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 [constructed, one residential house in India) (hereafter in this section referred to as the new asset), the capital gain shall be dealt with in accordance with the following provisions of this section, that is to say,- (a) if the cost of the new asset is not less than the net consideration in respect of the original asset

DCIT, CHENNAI vs. SIVA VENTURES LTD., CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

234B. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds, at any time before or at the time of hearing of the appeal Each of the above grounds is independent and without prejudice to the other grounds preferred by the Appellant.” ITA Nos.1040/Chny/2014 & 1392, 1393, 1390, 1391, 1973/Chny/2016 ITA Nos.1075/Chny/2014, 663/Chny/2015 (CO No.51/Chny/2014

DCIT, CHENNAI vs. SIVA VENTURES LTD., CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

234B. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds, at any time before or at the time of hearing of the appeal Each of the above grounds is independent and without prejudice to the other grounds preferred by the Appellant.” ITA Nos.1040/Chny/2014 & 1392, 1393, 1390, 1391, 1973/Chny/2016 ITA Nos.1075/Chny/2014, 663/Chny/2015 (CO No.51/Chny/2014

SIVA INDUSTRIES AND HOLDINGS LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

234B. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds, at any time before or at the time of hearing of the appeal Each of the above grounds is independent and without prejudice to the other grounds preferred by the Appellant.” ITA Nos.1040/Chny/2014 & 1392, 1393, 1390, 1391, 1973/Chny/2016 ITA Nos.1075/Chny/2014, 663/Chny/2015 (CO No.51/Chny/2014

DCIT, CHENNAI vs. SIVA VENTURES LIMITED, CHENNAI

In the result, the assessee’s appeals in ITA No 1392/2016 for the

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

234B. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds, at any time before or at the time of hearing of the appeal Each of the above grounds is independent and without prejudice to the other grounds preferred by the Appellant.” ITA Nos.1040/Chny/2014 & 1392, 1393, 1390, 1391, 1973/Chny/2016 ITA Nos.1075/Chny/2014, 663/Chny/2015 (CO No.51/Chny/2014

SRI K.SRIKANTH,,CHENNAI vs. ACIT,, CHENNAI

In the result, all the four appeals adjudicated by us in this order are partly allowed

Bench: Shri George Mathan & Shri Ramit Kochar

234B and 234C of the Act in the computation of taxable total income without assigning proper reasons and justification. 10. The CIT (Appeals) failed to appreciate that there was no proper opportunity given before passing the impugned order and any order passed in violation of the principles of natural justice is nullity in law. 11. The Appellant craves leave

ACIT,, CHENNAI vs. SRI. K.SRIKANTH,, CHENNAI

In the result, all the four appeals adjudicated by us in this order are partly allowed

Bench: Shri George Mathan & Shri Ramit Kochar

234B and 234C of the Act in the computation of taxable total income without assigning proper reasons and justification. 10. The CIT (Appeals) failed to appreciate that there was no proper opportunity given before passing the impugned order and any order passed in violation of the principles of natural justice is nullity in law. 11. The Appellant craves leave

SRI K.SRIKANTH,,CHENNAI vs. ACIT,, CHENNAI

In the result, all the four appeals adjudicated by us in this order are partly allowed

Bench: Shri George Mathan & Shri Ramit Kochar

234B and 234C of the Act in the computation of taxable total income without assigning proper reasons and justification. 10. The CIT (Appeals) failed to appreciate that there was no proper opportunity given before passing the impugned order and any order passed in violation of the principles of natural justice is nullity in law. 11. The Appellant craves leave

SHRI K.SRIKANTH,CHENNAI vs. ACIT, CHENNAI

In the result, all the four appeals adjudicated by us in this order are partly allowed

Bench: Shri George Mathan & Shri Ramit Kochar

234B and 234C of the Act in the computation of taxable total income without assigning proper reasons and justification. 10. The CIT (Appeals) failed to appreciate that there was no proper opportunity given before passing the impugned order and any order passed in violation of the principles of natural justice is nullity in law. 11. The Appellant craves leave

K.BADAL BAI L/H OF LATE SRI A.KEWALCHAND,GUDIYATHAM vs. ACIT, VELLORE

In the result, the assessee’s appeal is allowed/ treated as allowed

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

234B be deleted. The assessee prays accordingly.” 4. The assessee filed a petition for admission of additional grounds with papers containing copies of additional evidence. The additional grounds are extracted as under: “ 1. The above referred appeal is filed against the order passed by the learned CIT (A) - 13, Chennai wherein the disallowance made by the learned AO under section

GNANASEKARAN,CUDDALORE vs. ACIT, CENTRAL CIRCLE-1(1), CHENNAI

Appeal of the assessee is partly allowed

Bench: Shri Mahavir Singh & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1807 & 1808/Chny/2024 िनधा"रण वष"/Assessment Years :2015-16 & 2016-17 Shri Gnanasekaran, The Assistant Commissioner 21, Thirowpathi Amman Koil Street , Vs. Of Income Tax, Cuddalore-607 002. Central Circle -1(1) Pan: Acvpg-5138-J Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent)

68 (Chennai) (URO) is not applicable to these cases since the facts are distinguishable. In the case of Dr. V Jayakumar (supra), the assessee had paid taxes much before filing the return, whereas in the present cases the assessees have paid taxes under section 140A. The returns of income filed by the assessees on 23-9-2011 cannot

