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.

147, Section 148, Section 149, Section 151 and Section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132-A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish

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.

147, Section 148, Section 149, Section 151 and Section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132-A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish

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.

147, Section 148, Section 149, Section 151 and Section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132-A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish

HAMASAMANI SILKS,KANCHEEPURAM vs. ITO, WARD-1,, KANCHEEPURAM

In the result, the appeal stands partly allowed

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:2664/Chny/2025 िनधा$रण वष$ / Assessment Year: 2017-18 & S.A. No.100/Chny/2025 [In I.T.A. No.2664/Chny/2025] िनधा$रण वष$ / Assessment Year: 2017-18

147 r.w.s. 144B of the Income Tax Act, 1961 (in short “the Act”) on 27.03.2022. :-2-: S.A.No.100/Chny/2025 & ITA. No.:2664 /Chny/2025 2. In the reassessment order, the AO has made an addition of Rs.40,32,500/- as unexplained cash credit u/s. 68 r.w.s 115BBE of the Act which represents the incremental difference of cash deposit between Assessment year

S.VICTOR AROCKIAM,ARIYALUR vs. DCIT CENTRAL CIRCLE-1, TRICHY

The appeal stand allowed in terms of our above order

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

demonetization, field enquiries were conducted and it was found that the assessee was in possession of unaccounted cash of Rs.39 Lacs which was stated to be sourced out of retail sales. However, the assessee could not produce documentary evidences which resulted into search action on the assessee on 22.12.2016. The unaccounted cash of Rs.37 Lacs was seized which include

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 ()

reassessment shall be made in case of persons covered u/s 132. There was no discretion given to AO not to issue notice u/s 153A once the provisions of Sec.153A were attracted. 4.5 On the argument of invocation of Sec. 153C, the Ld. CIT(A) held that the impugned additions were based on incriminating material found during search in other case

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 ()

reassessment shall be made in case of persons covered u/s 132. There was no discretion given to AO not to issue notice u/s 153A once the provisions of Sec.153A were attracted. 4.5 On the argument of invocation of Sec. 153C, the Ld. CIT(A) held that the impugned additions were based on incriminating material found during search in other case

SG WIND FAARM 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 ()

reassessment shall be made in case of persons covered u/s 132. There was no discretion given to AO not to issue notice u/s 153A once the provisions of Sec.153A were attracted. 4.5 On the argument of invocation of Sec. 153C, the Ld. CIT(A) held that the impugned additions were based on incriminating material found during search in other case

G. SENTHILKUMAR,THANJAVUR vs. INCOME TAX OFFICER, INCOME TAX DEPARTMENT

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri S.Balaganesh & Shri S.S. Viswanethra Raviआयकर अपील सं./Ita No.: 2130/Chny/2025 यनिाारण वर्ा/Assessment Year: 2017-18 Shri G. Senthilkumar, The Income Tax Officer, A24, Kannan Nagar, Vs. Che-W-192(16), 5Th Cross, Chennai Thanjavur – 613 007. Pan: Axyps 4086R (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri Gokularaman, Ca प्रत्यर्थी की ओर से/Respondent By : Shri C.P. Solomon, Cit सुनवाई की तारीख/Date Of Hearing : 23.10.2025 घोर्णा की तारीख/Date Of Pronouncement : 24.10.2025

u/s. 147 r.w.s.144 r.w.s.144B of the Income Tax Act,1961 (hereinafter referred to as the Act) dated 21.01.2025 by the Assessing Officer, Assessment Unit, Income Tax Department (hereinafter referred to as Ld. AO). 2. Though the assessee has raised several grounds of appeal, the only effective issue to be decided in the instant case is, whether the Ld.CIT

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 ()

demonetization as part of Rs.36 Crores that was totally repaid to Shri PK Ganeshwar. As per document seized during search on that group, outstanding quantum of loan lent by the assessee and his concerns was Rs.71.88 Crores. Out of the same, the undisclosed portion was Rs.42.34 Crores whereas the balance was Rs.29.54 Crores which was the disclosed portion

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

The appeals stand allowed in terms of our above order

demonetization as part of Rs.36 Crores that was totally repaid to Shri PK Ganeshwar. As per document seized during search on that group, outstanding quantum of loan lent by the assessee and his concerns was Rs.71.88 Crores. Out of the same, the undisclosed portion was Rs.42.34 Crores whereas the balance was Rs.29.54 Crores which was the disclosed portion

