ACIT, NUNAGAMBAKKAM vs. INTEGRATED SERVICE POINT LIMITED, ANNA NAGAR

section 148 on 31.03.2023. As per the\ncontents of the notice, placed in the paper book, it was issued after\nobtaining prior approval from the Member (Inv.) of the CBDT, as\naccorded on 30.03.2023 via Reference No. C.N. 2748/C 2/2022-\n23//Vol-VI.\n155. The assessee challenged both the assumption of jurisdiction by\nthe AO and the validity of the assessment

INTEGRATED SERVICE POINT LTD.,CHENNAI vs. ACIT, CC-2(4), CHENNAI

Accordingly, the assessee's appeals in ITA Nos.1881, 1882,\nand 1883/Chny/2025 for A.Ys.2016-17, 2019-20, and 2022-23 are\nallowed

section 148 on 31.03.2023. As per the\ncontents of the notice, placed in the paper book, it was issued after\nobtaining prior approval from the Member (Inv.) of the CBDT, as\naccorded on 30.03.2023 via Reference No. C.N. 2748/C 2/2022-\n23//Vol-VI.\n155. The assessee challenged both the assumption of jurisdiction by\nthe AO and the validity of the assessment

DCIT, CHENNAI vs. JAGATHRAKSHAKAN SRINISHA, CHENNAI

In the result, the appeals filed by the Revenue in I

sections": [ "143(3)", "132", "131", "154", "115BBE", "270A", "271(1)(c)", "271AAC", "68", "69", "69A", "69B", "69C", "69D", "246A", "250", "274", "275", "139", "132(4A)", "292C" ], "issues": "Whether the deletions made by the CIT(A) regarding the jewellery addition were justified, and whether the reassessment

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

reassessment, the assessment order is not sustainable and relied upon the judgment cited as CIT vs. Kabul Chawla - 380 ITR 173 (Del.).\n\n10. Assessee brought on record copy of computation of income along with acknowledgement of return for income, copy of special audit report furnished u/s.142(2A) and reply filed by the assessee to the special audit report, available

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

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

reassessment, the assessment order is not sustainable and relied upon the judgment cited as CIT vs. Kabul Chawla - 380 ITR 173 (Del.). 10. Assessee brought on record copy of computation of income along with acknowledgement of return for income, copy of special audit report furnished u/s.142(2A) and reply filed by the assessee to the special audit report, available

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

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

reassessment, the assessment order is not sustainable and relied upon the judgment cited as CIT vs. Kabul Chawla - 380 ITR 173 (Del.). 10. Assessee brought on record copy of computation of income along with acknowledgement of return for income, copy of special audit report furnished u/s.142(2A) and reply filed by the assessee to the special audit report, available

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

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

reassessment, the assessment order is not sustainable and relied upon the judgment cited as CIT vs. Kabul Chawla - 380 ITR 173 (Del.). 10. Assessee brought on record copy of computation of income along with acknowledgement of return for income, copy of special audit report furnished u/s.142(2A) and reply filed by the assessee to the special audit report, available

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

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

reassessment, the assessment order is not sustainable and relied upon the judgment cited as CIT vs. Kabul Chawla - 380 ITR 173 (Del.). 10. Assessee brought on record copy of computation of income along with acknowledgement of return for income, copy of special audit report furnished u/s.142(2A) and reply filed by the assessee to the special audit report, available

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

In the result, the appeals filed by the assessees in ITA Nos

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

reassessment, the assessment order is not sustainable and relied upon the judgment cited as CIT vs. Kabul Chawla - 380 ITR 173 (Del.). 10. Assessee brought on record copy of computation of income along with acknowledgement of return for income, copy of special audit report furnished u/s.142(2A) and reply filed by the assessee to the special audit report, available

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

reassessment, the assessment order is not sustainable and\nrelied upon the judgment cited as CIT vs. Kabul Chawla - 380 ITR 173 (Del.).\n10. Assessee brought on record copy of computation of income along with\nacknowledgement of return for income, copy of special audit report furnished\nu/s.142(2A) and reply filed by the assessee to the special audit report, available

ACIT, COIMBATORE vs. LATE SHRI A.RAMALINGAM, BY L/H R.RAVANAN, ERODE

In the result, assessee’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.216 & 217/Mds/2013 आयकर अपील सं./Ita Nos.1315 & 1316/Mds/2016 "नधा"रण वष" / Assessment Years : 2006-07 & 2009-10

reassessment, if any, relating to any assessment year falling within the period of six assessment years, is pending on the date of initiation of search under Section 132A of the Act, the same shall stand abated. In this case, the search proceeding, admittedly, took place on 18.11.2011. Therefore, the assessment proceeding pending as on 18.11.2011 shall stand abated in view