GNANASEKARAN,CUDDALORE vs. ACIT, CENTRAL CIRCLE-1(1), CHENNAI

Appeal of the assessee is partly allowed

Bench: Shri Mahavir Singh & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1807 & 1808/Chny/2024 िनधा"रण वष"/Assessment Years :2015-16 & 2016-17 Shri Gnanasekaran, The Assistant Commissioner 21, Thirowpathi Amman Koil Street , Vs. Of Income Tax, Cuddalore-607 002. Central Circle -1(1) Pan: Acvpg-5138-J Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent)

68 (Chennai) (URO) is not applicable to these cases since the facts are distinguishable. In the case of Dr. V Jayakumar (supra), the assessee had paid taxes much before filing the return, whereas in the present cases the assessees have paid taxes under section 140A. The returns of income filed by the assessees on 23-9-2011 cannot

M/S. CASTLEWICK FZE,DUBAI vs. ACIT,INTERNATIONAL TAXATION, CIRCLE-1(1), CHENNAI

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

68 SOT 178\n(Mumbai) [13-02-2015] discussed herein supra. Under section 90(2),\nwhere the government has entered into a tax treaty with any tax\njurisdiction, the provisions of Income Tax Act shall apply to the extent they\nare more beneficial to such assesses to whom such treaty applies. In my\nconsidered view, where there

E2E SUPPLY CHAIN SOLUTIONS LIMITED,CHENNAI vs. ACIT, CORPORATE CIRCLE 1(1), CHENNAI

In the result, the appeal for AY 2008-09 is treated as allowed for statistical purposes in terms of above order

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos. 3100 & 3101/Chny/2025 "नधा"रण वष"/Assessment Years: 2008-09 & 2013-14 M/S. E2E Supply Chain V. Assistant Commissioner Solutions Limited, Of Income Tax, 4Th Floor, East Coast Centre, Corporate Circle -1(1), 534, Anna Salai, Teynampet, Chennai. Chennai – 600 018. [Pan: Aabce 7932 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. S. Dwarakesh, C.A. ""यथ" क" ओर से /Revenue By : Ms. R. Anitha, Addl. Cit सुनवाईक"तार"ख/Date Of Hearing : 02.03.2026 घोषणाक"तार"ख /Date Of : 09.03.2026 Pronouncement आदेश / O R D E R Per Manu Kumar Giri, Jm:

234B of the Act which is consequential The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, before commencement of/ during proceedings before the Hon'ble Tribunal. 3. The assessee has raised the following grounds for AY 2008-09: The grounds of appeal listed below are without prejudice to each other

E2E SUPPLY CHAIN SOLUTIONS LIMITED,CHENNAI vs. ACIT, CORPORATE CIRCLE 1(1), CHENNAI

In the result, the appeal for AY 2008-09 is treated as allowed for statistical purposes in terms of above order

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos. 3100 & 3101/Chny/2025 "नधा"रण वष"/Assessment Years: 2008-09 & 2013-14 M/S. E2E Supply Chain V. Assistant Commissioner Solutions Limited, Of Income Tax, 4Th Floor, East Coast Centre, Corporate Circle -1(1), 534, Anna Salai, Teynampet, Chennai. Chennai – 600 018. [Pan: Aabce 7932 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. S. Dwarakesh, C.A. ""यथ" क" ओर से /Revenue By : Ms. R. Anitha, Addl. Cit सुनवाईक"तार"ख/Date Of Hearing : 02.03.2026 घोषणाक"तार"ख /Date Of : 09.03.2026 Pronouncement आदेश / O R D E R Per Manu Kumar Giri, Jm:

234B of the Act which is consequential The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, before commencement of/ during proceedings before the Hon'ble Tribunal. 3. The assessee has raised the following grounds for AY 2008-09: The grounds of appeal listed below are without prejudice to each other

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

234B of the Act.\nLevy of interest under section 220(2) of the Act (Rs.71,99,747) << to\nbe taken wherever applicable>>\n7. On the facts and in the circumstances of the case and in law, the Hon'ble\nCIT(A) erred in upholding the levy of interest under section 220(2) of the Act\namounting to Rs.71

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTERNATIONAL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

234B of the Act.\nLevy of interest under section 220(2) of the Act (Rs.71,99,747) << to\nbe taken wherever applicable>>\n7. On the facts and in the circumstances of the case and in law, the Hon'ble\nCIT(A) erred in upholding the levy of interest under section 220(2) of the Act\namounting to Rs.71

REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

234B of the Act.\nLevy of interest under section 220(2) of the Act (Rs.71,99,747) << to\nbe taken wherever applicable>>\n7. On the facts and in the circumstances of the case and in law, the Hon'ble\nCIT(A) erred in upholding the levy of interest under section 220(2) of the Act\namounting to Rs.71

M/S. REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. DCIT, INTL TAX CIRCLE-2(1), CHENNAI

In the result, all the captioned appeals (ITA Nos

234B of the Act.\nLevy of interest under section 220(2) of the Act (Rs.71,99,747) << to\nbe taken wherever applicable>>\n7. On the facts and in the circumstances of the case and in law, the Hon'ble\nCIT(A) erred in upholding the levy of interest under section 220(2) of the Act\namounting to Rs.71