BONDALAPATI SHIVAJI RAO,CHENNAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(2), CHENNAI, CHENNAI

In the result, appeal filed by the assessee stands allowed and\nappeal filed by the Revenue is dismissed

68) rendered on similar facts and circumstances,\nwherein also the assessment order was quashed by this Tribunal, by\nholding as under: -\n\"4. We have heard the Learned Representatives of both the parties.\nLearned Counsel for the Assessee submitted that A.O. should have\npassed the assessment order under section 153C

ARVIND NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1),, CHENNAI

In the result, all appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

153C of the Act for AY 2014-15 in terms of the fourth proviso to Section 153A of the Act and thus urged us to reject this legal challenge raised by the assessee as well. 20. The Ld. AR in his rejoinder submitted that, the regular books of accounts of M/s Binny Limited cannot tantamount to incriminating material

ARVIND NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1), CHENNAI

In the result, all appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

153C of the Act for AY 2014-15 in terms of the fourth proviso to Section 153A of the Act and thus urged us to reject this legal challenge raised by the assessee as well. 20. The Ld. AR in his rejoinder submitted that, the regular books of accounts of M/s Binny Limited cannot tantamount to incriminating material

ARVIND NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1), CHENNAI

In the result, all appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

153C of the Act for AY 2014-15 in terms of the fourth proviso to Section 153A of the Act and thus urged us to reject this legal challenge raised by the assessee as well. 20. The Ld. AR in his rejoinder submitted that, the regular books of accounts of M/s Binny Limited cannot tantamount to incriminating material

ARVIND NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1),, CHENNAI

In the result, all appeals filed by the assessee are allowed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

153C of the Act for AY 2014-15 in terms of the fourth proviso to Section 153A of the Act and thus urged us to reject this legal challenge raised by the assessee as well. 20. The Ld. AR in his rejoinder submitted that, the regular books of accounts of M/s Binny Limited cannot tantamount to incriminating material

DEPUTY COMMISSIONER OF INCOME TAX, MADURAI vs. SITARAM JEWELLERS, MADURAI

In the result, both the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

68,690/- Rs. 5,15,320/- & Rs.47,54,440/-for the AY(s) 2018-19, 2019-20, 2020-21 & 2021-22 respectively.” 17. Aggrieved by the order of the ld.CIT(A) the revenue is in appeal before us. ITA No.915/Chny/2025 for the A.Y.2020-21 18. At the outset the ld.AR for the assessee relying on Rule 27 of the ITAT Rules

DEPUTY COMMISSIONER OF INCOME TAX, MADURAI vs. SITARAM JEWELLERS, MADURAI

In the result, both the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

68,690/- Rs. 5,15,320/- & Rs.47,54,440/-for the AY(s) 2018-19, 2019-20, 2020-21 & 2021-22 respectively.” 17. Aggrieved by the order of the ld.CIT(A) the revenue is in appeal before us. ITA No.915/Chny/2025 for the A.Y.2020-21 18. At the outset the ld.AR for the assessee relying on Rule 27 of the ITAT Rules

ARVIND NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1),, CHENNAI

In the result, all appeals filed by the assessee are allowed

153C\nof the Act for AY 2014-15 in terms of the fourth proviso to Section 153A\nof the Act and thus urged us to reject this legal challenge raised by the\nassessee as well.\n20. The Ld. AR in his rejoinder submitted that, the regular books of\naccounts of M/s Binny Limited cannot tantamount to incriminating\nmaterial

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), CHENNAI, CHENNAI vs. RAMANATHAN VISWANATHAN, CHENNAI

In the result, all appeals filed by the assessee are allowed and the appeals of the Revenue are dismissed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

153C of the Act on 03.12.2018. 51. Though we find that the statement(s) dated 03.04.2017 & 10.04.2017 had been retracted and also subjected to cross-examination prior to the recording of satisfaction note by the AO, we however consider it prudent to once examine its contents as well. Having gone through these statements, it is seen that, Shri

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SUBRAMANIAM KATHIRESAN, CHENNAI

