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

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

SOTHERN 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

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

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

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

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, which vitiates the reopening of the assessment and contented that the legal issue raised by it has been answered in favor of the assessee by following Hon’ble High Courts: 1) Hexaware Technologies

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

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, which vitiates the reopening of the assessment and contented that the legal issue raised by it has been answered in favor of the assessee by following Hon’ble High Courts: 1) Hexaware Technologies

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

u/s. 69A. 7. In response, the legal heir again sought dropping of the proceedings and asserted that the deposits pertained to the partnership firm Nather Hussain. Copies of the cash book and bank statements of Sathyamurthy Indane Gas Services were furnished. However, the Assessing Officer held that the documents produced did not satisfactorily establish a nexus between the deposits

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 :

151A. (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of assessment, reassessment or re-computation under section 147 or issuance of notice under section 14898[or conducting of enquiries or issuance of show-cause notice or passing of order under section 148A] or sanction for issue of such notice under section

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 :

151A. (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of assessment, reassessment or re-computation under section 147 or issuance of notice under section 14898[or conducting of enquiries or issuance of show-cause notice or passing of order under section 148A] or sanction for issue of such notice under section

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

151A. (1) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of assessment, reassessment or re-computation under section 147 or issuance of notice under section 14898[or conducting of enquiries or issuance of show-cause notice or passing of order under section 148A] or sanction for issue of such notice under section

MRS. ROOPA RATHI,CHENNAI vs. ITO, NCW-10(3), CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1707/Chny/2025 Assessment Years: 2018-19 Mrs.Roopa Rathi, Income Tax Officer, Door No.1, Damodar Murthy Street, Non-Corporate Ward-10(3), Kilpauk, Chennai. Chennai-600 010. [Pan: Ajapr6077R] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr.Hitesh, Advocate For Mr.D.Anand, Advocate. प्रत्यर्थी की ओर से /Revenue By : Ms.Gouthami Manivasagam, Jcit सुनवाई की तारीख/Date Of Hearing : 25.08.2025 घोषणा की तारीख /Date Of Pronouncement : 04.09.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

u/s 147 r.w.s. 144Bdated 27.03.2022is 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