M/S AVM CHARITIES ,CHENNAI vs. ITO,EXEMPTIONS WARD-1, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

127 (SC) up to AY 2014-15, and thus, even if cost of ITA Nos.1632 to 1638/Chny/2023 :: 8 :: asset has been claimed as application of income, depreciation should be allowed for computing income from property held under Trust. 7. The Assessing Officer, after considering relevant submissions of the assessee and also taken note of factual findings noticed during the course

AVM CHARITIES,CHENNAI vs. ITO, EXEMPTIONS WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

127 (SC) up to AY 2014-15, and thus, even if cost of ITA Nos.1632 to 1638/Chny/2023 :: 8 :: asset has been claimed as application of income, depreciation should be allowed for computing income from property held under Trust. 7. The Assessing Officer, after considering relevant submissions of the assessee and also taken note of factual findings noticed during the course

M/S. A V M CHARITIES,CHENNAI vs. ITO, EXEMPTIONS WARD-1, CHENNAI, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

127 (SC) up to AY 2014-15, and thus, even if cost of ITA Nos.1632 to 1638/Chny/2023 :: 8 :: asset has been claimed as application of income, depreciation should be allowed for computing income from property held under Trust. 7. The Assessing Officer, after considering relevant submissions of the assessee and also taken note of factual findings noticed during the course

M/S AVM CHARITIES,CHENNAI vs. ITO,EXEMPTION WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

127 (SC) up to AY 2014-15, and thus, even if cost of ITA Nos.1632 to 1638/Chny/2023 :: 8 :: asset has been claimed as application of income, depreciation should be allowed for computing income from property held under Trust. 7. The Assessing Officer, after considering relevant submissions of the assessee and also taken note of factual findings noticed during the course

M/S AVM CHARITIES,CHENNAI vs. ITO, EXEMPTION WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

127 (SC) up to AY 2014-15, and thus, even if cost of ITA Nos.1632 to 1638/Chny/2023 :: 8 :: asset has been claimed as application of income, depreciation should be allowed for computing income from property held under Trust. 7. The Assessing Officer, after considering relevant submissions of the assessee and also taken note of factual findings noticed during the course

AVM CHARITIES,CHENNAI vs. ITO, EXEMPTION WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

127 (SC) up to AY 2014-15, and thus, even if cost of ITA Nos.1632 to 1638/Chny/2023 :: 8 :: asset has been claimed as application of income, depreciation should be allowed for computing income from property held under Trust. 7. The Assessing Officer, after considering relevant submissions of the assessee and also taken note of factual findings noticed during the course

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), CHENNAI, CHENNAI vs. BONDALAPATI SHIVAJI RAO, CHENNAI

In the result, appeal filed by the assessee stands allowed and appeal filed by the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1044/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 V. Shri Bondalapati Shivaji Rao, The Dcit, 121, Shankar Nagar, M.G. Road, Central Circle-1(2), Pammal, Chennai-600 075. Chennai. [Pan: Aahpb 0083 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.1103/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 V. The Dcit, Shri Bondalapati Shivaji Rao, Central Circle-1(2), 121, Shankar Nagar, Chennai. M.G. Road, Pammal, Chennai-600 075. [Pan: Aahpb 0083 D] (अपीलाथ"/Appellant) (""थ"/Respondent)

127 of the Act dated 01.03.2021. It is an admitted fact that, the AO has recorded his satisfaction note on 12.03.2021 and thereafter initiated proceedings u/s.153C of the Act albeit for AYs 2013-14 to 2018-19 by issuing notice u/s.153C of the Act dated 12.03.2021. For the relevant AY 2019-20, the AO is noted to have issued notice

BONDALAPATI SHIVAJI RAO,CHENNAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(2), CHENNAI, CHENNAI

In the result, appeal filed by the assessee stands allowed and\nappeal filed by the Revenue is dismissed

127 of the Act dated\n01.03.2021. It is an admitted fact that, the AO has recorded his\nsatisfaction note on 12.03.2021 and thereafter initiated proceedings\nu/s.153C of the Act albeit for AYs 2013-14 to 2018-19 by issuing notice\nu/s.153C of the Act dated 12.03.2021. For the relevant AY 2019-20, the\nAO is noted to have issued notice

