M/S. ABAN OFFSHORE LIMITED,CHENNAI vs. DCITCORPORATE CIRCLE1(1), CHENNAI

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

reassessment proceedings cannot be initiated Ground merely on the basis of Audit objection. 8. The Ld. CIT (A) erred in reopening the assessment of Technical assessee u/s 147 of the Act without there being any Ground new tangible material on record to come to conclusion that there is escapement of income. 9. The Ld. CIT (A) erred in not deleting

ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 1(1), CHENNAI

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

reassessment proceedings cannot be initiated Ground merely on the basis of Audit objection. 8. The Ld. CIT (A) erred in reopening the assessment of Technical assessee u/s 147 of the Act without there being any Ground new tangible material on record to come to conclusion that there is escapement of income. 9. The Ld. CIT (A) erred in not deleting

M/S ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT,CORPORATE CIRCLE, CHENNAI

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./It(Tp)A Nos.: 21/Chny/2022 & 40/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Tpo Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita Nos.: 797 & 798/Chny/2020 िनधा"रण वष" / Assessment Years: 2011-12 & आयकर अपील सं./Ita No.: 2757/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of 113, Janpriya Crestpantheon V. Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] आयकर अपील सं./Ita No.: 1672/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Aban Offshore Limited, Deputy Commissioner Of V. 113, Janpriya Crestpantheon Income Tax, Road, Egmore, Corporate Circle -1(1), Chennai – 600 008. Chennai. [Pan: Aaaca-3012-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. P. Murali Mohana Rao, Ca Assessee By Department By : Shri. A. Sasikumar, Cit सुनवाई क" तारीख/Date Of Hearing : 27.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 08.11.2023

reassessment proceedings cannot be initiated Ground merely on the basis of Audit objection. 8. The Ld. CIT (A) erred in reopening the assessment of Technical assessee u/s 147 of the Act without there being any Ground new tangible material on record to come to conclusion that there is escapement of income. 9. The Ld. CIT (A) erred in not deleting

POOJA PRABHAKAR,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD 15(1), CHENNAI , CHENNAI

In the result, all the three appeals of the assessee for the A

delay in filing the appeal before the CIT(A) warrants condonation. 2. Whether the reassessment proceedings initiated under section 147 r.w.s 144 are valid, considering the date of issuance of the notice u/s

POOJA PRABHAKAR,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD 15(1), CHENNAI, CHENNAI

In the result, all the three appeals of the assessee for the A

condoned. The Tribunal further held that the notice u/s 148 of the Act, though dated 31.03.2021, was digitally signed and issued on 01.04.2021, making it subject to the new reassessment provisions under Section 148A of the Act. Since these provisions were not followed, the reassessment proceedings were quashed.", "result": "Allowed", "sections": [ "147", "144", "148", "148A", "149", "151", "115BBE

POOJA PRABHAKAR,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD 15(1), CHENNAI, CHENNAI

In the result, all the three appeals of the assessee for the A

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

u/s. 2015-16 23.03.2022 147 ITBA/AST/S/147/2021- 25.08.2025 ITBA/NFAC/S/250/20 r.w.s 22/1041324415(1) 25- 144 26/1079965632(1) 2016-17 24.03.2022 147 ITBA/AST/S/147/2021- 25.08.2025 ITBA/NFAC/S/250/20 r.w.s 22/1041534712(1) 25- 144 26/1079964342(1) 2017-18 23.03.2022 147 ITBA/AST/S/147/2021- 25.08.2025 ITBA/NFAC/S/250/20 r.w.s 22/1041330503(1) 25- 144 26/1079963045(1) 2. Since the issues arising for consideration in all the three appeals are identical in facts

POOJA PRABHAKAR,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD 15(1), CHENNAI, CHENNAI

In the result, the appeal of the assessee is allowed

condoned the delay, we further note that the grounds urged\nbefore us are predominantly legal in nature and go to the very root of the\nassessment proceedings. It is a settled proposition of law that where a ground\ninvolves a pure question of law arising from the facts already on record, the\nsame may be raised at any stage

VENUGOPAL RAVICHANDRAN,CHENNAI vs. ITO, NON CORP WARD 19(6)M CHENNAI, CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2121/Chny/2025 Assessment Years: 2016-17 Venugopal Ravichandran Income Tax Officer, Old No.5, New No.7, Bhavani Street, Non Corp Ward-19(6), Bharathi Nagar, Tharamani, Ttti, Chennai. Taramani S.O, Taramani, Chennai-600 113. [Pan: Adypr7701G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr.T.S.Lakshmi Venkataraman,Fca प्रत्यर्थी की ओर से /Revenue By : Mr.Saujanya Ranjan, Irs सुनवाई की तारीख/Date Of Hearing : 24.09.2025 घोषणा की तारीख /Date Of Pronouncement : 25.09.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

condone the delay and proceed to adjudicate this appeal. 3.0 At the outset, the Ld.Counsel for the assessee submitted that both the Ld.AO and the Ld.CIT(A) have passed ex-parte orders in its case. It was stated that order u/s. 147 r.w.s. 144 dated 19.01.2024 was passed by the Ld.AO whereby an addition of Rs.34,93,120/- and Rs.7000

