M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

68 ITR 760 (SC), means that he is not liable to be assessed by a proceeding for rectification under Sec. 35, sub-section (1), he is not ‘denying his liability to be assessed under this Act’. His objection then is only against a proceeding for assessment under a particular provision of the Act. He does

M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

68 ITR 760 (SC), means that he is not liable to be assessed by a proceeding for rectification under Sec. 35, sub-section (1), he is not ‘denying his liability to be assessed under this Act’. His objection then is only against a proceeding for assessment under a particular provision of the Act. He does

M/S. ARCHANA FEMALE CHILD TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

68 ITR 760 (SC), means that he is not liable to be assessed by a proceeding for rectification under Sec. 35, sub-section (1), he is not ‘denying his liability to be assessed under this Act’. His objection then is only against a proceeding for assessment under a particular provision of the Act. He does

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

68 ITR 760 (SC), means that he is not liable to be assessed by a proceeding for rectification under Sec. 35, sub-section (1), he is not ‘denying his liability to be assessed under this Act’. His objection then is only against a proceeding for assessment under a particular provision of the Act. He does

M/S. ANISH KUMAR EDUCATION TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

68 ITR 760 (SC), means that he is not liable to be assessed by a proceeding for rectification under Sec. 35, sub-section (1), he is not ‘denying his liability to be assessed under this Act’. His objection then is only against a proceeding for assessment under a particular provision of the Act. He does

M/S. ANISH KUMAR EDUCATION TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

68 ITR 760 (SC), means that he is not liable to be assessed by a proceeding for rectification under Sec. 35, sub-section (1), he is not ‘denying his liability to be assessed under this Act’. His objection then is only against a proceeding for assessment under a particular provision of the Act. He does

ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

68 ITR 760 (SC), means that he is not liable to be assessed by a proceeding for rectification under Sec. 35, sub-section (1), he is not ‘denying his liability to be assessed under this Act’. His objection then is only against a proceeding for assessment under a particular provision of the Act. He does

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

68 ITR 760 (SC), means that he is not liable to be assessed by a proceeding for rectification under Sec. 35, sub-section (1), he is not ‘denying his liability to be assessed under this Act’. His objection then is only against a proceeding for assessment under a particular provision of the Act. He does

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

68 ITR 760 (SC), means that he is not liable to be assessed by a proceeding for rectification under Sec. 35, sub-section (1), he is not ‘denying his liability to be assessed under this Act’. His objection then is only against a proceeding for assessment under a particular provision of the Act. He does

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

68 ITR 760 (SC), means that he is not liable to be assessed by a proceeding for rectification under Sec. 35, sub-section (1), he is not ‘denying his liability to be assessed under this Act’. His objection then is only against a proceeding for assessment under a particular provision of the Act. He does

PALANISAMY RAGHUPATHY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

68==\ndistinct Profit and Loss account and Balance sheets are maintained in \nthe form of the monthly books along with other daily, weekly books. \nThe Assessing officer has incorporated scanned copies of sample pages \nof the different pages of the seized books / seized Profit and Loss \naccount and Balance Sheets in the assessment orders.\nThe firm PP Financiers Karur

SELLAMUTHU KABILAN,BENGALURU vs. ACIT, CENTRAL CRICLE 3, COIMBATORE, COIMBATORE

144 of the Act, as detailed in paragraph 1 of \nthis order, making various additions on both substantive as well as \nprotective bases.\n4. Aggrieved by the assessment orders, the assessees preferred \nappeals before the Learned Commissioner of Income Tax (Appeals).\nBy orders dated 31.07.2024, except in the case of PP Enterprises \n(Oddanchatram) wherein the appellate order was passed

P KUPPUCHAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

144 of the Act, as detailed in paragraph 1 of\nthis order, making various additions on both substantive as well as\nprotective bases.\n4. Aggrieved by the assessment orders, the assessees preferred\nappeals before the Learned Commissioner of Income Tax (Appeals).\nBy orders dated 31.07.2024, except in the case of PP Enterprises\n(Oddanchatram) wherein the appellate order was passed

M/S. P.P. FINANCIERS,CHENNAI vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

144 of the Act, as detailed in paragraph 1 of\nthis order, making various additions on both substantive as well as\nprotective bases.\n4. Aggrieved by the assessment orders, the assessees preferred\nappeals before the Learned Commissioner of Income Tax (Appeals).\nBy orders dated 31.07.2024, except in the case of PP Enterprises\n(Oddanchatram) wherein the appellate order was passed

SELLAMUTHU KABILAN,BENGALURU vs. ACIT, CENTRAL CRICLE 3, COIMBATORE, COIMBATORE

3). It is not known whether these documents\nbelong to PP Financiers, Oddanchatram or PP Enterprises,\nOddanchatram. It is unclear as to how the Assessing Officer\nhas arrived at the quantum of addition based on the above\ndocuments.\n12. Without prejudice to the above, amendment in section\n115BBE increasing the rate of tax to 60% is not retrospectively\napplicable

SELLAMUTHU KABILAN,BENGALURU vs. ACIT, CENTRAL CRICLE 3, COIMBATORE, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

144 of the Act, as detailed in paragraph 1 of this order, making various additions on both substantive as well as protective bases. 4. Aggrieved by the assessment orders, the assessees preferred appeals before the Learned Commissioner of Income Tax (Appeals). By orders dated 31.07.2024, except in the case of PP Enterprises (Oddanchatram) wherein the appellate order was passed

P.P. FINANCIERS,DINDIGUL vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

144 of the Act, as detailed in paragraph 1 of \nthis order, making various additions on both substantive as well as \nprotective bases. \n4. Aggrieved by the assessment orders, the assessees preferred \nappeals before the Learned Commissioner of Income Tax (Appeals).\nBy orders dated 31.07.2024, except in the case of PP Enterprises \n(Oddanchatram) wherein the appellate order was passed

M/S. P.P. ENTERPRISES,BENGALURU vs. ACIT< CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

144 of the Act, as detailed in paragraph 1 of this order, making various additions on both substantive as well as protective bases. 4. Aggrieved by the assessment orders, the assessees preferred appeals before the Learned Commissioner of Income Tax (Appeals). By orders dated 31.07.2024, except in the case of PP Enterprises (Oddanchatram) wherein the appellate order was passed