SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

u/s 148 of the Act under the new regime. For\nthis, let us now have a look at the relevant provisions of Section 153A of\nthe Act, which reads as under:-\n\"Notwithstanding anything contained in section 139, section 147, section\n148, section 149, section 151 and section 153, in the case of a person52\nwhere a search is initiated

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

147, section 148, section 149, section 151 and section 153, in the case of a person52 148, section 149, section 151 and section 153, in the case of a person52 148, section 149, section 151 and section 153, in the case of a person52 where a search is initiated under section 132 or books of account, other search is initiated

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

u/s 148 of the Act under the new regime. For\nthis, let us now have a look at the relevant provisions of Section 153A of\nthe Act, which reads as under:-\n\"Notwithstanding anything contained in section 139, section 147, section\n148, section 149, section 151 and section 153, in the case of a person52\nwhere a search is initiated

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

147, section 148, section 149, section 151 and section 153, in the case of a person52 148, section 149, section 151 and section 153, in the case of a person52 148, section 149, section 151 and section 153, in the case of a person52 where a search is initiated under section 132 or books of account, other search is initiated

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

u/s 148 of the Act under the new regime. For\nthis, let us now have a look at the relevant provisions of Section 153A of\nthe Act, which reads as under:-\n\"Notwithstanding anything contained in section 139, section 147, section\n148, section 149, section 151 and section 153, in the case of a person52\nwhere a search is initiated

DEPUTY COMMISSIONER OF INCOME TAX, NUMGAMBAKKAM vs. JSR INFRA DEVELOPERS PRIVATE LIMITED, CHENNAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri Jagadish

10. The reliance on the decision of the Apex Court in Sun Engineering Works (P.) Ltd. (supra) by the Revenue is misplaced. The ) by the Revenue is misplaced. The above case dealt with re above case dealt with re-opening of an assessment under Section 147 of the Act. It was in that context that the of an assessment under

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 (2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

u/s 148 of the Act under the new regime. For\nthis, let us now have a look at the relevant provisions of Section 153A of\nthe Act, which reads as under:-\n\"Notwithstanding anything contained in section 139, section 147, section\n148, section 149, section 151 and section 153, in the case of a person52\nwhere a search is initiated

THE GATE OF HOPE CHARITABLE TRUST,CHENNAI vs. ITO (EXEMPTIONS) WARD-2,, CHENNAI

The appeals of the assessee are allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

1,10,58,707/ and claimed an amount of Rs. 1,10,58,707/- under Section 11 of the Income under Section 11 of the Income Tax Act. 2. Brief details of information received: 2. Brief details of information received: An information had been received from the DCIT(Exemptions), Chennai, vide An information had been received from the DCIT(Exemptions

THE GATE OF HOPE CHARITABLE TRUST,,CHENNAI vs. ITO(E), WARD-2,, CHENNAI

The appeals of the assessee are allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

1,10,58,707/ and claimed an amount of Rs. 1,10,58,707/- under Section 11 of the Income under Section 11 of the Income Tax Act. 2. Brief details of information received: 2. Brief details of information received: An information had been received from the DCIT(Exemptions), Chennai, vide An information had been received from the DCIT(Exemptions

S. ARAVIND,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including

M. VELUSAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including

RAMASAMY PALANISAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including

S. EASWARAMOORTHY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including

K. KATHIRVEL,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including

R.EASWARAMOORTHY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including

M. VELUSAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including

RAMASAMY PALANISAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including

P. KARUNANITHI,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

10. as noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on noted are that, survey action u/s 133A of the Act was conducted on 23.01.2013 in the course of which several material including loose 23.01.2013 in the course of which several material including