M/S AVM CHARITIES,CHENNAI vs. ITO, EXEMPTION WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

5. Consequent to survey u/s.133A of the Act, the assessment for AYs 2012-13 to 2016-17, have been re-opened u/s.147 of the Act, for reasons ITA Nos.1632 to 1638/Chny/2023 :: 6 :: recorded, as per which, any income chargeable to tax had been escaped assessment on account of under assessment of rental income from letting out of property to M/s.CFD

M/S AVM CHARITIES,CHENNAI vs. ITO,EXEMPTION WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

5. Consequent to survey u/s.133A of the Act, the assessment for AYs 2012-13 to 2016-17, have been re-opened u/s.147 of the Act, for reasons ITA Nos.1632 to 1638/Chny/2023 :: 6 :: recorded, as per which, any income chargeable to tax had been escaped assessment on account of under assessment of rental income from letting out of property to M/s.CFD

M/S. A V M CHARITIES,CHENNAI vs. ITO, EXEMPTIONS WARD-1, CHENNAI, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

5. Consequent to survey u/s.133A of the Act, the assessment for AYs 2012-13 to 2016-17, have been re-opened u/s.147 of the Act, for reasons ITA Nos.1632 to 1638/Chny/2023 :: 6 :: recorded, as per which, any income chargeable to tax had been escaped assessment on account of under assessment of rental income from letting out of property to M/s.CFD

AVM CHARITIES,CHENNAI vs. ITO, EXEMPTION WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

5. Consequent to survey u/s.133A of the Act, the assessment for AYs 2012-13 to 2016-17, have been re-opened u/s.147 of the Act, for reasons ITA Nos.1632 to 1638/Chny/2023 :: 6 :: recorded, as per which, any income chargeable to tax had been escaped assessment on account of under assessment of rental income from letting out of property to M/s.CFD

M/S AVM CHARITIES ,CHENNAI vs. ITO,EXEMPTIONS WARD-1, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

5. Consequent to survey u/s.133A of the Act, the assessment for AYs 2012-13 to 2016-17, have been re-opened u/s.147 of the Act, for reasons ITA Nos.1632 to 1638/Chny/2023 :: 6 :: recorded, as per which, any income chargeable to tax had been escaped assessment on account of under assessment of rental income from letting out of property to M/s.CFD

AVM CHARITIES,CHENNAI vs. ITO, EXEMPTIONS WARD, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

5. Consequent to survey u/s.133A of the Act, the assessment for AYs 2012-13 to 2016-17, have been re-opened u/s.147 of the Act, for reasons ITA Nos.1632 to 1638/Chny/2023 :: 6 :: recorded, as per which, any income chargeable to tax had been escaped assessment on account of under assessment of rental income from letting out of property to M/s.CFD

M/S AVM CHARITIES,CHENNAI vs. ITO, EXEMPTIONS WARD-1, CHENNAI

In the result, appeals filed by the assessee for AYs 2012-13 to 2014-15 are allowed and appeals filed by the assessee for AYs 2015-16 to 2018-19 are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Ble

5. Consequent to survey u/s.133A of the Act, the assessment for AYs 2012-13 to 2016-17, have been re-opened u/s.147 of the Act, for reasons ITA Nos.1632 to 1638/Chny/2023 :: 6 :: recorded, as per which, any income chargeable to tax had been escaped assessment on account of under assessment of rental income from letting out of property to M/s.CFD

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

80G / 80GGB, disallowance u/s 14A of the Act and disallowance of certain items of expenses. 14A of the Act and disallowance of certain items of expenses. 14A of the Act and disallowance of certain items of expenses. 3. Aggrieved by the ab Aggrieved by the above order(s) of the AO, the assessee preferred ove order

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, 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

80G / 80GGB, disallowance u/s 14A of the Act and disallowance of certain items of expenses. 14A of the Act and disallowance of certain items of expenses. 14A of the Act and disallowance of certain items of expenses. 3. Aggrieved by the ab Aggrieved by the above order(s) of the AO, the assessee preferred ove order

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

80G / 80GGB, disallowance u/s\n14A of the Act and disallowance of certain items of expenses.\n3. Aggrieved by the above order(s) of the AO, the assessee preferred\nappeal before the Ld. CIT(A). The assessee is noted to have challenged\nthe validity of the notices issued u/s 153C of the Act on several fronts.\nTaking into account the submissions