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

The appeals stand allowed in terms of our above order

demonetization as part of Rs.36 Crores that was totally repaid to Shri PK Ganeshwar. As per document seized during search on that group, outstanding quantum of loan lent by the assessee and his concerns was Rs.71.88 Crores. Out of the same, the undisclosed portion was Rs.42.34 Crores whereas the balance was Rs.29.54 Crores which was the disclosed portion

KJS JEWELLERS PRIVATE LIMITED,SALEM vs. ACIT, CENTRAL CRICLE SALEM, SALEM

In the result, all the appeals of the assessee for AY 2017-18 to AY

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos.3334, 3335, 3336, 3337 & 3338/Chny/2025 िनधा$रण वष$ /Assessment Years: 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22

demonetization period. A search u/s. 132 of the Act was initiated on 10.11.2020 in the case of M/s.Mohanlal Jewells Pvt. Ltd. Certain incriminating materials were found and seized during the course of search and a statement of Shri Rajendra Kotari, Accountant was recorded u/s. 132(4) of the Act. On further investigation, it is noticed that in the accounting software

KJS JEWELLERS PRIVATE LIMITED,SALEM vs. ACIT, CENTRAL CRICLE SALEM, SALEM

In the result, all the appeals of the assessee for AY 2017-18 to AY

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos.3334, 3335, 3336, 3337 & 3338/Chny/2025 िनधा$रण वष$ /Assessment Years: 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22

demonetization period. A search u/s. 132 of the Act was initiated on 10.11.2020 in the case of M/s.Mohanlal Jewells Pvt. Ltd. Certain incriminating materials were found and seized during the course of search and a statement of Shri Rajendra Kotari, Accountant was recorded u/s. 132(4) of the Act. On further investigation, it is noticed that in the accounting software

KJS JEWELLERS PRIVATE LIMITED,SALEM vs. ACIT CENTRAL CRICLE SALEM, SALEM

In the result, all the appeals of the assessee for AY 2017-18 to AY

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos.3334, 3335, 3336, 3337 & 3338/Chny/2025 िनधा$रण वष$ /Assessment Years: 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22

demonetization period. A search u/s. 132 of the Act was initiated on 10.11.2020 in the case of M/s.Mohanlal Jewells Pvt. Ltd. Certain incriminating materials were found and seized during the course of search and a statement of Shri Rajendra Kotari, Accountant was recorded u/s. 132(4) of the Act. On further investigation, it is noticed that in the accounting software

KJS JEWELLERS PRIVATE LIMITED,SALEM vs. ACIT, CENTRAL CRICLE , SALEM

In the result, all the appeals of the assessee for AY 2017-18 to AY

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos.3334, 3335, 3336, 3337 & 3338/Chny/2025 िनधा$रण वष$ /Assessment Years: 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22

demonetization period. A search u/s. 132 of the Act was initiated on 10.11.2020 in the case of M/s.Mohanlal Jewells Pvt. Ltd. Certain incriminating materials were found and seized during the course of search and a statement of Shri Rajendra Kotari, Accountant was recorded u/s. 132(4) of the Act. On further investigation, it is noticed that in the accounting software

KJS JEWELLERS PRIVATE LIMITED,SALEM vs. ACIT, CENTRAL CRICLE, SALEM, SALEM

In the result, all the appeals of the assessee for AY 2017-18 to AY

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos.3334, 3335, 3336, 3337 & 3338/Chny/2025 िनधा$रण वष$ /Assessment Years: 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22

demonetization period. A search u/s. 132 of the Act was initiated on 10.11.2020 in the case of M/s.Mohanlal Jewells Pvt. Ltd. Certain incriminating materials were found and seized during the course of search and a statement of Shri Rajendra Kotari, Accountant was recorded u/s. 132(4) of the Act. On further investigation, it is noticed that in the accounting software

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

reassessment shall be made in case of persons covered u/s 132. There was no discretion given to AO not to issue notice u/s 153A once the provisions of Sec.153A were attracted. 4.5 On the argument of invocation of Sec. 153C, the Ld. CIT(A) held that the impugned additions were based on incriminating material found during search in other case

SELLAMUTHU KABILAN,BENGALURU vs. ACIT, CENTRAL CRICLE 3, COIMBATORE, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 िनधारण वष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 िनधारण वष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रयथ/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 िनधारण वष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 िनधारण वष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 िनधारण वष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (प्रयथ/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 िनधारण वष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for six assessment years immediately preceding the assessment year relevant to the previous