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

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

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

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

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

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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary

P. NALLUSAMY,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

139 or in response to a notice issued under sub issued under sub-section (1) of section 142 or section 148 or section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary for his disclose fully and truly all material facts necessary