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

c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Sending printed form, where all the grounds mentioned in section 271 are mentioned, would not satisfy requirement of law. The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such

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

c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Sending printed form, where all the grounds mentioned in section 271 are mentioned, would not satisfy requirement of law. The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

6,20,00,000/- each to Shri T. Vijayaraghavon and Shri K. Ram Reddy on the very next day i.e. 4.10.2011 as salary advance. It is material to note that the Chairman of the appellant trust Shri A. Kanakaraj is also a Trustee in M/s. Ragas Educational Society and is the chairman of M/s..Srinivasa Educational Trust. Further, Smt.K.Vijayakumari, [Wife

M/S JAYA EDUCATIONAL TRUST,THIRUVALLUR vs. DCIT, CC1(2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

6,20,00,000/- each to Shri T. Vijayaraghavon and Shri K. Ram Reddy on the very next day i.e. 4.10.2011 as salary advance. It is material to note that the Chairman of the appellant trust Shri A. Kanakaraj is also a Trustee in M/s. Ragas Educational Society and is the chairman of M/s..Srinivasa Educational Trust. Further, Smt.K.Vijayakumari, [Wife

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

6,20,00,000/- each to Shri T. Vijayaraghavon and Shri K. Ram Reddy on the very next day i.e. 4.10.2011 as salary advance. It is material to note that the Chairman of the appellant trust Shri A. Kanakaraj is also a Trustee in M/s. Ragas Educational Society and is the chairman of M/s..Srinivasa Educational Trust. Further, Smt.K.Vijayakumari, [Wife

JAYA EDUCATIONAL TRUST,CHENNAI vs. DCIT CENTRL CIRCLE 1 (2), CHENNAI

In the result, appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are allowed and for the assessment years

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2915, 3114, 3115/Chny/2019 & 916/Chny/2020 िनधा"रण वष" / Assessment Years: 2016-17, 2012-13, 2013-14 & 2017-18

6,20,00,000/- each to Shri T. Vijayaraghavon and Shri K. Ram Reddy on the very next day i.e. 4.10.2011 as salary advance. It is material to note that the Chairman of the appellant trust Shri A. Kanakaraj is also a Trustee in M/s. Ragas Educational Society and is the chairman of M/s..Srinivasa Educational Trust. Further, Smt.K.Vijayakumari, [Wife

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

c) the search under section 132 is initiated or requisition under section\n132A is made on or after the 1st day of April, 2017.\nExplanation 1. For the purposes of this sub-section, the expression\n\"relevant assessment year\" shall mean an assessment year preceding\nthe assessment year relevant to the previous year in which search is\nconducted or requisition

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

c) the search under section 132 is initiated or requisition under section\n132A is made on or after the 1st day of April, 2017.\nExplanation 1.-For the purposes of this sub-section, the expression\n\"relevant assessment year\" shall mean an assessment year preceding\nthe assessment year relevant to the previous year in which search is\nconducted or requisition

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

c) the search under section 132 is initiated or requisition under section\n132A is made on or after the 1st day of April, 2017.\nExplanation 1. For the purposes of this sub-section, the expression\n\"relevant assessment year\" shall mean an assessment year preceding\nthe assessment year relevant to the previous year in which search is\nconducted or requisition

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

c) the search under section 132 is initiated or requisition under section\n132A is made on or after the 1st day of April, 2017.\nExplanation 1.-For the purposes of this sub-section, the expression\n\"relevant assessment year\" shall mean an assessment year preceding\nthe assessment year relevant to the previous year in which search is\nconducted or requisition

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

reassessment, if any, relating to any\n assessment year falling within the period of six assessment years referred\nto in this sub-section pending on the date of initiation of the search under\nSection 132 or making of requisition under Section 132A, as the case may\nbe, shall abate.\" Therefore, Section 153A is in the nature of a second\nchance

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

reassessment, if any, relating to any assessment\nyear falling within the period of six assessment years referred\nto in this sub-section pending on the date of initiation of the search under\nSection 132 or making of requisition under Section 132A, as the case may\nbe, shall abate.\" Therefore, Section 153A is in the nature of a second\nchance given

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, CHENNAI

In the result, all the six appeals of the Revenue are\ndismissed

reassessment, if any, relating to any\n assessment year falling within the period of six assessment years referred\nto in this sub-section pending on the date of initiation of the search under\nSection 132 or making of requisition under Section 132A, as the case may\nbe, shall abate.\" Therefore, Section 153A is in the nature of a second\nchance

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI,

reassessment, if any, relating to any\n assessment year falling within the period of six assessment years referred\nto in this sub-section pending on the date of initiation of the search under\nSection 132 or making of requisition under Section 132A, as the case may\nbe, shall abate.\" Therefore, Section 153A is in the nature of a second\nchance

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

reassessment, if any, relating to any\n assessment year falling within the period of six assessment years referred\nto in this sub-section pending on the date of initiation of the search under\nSection 132 or making of requisition under Section 132A, as the case may\nbe, shall abate.\" Therefore, Section 153A is in the nature of a second\nchance

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

reassessment, if any, relating to any\n assessment year falling within the period of six assessment years referred\nto in this sub-section pending on the date of initiation of the search under\nSection 132 or making of requisition under Section 132A, as the case may\nbe, shall abate.\" Therefore, Section 153A is in the nature of a second\nchance

DEPUTY COMMISSIONER OF INCOME TAX, NUMGAMBAKKAM vs. JSR INFRA DEVELOPERS PRIVATE LIMITED, CHENNAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri Jagadish

6 assessment years immediately preceding the assessment year in which search is assessment years immediately preceding the assessment year in which search is assessment years immediately preceding the assessment year in which search is conducted or requisition is made becomes open to assessment or re conducted or requisition is made becomes open to assessment or re conducted or requisition

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

c) the search under section 132 is initiated or requisition under section\n132A is made on or after the 1st day of April, 2017.\nExplanation 1.—For the purposes of this sub-section, the expression\n\"relevant assessment year\" shall mean an assessment year preceding\nthe assessment year relevant to the previous year in which search is\nconducted or requisition