K.SUGANTHI,CHENNAI vs. ACIT CIRCLE 1, SALEM

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

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

section 127. As a consequence, the reassessment order passed u/s.143(3) r.w.s.147 is without jurisdiction, bad in law and illegal. 2.2 When the appellant’s address as per PAN is in Salem and when the appellant’s jurisdictional Assessing Officer is ACIT, Circle 1, Salem, the notice u/s.148 dated 31.03.2017 issued by the ACIT, Non-Corporate Circle 10(1), Chennai

DEPUTY COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE-10, CHENNAI vs. ARUNCHALAM VEERAIAH, CHENNAI

In the result, the revenue's appeal is dismissed and allow the cross objection\nof the assessee

Bench: Hon'Ble Shri Manu Kumar Giri & Hon'Ble Shri Jagadish\N\Nआयकर अपील सं./ Ita No.2320/Chny/2024\N& C.O.No.78/Chny/2024\N(In Ita No.2320/Chny/2024)\N(निर्धारणवर्ष / Assessment Year: 2011-2012)\N\Nthe Deputy Commissioner Of\Nincome Tax,\Ncorporate Circle 10,\Nchennai\N(Appellant)\Nvs. Arunchalam Veeraiah,\Nno.34, 14B, Beach Home Avenue,\Nbesant Nagar,\Nchennai 600 090.\N[Pan No.Aaipa 9044Q]\N(Respondent/Cross Objector)\N\Nassessee By\N: Shri S. Sridhar, Advocate\Nrevenue By\N: Shri. P.K. Senthil Kumar, Addl. Cit.\N\Nसुनवाई की तारीख/Date Of Hearing\N: 30.01.2025\Nघोषणा की तारीख / Date Of Pronouncement : 14.02.2025\N\Nआदेश / Order\N\Nmanu Kumar Giri ()\N\Nthe Appeal Of The Revenue & Cross Objection By The Assessee Are Arising\Nout Of The Order Dated 21.06.2024 Of The Commissioner Of Income Tax (Appeals),\Nnfac, Delhi (In Short The `Ld. Cit(A)"). The Assessment Order U/S 144 R.W.S 147 Of\Nthe Income Tax Act, 1961 (Hereinafter The 'Act'), Was Passed Vide Order Dated\N19.12.2019.\N\N2.\Nthe Registry Has Noted Delay Of 14 Days In Filing The Appeal By The Revenue.\Nconsidering Reasons Stated In The Affidavit By The Revenue, We Condone The Delay\Nand Admit The Appeal For Adjudication.\N\N3.\Ngrounds Of Appeal Filed By The Revenue Are As Under:\N\N\"1. The Order Of The Cit (A) Is Contrary To The Facts & Circumstances Of The Case\Nand Provisions Of Income Tax Act 1961.\N2. The Id. Cit (A) Erred To Hold That The Notice U/S 148 Was Sent For The Service\Nafter 10 Months Delay & Holding The Assessment Order Dated 19.12.2019 As Time\Nbarred.\N2.

127 of\nthe Income Tax Rules, 1962.\nMoreover, the provisions of Section 282 of the Act prescribe modes of service of\nnotices and the disputed notice under consideration was attempted to be served\nthrough a notice server / messenger of the Income Tax Department, which is the\ncourse available to the Income Tax Department on an extreme situation.\nSuch an extremity

S.A.BHIMARAJA,CHENNAI vs. ITO, CHENNAI

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

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 3414/Chny/2016 िनधा"रण वष" / Assessment Year: 2008-09

127 ITD 160 held that as long as the issue had not reached finality whether it in the second or third round, it is always open to question or challenge in any judicial proceedings, the legality of the assessment order passed by the assessing authority. The sum and substance of ratios laid down by various courts are that the assessee

