SG WIND FARM PVT. LTD.,TIRUPUR vs. DCIT,CC-3,, COIMBATORE

The appeals stand allowed in terms of our above order

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

Section 80- 1A of the Act scrupulously, the denial of such claim in the computation sheet annexed to the search assessment order Is wholly unjustified and not sustainable in law. 24. The CIT(Appeals) - 20, Chennai failed to appreciate that the assessment order under consideration was passed out of lime, Invalid, passed without jurisdiction and not sustainable both on facts

SG WIND FARM PVT. LTD.,,TIRUPUR vs. DCIT, CC-3, COIMBATORE

The appeals stand allowed in terms of our above order

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

Section 80- 1A of the Act scrupulously, the denial of such claim in the computation sheet annexed to the search assessment order Is wholly unjustified and not sustainable in law. 24. The CIT(Appeals) - 20, Chennai failed to appreciate that the assessment order under consideration was passed out of lime, Invalid, passed without jurisdiction and not sustainable both on facts

PALLADAM KRISHNASAMY GANESHWAR,TIRUPUR vs. DCIT, CC-3, COIMBATORE

The appeals stand allowed in terms of our above order

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1222/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2014-15) & 2. आयकरअपील सं./ Ita No.1223/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) & 3. आयकरअपील सं./ Ita No.1224/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) & 4. आयकरअपील सं./ Ita No.1225/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2017-18) Shri Palladam Krishnasamy Ganeshwar Dcit बनाम/ 21,Shri Ganesa Textiles, Pollachi Road, Central Circle-3 Vs. Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adfpg-6476-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 10-09-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

70,000 49,90,000/- Total Accordingly, Ld. AO proceeded to add the proportionate interest of Rs.49.90 Lacs in the hands of the assessee. 3.11 The assessee opposed the same on the ground that all these loans were advanced through banking channels and repayment also happened through banking channels only. All the transactions were duly disclosed in the books

MOHANRAJ,COIMBATORE vs. DCIT, CENTRAL CIRCLE 3, COIMBATORE

In the result, all the five appeals filed by the assessee are allowed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 548 To 552/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 To 2018-19 Shri Mohanraj Deputy Commissioner Of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 Pan: Ahopm-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Ms.T.M.Suganthamala, Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per Bench: These Five Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, All Dated 16.02.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2014-15 To 2018-19. 2. The Common Issue Is Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. Identical Grounds Are Raised Except For Variation In Figures.

reassessment and its conditions are completely different and distinct for the conditions prescribed by the law laid ITA Nos.548 to 552//CHNY/2024 down by the Hon'ble Supreme Court in the case of in the case of PCIT, Central-3 Vs. Abhisar Buildwell Private Limited (supra). Therefore, in light of the undisputed facts that for the assessment years

MOHANRAJ,COIMBATORE vs. DCIT, CENTRAL CIRCLE 3, COIMBATORE

In the result, all the five appeals filed by the assessee are allowed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 548 To 552/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 To 2018-19 Shri Mohanraj Deputy Commissioner Of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 Pan: Ahopm-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Ms.T.M.Suganthamala, Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per Bench: These Five Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, All Dated 16.02.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2014-15 To 2018-19. 2. The Common Issue Is Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. Identical Grounds Are Raised Except For Variation In Figures.

reassessment and its conditions are completely different and distinct for the conditions prescribed by the law laid ITA Nos.548 to 552//CHNY/2024 down by the Hon'ble Supreme Court in the case of in the case of PCIT, Central-3 Vs. Abhisar Buildwell Private Limited (supra). Therefore, in light of the undisputed facts that for the assessment years

MOHANRAJ,COIMBATORE vs. DCIT, CENTRAL CIRCLE 3, COIMBATORE

In the result, all the five appeals filed by the assessee are allowed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 548 To 552/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 To 2018-19 Shri Mohanraj Deputy Commissioner Of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 Pan: Ahopm-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Ms.T.M.Suganthamala, Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per Bench: These Five Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, All Dated 16.02.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2014-15 To 2018-19. 2. The Common Issue Is Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. Identical Grounds Are Raised Except For Variation In Figures.

reassessment and its conditions are completely different and distinct for the conditions prescribed by the law laid ITA Nos.548 to 552//CHNY/2024 down by the Hon'ble Supreme Court in the case of in the case of PCIT, Central-3 Vs. Abhisar Buildwell Private Limited (supra). Therefore, in light of the undisputed facts that for the assessment years

