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

The appeals stand allowed in terms of our above order

90,000/- 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 of accounts. The assessee also

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

The appeals stand allowed in terms of our above order

90,000/- 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 of accounts. The assessee also

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

sections 147 to 151 of the Income Tax Act, 1961 by the Finance Act, 2021 coming into force on 1 st April, 2021, according to learned ASG, the Revenue issued approximately 90,000 reassessment

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

90,980/- for the assessment year 2010-11 after making addition. 3. The assessee carried the matter in appeal before the ld. CIT(A) and mainly contended that the Assessing Officer had no jurisdiction to make additions in the above assessment years under section 153A of the Act since no incriminating documents/evidence were found during the course of search. After

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

90,980/- for the assessment year 2010-11 after making addition. 3. The assessee carried the matter in appeal before the ld. CIT(A) and mainly contended that the Assessing Officer had no jurisdiction to make additions in the above assessment years under section 153A of the Act since no incriminating documents/evidence were found during the course of search. After

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

90,980/- for the assessment year 2010-11 after making addition. 3. The assessee carried the matter in appeal before the ld. CIT(A) and mainly contended that the Assessing Officer had no jurisdiction to make additions in the above assessment years under section 153A of the Act since no incriminating documents/evidence were found during the course of search. After

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

reassessed and its appealibility, the contents of which are reproduced hereunder: “1. The appeal against an order of the type rendered by the Assessing Officer is maintainable under sub clause (a) of Clause (1) of Sec 246A of the Act (relevant portion only) which reads as under: “any assessee or deductor aggrieved by …. a. an order against the assessee where

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

reassessed and its appealibility, the contents of which are reproduced hereunder: “1. The appeal against an order of the type rendered by the Assessing Officer is maintainable under sub clause (a) of Clause (1) of Sec 246A of the Act (relevant portion only) which reads as under: “any assessee or deductor aggrieved by …. a. an order against the assessee where

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

reassessed and its appealibility, the contents of which are reproduced hereunder: “1. The appeal against an order of the type rendered by the Assessing Officer is maintainable under sub clause (a) of Clause (1) of Sec 246A of the Act (relevant portion only) which reads as under: “any assessee or deductor aggrieved by …. a. an order against the assessee where

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

reassessed and its appealibility, the contents of which are reproduced hereunder: “1. The appeal against an order of the type rendered by the Assessing Officer is maintainable under sub clause (a) of Clause (1) of Sec 246A of the Act (relevant portion only) which reads as under: “any assessee or deductor aggrieved by …. a. an order against the assessee where

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

reassessed and its appealibility, the contents of which are reproduced hereunder: “1. The appeal against an order of the type rendered by the Assessing Officer is maintainable under sub clause (a) of Clause (1) of Sec 246A of the Act (relevant portion only) which reads as under: “any assessee or deductor aggrieved by …. a. an order against the assessee where

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

reassessed and its appealibility, the contents of which are reproduced hereunder: “1. The appeal against an order of the type rendered by the Assessing Officer is maintainable under sub clause (a) of Clause (1) of Sec 246A of the Act (relevant portion only) which reads as under: “any assessee or deductor aggrieved by …. a. an order against the assessee where

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

reassessed and its appealibility, the contents of which are reproduced hereunder: “1. The appeal against an order of the type rendered by the Assessing Officer is maintainable under sub clause (a) of Clause (1) of Sec 246A of the Act (relevant portion only) which reads as under: “any assessee or deductor aggrieved by …. a. an order against the assessee where

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

reassessed and its appealibility, the contents of which are reproduced hereunder: “1. The appeal against an order of the type rendered by the Assessing Officer is maintainable under sub clause (a) of Clause (1) of Sec 246A of the Act (relevant portion only) which reads as under: “any assessee or deductor aggrieved by …. a. an order against the assessee where

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

reassessed and its appealibility, the contents of which are reproduced hereunder: “1. The appeal against an order of the type rendered by the Assessing Officer is maintainable under sub clause (a) of Clause (1) of Sec 246A of the Act (relevant portion only) which reads as under: “any assessee or deductor aggrieved by …. a. an order against the assessee where

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

reassessed and its appealibility, the contents of which are reproduced hereunder: “1. The appeal against an order of the type rendered by the Assessing Officer is maintainable under sub clause (a) of Clause (1) of Sec 246A of the Act (relevant portion only) which reads as under: “any assessee or deductor aggrieved by …. a. an order against the assessee where

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

reassessed and its appealibility, the contents of which are reproduced hereunder: “1. The appeal against an order of the type rendered by the Assessing Officer is maintainable under sub clause (a) of Clause (1) of Sec 246A of the Act (relevant portion only) which reads as under: “any assessee or deductor aggrieved by …. a. an order against the assessee where

DCIT, CENTRAL CIR-2, MADURAI vs. M SHAHJAHAN, PALAKKAD

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

reassessment referred to in sub-section (2) of section 153A, till the date of the receipt of the order setting aside the order of such annulment, by the Principal Commissioner or Commissioner; or (ix) the period commencing from the date on which a reference or first of the references for exchange of information is made by an authority competent under

DCIT, CENTRAL CIRCLE-2, MADURAI vs. ACHU TRADERS, PALAKKAD

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

reassessment referred to in sub-section (2) of section 153A, till the date of the receipt of the order setting aside the order of such annulment, by the Principal Commissioner or Commissioner; or (ix) the period commencing from the date on which a reference or first of the references for exchange of information is made by an authority competent under