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

Section 153A(1)(b) states that the assessing officer shall assess or Section 153A(1)(b) states that the assessing officer shall assess or Section 153A(1)(b) states that the assessing officer shall assess or reassess the total income of six years immediately preceding the reassess the total income of six years immediately preceding the reassess the total income

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

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

reassessment or\nrecomputation, as the case may be.]\n(2) The provisions of sub-section (1) as to the issue of notice shall be\nsubject to the provisions of section 151.\nITA Nos.1163, 1256, 1257 & 1259/Chny/2025 &\nITA Nos.1231, 1232, 1234 & 1236/Chny/2025\n(AYs 2013-14 to 2016-17)\nM/s. Southern Agrifurane Industries Pvt. Ltd.\n:: 11 ::\n8. Reading

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

reassessment or\nrecomputation, as the case may be.]\n(2) The provisions of sub-section (1) as to the issue of notice shall be\nsubject to the provisions of section 151.\"\nITA Nos.1163, 1256, 1257 & 1259/Chny/2025 &\nITA Nos.1231, 1232, 1234 & 1236/Chny/2025\n(AYs 2013-14 to 2016-17)\nM/s. Southern Agrifurane Industries Pvt. Ltd.\n:: 11 ::\n8. Reading

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

reassessment\nor\nrecomputation, as the case may be.]\n(2) The provisions of sub-section (1) as to the issue of notice shall be\nsubject to the provisions of section 151.\nITA Nos.1163, 1256, 1257 & 1259/Chny/2025 &\nITA Nos.1231, 1232, 1234 & 1236/Chny/2025\n(AYs 2013-14 to 2016-17)\nM/s. Southern Agrifurane Industries Pvt. Ltd.\n:: 11 ::\n8. Reading

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

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

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

11. In the present facts for the subject assessment years it is an undisputed position that the pending assessment befo position that the pending assessment before the Assessing Officer consequent to re the Assessing Officer consequent to return filed under Section 139(1) of the Act for the subject Assessment years return filed under Section 139(1

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

reassessment\nrecomputation, as the case may be.]\n(2) The provisions of sub-section (1) as to the issue of notice shall be\nsubject to the provisions of section 151.\n\nor\nITA Nos.1163, 1256, 1257 & 1259/Chny/2025 &\nITA Nos.1231, 1232, 1234 & 1236/Chny/2025\n(AYs 2013-14 to 2016-17)\nM/s. Southern Agrifurane Industries Pvt. Ltd.\n:: 11 ::\n8. Reading

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

147, section\n148, section 149, section 151 and section 153, in the case of a person52\nwhere a search is initiated under section 132 or books of account, other\ndocuments or any assets are requisitioned under section 132A after the\n31st day of May, 2003 but on or before the 31st day of March, 2021, the\nAssessing Officer shall

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

reassessment orders that, according to AO, both the cost of land & cost of construction of the building were construction of the building were not correctly disclosed/offered by the trustees. Based on the loose sheets impounde offered by the trustees. Based on the loose sheets impounde offered by the trustees. Based on the loose sheets impounded at the time of survey

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

reassessment orders that, according to AO, both the cost of land & cost of construction of the building were construction of the building were not correctly disclosed/offered by the trustees. Based on the loose sheets impounde offered by the trustees. Based on the loose sheets impounde offered by the trustees. Based on the loose sheets impounded at the time of survey

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

reassessment orders that, according to AO, both the cost of land & cost of construction of the building were construction of the building were not correctly disclosed/offered by the trustees. Based on the loose sheets impounde offered by the trustees. Based on the loose sheets impounde offered by the trustees. Based on the loose sheets impounded at the time of survey

K. BASKAR,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

reassessment orders that, according to AO, both the cost of land & cost of construction of the building were construction of the building were not correctly disclosed/offered by the trustees. Based on the loose sheets impounde offered by the trustees. Based on the loose sheets impounde offered by the trustees. Based on the loose sheets impounded at the time of survey

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

reassessment orders that, according to AO, both the cost of land & cost of construction of the building were construction of the building were not correctly disclosed/offered by the trustees. Based on the loose sheets impounde offered by the trustees. Based on the loose sheets impounde offered by the trustees. Based on the loose sheets impounded at the time of survey

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

reassessment orders that, according to AO, both the cost of land & cost of construction of the building were construction of the building were not correctly disclosed/offered by the trustees. Based on the loose sheets impounde offered by the trustees. Based on the loose sheets impounde offered by the trustees. Based on the loose sheets impounded at the time of survey

K. SADASIVAM,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

reassessment orders that, according to AO, both the cost of land & cost of construction of the building were construction of the building were not correctly disclosed/offered by the trustees. Based on the loose sheets impounde offered by the trustees. Based on the loose sheets impounde offered by the trustees. Based on the loose sheets impounded at the time of survey

M. NATESAN,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

reassessment orders that, according to AO, both the cost of land & cost of construction of the building were construction of the building were not correctly disclosed/offered by the trustees. Based on the loose sheets impounde offered by the trustees. Based on the loose sheets impounde offered by the trustees. Based on the loose sheets impounded at the time of survey

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

reassessment orders that, according to AO, both the cost of land & cost of construction of the building were construction of the building were not correctly disclosed/offered by the trustees. Based on the loose sheets impounde offered by the trustees. Based on the loose sheets impounde offered by the trustees. Based on the loose sheets impounded at the time of survey