MOHANRAJ,COIMBATORE vs. DCIT, CENTRAL CIRCLE 3, CHENNAI

In the result, all the five appeals filed by the assessee are allowed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 548 To 552/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 To 2018-19 Shri Mohanraj Deputy Commissioner Of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 Pan: Ahopm-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Ms.T.M.Suganthamala, Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per Bench: These Five Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, All Dated 16.02.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2014-15 To 2018-19. 2. The Common Issue Is Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. Identical Grounds Are Raised Except For Variation In Figures.

reassessment and its conditions are completely different and distinct for the conditions prescribed by the law laid ITA Nos.548 to 552//CHNY/2024 down by the Hon'ble Supreme Court in the case of in the case of PCIT, Central-3 Vs. Abhisar Buildwell Private Limited (supra). Therefore, in light of the undisputed facts that for the assessment years

PALLADAM KRISHNASAMY GANESHWAR,TIRUPUR vs. DCIT, CC-3, COIMBATORE

The appeals stand allowed in terms of our above order

70,000\n49,90,000/-\nAccordingly, Ld. AO proceeded to add the proportionate interest of\nRs.49.90 Lacs in the hands of the assessee.\n3.11 The assessee opposed the same on the ground that all these loans\nwere advanced through banking channels and repayment also happened\nthrough banking channels only. All the transactions were duly disclosed\nin the books of accounts

PALLADAM KRISHNASAMY GANESHWAR,TIRUPUR vs. DCIT, CC-3, COIMBATORE

The appeals stand allowed in terms of our above order

70,000\n49,90,000/-\nAccordingly, Ld. AO proceeded to add the proportionate interest of\nRs.49.90 Lacs in the hands of the assessee.\n3.11 The assessee opposed the same on the ground that all these loans\nwere advanced through banking channels and repayment also happened\nthrough banking channels only. All the transactions were duly disclosed\nin the books of accounts

PALLADAM KRISHNASAMY GANESHWAR,TIRUPUR vs. DCIT, CC-3, COIMBATORE

The appeals stand allowed in terms of our above order

70,000\n49,90,000/-\nAccordingly, Ld. AO proceeded to add the proportionate interest of\nRs.49.90 Lacs in the hands of the assessee.\n3.11 The assessee opposed the same on the ground that all these loans\nwere advanced through banking channels and repayment also happened\nthrough banking channels only. All the transactions were duly disclosed\nin the books of accounts

MOHANRAJ,COIMBATORE vs. DCIT, CENTRAL CIRCLE 3, COIMBATORE

In the result, all the five appeals filed by the assessee are\nallowed

reassessment and its conditions are completely\ndifferent and distinct for the conditions prescribed by the law laid\ndown by the Hon'ble Supreme Court in the case of in the case of\nPCIT, Central-3 Vs. Abhisar Buildwell Private Limited (supra).\nTherefore, in light of the undisputed facts that for the assessment\nyears 2014-15 to 2017-18 assessments remain

SG WIND FARM PVT. LTD.,,TIRUPUR vs. DCIT, CC-3,, COIMBATORE

The appeals stand allowed in terms of our above order

Section 80-\n1A of the Act scrupulously, the denial of such claim in the computation sheet annexed to\nthe search assessment order Is wholly unjustified and not sustainable in law.\n24. The CIT(Appeals) - 20, Chennai failed to appreciate that the assessment order\nunder consideration was passed out of lime, Invalid, passed without jurisdiction and not\nsustainable both on facts

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 proceedings, on examination of the objects and income and expenditure statement issued show cause notice as to why exemption under section 11 of the Act should not be denied by observing as main activity of supplying uniform and note books is not a charitable activity as defined in section 2(15) of the Act. We find the assessee furnished

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

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

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

In the result the appeal of the assessee is allowed

Section 148 of the\nIncome Tax Act, 1961 (the Act) by the revenue in relation to Assessment\nYear 2015-16. The challenge appears to have been the notice u/s.148 of\nthe Act issued on 01.04.2021.\n3. The assessee has contended that since the notice has been issued\non 01.04.2021, it would be the reassessment regime as introduced by\nvirtue

