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

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

147 or for issuance of notice under section 148A and for conducting a prior issuance of notice under section 148A and for conducting a prior issuance of notice under section 148A and for conducting a prior enquiry by issuance of a show enquiry by issuance of a show-cause notice or passing order under cause notice or passing order under

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

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

147 or for issuance of notice under section 148A and for conducting a prior issuance of notice under section 148A and for conducting a prior issuance of notice under section 148A and for conducting a prior enquiry by issuance of a show enquiry by issuance of a show-cause notice or passing order under cause notice or passing order under

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

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

147 or for issuance of notice under section 148A and for conducting a prior issuance of notice under section 148A and for conducting a prior issuance of notice under section 148A and for conducting a prior enquiry by issuance of a show enquiry by issuance of a show-cause notice or passing order under cause notice or passing order under

MANICKAM CHETTIAR VELMURUGAN,CHENNAI vs. ITO, NCC-19(1), CHENNAI

In the result, appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

147 of the Act. Therefore, if Revenue's arguments are to be accepted, there is no purpose of framing a Scheme only for clause 3(a) which is in any event already covered under faceless assessment regime in Section 144B of the Act. The argument of respondent, therefore, renders the whole Scheme redundant. An argument which renders the whole Scheme

MANICKAM CHETTIAR VELMURUGAN,CHENNAI vs. ITO, NCC-19(1), CHENNAI

In the result, appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

147 of the Act. Therefore, if Revenue's arguments are to be accepted, there is no purpose of framing a Scheme only for clause 3(a) which is in any event already covered under faceless assessment regime in Section 144B of the Act. The argument of respondent, therefore, renders the whole Scheme redundant. An argument which renders the whole Scheme

THANARAJ SUMATHI,MAYILADUTHURAI vs. ITO, WARD-1,, KUMBAKONAM

In the result, appeal filed by the assessee is allowed

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकरअपीलसं./Ita No.:2031/Chny/2025 यनिाारणवर्ा / Assessment Year:2019-20 Thanaraj Sumathi, Income Tax Officer, No.3/25, North Street, Vs. Ward-1 Moovalur, Kumbakonam. Mayiladuthurai – 609806. Tamil Nadu. [Pan:Knyps-1061-J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant By : Mr. N. Arjun Raj, Advocate. प्रत्यर्थीकीओरसे/Respondent By : Ms. R. Anitha, Cit. सुनवाईकीतारीख/Date Of Hearing : 13.10.2025 घोर्णाकीतारीख/Date Of Pronouncement : 14.10.2025

147 of the Act. Therefore, if Revenue's arguments are to be accepted, there is no purpose of framing a Scheme only for clause 3(a) which is in any event already covered under faceless assessment regime in Section 144B of the Act. The argument of respondent, therefore, renders the whole Scheme redundant. An argument which renders the whole Scheme

SUPPAHIRE EDUCATIONAL AND CHARITABLE TRUST,THANJAVUR vs. ITO, EXEMPTIONS WARD,, TRICHY

In the result, appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

147 of the Act. Therefore, if Revenue's arguments are to be accepted, there is no purpose of framing a Scheme only for clause 3(a) which is in any event already covered under faceless assessment regime in Section 144B of the Act. The argument of respondent, therefore, renders the whole Scheme redundant. An argument which renders the whole Scheme

SAPPAHIRE EDUCATIONAL AND CHARITABLE TRUST,THANJAVUR vs. ITO, EXEMPTIONS WARD,, TRICHY

In the result, appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

147 of the Act. Therefore, if Revenue's arguments are to be accepted, there is no purpose of framing a Scheme only for clause 3(a) which is in any event already covered under faceless assessment regime in Section 144B of the Act. The argument of respondent, therefore, renders the whole Scheme redundant. An argument which renders the whole Scheme

CHAHIDA BEGAM,PUDUCHERRY vs. INCOME TAX OFFICER, WARD 3, PUDUCHERRY RANGE, INCOME TAX OFFICE, PUDUCHERRY

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

u/s 148 dated 29.03.2023 has been issued by JAO and not by the NFAC, there is per-se contravention of the provisions of the Act, thus violating the principles of Rule of Law, which vitiates the reopening of the assessment; and further pointed out that this legal issue raised by the assessee has been answered in favor of the assessee

LOGANATHAN DHANDAPANI,CHENNAI vs. ACIT, NCC-3(1), CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

u/s 148 dated 31.03.2022 has been issued by JAO and not by the NFAC, there is per-se contravention of the provisions of the Act, thus violating the principles of Rule of Law, which vitiates the reopening of the assessment; and further pointed out that this legal issue raised by the assessee has been answered in favor of the assessee

LATE ABDULLAH ABDULMAJEED, REP. BY L/H,PUDUKKOTTAI vs. ITO, WARD-1,, PUDUKKOTTAI

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

reassessment proceedings were\ninvalid as the notices u/s. 148A and 148 were not issued in a\nfaceless manner, contrary to Section 144B and Section 151A of the\nAct and the schemes notified by the CBDT in March 2022. Reliance\nwas placed on several High Court decisions which had quashed\nreassessment proceedings initiated by jurisdictional officers instead\nof through the faceless

