GOPALAN VIJAYSUDHA,COIMBATORE vs. ITO, NON CORP WARD-4(3), COIMBATORE

In the result, appeal filed by the assessee is allowed for

Bench: Shri Inturi Rama Rao & Shri Manu Kumar Giri

TDS of Rs.1,236/-. During the reassessment proceedings, the Assessment Unit observed that the appellant had deposited cash amounting to Rs.17

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, the appeals of the assesse and Revenue are dealt as under:-

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Dy. Commissioner Of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Vikaram Vijayaraghavan, Advocate अपीलार्थी की ओर से/ Assessee By प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, Sr.Standing Counsel For It Dept. सुनवाई की तारीख/Date Of Hearing : 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025

TDS liabilities. The Ld. AO proceeded to reject the arguments taken by the assessee qua legality of the reopening proceedings and re-determine taxable income through his order dated 22.03.2016. 2.2 The Ld. First Appellate Authority also dismissed the objections qua reassessment

ROYAL SUNDARAM GENERAL INSURANCE COMPANY LTD,CHENNAI vs. DCIT, LTU, CHENNAI

In the result, the appeals of the assesse and Revenue are dealt as under:-

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Dy. Commissioner Of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Vikaram Vijayaraghavan, Advocate अपीलार्थी की ओर से/ Assessee By प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, Sr.Standing Counsel For It Dept. सुनवाई की तारीख/Date Of Hearing : 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025

TDS liabilities. The Ld. AO proceeded to reject the arguments taken by the assessee qua legality of the reopening proceedings and re-determine taxable income through his order dated 22.03.2016. 2.2 The Ld. First Appellate Authority also dismissed the objections qua reassessment

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

TDS liabilities. The Ld. AO proceeded to\nreject the arguments taken by the assessee qua legality of the reopening\nproceedings and re-determine taxable income through his order dated\n22.03.2016.\n2.2 The Ld. First Appellate Authority also dismissed the objections\nqua reassessment

ROYAL SUNDARAM GENERAL INSURANCE COMPANY LTD,CHENNAI vs. DCIT, LTU, CHENNAI

TDS liabilities. The Ld. AO proceeded to\nreject the arguments taken by the assessee qua legality of the reopening\nproceedings and re-determine taxable income through his order dated\n22.03.2016.\n2.2 The Ld. First Appellate Authority also dismissed the objections\nqua reassessment

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

TDS liabilities. The Ld. AO proceeded to\nreject the arguments taken by the assessee qua legality of the reopening\nproceedings and re-determine taxable income through his order dated\n22.03.2016.\n2.2 The Ld. First Appellate Authority also dismissed the objections\nqua reassessment

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

TDS liabilities. The Ld. AO proceeded to\nreject the arguments taken by the assessee qua legality of the reopening\nproceedings and re-determine taxable income through his order dated\n22.03.2016.\n2.2\nThe Ld. First Appellate Authority also dismissed the objections\nqua reassessment

ROYAL SUNDARAM GENERAL INSURANCE COMPANY LTD,CHENNAI vs. DCIT, LTU, CHENNAI

TDS liabilities. The Ld. AO proceeded to\nreject the arguments taken by the assessee qua legality of the reopening\nproceedings and re-determine taxable income through his order dated\n22.03.2016.\n2.2 The Ld. First Appellate Authority also dismissed the objections\nqua reassessment

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, the appeals of the assesse and Revenue are dealt as under:-

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Dy. Commissioner Of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Vikaram Vijayaraghavan, Advocate अपीलार्थी की ओर से/ Assessee By प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, Sr.Standing Counsel For It Dept. सुनवाई की तारीख/Date Of Hearing : 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025

TDS liabilities. The Ld. AO proceeded to reject the arguments taken by the assessee qua legality of the reopening proceedings and re-determine taxable income through his order dated 22.03.2016. 2.2 The Ld. First Appellate Authority also dismissed the objections qua reassessment

ROYAL SUNDARAM GENERAL INSURANCE COMPANY LTD,CHENNAI vs. DCIT, LTU, CHENNAI

TDS liabilities. The Ld. AO proceeded to\nreject the arguments taken by the assessee qua legality of the reopening\nproceedings and re-determine taxable income through his order dated\n22.03.2016.\n2.2\nThe Ld. First Appellate Authority also dismissed the objections\nqua reassessment