In the result, appeal filed by the Revenue for AY 2014-15 is dismissed

Bench: Shri Aby T. Varkey & Shri Jagadish

153C of the Act; and additional condition precedents are also required to be satisfied by the AO of the assessee which has been discussed (supra) by virtue of Finance Act, 2014 & 2017 (supra). 21. From a perusal of the aforesaid ‘satisfaction-note’ reveals that the AO discerns about search conducted in the premises of Shri G.N.Anbuchezhian & Shri Aravindan Ramalingam

R.VISWANATHAN,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4),, CHENNAI

153C of the Act on\n03.12.2018.\n51. Though we find that the statement(s) dated 03.04.2017 &\n10.04.2017 had been retracted and also subjected to cross-examination\nprior to the recording of satisfaction note by the AO, we however consider\nit prudent to once examine its contents as well. Having gone through\nthese statements, it is seen that, Shri

R.VISWANATHAN,,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4),, CHENNAI

153C of the Act on\n03.12.2018.\n51. Though we find that the statement(s) dated 03.04.2017 &\n10.04.2017 had been retracted and also subjected to cross-examination\nprior to the recording of satisfaction note by the AO, we however consider\nit prudent to once examine its contents as well. Having gone through\nthese statements, it is seen that, Shri

R.VISWANATHAN,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), CHENNAI

153C of the Act on\n03.12.2018.\n51. Though we find that the statement(s) dated 03.04.2017 &\n10.04.2017 had been retracted and also subjected to cross-examination\nprior to the recording of satisfaction note by the AO, we however consider\nit prudent to once examine its contents as well. Having gone through\nthese statements, it is seen that, Shri

P.ANBAZHAGAN,KOMARAPALAYAM vs. DCIT, SALEM

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos. 2174 To 2178/Mds/2013 िनधा"रण वष" / Assessment Years :2002-03, 2003-04,2004-05,2005-06 & 2006-07 Smt. A. Jothimani, The Deputy Commissioner Of No.11-D-2, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No. 2183/Mds/2013 िनधा"रण वष" / Assessment Year : 2001-02 The Deputy Commissioner Of Shri P. Anbazhagan Income Tax, V. No.11-D-2, Sivasakthi Nagar, Central Circle, Bye-Pass Road, Salem. Komarapalayam-638183 Pan : Aavpa7006J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos. 2172 & 2173/Mds/2013 िनधा"रण वष" / Assessment Years : 2005-06 & 2006-07 M/S. Anburaj Exports, The Deputy Commissioner Of No.11-D, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

68 of the Act for the assessment year 2002-03. According to the Ld. Counsel, the assessee is a person other than the search person. The addition was admittedly made under Section 153C

A. JOTHIMANI,KOMARAPALAYAM vs. DCIT, SALEM

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos. 2174 To 2178/Mds/2013 िनधा"रण वष" / Assessment Years :2002-03, 2003-04,2004-05,2005-06 & 2006-07 Smt. A. Jothimani, The Deputy Commissioner Of No.11-D-2, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No. 2183/Mds/2013 िनधा"रण वष" / Assessment Year : 2001-02 The Deputy Commissioner Of Shri P. Anbazhagan Income Tax, V. No.11-D-2, Sivasakthi Nagar, Central Circle, Bye-Pass Road, Salem. Komarapalayam-638183 Pan : Aavpa7006J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos. 2172 & 2173/Mds/2013 िनधा"रण वष" / Assessment Years : 2005-06 & 2006-07 M/S. Anburaj Exports, The Deputy Commissioner Of No.11-D, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

68 of the Act for the assessment year 2002-03. According to the Ld. Counsel, the assessee is a person other than the search person. The addition was admittedly made under Section 153C