EKAMBARAM ELUMALAI,CHENNAI vs. ITO, NCW-19(4), CHENNAI

In the result, the appeal of the assessee is allowed

u/s 147 r.w.s.144B\ndated 21.03.2022 is resting, was issued by the jurisdictional assessing\nofficer and not the faceless assessing officer. We have noted the\nfollowing provisions of section 151A of the Act:-\n\".....[Faceless assessment of income escaping assessment.7\n151A. (1) The Central Government may make a scheme, by notification in the Official\nGazette, for the purposes of assessment, reassessment

JESUDASON BIJI ,CHENNAI vs. OFFICE OF INCOME TAX OFFICER INT. TAXN WARD1(1), CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

151A of the Income Tax Act, in the opening portion, after the words and figures “issuance of notice under section 148”, the words, figures and letter “or conducting of enquiries or issuance of show-cause notice or passing of order under section 148A” are inserted. 4. Despite the substituted sections 147 to 151 of the Income

TYSPL 100 ANDIMADAM PACCS LIMITED, ANDIMADAM vs. COMMISSIONER OF INCOME TAX APPEAL, CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.1428/Chny/2025 Assessment Years: 2019-20 Tyspl 100 Andimadam Paccs Income Tax Officer, Limited, Ward-1, Udiyarpalayam, Ariyalur, Kumbakonam. Perambalur, Tamil Nadu-621 801. [Pan: Aacat7731L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : G.Reddi Prakash, C.A प्रत्यर्थी की ओर से /Revenue By : Mr.Krishna Kumar Jcit सुनवाई की तारीख/Date Of Hearing : 18.08.2025 घोषणा की तारीख /Date Of Pronouncement : 20.08.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

reassessment order u/s. 147 r.w.s. 144B dated 29.02.2024. It is the case of the Ld.Counsel for the assessee that as per section 151A

ORUVANDUR PACB LTD,NAMAKKAL vs. ITO, WARD 2, NAMAKKAL, NAMAKKAL

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2117/Chny/2025 Assessment Years: 2019-20 Oruvandur Pacb Ltd, Income Tax Officer, Orunvandur Po, Ward-2, Namakkal, Namakkal Tamil Nadu-637015, [Pan: Aaaao0407C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr.T.S.Lakshmi Venkataraman, C.A प्रत्यर्थी की ओर से /Revenue By : Mr.Saujanya Ranjan, Irs सुनवाई की तारीख/Date Of Hearing : 24.09.2025 घोषणा की तारीख /Date Of Pronouncement : 25.09.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

u/s 147 r.w.s. 144 dated 13.03.2024 is resting, was issued by the jurisdictional assessing officer and not the faceless assessing officer. We have noted the following provisions of section 151A of the Act:- “…..[Faceless assessment of income escaping assessment.97 151A. (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of assessment, reassessment

VENUGOPAL RAVICHANDRAN,CHENNAI vs. ITO, NON CORP WARD 19(6)M CHENNAI, CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2121/Chny/2025 Assessment Years: 2016-17 Venugopal Ravichandran Income Tax Officer, Old No.5, New No.7, Bhavani Street, Non Corp Ward-19(6), Bharathi Nagar, Tharamani, Ttti, Chennai. Taramani S.O, Taramani, Chennai-600 113. [Pan: Adypr7701G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr.T.S.Lakshmi Venkataraman,Fca प्रत्यर्थी की ओर से /Revenue By : Mr.Saujanya Ranjan, Irs सुनवाई की तारीख/Date Of Hearing : 24.09.2025 घोषणा की तारीख /Date Of Pronouncement : 25.09.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

u/s 147 r.w.s. 144 dated 19.01.2024 is resting, was issued by the jurisdictional assessing officer and not the faceless assessing officer. We have noted the following provisions of section 151A of the Act:- “…..[Faceless assessment of income escaping assessment.97 151A. (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of assessment, reassessment

MANIMALA,PUDUCHERRY vs. ITO, WARD-3,, PUDUCHERRY

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2102/Chny/2025 Assessment Years: 2019-20 Manimala Income Tax Officer, 50A Saint Simone Pet, Ward-3, Muthialpet, Pondicherry Pondicherry-605 003. [Pan: Baspm8411L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr.Suraj Nahar, C.A प्रत्यर्थी की ओर से /Revenue By : Mr.Saujanya Ranjan, Irs सुनवाई की तारीख/Date Of Hearing : 23.09.2025 घोषणा की तारीख /Date Of Pronouncement : 25.09.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

reassessment order u/s. 147 r.w.s. 144 dated 28.02.2024. It is the case of the Ld.Counsel for the assessee that as per section 151A

SYED BATHRUDEEN MOHIDEEN AWLIYA,CHENNAI vs. ITO, NCW-19(6), CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1308/Chny/2025 Assessment Years: 2015-16 Syed Bathrudeen Mohideen Income Tax Officer, Awliya, Non-Corp Ward-19(6), No.8/13-C Kamaraj Nagar, Chennai. 3Rd Street, Pallavaram, Chennai-600 043. [Pan: Axrpm7549Q] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Ms.S.Sonali & Mr.S.P.Chidambaram, Advocates. प्रत्यर्थी की ओर से /Revenue By : Ms.V.Supraja, Addl.Cit

reassessment order u/s. 147 r.w.s. 144 dated 16.03.2023. It is the case of the Ld.Counsel for the assessee that as per section 151A