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

u/s 148 of the Act under the new regime. For\nthis, let us now have a look at the relevant provisions of Section 153A of\nthe Act, which reads as under:-\n\"Notwithstanding anything contained in section 139, section 147, section\n148, section 149, section 151 and section 153, in the case of a person52\nwhere a search is initiated

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

u/s 148 of the Act under the new regime. For\nthis, let us now have a look at the relevant provisions of Section 153A of\nthe Act, which reads as under:-\n\"Notwithstanding anything contained in section 139, section 147, section\n148, section 149, section 151 and section 153, in the case of a person52\nwhere a search is initiated

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

u/s 148 of the Act under the new regime. For\nthis, let us now have a look at the relevant provisions of Section 153A of\nthe Act, which reads as under:-\n\"Notwithstanding anything contained in section 139, section 147, section\n148, section 149, section 151 and section 153, in the case of a person52\nwhere a search is initiated

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

147, section 148, section 149, section 151 and section 153, in the case of a person52 148, section 149, section 151 and section 153, in the case of a person52 148, section 149, section 151 and section 153, in the case of a person52 where a search is initiated under section 132 or books of account, other search is initiated

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

u/s 148 of the Act under the new regime. For\nthis, let us now have a look at the relevant provisions of Section 153A of\nthe Act, which reads as under:-\n\"Notwithstanding anything contained in section 139, section 147, section\n148, section 149, section 151 and section 153, in the case of a person52\nwhere a search is initiated

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

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

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, 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, 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, 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, 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

6 assessment years immediately preceding the assessment year in which search is assessment years immediately preceding the assessment year in which search is assessment years immediately preceding the assessment year in which search is conducted or requisition is made becomes open to assessment or re conducted or requisition is made becomes open to assessment or re conducted or requisition

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

u/s 148 of the Act under the new regime. For\nthis, let us now have a look at the relevant provisions of Section 153A of\nthe Act, which reads as under:-\n\"Notwithstanding anything contained in section 139, section 147, section\n148, section 149, section 151 and section 153, in the case of a person52\nwhere a search is initiated

THE GATE OF HOPE CHARITABLE TRUST,CHENNAI vs. ITO (EXEMPTIONS) WARD-2,, CHENNAI

The appeals of the assessee are allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

c) To create environmental awareness and educate and motivate the general public to work for the environmental equilibrium such as social general public to work for the environmental equilibrium such as social general public to work for the environmental equilibrium such as social forestry, tree planting, waste land management etc. forestry, tree planting, waste land management etc. d) To promote

THE GATE OF HOPE CHARITABLE TRUST,,CHENNAI vs. ITO(E), WARD-2,, CHENNAI

The appeals of the assessee are allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

c) To create environmental awareness and educate and motivate the general public to work for the environmental equilibrium such as social general public to work for the environmental equilibrium such as social general public to work for the environmental equilibrium such as social forestry, tree planting, waste land management etc. forestry, tree planting, waste land management etc. d) To promote

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

6 Taxman 14/131 ITR 1 further held that, the further held that, the expression “reason to believe" reason to believe" occurring in Section 147 is stronger than ring in Section 147 is stronger than ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::24 :: the expression

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

6 Taxman 14/131 ITR 1 further held that, the further held that, the expression “reason to believe" reason to believe" occurring in Section 147 is stronger than ring in Section 147 is stronger than ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::24 :: the expression

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

6 Taxman 14/131 ITR 1 further held that, the further held that, the expression “reason to believe" reason to believe" occurring in Section 147 is stronger than ring in Section 147 is stronger than ITA No.2587/CHNY/2024 & 22 others 2587/CHNY/2024 & 22 others (AYs 2012 (AYs 2012-13 & 2013-14) Shri M. Velusamy & others Shri M. Velusamy & others ::24 :: the expression