A. JOTHIMANI,KOMARAPALAYAM vs. DCIT, SALEM

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos. 2174 To 2178/Mds/2013 िनधा"रण वष" / Assessment Years :2002-03, 2003-04,2004-05,2005-06 & 2006-07 Smt. A. Jothimani, The Deputy Commissioner Of No.11-D-2, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No. 2183/Mds/2013 िनधा"रण वष" / Assessment Year : 2001-02 The Deputy Commissioner Of Shri P. Anbazhagan Income Tax, V. No.11-D-2, Sivasakthi Nagar, Central Circle, Bye-Pass Road, Salem. Komarapalayam-638183 Pan : Aavpa7006J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos. 2172 & 2173/Mds/2013 िनधा"रण वष" / Assessment Years : 2005-06 & 2006-07 M/S. Anburaj Exports, The Deputy Commissioner Of No.11-D, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

68 of the Act for the assessment year 2002-03. According to the Ld. Counsel, the assessee is a person other than the search person. The addition was admittedly made under Section 153C

A. JOTHIMANI,KOMARAPALAYAM vs. DCIT, SALEM

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos. 2174 To 2178/Mds/2013 िनधा"रण वष" / Assessment Years :2002-03, 2003-04,2004-05,2005-06 & 2006-07 Smt. A. Jothimani, The Deputy Commissioner Of No.11-D-2, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No. 2183/Mds/2013 िनधा"रण वष" / Assessment Year : 2001-02 The Deputy Commissioner Of Shri P. Anbazhagan Income Tax, V. No.11-D-2, Sivasakthi Nagar, Central Circle, Bye-Pass Road, Salem. Komarapalayam-638183 Pan : Aavpa7006J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos. 2172 & 2173/Mds/2013 िनधा"रण वष" / Assessment Years : 2005-06 & 2006-07 M/S. Anburaj Exports, The Deputy Commissioner Of No.11-D, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

68 of the Act for the assessment year 2002-03. According to the Ld. Counsel, the assessee is a person other than the search person. The addition was admittedly made under Section 153C

A. JOTHIMANI,KOMARAPALAYAM vs. DCIT, SALEM

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos. 2174 To 2178/Mds/2013 िनधा"रण वष" / Assessment Years :2002-03, 2003-04,2004-05,2005-06 & 2006-07 Smt. A. Jothimani, The Deputy Commissioner Of No.11-D-2, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No. 2183/Mds/2013 िनधा"रण वष" / Assessment Year : 2001-02 The Deputy Commissioner Of Shri P. Anbazhagan Income Tax, V. No.11-D-2, Sivasakthi Nagar, Central Circle, Bye-Pass Road, Salem. Komarapalayam-638183 Pan : Aavpa7006J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos. 2172 & 2173/Mds/2013 िनधा"रण वष" / Assessment Years : 2005-06 & 2006-07 M/S. Anburaj Exports, The Deputy Commissioner Of No.11-D, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

68 of the Act for the assessment year 2002-03. According to the Ld. Counsel, the assessee is a person other than the search person. The addition was admittedly made under Section 153C

SHRI ANBURAJ EXPORTS,KOMARAPALAYAM vs. DCIT, SALEM

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos. 2174 To 2178/Mds/2013 िनधा"रण वष" / Assessment Years :2002-03, 2003-04,2004-05,2005-06 & 2006-07 Smt. A. Jothimani, The Deputy Commissioner Of No.11-D-2, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No. 2183/Mds/2013 िनधा"रण वष" / Assessment Year : 2001-02 The Deputy Commissioner Of Shri P. Anbazhagan Income Tax, V. No.11-D-2, Sivasakthi Nagar, Central Circle, Bye-Pass Road, Salem. Komarapalayam-638183 Pan : Aavpa7006J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos. 2172 & 2173/Mds/2013 िनधा"रण वष" / Assessment Years : 2005-06 & 2006-07 M/S. Anburaj Exports, The Deputy Commissioner Of No.11-D, Sivasakthi Nagar, V. Income Tax, Bye-Pass Road, Central Circle, Komarapalayam Salem. Pan : Adopj2834Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

68 of the Act for the assessment year 2002-03. According to the Ld. Counsel, the assessee is a person other than the search person. The addition was admittedly made under Section 153C