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

147 of the Act. As a consequence, the timelines for\nsearch related cases qua AYs prior to AY 2021-22, would be governed by\nfirst proviso to Section 149(1)(b) of the Act and therefore the notice for\nreopening the assessment u/s 148 of the Act can be issued, only if such\nAY could have otherwise been validly reopened

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

147 of the Act. As a consequence, the timelines for\nsearch related cases qua AYs prior to AY 2021-22, would be governed by\nfirst proviso to Section 149(1)(b) of the Act and therefore the notice for\nreopening the assessment u/s 148 of the Act can be issued, only if such\nAY could have otherwise been validly reopened

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

147 of the Act. As a consequence, the timelines for\nsearch related cases qua AYs prior to AY 2021-22, would be governed by\nfirst proviso to Section 149(1)(b) of the Act and therefore the notice for\nreopening the assessment u/s 148 of the Act can be issued, only if such\nAY could have otherwise been validly reopened

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

Section 153A(1)(b) states that the assessing officer shall assess or Section 153A(1)(b) states that the assessing officer shall assess or Section 153A(1)(b) states that the assessing officer shall assess or reassess the total income of six years immediately preceding the reassess the total income of six years immediately preceding the reassess the total income

DEPUTY COMMISSIONER OF INCOME TAX, NUMGAMBAKKAM vs. JSR INFRA DEVELOPERS PRIVATE LIMITED, CHENNAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri Jagadish

41,057/-. The return of income filed u/s 153C of the Act was also accompanied with the report of income filed u/s 153C of the Act was also accompanied with the report of income filed u/s 153C of the Act was also accompanied with the report of chartered accountant in Form 10CCB, as of chartered accountant in Form 10CCB

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

147 of the Act. As a consequence, the timelines for\nsearch related cases qua AYs prior to AY 2021-22, would be governed by\nfirst proviso to Section 149(1)(b) of the Act and therefore the notice for\nreopening the assessment u/s 148 of the Act can be issued, only if such\nAY could have otherwise been validly reopened

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

147 of the Act. As a consequence, the timelines for\nsearch related cases qua AYs prior to AY 2021-22, would be governed by\nfirst proviso to Section 149(1)(b) of the Act and therefore the notice for\nreopening the assessment u/s 148 of the Act can be issued, only if such\nAY could have otherwise been validly reopened

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

u/s 143(3) of the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the relevant provision of the Act i.e., Section the relevant provision

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

u/s 143(3) of the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the relevant provision of the Act i.e., Section the relevant provision

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

u/s 143(3) of the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the relevant provision of the Act i.e., Section the relevant provision

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

u/s 143(3) of the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the relevant provision of the Act i.e., Section the relevant provision

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

u/s 143(3) of the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the relevant provision of the Act i.e., Section the relevant provision

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

u/s 143(3) of the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the relevant provision of the Act i.e., Section the relevant provision

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

u/s 143(3) of the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the relevant provision of the Act i.e., Section the relevant provision

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

u/s 143(3) of the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the relevant provision of the Act i.e., Section the relevant provision

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

u/s 143(3) of the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the relevant provision of the Act i.e., Section the relevant provision

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

u/s 143(3) of the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the relevant provision of the Act i.e., Section the relevant provision

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

u/s 143(3) of the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the relevant provision of the Act i.e., Section the relevant provision