DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

147,\nsection 148, section 149, section 151 and section 153, in the case of\na person where a search is initiated under section 132 or books of\naccount, other documents or any assets are requisitioned under\nsection 132A after the 31st day of May, 2003, the Assessing Officer\nshall\n(a) issue notice to such person requiring him to furnish

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, CHENNAI

In the result, all the six appeals of the Revenue are\ndismissed

147,\nsection 148, section 149, section 151 and section 153, in the case of\na person where a search is initiated under section 132 or books of\naccount, other documents or any assets are requisitioned under\nsection 132A after the 31st day of May, 2003, the Assessing Officer\nshall\n(a) issue notice to such person requiring him to furnish

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

147,\nsection 148, section 149, section 151 and section 153, in the case of\na person where a search is initiated under section 132 or books of\naccount, other documents or any assets are requisitioned under\nsection 132A after the 31st day of May, 2003, the Assessing Officer\nshall\n(a) issue notice to such person requiring him to furnish

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

147,\nsection 148, section 149, section 151 and section 153, in the case of\na person where a search is initiated under section 132 or books of\naccount, other documents or any assets are requisitioned under\nsection 132A after the 31st day of May, 2003, the Assessing Officer\nshall\n(a) issue notice to such person requiring him to furnish

SRI KRISHA TRADERS,SIVAGANGAI vs. DCIT, NON CORPORATE CIRCLE-1,, MADURAI

In the result, the appeal of the assessee is allowed

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2223/Chny/2025 िनधा%रण वष% /Assessment Year: 2017-18

E R PER PADMAVATHY.S, A.M: This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 ( in short "the Act") dated 09.06.2025 for Assessment Year (AY) 2017-18. The assessee has raised several grounds contending

CHENNIAPPAN RAMADURAI,ERODE vs. DCIT, CENTRAL CIRCLE-2, COIMBATORE

In the result the appeal is dismissed

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1337/Chny/2023 & Ita Nos.1340/Chny/2023 निर्धारण वर्ा /Assessment Years: 2018-19 & Ay-2019-20 Shri Chenniappan Ramadurai, Dy. Commissioner Of Income Tax, No.56, Nms Compound, Erode, Central Circle-2, Coimbatore. Tamil Nadu-638001. [Pan: Aelpr2706M] & Ita Nos.1343/Chny/2023 For Ay 2019-20 Smt. Ramadurai Amutha, No.56, Nms Compound, Erode, Dy. Commissioner Of Income Tax, Tamil Nadu-638001. Central Circle-2, Coimbatore. [Pan: Afvpa4816L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.S.Sridhar, Advocate प्रत्यर्थी की ओर से /Respondent By : Shri Arv Srinivasan, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 30.05.2024 घोषणा की तारीख /Date Of Pronouncement : 12.06.2024

E R PER AMITABH SHUKLA, A.M : In its opening arguments, the Ld.AR of the appellant informed that ITA Nos.1337/Chny/2023 & ITA Nos.1340/Chny/2023 for Assessment Years 2018-19 & AY-2019-20 respectively and ITA Nos.1343/Chny/2023 for AY 2019-20 are having common issues and disputes and therefore the impugned appeals are adjudicated together. ITA No.1337, 1340 & 1343/Chny/2023 :- 2 -: ITA Nos.1337/Chny/2023 This appeal

DEPUTY COMMISSIONER OF INCOME TAX, MADURAI vs. SITARAM JEWELLERS, MADURAI

In the result, both the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

E R PER S. R. RAGHUNATHA, AM: These two appeals are filed by the revenue against two separate orders of the Learned Commissioner of Income Tax, Appeal, CIT(A), Chennai -19, for the assessment years 2021-22 & 2020-21 both dated 29.01.2025 respectively. 2. The common grounds raised by the revenue are as under: 1. The Ld. CIT (A) erred

DEPUTY COMMISSIONER OF INCOME TAX, MADURAI vs. SITARAM JEWELLERS, MADURAI

In the result, both the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

E R PER S. R. RAGHUNATHA, AM: These two appeals are filed by the revenue against two separate orders of the Learned Commissioner of Income Tax, Appeal, CIT(A), Chennai -19, for the assessment years 2021-22 & 2020-21 both dated 29.01.2025 respectively. 2. The common grounds raised by the revenue are as under: 1. The Ld. CIT (A) erred

M/S. CITADINES OMR APARTHOTEL PRIVATE LIMITED,CHENNAI vs. ITO CORP WARD 1(3), CHENNAI

In the result, the appeal of the assessee is allowed and the stay application of the assessee is dismissed as infructuous

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.303/Chny/2026 & Sa No.29/Chny/2026 (Arising Out Of Ita No.303/Chny/2026) िनधा$रण वष$ /Assessment Year: 2018-19 M/S. Citadines Omr Aparthotel Pvt. The Income Tax Officer, Ltd., Vs. Corporate Ward-1(3), No.94, Somerset Greenways, Chennai. Sathyadev Avenue, Raja Annamalaipuram, Chennai – 600 028. Pan: Aadcr 5653C

E R PER PADMAVATHY.S, A.M: This appeal and stay application by the assessee are against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") dated 05.12.2025 for Assessment Year (AY) 2018- 19. The assessee raised the following

SREE NAVALADIYAN FINANCE,SALEM vs. DCIT,CENTRAL CIRCLE, SALEM

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

E R PER MAHAVIR SINGH, VICE PRESIDENT: 1. These appeals by the assessee are arising out of different orders of the Commissioner of Income Tax (Appeals)-20, Chennai in ITA Nos.139, 140, 141 & 142/CIT(A)/2023-24 of even date 25.09.2023. The assessments were framed by the Assistant Commissioner of Income Tax, Company Circle V(4), Chennai for the ITA Nos.1154

SREE NAVALADIAN FINANCE,NAMAKKAL vs. ITO, SALEM

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

E R PER MAHAVIR SINGH, VICE PRESIDENT: 1. These appeals by the assessee are arising out of different orders of the Commissioner of Income Tax (Appeals)-20, Chennai in ITA Nos.139, 140, 141 & 142/CIT(A)/2023-24 of even date 25.09.2023. The assessments were framed by the Assistant Commissioner of Income Tax, Company Circle V(4), Chennai for the ITA Nos.1154

SREE NAVALADIYAN FINANCE,NAMAKKAL vs. DCIT, CENT CIRCLE, SALEM

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

E R PER MAHAVIR SINGH, VICE PRESIDENT: 1. These appeals by the assessee are arising out of different orders of the Commissioner of Income Tax (Appeals)-20, Chennai in ITA Nos.139, 140, 141 & 142/CIT(A)/2023-24 of even date 25.09.2023. The assessments were framed by the Assistant Commissioner of Income Tax, Company Circle V(4), Chennai for the ITA Nos.1154

SREENAVALADIAN FINANCE,SALEM vs. DCIT,CENTRALCIRCLE, SALEM

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

E R PER MAHAVIR SINGH, VICE PRESIDENT: 1. These appeals by the assessee are arising out of different orders of the Commissioner of Income Tax (Appeals)-20, Chennai in ITA Nos.139, 140, 141 & 142/CIT(A)/2023-24 of even date 25.09.2023. The assessments were framed by the Assistant Commissioner of Income Tax, Company Circle V(4), Chennai for the ITA Nos.1154