LATE SHRI A.RAMALINGAM BY L/R SHRI R.RAVANAN,ERODE vs. DCIT, COIMBATORE

In the result, assessee’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.216 & 217/Mds/2013 आयकर अपील सं./Ita Nos.1315 & 1316/Mds/2016 "नधा"रण वष" / Assessment Years : 2006-07 & 2009-10

reassessment, if any, relating to any assessment year falling within the period of six assessment years, is pending on the date of initiation of search under Section 132A of the Act, the same shall stand abated. In this case, the search proceeding, admittedly, took place on 18.11.2011. Therefore, the assessment proceeding pending as on 18.11.2011 shall stand abated in view

R.ELLALAN,ERODE vs. DCIT, COIMBATORE

In the result, assessee’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.216 & 217/Mds/2013 आयकर अपील सं./Ita Nos.1315 & 1316/Mds/2016 "नधा"रण वष" / Assessment Years : 2006-07 & 2009-10

reassessment, if any, relating to any assessment year falling within the period of six assessment years, is pending on the date of initiation of search under Section 132A of the Act, the same shall stand abated. In this case, the search proceeding, admittedly, took place on 18.11.2011. Therefore, the assessment proceeding pending as on 18.11.2011 shall stand abated in view

SHRI A.RAMALINGAM LEGAL HEIR SON R.RAVANAN,ERODE vs. ITO, ERODE

In the result, assessee’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.216 & 217/Mds/2013 आयकर अपील सं./Ita Nos.1315 & 1316/Mds/2016 "नधा"रण वष" / Assessment Years : 2006-07 & 2009-10

reassessment, if any, relating to any assessment year falling within the period of six assessment years, is pending on the date of initiation of search under Section 132A of the Act, the same shall stand abated. In this case, the search proceeding, admittedly, took place on 18.11.2011. Therefore, the assessment proceeding pending as on 18.11.2011 shall stand abated in view

LATE SHRI A.RAMALINGAM BY L/R SHRI R.RAVANAN,ERODE vs. DCIT, COIMBATORE

In the result, assessee’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.216 & 217/Mds/2013 आयकर अपील सं./Ita Nos.1315 & 1316/Mds/2016 "नधा"रण वष" / Assessment Years : 2006-07 & 2009-10

reassessment, if any, relating to any assessment year falling within the period of six assessment years, is pending on the date of initiation of search under Section 132A of the Act, the same shall stand abated. In this case, the search proceeding, admittedly, took place on 18.11.2011. Therefore, the assessment proceeding pending as on 18.11.2011 shall stand abated in view

SHRI A.RAMALINGAM LEGAL HEIR SON R.RAVANAN,ERODE vs. ITO, ERODE

In the result, assessee’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.216 & 217/Mds/2013 आयकर अपील सं./Ita Nos.1315 & 1316/Mds/2016 "नधा"रण वष" / Assessment Years : 2006-07 & 2009-10

reassessment, if any, relating to any assessment year falling within the period of six assessment years, is pending on the date of initiation of search under Section 132A of the Act, the same shall stand abated. In this case, the search proceeding, admittedly, took place on 18.11.2011. Therefore, the assessment proceeding pending as on 18.11.2011 shall stand abated in view

ACIT, COIMBATORE vs. R.RAVANAN, ERODE

In the result, assessee’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.216 & 217/Mds/2013 आयकर अपील सं./Ita Nos.1315 & 1316/Mds/2016 "नधा"रण वष" / Assessment Years : 2006-07 & 2009-10

reassessment, if any, relating to any assessment year falling within the period of six assessment years, is pending on the date of initiation of search under Section 132A of the Act, the same shall stand abated. In this case, the search proceeding, admittedly, took place on 18.11.2011. Therefore, the assessment proceeding pending as on 18.11.2011 shall stand abated in view

R.TAMILARASAN,ERODE vs. DCIT, COIMBATORE

In the result, assessee’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.216 & 217/Mds/2013 आयकर अपील सं./Ita Nos.1315 & 1316/Mds/2016 "नधा"रण वष" / Assessment Years : 2006-07 & 2009-10

reassessment, if any, relating to any assessment year falling within the period of six assessment years, is pending on the date of initiation of search under Section 132A of the Act, the same shall stand abated. In this case, the search proceeding, admittedly, took place on 18.11.2011. Therefore, the assessment proceeding pending as on 18.11.2011 shall stand abated in view