DCIT CORPORATE CIRCLE 4(1), CHENNAI vs. HEMALATHA RAJAN, CHENNAI

In the result, all three appeals filed by the Revenue are dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.11/Chny/2020 िनधा"रण वष"/Assessment Year: 2009-10 The Assistant Commissioner Of Vs. Shri Karuppusamy Pandiarajan, Income Tax, Non Corporate Circle 7, No. 61, Tas Enclave, C3, Golden Kings Room No. 608, 6Th Floor, 121, Court, 10Th Main Road, Santhi Colony, N.H. Road, Chennai 600 034. Anna Nagar West Extn., Chennai 40. [Pan: Aadpp4895M] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.492 & 493/Chny/2020 िनधा"रण वष"/Assessment Year: 2009-10 The Deputy Commissioner Of Vs. Smt. Hemalatha Rajan, 3Rd Floor, Golden Kings Court, Income Tax, Corporate Circle 3(2), Chennai 600 034. No. 61, Tas Enclave, Santhi Colony, 10Th Main Road, Anna Nagar West Extn., Chennai 40. [Pan: Aatph2012G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S.P. Chidambaram, Advocate ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 28.05.2024 घोषणा की तारीख /Date Of Pronouncement : 05.06.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: The Appeal In Ita No. 11/Chny/2020 Filed By The Revenue Is Directed Against The Order Dated 16.10.2019 Passed By The Ld. Cit(A)-8

section 143(3) r.w.s. 147 of the Act dated 30.12.2017 by making an addition of ₹.3,06,70,000/-. The ld. CIT(A) held the 2nd reassessment

DCIT CORPORATE CIRCLE 4(1), CHENNAI vs. HEMALATHA RAJAN, CHENNAI

In the result, all three appeals filed by the Revenue are dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.11/Chny/2020 िनधा"रण वष"/Assessment Year: 2009-10 The Assistant Commissioner Of Vs. Shri Karuppusamy Pandiarajan, Income Tax, Non Corporate Circle 7, No. 61, Tas Enclave, C3, Golden Kings Room No. 608, 6Th Floor, 121, Court, 10Th Main Road, Santhi Colony, N.H. Road, Chennai 600 034. Anna Nagar West Extn., Chennai 40. [Pan: Aadpp4895M] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.492 & 493/Chny/2020 िनधा"रण वष"/Assessment Year: 2009-10 The Deputy Commissioner Of Vs. Smt. Hemalatha Rajan, 3Rd Floor, Golden Kings Court, Income Tax, Corporate Circle 3(2), Chennai 600 034. No. 61, Tas Enclave, Santhi Colony, 10Th Main Road, Anna Nagar West Extn., Chennai 40. [Pan: Aatph2012G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S.P. Chidambaram, Advocate ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 28.05.2024 घोषणा की तारीख /Date Of Pronouncement : 05.06.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: The Appeal In Ita No. 11/Chny/2020 Filed By The Revenue Is Directed Against The Order Dated 16.10.2019 Passed By The Ld. Cit(A)-8

section 143(3) r.w.s. 147 of the Act dated 30.12.2017 by making an addition of ₹.3,06,70,000/-. The ld. CIT(A) held the 2nd reassessment

ACIT NON CORPORATE CIRCLE-7, CHENNAI vs. KARUPPUSAMY PANDIARAJAN, CHENNAI

In the result, all three appeals filed by the Revenue are dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.11/Chny/2020 िनधा"रण वष"/Assessment Year: 2009-10 The Assistant Commissioner Of Vs. Shri Karuppusamy Pandiarajan, Income Tax, Non Corporate Circle 7, No. 61, Tas Enclave, C3, Golden Kings Room No. 608, 6Th Floor, 121, Court, 10Th Main Road, Santhi Colony, N.H. Road, Chennai 600 034. Anna Nagar West Extn., Chennai 40. [Pan: Aadpp4895M] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.492 & 493/Chny/2020 िनधा"रण वष"/Assessment Year: 2009-10 The Deputy Commissioner Of Vs. Smt. Hemalatha Rajan, 3Rd Floor, Golden Kings Court, Income Tax, Corporate Circle 3(2), Chennai 600 034. No. 61, Tas Enclave, Santhi Colony, 10Th Main Road, Anna Nagar West Extn., Chennai 40. [Pan: Aatph2012G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S.P. Chidambaram, Advocate ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 28.05.2024 घोषणा की तारीख /Date Of Pronouncement : 05.06.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: The Appeal In Ita No. 11/Chny/2020 Filed By The Revenue Is Directed Against The Order Dated 16.10.2019 Passed By The Ld. Cit(A)-8

section 143(3) r.w.s. 147 of the Act dated 30.12.2017 by making an addition of ₹.3,06,70,000/-. The ld. CIT(A) held the 2nd reassessment