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

153 referred to as the relevant assessment year) : assessment year) : Provided that where an assessment under sub Provided that where an assessment under sub-section (3) of section (3) of section 143 or this section has been made section 143 or this section has been made for the relevant for the relevant assessment year, assessment year, no action shall

K. PARAMASIVAM,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

153 referred to as the relevant assessment year) : assessment year) : Provided that where an assessment under sub Provided that where an assessment under sub-section (3) of section (3) of section 143 or this section has been made section 143 or this section has been made for the relevant for the relevant assessment year, assessment year, no action shall

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

153 referred to as the relevant assessment year) : assessment year) : Provided that where an assessment under sub Provided that where an assessment under sub-section (3) of section (3) of section 143 or this section has been made section 143 or this section has been made for the relevant for the relevant assessment year, assessment year, no action shall

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

153 referred to as the relevant assessment year) : assessment year) : Provided that where an assessment under sub Provided that where an assessment under sub-section (3) of section (3) of section 143 or this section has been made section 143 or this section has been made for the relevant for the relevant assessment year, assessment year, no action shall

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

153 referred to as the relevant assessment year) : assessment year) : Provided that where an assessment under sub Provided that where an assessment under sub-section (3) of section (3) of section 143 or this section has been made section 143 or this section has been made for the relevant for the relevant assessment year, assessment year, no action shall

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

153 referred to as the relevant assessment year) : assessment year) : Provided that where an assessment under sub Provided that where an assessment under sub-section (3) of section (3) of section 143 or this section has been made section 143 or this section has been made for the relevant for the relevant assessment year, assessment year, no action shall

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

153 referred to as the relevant assessment year) : assessment year) : Provided that where an assessment under sub Provided that where an assessment under sub-section (3) of section (3) of section 143 or this section has been made section 143 or this section has been made for the relevant for the relevant assessment year, assessment year, no action shall

S. 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

153 referred to as the relevant assessment year) : assessment year) : Provided that where an assessment under sub Provided that where an assessment under sub-section (3) of section (3) of section 143 or this section has been made section 143 or this section has been made for the relevant for the relevant assessment year, assessment year, no action shall

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

153 referred to as the relevant assessment year) : assessment year) : Provided that where an assessment under sub Provided that where an assessment under sub-section (3) of section (3) of section 143 or this section has been made section 143 or this section has been made for the relevant for the relevant assessment year, assessment year, no action 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

153 referred to as the relevant assessment year) : assessment year) : Provided that where an assessment under sub Provided that where an assessment under sub-section (3) of section (3) of section 143 or this section has been made section 143 or this section has been made for the relevant for the relevant assessment year, assessment year, no action 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

153 referred to as the relevant assessment year) : assessment year) : Provided that where an assessment under sub Provided that where an assessment under sub-section (3) of section (3) of section 143 or this section has been made section 143 or this section has been made for the relevant for the relevant assessment year, assessment year, no action shall

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

153 referred to as the relevant assessment year) : assessment year) : Provided that where an assessment under sub Provided that where an assessment under sub-section (3) of section (3) of section 143 or this section has been made section 143 or this section has been made for the relevant for the relevant assessment year, assessment year, no action shall

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

153 referred to as the relevant assessment year) : assessment year) : Provided that where an assessment under sub Provided that where an assessment under sub-section (3) of section (3) of section 143 or this section has been made section 143 or this section has been made for the relevant for the relevant assessment year, assessment year, no action shall

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-2, CHENNAI

In the result, the appeals filed by the assessee for AY 2014-15,\n2017-18 & 2018-19 are allowed and the appeal for AY 2015-16 is partly\nallowed

u/s. 143(3) of\nthe Act as per section 153 of the Act\n57. On an examination of the above, it is noted that the Assessing\nOfficer has limitation for issuance of notice under section 143(2) of the\nAct upto 30.09.2019, which means the assessment is pending before the\nAssessing Officer, but, however, issued notice dated 23.09.2019 under\nsection

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-2, CHENNAI

In the result, the appeal of the assessee for AY 2017-18 is allowed

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1667, 1668, 1669 & 1670/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15, 2015-16, 2017-18 & 2018-19 D.A.V. Educational Trust, Vs. The Income Tax Officer, 5, S V Illam, Mohanapuri Lake View Exemption Ward 4, Street, Adambakkam, Chennai. Chennai 600 088. [Pan: Aaatc5967A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate & Shri A. Satyaseelan, Advocate ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 28.10.2025 घोषणा की तारीख /Date Of Pronouncement : 21.01.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against The Orders All Dated 05.04.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Years 2014-15, 2015-16, 2017-18 & 2018-19. 2. Since, The Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of Both The Parties, We Proceed To 2

u/s. 143(3) of the Act as per section 153 of the Act 57. On an examination of the above, it is noted that the Assessing Officer has limitation for issuance of notice under section 143(2) of the Act upto 30.09.2019, which means the assessment is pending before the Assessing Officer, but, however, issued notice dated 23.09.2019 under section

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

153 assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of proceedings under this section or recompute the loss or depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section

M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

153 assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of proceedings under this section or recompute the loss or depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section

ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

153 assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of proceedings under this section or recompute the loss or depreciation allowance or any other allowance, as the case may be, for the AY concerned 8.1. From a cursory reading of Section