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

164(1) of the Act.” The assessee vide letter dated 09.05.2019, objected to reasons for reopening of assessment for the impugned assessment year. The AO considered these reasons and rejected the objections vide order in F.No.AAATA6596R/2019- 20 dated 09.08.2019. The AO after rejection of objections raised for reopening of assessment, requested the assessee to appear in the re-assessment

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

164(1) of the Act.” The assessee vide letter dated 09.05.2019, objected to reasons for reopening of assessment for the impugned assessment year. The AO considered these reasons and rejected the objections vide order in F.No.AAATA6596R/2019- 20 dated 09.08.2019. The AO after rejection of objections raised for reopening of assessment, requested the assessee to appear in the re-assessment

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

164(1) of the Act.” The assessee vide letter dated 09.05.2019, objected to reasons for reopening of assessment for the impugned assessment year. The AO considered these reasons and rejected the objections vide order in F.No.AAATA6596R/2019- 20 dated 09.08.2019. The AO after rejection of objections raised for reopening of assessment, requested the assessee to appear in the re-assessment

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

164(1) of the Act.” The assessee vide letter dated 09.05.2019, objected to reasons for reopening of assessment for the impugned assessment year. The AO considered these reasons and rejected the objections vide order in F.No.AAATA6596R/2019- 20 dated 09.08.2019. The AO after rejection of objections raised for reopening of assessment, requested the assessee to appear in the re-assessment

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

164(1) of the Act.” The assessee vide letter dated 09.05.2019, objected to reasons for reopening of assessment for the impugned assessment year. The AO considered these reasons and rejected the objections vide order in F.No.AAATA6596R/2019- 20 dated 09.08.2019. The AO after rejection of objections raised for reopening of assessment, requested the assessee to appear in the re-assessment

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

164(1) of the Act.” The assessee vide letter dated 09.05.2019, objected to reasons for reopening of assessment for the impugned assessment year. The AO considered these reasons and rejected the objections vide order in F.No.AAATA6596R/2019- 20 dated 09.08.2019. The AO after rejection of objections raised for reopening of assessment, requested the assessee to appear in the re-assessment

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

164(1) of the Act.” The assessee vide letter dated 09.05.2019, objected to reasons for reopening of assessment for the impugned assessment year. The AO considered these reasons and rejected the objections vide order in F.No.AAATA6596R/2019- 20 dated 09.08.2019. The AO after rejection of objections raised for reopening of assessment, requested the assessee to appear in the re-assessment

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

164(1) of the Act.” The assessee vide letter dated 09.05.2019, objected to reasons for reopening of assessment for the impugned assessment year. The AO considered these reasons and rejected the objections vide order in F.No.AAATA6596R/2019- 20 dated 09.08.2019. The AO after rejection of objections raised for reopening of assessment, requested the assessee to appear in the re-assessment

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

164(1) of the Act.” The assessee vide letter dated 09.05.2019, objected to reasons for reopening of assessment for the impugned assessment year. The AO considered these reasons and rejected the objections vide order in F.No.AAATA6596R/2019- 20 dated 09.08.2019. The AO after rejection of objections raised for reopening of assessment, requested the assessee to appear in the re-assessment

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

164(1) of the Act.” The assessee vide letter dated 09.05.2019, objected to reasons for reopening of assessment for the impugned assessment year. The AO considered these reasons and rejected the objections vide order in F.No.AAATA6596R/2019- 20 dated 09.08.2019. The AO after rejection of objections raised for reopening of assessment, requested the assessee to appear in the re-assessment

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

164(1) of the Act.” The assessee vide letter dated 09.05.2019, objected to reasons for reopening of assessment for the impugned assessment year. The AO considered these reasons and rejected the objections vide order in F.No.AAATA6596R/2019- 20 dated 09.08.2019. The AO after rejection of objections raised for reopening of assessment, requested the assessee to appear in the re-assessment

AADARSH SURANA, CHENNAI,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI, CHENNAI

2)(a), however, the circulars as\ncontemplated therein cannot be adverse to the assessee. Thus, the authority\nwhich wields the power for its own advantage under the Act is given the right\nto forego the advantage when required to wield it in the manner it considers\njust by relaxing the rigour of the law or in other permissible manners

DCIT CORPORATE CIRCLE 1 (1), CHENNAI vs. M/S ABAN VENTURES PVT LTD, CHENNAI

In the result the appeal of the Revenue and the appeals of the assessee are dismissed