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

80G / 80GGB, disallowance u/s\n14A of the Act and disallowance of certain items of expenses.\n3. Aggrieved by the above order(s) of the AO, the assessee preferred\nappeal before the Ld. CIT(A). The assessee is noted to have challenged\nthe validity of the notices issued u/s 153C of the Act on several fronts.\nTaking into account the submissions

ACIT, KUMBAKONAM vs. CITY UNION BANK LIMITED, KUMBAKONAM

In the result, the appeals filed for the assessment year 2007-08 filed by

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

reassessment was made on account of change of opinion. 4. The Brief facts of the case are the assessee is a Banking Company and Return of Income was filed on 25.10.2007 electronically and the Return of income was processed u/s. 143(1) on 18.02.2008. Subsequently, the case was selected for scrutiny and Assessment was completed u/s

ACIT, KUMBAKONAM vs. CITY UNION BANK LIMITED, KUMBAKONAM

In the result, the appeals filed for the assessment year 2007-08 filed by

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

reassessment was made on account of change of opinion. 4. The Brief facts of the case are the assessee is a Banking Company and Return of Income was filed on 25.10.2007 electronically and the Return of income was processed u/s. 143(1) on 18.02.2008. Subsequently, the case was selected for scrutiny and Assessment was completed u/s

ACIT, KUMBAKONAM vs. CITY UNION BANK LIMITED, KUMBAKONAM

In the result, the appeals filed for the assessment year 2007-08 filed by

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

reassessment was made on account of change of opinion. 4. The Brief facts of the case are the assessee is a Banking Company and Return of Income was filed on 25.10.2007 electronically and the Return of income was processed u/s. 143(1) on 18.02.2008. Subsequently, the case was selected for scrutiny and Assessment was completed u/s

CITY UNION BANK LIMITED,KUMBAKONAM vs. JCIT, KUMBAKONAM

In the result, the appeals filed for the assessment year 2007-08 filed by

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

reassessment was made on account of change of opinion. 4. The Brief facts of the case are the assessee is a Banking Company and Return of Income was filed on 25.10.2007 electronically and the Return of income was processed u/s. 143(1) on 18.02.2008. Subsequently, the case was selected for scrutiny and Assessment was completed u/s

CITY UNION BANK LIMITED,KUMBAKONAM vs. JCIT, KUMBAKONAM

In the result, the appeals filed for the assessment year 2007-08 filed by

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

reassessment was made on account of change of opinion. 4. The Brief facts of the case are the assessee is a Banking Company and Return of Income was filed on 25.10.2007 electronically and the Return of income was processed u/s. 143(1) on 18.02.2008. Subsequently, the case was selected for scrutiny and Assessment was completed u/s

ACIT, KUMBAKONAM vs. CITY UNION BANK LIMITED, KUMBAKONAM

In the result, the appeals filed for the assessment year 2007-08 filed by

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

reassessment was made on account of change of opinion. 4. The Brief facts of the case are the assessee is a Banking Company and Return of Income was filed on 25.10.2007 electronically and the Return of income was processed u/s. 143(1) on 18.02.2008. Subsequently, the case was selected for scrutiny and Assessment was completed u/s

ACIT, KUMBAKONAM vs. CITY UNION BANK LIMITED, KUMBAKONAM

In the result, the appeals filed for the assessment year 2007-08 filed by

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

reassessment was made on account of change of opinion. 4. The Brief facts of the case are the assessee is a Banking Company and Return of Income was filed on 25.10.2007 electronically and the Return of income was processed u/s. 143(1) on 18.02.2008. Subsequently, the case was selected for scrutiny and Assessment was completed u/s

PONDICHERRY AGRO FOODS PVT. LTD.,CHENNAI vs. ITO, CORPORARE WARD-5(2),, CHENNAI

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1753/Chny/2024 िनधा"रण वष"/Assessment Year: 2013-14 Pondicherry Agro Foods P Ltd., The Income Tax Officer, No.1B, 1St Floor, Arihant Jashn, Vs. Corporate Ward -5(2), Rukmani Lakshmipathy Salai, Chennai. 38 (Old 121), Egmore, Chennai – 600 008. Pan: Aaacp 4418N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Anandd Babunath, Ca ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit

5. That the Ld. AO further reiterated the sworn statement of the director of the Herbicure Healthcare Bio-Herbal Research Foundation (HHBHRF) which was never confronted to the Appellant for cross examination except a part of the statement was relied without application of principles of natural justice renders the assessment u/s. 143 (3) r.w.s