LAGGISETTY MANOHAR KARTHIK,CHENNAI vs. ITO NON CORPORATE WARD 15(2), CHENNAI

In the result the appeal of the assessee is allowed

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 746/Chny/2025 िनधा$रण वष$ / Assessment Year: 2012-13

reassessment order without assigning proper reasons and justification. 3. The NFAC, Delhi failed to appreciate that the assumption of jurisdiction u/s 147 of the Act was without sanction of law and ought to have appreciated that the consequential re-assessment order accordingly should be reckoned as bad in law. :-2-: ITA. No: 746/Chny/2025 4. The NFAC, Delhi failed to appreciate

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, INCOME TAX OFFICE, TRICHY vs. RAMASAMY MOOLIMANGALAM VAISHNAVA PRIYA, CHENNAI

In the result, all the three appeals of the Revenue are dismissed

127 and 213, 214, 215 / Chny/2023 dated 03.04.2024\niii) DCIT Central Circle-2(4) Chennai vs Vaithialingam in ITA No.\n604,605,606/chny/2023 dated03.04.2024\niv) DCIT Central Circle-2(4) Chennai vs Vivek papisetty in ITA No. 211, 212\nand 405/Chny/2023 dated 02.04.2024\nv) DCIT Central Circle-2(4) Chennai vs P Ram Mohan Rao in ITA No.\n223

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, INCOME TAX OFFICE,TRICHY vs. MARAGATHAMANI SHANMUGAM, KARUR

In the result, all the three appeals of the Revenue are dismissed

127 and 213, 214, 215 / Chny/2023 dated 03.04.2024\niii) DCIT Central Circle-2(4) Chennai vs Vaithialingam in ITA No.\n604,605,606/chny/2023 dated03.04.2024\niv) DCIT Central Circle-2(4) Chennai vs Vivek papisetty in ITA No. 211, 212\nand 405/Chny/2023 dated 02.04.2024\nv) DCIT Central Circle-2(4) Chennai vs P Ram Mohan Rao in ITA No.\n223

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1, TRICHY, INCOME TAX OFFICE, TRICHY vs. KARUPPANNA GOUNDER PALANIAPPA GOUNDER MARIAPPAN, KARUR

In the result, all the three appeals of the Revenue are dismissed

127 and 213, 214, 215 / Chny/2023 dated 03.04.2024\niii) DCIT Central Circle-2(4) Chennai vs Vaithialingam in ITA No.\n604,605,606/chny/2023 dated03.04.2024\niv) DCIT Central Circle-2(4) Chennai vs Vivek papisetty in ITA No. 211, 212\nand 405/Chny/2023 dated 02.04.2024\nv) DCIT Central Circle-2(4) Chennai vs P Ram Mohan Rao in ITA No.\n223

SAME DEUTZ FAHR ITALIA SPA,ITALY vs. ASSISTANT COMMISSIONER, CHENNAI

In the result the appeal of the assessee is allowed

Bench: Shri Aby T Varkey, Hon’Ble & Shri S.R.Raghunatha, Hon’Ble

reassessment proceedings is invalid. 2.5 The Assessing Officer ought to have appreciated that merechange of opinion cannot per se be the reason for re-opening under section 147 since there was no fresh material on record which merits such re opening. 2.6 The Assessing Officer erred in reopening the assessment based on certain information which was available in a different

M/S. P.P. FINANCIERS,KARUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

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 ITA No.1119/Chny/2025 & ‘60’ Others Mr. P. Palanisamy M/s. P.P. Financiers Mr. P. Kuppuchamy Mr. L. Karuppusamy M/s. P.P. Enterprises Mr. Palanisamy Raghupathy M/s. P.P. Constructions

PALANISAMY RAGHUPATHY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

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 ITA No.1119/Chny/2025 & ‘60’ Others Mr. P. Palanisamy M/s. P.P. Financiers Mr. P. Kuppuchamy Mr. L. Karuppusamy M/s. P.P. Enterprises Mr. Palanisamy Raghupathy M/s. P.P. Constructions

M/S. P.P. ENTERPRISES,BENGALURU vs. ACIT< CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

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 ITA No.1119/Chny/2025 & ‘60’ Others Mr. P. Palanisamy M/s. P.P. Financiers Mr. P. Kuppuchamy Mr. L. Karuppusamy M/s. P.P. Enterprises Mr. Palanisamy Raghupathy M/s. P.P. Constructions