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

TDS liabilities. The Ld. AO proceeded to\nreject the arguments taken by the assessee qua legality of the reopening\nproceedings and re-determine taxable income through his order dated\n22.03.2016.\n2.2 The Ld. First Appellate Authority also dismissed the objections\nqua reassessment

ROYAL SUNDARAM GENERAL INSURANCE COMPANY LTD,CHENNAI vs. DCIT, LTU, CHENNAI

TDS liabilities. The Ld. AO proceeded to\nreject the arguments taken by the assessee qua legality of the reopening\nproceedings and re-determine taxable income through his order dated\n22.03.2016.\n2.2 The Ld. First Appellate Authority also dismissed the objections\nqua reassessment

TEKNOTURE INFO SERVICES PRIVATE LIMITED,COIBATORE vs. DCIT CORP CIRCLE I, COIMBATORE

In the result, the appeal filed by the assessee is partly-allowed

Bench: Shri George George K

TDS of Rs.2,07,280/-. During the course of reassessment, assessee was directed to explain why the aforesaid amount totaling

A-ONE LEATHERS,CHENNAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE 4(1), CHENNAI, CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 4148/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 M/S. A-One Leathers, The Assistant Commissioner No.15/8, Vepery High Road, Vs. Of Income Tax, Periamet, Non-Corporate Circle 4(1), Chennai – 600 003. Chennai. Pan: Aaafa 4576H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri S. Anandh, Advocate ""यथ" क" ओर से/Respondent By : Shri Aroon Praasad, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2026 घोषणा क" तारीख/Date Of Pronouncement : 03.03.2026 आदेश/ O R D E R Per George George K: This Appeal Filed By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 14.10.2025 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Year Is 2015-16. 2. The Grounds Raised Read As Follows:- :- 2 -:

reassessment order, addition of Rs.2,92,239/- was made. The AO stated that assessee during the relevant year claimed TDS

DEPUTY COMMISSIONER OF INCOME TAX, SALEM vs. GOVINDA RAJULU SRINIVASAN, SALEM

In the result, appeal of the Revenue stands dismissed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

TDS deduction, he was of the view that income chargeable to tax has escaped assessment and therefore, he reopened the assessment u/s.147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘) by issuing notice u/s.148 of the Act on 29.06.2021. Thereafter, the AO is noted to have completed the reassessment

INCOME TAX OFFICER- WARD-1/JAO, NAGERCOIL vs. ARULANANDHAM BER SYRIL ANTOW, NAGERCOIL

In the result the appeal filed by the Revenue is dismissed

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

reassessment was completed u/s.144 r.w.s. 144B of the Act on 28.03.2022, making the following additions: i) Disallowance u/s.40(a)(ia) of Rs.2,68,449/- for alleged non-deduction of TDS

DCIT CENTRAL CIRCLE-3(1), CHENNAI vs. SANTHA BUILD TECH INIDA PRIVATE LIMITED, EKKATUTHANGAL

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

Bench: Shri Mahavir Singh & Shri Manjunatha.G

reassessment proceedings , on the finding that the assessee had truly disclosed all material facts before the AO without appreciating the fact that the assessee had not disclosed the non deduction of TDS

OPG POWER GENERATION PRIVATE LIMITED,CHENNAI vs. ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE 1(1), CHENNAI

In the result the appeal of the assessee vide

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1088/Chny/2024, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1089/Chny/2024, Assessment Years: 2013-14 आयकर अपील सं./Ita No.1090/Chny/2024, Assessment Years: 2016-17

reassessment. It was noted from 15CA certificates of the assessee that it had made freight payments to foreign entities totaling to Rs.8,83,16,208/- during FY-2011-12 on which no TDS

OPG POWER GENERATION PRIVATE LIMITED,CHENNAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), , CHENNAI

In the result the appeal of the assessee vide

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1088/Chny/2024, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1089/Chny/2024, Assessment Years: 2013-14 आयकर अपील सं./Ita No.1090/Chny/2024, Assessment Years: 2016-17

reassessment. It was noted from 15CA certificates of the assessee that it had made freight payments to foreign entities totaling to Rs.8,83,16,208/- during FY-2011-12 on which no TDS