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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

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

133A was conducted at the premises of the above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn above trust on 23.02.2013. During the survey proceedings, sworn statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy, the Managing trustee, statements were recorded from R. Palanisamy

SHRI R PANNERSELVAM,,CHENNAI vs. DCIT, CC-3(3),, CHENNAI

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

Bench: Shri Mahavir Singhand Shri Girish Agrawal

Reassessment Order dated 03.06.93 passed u/s. 143(3) r.w.s. 147 of the Act especially when the original assessment order passed u/s. 143(3) of the Act on 15.12.1989 was cancelled by C.I.T. Amritsar vide his order dated 28.02.92 passed u/s. 263 of the Act and no fresh order was passed pursuant thereto. Therefore, the question

G.R.M. CONSTRUCTIONS,NAMAKKAL vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, all the appeals filed by the assessee are partly\nallowed

reassessment proceedings\nwhich has been done after four years from the end of the\n assessment year on same set of facts without any fresh materials\ncoming into the possession of the AO other than the statement\nrecorded in the course of survey U/s 133A on 06.02.2020.\n4. On the facts and circumstances of the case the first appellate

K. PARAMASIVAM,KARUR vs. ITO, WARD-1, KARUR

In the result, all the appeals stand allowed

survey u/s 133A was conducted on 'Karur Kongu Charitable Trust'. Materials were seized, and statements were recorded. The AO later initiated reassessment proceedings u/s 147/148, alleging that the cost of land and construction was not disclosed correctly by the trustees. The reopening occurred after four years from the end of the relevant assessment year.", "held": "The Tribunal held