E R PER DUVVURU RL REDDY

ACIT, CHENNAI vs. M/S. LEELA DISTILLERIES (P) LTD., PONDICHERRY

In the result, all the appeals of the Revenue are allowed for statistical purposes

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

46, Nungambakkam Salai, Pondicherry 605 012. High Road, Chennai 600 034. [PAN:AABCL0814D] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant by : Shri V. Vivekanandan, CIT ""यथ" क" ओर से/Respondent by : None सुनवाई क" तार"ख/ Date of hearing : 08.06.2017 घोषणा क" तार"ख /Date of Pronouncement : 28.07.2017 आदेश /O R D E R PER DUVVURU RL REDDY

ACIT, CHENNAI vs. M/S. KAYCEE DISTILLERIES, THIRUSSUR

In the result, the appeals of the Revenue in I

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

46, Nungambakkam Thirussur 680 312. High Road, Chennai 600 034. [PAN:AADFK0631N] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant by : Shri V. Vivekanandan, CIT ""यथ" क" ओर से/Respondent by : None सुनवाई क" तार"ख/ Date of hearing : 08.06.2017 घोषणा क" तार"ख /Date of Pronouncement : 28.07.2017 आदेश /O R D E R PER DUVVURU RL REDDY, JUDICIAL

ACIT, CHENNAI vs. M/S. KAYCEE DISTILLERIES, THIRUSSUR

In the result, the appeals of the Revenue in I

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

46, Nungambakkam Thirussur 680 312. High Road, Chennai 600 034. [PAN:AADFK0631N] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant by : Shri V. Vivekanandan, CIT ""यथ" क" ओर से/Respondent by : None सुनवाई क" तार"ख/ Date of hearing : 08.06.2017 घोषणा क" तार"ख /Date of Pronouncement : 28.07.2017 आदेश /O R D E R PER DUVVURU RL REDDY, JUDICIAL

ACIT, CHENNAI vs. M/S. KAYCEE DISTILLERIES, THIRUSSUR

In the result, the appeals of the Revenue in I

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

46, Nungambakkam Thirussur 680 312. High Road, Chennai 600 034. [PAN:AADFK0631N] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant by : Shri V. Vivekanandan, CIT ""यथ" क" ओर से/Respondent by : None सुनवाई क" तार"ख/ Date of hearing : 08.06.2017 घोषणा क" तार"ख /Date of Pronouncement : 28.07.2017 आदेश /O R D E R PER DUVVURU RL REDDY, JUDICIAL

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 Income Tax Act, 2961 [“Act” in short] in the facts and circumstances of the case. 46

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

ASSISTANT COMMISSIONER OF INCOME TAX, COIMBATORE vs. KAMATCHIPURAM VELLINGIRI JAYARAMAN, COIMBATORE

Appeal of the revenue is dismissed, where as the Cross objection of the assessee is allowed

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

46 Taxman 315/180 ITR 319 (Punjab & Haryana) held that the Assessing Officer did not have jurisdiction to proceed with the reassessment, once he found that the two grounds mentioned in the notice under section

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

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

Section 148 of the Act, if the proceedings for reassessment could\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 Pvt. Ltd.\n:: 46

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

Section 148 of the Act, if the proceedings for reassessment could\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 Pvt. Ltd.\n:: 46

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

Section 148 of the Act, if the proceedings for reassessment could\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 Pvt. Ltd.\n:: 46