ACIT,, CHENNAI vs. SRI. K.SRIKANTH,, CHENNAI

In the result, all the four appeals adjudicated by us in this order are partly allowed

Bench: Shri George Mathan & Shri Ramit Kochar

u/s 147 of the 1961 Act , by holding as under: “5. I have carefully considered the facts of the case and the submissions of the ld.AR. I have also gone through the decisions and the circular relied on by the AO and AR. In this case the return had only been processed u/s.143(1) of the Act and no assessment

SRI K.SRIKANTH,,CHENNAI vs. ACIT,, CHENNAI

In the result, all the four appeals adjudicated by us in this order are partly allowed

Bench: Shri George Mathan & Shri Ramit Kochar

u/s 147 of the 1961 Act , by holding as under: “5. I have carefully considered the facts of the case and the submissions of the ld.AR. I have also gone through the decisions and the circular relied on by the AO and AR. In this case the return had only been processed u/s.143(1) of the Act and no assessment

SHRI K.SRIKANTH,CHENNAI vs. ACIT, CHENNAI

In the result, all the four appeals adjudicated by us in this order are partly allowed

Bench: Shri George Mathan & Shri Ramit Kochar

u/s 147 of the 1961 Act , by holding as under: “5. I have carefully considered the facts of the case and the submissions of the ld.AR. I have also gone through the decisions and the circular relied on by the AO and AR. In this case the return had only been processed u/s.143(1) of the Act and no assessment

SRI K.SRIKANTH,,CHENNAI vs. ACIT,, CHENNAI

In the result, all the four appeals adjudicated by us in this order are partly allowed

Bench: Shri George Mathan & Shri Ramit Kochar

u/s 147 of the 1961 Act , by holding as under: “5. I have carefully considered the facts of the case and the submissions of the ld.AR. I have also gone through the decisions and the circular relied on by the AO and AR. In this case the return had only been processed u/s.143(1) of the Act and no assessment

EDWIN SELVARAJ SUNDRARAJ,SALEM vs. THE ITO, WARD -1(4), SALEM

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.: 783/Chny/2022 िनधा"रण वष" / Assessment Year: 2014-15

reassessment order u/s 143(3) r.w.s. 147 dated 22.12.2019. This appeal is filed out of date and not filed within 30 days from the service of the order. However, the appellant has filed a request letter seeking condonation of delay

VINAYAKA MEDICAL CARE CENTRE PVT LTD,SALEM vs. ACIT, CIRCLE-1, SALEM

In the result, appeal filed by the assessee is allowed

Bench: Shri V.Durga Rao & Shri G. Manjunathaआयकर अपीलसं./ I.T.A. No. 90/Chny/ 2021 ("नधा"रणवष" / Assessment Year: 2011-12)

condonation of delay, we find that the assessee has received order passed by the learned PCIT on 15.04.2020 and the last date for filing of appeal before Tribunal was on 15.06.2020. The assessee has filed present appeal on 01.04.2021. Therefore, the Registry has intimated delay of 291 days in filing appeal. We have gone through delay noticed by the Registry

THE ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. M/S THULASI & OTHERS, CHENNAI

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.18/Chny/2021 (िनधा*रण वष* / Assessment Year: 2011-12) Dcit M/S. Thulasi & Others बनाम/ 32, (Old No.43), 2Nd Floor, Non-Corporate Circle-8(1) Chennai. K.Bharathidasan Salai, Siet College Road Vs. Alwarpet, Chennai-600 018. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaofm-9784-F (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri D. Hema Bhupal (Jcit)- Ld. Dr " थ"कीओरसे/Respondent By : Shri S. Sridhar (Advocate)-Ld.Ar सुनवाईकीतारीख/Date Of Hearing : 21-06-2023 घोषणाकीतारीख /Date Of Pronouncement : 08-09-2023 आदेश / O R D E R

reassessment proceedings. 2. The Registry has noted delay of 98 days in the appeal which stand condoned considering lockdown situation arising out of Covid-19 Pandemic. 3. The Ld. Sr. DR advanced arguments supporting the case of the revenue and cited various judicial decisions to support the assessment framed by Ld. AO. The Ld. AR controverted the same and referred

THE CUDDALORE DISTRICT CENTRAL CO-OP BANK LTD.,CUDDALORE vs. DCIT CUDDALORE CIRCLE, CUDDALORE

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Mahavir Singh & Shri Manjunatha.G

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required

THE VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD.,,VILLUPURAM vs. DCIT, VILLUPURAM CIRCLE,, VILLUPURAM

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Mahavir Singh & Shri Manjunatha.G

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required

THE VILLUPURAM DISTRICT CENTRAL COOPERTATIVE BANK LTD.,,VILLUPURAM vs. DCIT, VILLUPURAM CIRCLE,, VILLUPURAM

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Mahavir Singh & Shri Manjunatha.G

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required

THE VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD.,,VILLUPURAM vs. ACIT, CIRCLE-II,, CUDDALORE

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Mahavir Singh & Shri Manjunatha.G

condone the delay and admit the appeal. 3. The only issue in this appeal of Revenue is as regards to the order of CIT(A) quashing the reopening initiated u/s.147 r.w.s. 148 of the Act, according to CIT(A) the Revenue could not establish failure on the part of the assessee to disclose fully and truly the material facts required