Bench: Shri N.R.S. Ganesan & Shri A.Mohan Alankamony

68 of the Act with respect to the sum found credited in the books of accounts of the assessee against which no satisfactory explanation was offered. 6. Revenue’s Appeal, Assessment year 2013-14:- The brief facts of the case are that the assessee is a private limited company engaged in the business of servicing and repairing rigs, filed

REJI ABRAHAM,CHENNAI vs. DCIT CORPORATE CIRCLE 1(1), CHENNAI

In the result the appeal of the Revenue and the appeals of the assessee are dismissed

Bench: Shri N.R.S. Ganesan & Shri A.Mohan Alankamony

68 of the Act with respect to the sum found credited in the books of accounts of the assessee against which no satisfactory explanation was offered. 6. Revenue’s Appeal, Assessment year 2013-14:- The brief facts of the case are that the assessee is a private limited company engaged in the business of servicing and repairing rigs, filed

INCOME TAX OFFICER , BIBIKULAM MADURAI vs. D N PUBLIC CHARITABLE TRUST, ARASARADI MADURAI TAMIL NADU

In the result, Cross Objections filed by the assessee are partly

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

164(2) of the Act He further held that once there was violation under section 13(1)(c), the trust would lose exemption under section 11 in respect of the other income also and thereby added Rs.19,59,537/-and taxed the same at maximum marginal rate. 5.5 The appellant has contended that the trust installed the Siemens

VARADAPPAN NATARAJAN,RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, both the appeals of assessee in ITA No

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

68,972/- on account of professional income. Details of interest income claimed by appellant is as under: Sl.NO. Particulars Amount 1 SBI Mortgage Loan Interest Rs.6,50,176 2 Jewell Loan Interest Rs.2,10,000 3 Tata Capital Loan Interest Rs.2,33,028 4 LIC Loan Interest Rs.4,01,440 Total Rs.14,94,644 7.3.3 The AO noticed that entire

SHRI V. NATARAJAN (INDIVIDUAL),RASIPURAM vs. ACIT, CENTRAL CIRCLE,, SALEM

In the result, both the appeals of assessee in ITA No

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1535 & 1801/Chny/2024 ननिाारण वर्ा/Assessment Years: 2016-17 & 2015-16 V. Varadappan Natarajan/ The Acit, V. Natarajan (Individual), Central Circle, No.64-C, Rotary Nagar, Salem. Rasipuram Tamil Nadu-637 408. [Pan: Acgpn1477Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.T.S. Lakshmi Venkataraman, Fca (Virtual) प्रत्यर्थी की ओर से /Respondent By : Mr.Shiva Srinivas, Cit सुनवाईकीतारीख/Date Of Hearing : 09.10.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.10.2025

68,972/- on account of professional income. Details of interest income claimed by appellant is as under: Sl.NO. Particulars Amount 1 SBI Mortgage Loan Interest Rs.6,50,176 2 Jewell Loan Interest Rs.2,10,000 3 Tata Capital Loan Interest Rs.2,33,028 4 LIC Loan Interest Rs.4,01,440 Total Rs.14,94,644 7.3.3 The AO noticed that entire

ROYAL SUNDARAM GENERAL INSURANCE COMPANY LTD,CHENNAI vs. DCIT, LTU, CHENNAI

In the result, the appeals of the assesse and Revenue are dealt as under:-

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Dy. Commissioner Of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Vikaram Vijayaraghavan, Advocate अपीलार्थी की ओर से/ Assessee By प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, Sr.Standing Counsel For It Dept. सुनवाई की तारीख/Date Of Hearing : 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025

section 37(1) of the Act by the learned Commissioner of income-tax (Appeals). 010. 011. Fact shows that the assessee has debited the above sum to the profit and loss account and claimed as allowable. The Assessing Officer questioned the same and assessee submitted that the above claims are incurred on account of the contractual obligations between

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, the appeals of the assesse and Revenue are dealt as under:-

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Dy. Commissioner Of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Vikaram Vijayaraghavan, Advocate अपीलार्थी की ओर से/ Assessee By प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, Sr.Standing Counsel For It Dept. सुनवाई की तारीख/Date Of Hearing : 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025

section 37(1) of the Act by the learned Commissioner of income-tax (Appeals). 010. 011. Fact shows that the assessee has debited the above sum to the profit and loss account and claimed as allowable. The Assessing Officer questioned the same and assessee submitted that the above claims are incurred on account of the contractual obligations between