DCIT, CHENNAI vs. THE OFFICIAL LIQUIDATOR M/S. MASCON GLOBAL LTD. (IN LIQUIDATION), CHENNAI

Accordingly, the ground raised by the Revenue is dismissed

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

172 (Guj) considered an identical issue. In fact, the Gujarat High Court framed the following substantial question of law for adjudication: "Whether the Income-tax Appellate Tribunal was right in law in coming to the conclusion that when on the ground on which the reopening of assessment is based, no additions are made by the Assessing Officer in the order

ACIT, CHENNAI vs. M/S. MASCON GLOBAL LTD., CHENNAI

Accordingly, the ground raised by the Revenue is dismissed

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

172 (Guj) considered an identical issue. In fact, the Gujarat High Court framed the following substantial question of law for adjudication: "Whether the Income-tax Appellate Tribunal was right in law in coming to the conclusion that when on the ground on which the reopening of assessment is based, no additions are made by the Assessing Officer in the order

DCIT, CHENNAI vs. THE OFFICIAL LIQUIDATOR M/S. MASCON GLOBAL LTD. (IN LIQUIDATION), CHENNAI

Accordingly, the ground raised by the Revenue is dismissed

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

172 (Guj) considered an identical issue. In fact, the Gujarat High Court framed the following substantial question of law for adjudication: "Whether the Income-tax Appellate Tribunal was right in law in coming to the conclusion that when on the ground on which the reopening of assessment is based, no additions are made by the Assessing Officer in the order

DCIT, CHENNAI vs. THE OFFICIAL LIQUIDATOR M/S. MASCON GLOBAL LTD. (IN LIQUIDATION), CHENNAI

Accordingly, the ground raised by the Revenue is dismissed

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

172 (Guj) considered an identical issue. In fact, the Gujarat High Court framed the following substantial question of law for adjudication: "Whether the Income-tax Appellate Tribunal was right in law in coming to the conclusion that when on the ground on which the reopening of assessment is based, no additions are made by the Assessing Officer in the order

ACIT NON CORP CIRCLE 1 (1) FORMERLY KNOWN AS BUSINESS CIRCLE 1, CHENNAI vs. M/S DEOLITE HASKINS & SELLS, CHENNAI

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

3.—For the purpose of assessment or reassessment under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment, and such issue comes to his notice subsequently in the course of the proceedings under this section, notwithstanding that the reasons for such issue have not been included

ACIT NON CORP CIRCLE 1 (1) FORMERLY KNOWN AS BUSINESS CIRCLE 1, CHENNAI vs. M/S DEOLITE HASKINS & SELLS, CHENNAI

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

3.—For the purpose of assessment or reassessment under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment, and such issue comes to his notice subsequently in the course of the proceedings under this section, notwithstanding that the reasons for such issue have not been included

ACIT NON CORP CIRCLE 1 (1) FORMERLY KNOWN AS BUSINESS CIRCLE 1, CHENNAI vs. M/S DEOLITE HASKINS & SELLS, CHENNAI

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

3.—For the purpose of assessment or reassessment under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment, and such issue comes to his notice subsequently in the course of the proceedings under this section, notwithstanding that the reasons for such issue have not been included

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

172\n-\n2014-15\n5,33,000\n3,87,64,907\n-\n2015-16\n1,63,10,665\n4,03,71,296\n-\n2016-17\n1,78,44,300\n4,61,36,950\n-\n2017-18\n-\n4,27,25,426\n-\n2018-19\n-\n4,68,07,051\n79,56,500\nTotal

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

172 -\n2014-15 5,33,000 3,87,64,907 -\n2015-16 1,63,10,665 4,03,71,296 -\n2016-17 1,78,44,300 4,61,36,950 -\n2017-18 - 4,27,25,426 -\n2018-19 - 4,68,07,051 79,56,500\nTotal 17,88,81,965 29,02,36,910 79,56,500\n66. Before

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

172 -\n2014-15 5,33,000 3,87,64,907 -\n2015-16 1,63,10,665 4,03,71,296 -\n2016-17 1,78,44,300 4,61,36,950 -\n2017-18 - 4,27,25,426 -\n2018-19 - 4,68,07,051 79,56,500\nTotal 17,88,81,965 29,02,36,910 79,56,500\n66. Before

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

172 -\n2014-15 5,33,000 3,87,64,907 -\n2015-16 1,63,10,665 4,03,71,296 -\n2016-17 1,78,44,300 4,61,36,950 -\n2017-18 - 4,27,25,426 -\n2018-19 - 4,68,07,051 79,56,500\nTotal 17,88,81,965 29,02,36,910 79,56,500\n66. Before

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

172 - \n2014-15 5,33,000 3,87,64,907 - \n2015-16 1,63,10,665 4,03,71,296 - \n2016-17 1,78,44,300 4,61,36,950 - \n2017-18 - 4,27,25,426 - \n2018-19 - 4,68,07,051 79,56,500 \nTotal 17,88,81,965 29,02,36,910 79,56,500 \n66. Before

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

172 -\n2014-15 5,33,000 3,87,64,907 -\n2015-16 1,63,10,665 4,03,71,296 -\n2016-17 1,78,44,300 4,61,36,950 -\n2017-18 - 4,27,25,426 -\n2018-19 - 4,68,07,051 79,56,500\nTotal 17,88,81,965 29,02,36,910 79,56,500\n66. Before

M/S. P.P. FINANCIERS,KARUR 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

172 - 2014-15 5,33,000 3,87,64,907 - 2015-16 1,63,10,665 4,03,71,296 - 2016-17 1,78,44,300 4,61,36,950 - 2017-18 - 4,27,25,426 - 2018-19 - 4,68,07,051 79,56,500 Total 17,88,81,965 29,02,36,910 79,56,500 66. Before

P. PALANISAMY,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

172 - 2014-15 5,33,000 3,87,64,907 - 2015-16 1,63,10,665 4,03,71,296 - 2016-17 1,78,44,300 4,61,36,950 - 2017-18 - 4,27,25,426 - 2018-19 - 4,68,07,051 79,56,500 Total 17,88,81,965 29,02,36,910 79,56,500 66. Before

M/S. P.P. FINANCIERS,KARUR 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

172 - 2014-15 5,33,000 3,87,64,907 - 2015-16 1,63,10,665 4,03,71,296 - 2016-17 1,78,44,300 4,61,36,950 - 2017-18 - 4,27,25,426 - 2018-19 - 4,68,07,051 79,56,500 Total 17,88,81,965 29,02,36,910 79,56,500 66. Before

P. PALANISAMY,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

172 - 2014-15 5,33,000 3,87,64,907 - 2015-16 1,63,10,665 4,03,71,296 - 2016-17 1,78,44,300 4,61,36,950 - 2017-18 - 4,27,25,426 - 2018-19 - 4,68,07,051 79,56,500 Total 17,88,81,965 29,02,36,910 79,56,500 66. Before

PALANISAMY RAGHUPATHY,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

172 - 2014-15 5,33,000 3,87,64,907 - 2015-16 1,63,10,665 4,03,71,296 - 2016-17 1,78,44,300 4,61,36,950 - 2017-18 - 4,27,25,426 - 2018-19 - 4,68,07,051 79,56,500 Total 17,88,81,965 29,02,36,910 79,56,500 66. Before

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

172 - 2014-15 5,33,000 3,87,64,907 - 2015-16 1,63,10,665 4,03,71,296 - 2016-17 1,78,44,300 4,61,36,950 - 2017-18 - 4,27,25,426 - 2018-19 - 4,68,07,051 79,56,500 Total 17,88,81,965 29,02,36,910 79,56,500 66. Before