SEKAR JAYALAKSHMI,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD-22(2), WEST TAMBARAM

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

Bench: Shri V. Durga Raoआयकर अपील सं./I.T.A. No.20/Chny/2021 िनधा"रण वष"/Assessment Year: 2011-12 Smt. Sekar Jayalakshmi, Vs. The Income Tax Officer, Doshi – Nakshatra-1, Old Sbi Colony, Non Corporate Ward 22(2), Near Rto, 2E Swathi Block, West Tambaram. Tambaram, Tamil Nadu 600 045. [Pan:Awipj1285G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri M.N. Rangamani, C.A. ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 13.12.2022 घोषणा की तारीख /Date Of Pronouncement : 21.12.2022 आदेश /O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 10, Chennai Dated 12.03.2020 Relevant To The Assessment Year 2011-12. 2. The Appeal Filed By The Assessee Is Delayed By 248 Days In Filing The Appeal Due To Outbreak Of Covid-19 Pandemic & Accordingly, The Delay In Filing The Appeal Is Condoned & Admitted For Adjudication.

248 days in filing the appeal due to outbreak of Covid-19 pandemic and accordingly, the delay in filing the appeal is condoned and admitted for adjudication. 3. Brief facts of the case are that the assessee filed her return of income for the assessment year 2011-12 on 30.03.2013 returning total 2 I.T.A. No. 20/Chny/21 income

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

248 ITR 147, 150-51 (Bom.). The Hon’ble jurisdictional High Court held as under:- “Held, that there was material on record on the basis of survey and statement of person to show that the assessee had wrongfully claim deduction u/s 80IA. Therefore, the Assessing Officer had reason to believe that income had escaped assessment for assessment year

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

248 ITR 147, 150-51 (Bom.). The Hon’ble jurisdictional High Court held as under:- “Held, that there was material on record on the basis of survey and statement of person to show that the assessee had wrongfully claim deduction u/s 80IA. Therefore, the Assessing Officer had reason to believe that income had escaped assessment for assessment year

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

248 ITR 147, 150-51 (Bom.). The Hon’ble jurisdictional High Court held as under:- “Held, that there was material on record on the basis of survey and statement of person to show that the assessee had wrongfully claim deduction u/s 80IA. Therefore, the Assessing Officer had reason to believe that income had escaped assessment for assessment year

NAGARAJAN NATARAJAN,PUDUCHERRY vs. ITO WARD-5, PUDUCHERRY

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

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./Ita No.1449/Chny/2019 िनधा"रण वष" /Assessment Year: 2015-16 Shri Nagarajan Natarajan, Vs. Income Tax Officer, No. 16, Jamindar Garden, Ward – 3, Puducherry 605 001. Puducherry. [Pan: Adapn9083D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Shri D. Anand, Advocate ""थ" की ओर से /Respondent By : Ms. R. Anita, Jcit सुनवाई की तारीख/Date Of Hearing : 11.02.2020 घोषणा की तारीख /Date Of Pronouncement : 26.02.2020 आदेश / O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-Puducherry, Puducherry Dated 18.03.2019 Relevant To The Assessment Year 2015-16. The Effective Ground Raised In The Appeal Of The Assessee Is That Despite Raising Specific Ground, The Ld. Cit(A) Has Not Adjudicated On The Addition Towards Unexplained Deposit Of ₹.9,50,000/- Made Under Section 68 Of The Income Tax Act, 1961 [“Act” In Short].

248/-. There was also a revision of income under the head income from other sources from ₹.68,862/- to ₹.98,421/-. Apart from these, the income from salary of ₹.1,85,600/- and loss from house property of ₹.35,567/- are same in both the returns. The Assessing Officer completed the assessment under section

DCIT, CIRCLE-2, TRICHY vs. M/S. MC HOSPITAL, NAGAPATTINAM

In the result, the appeal of the Revenue is dismissed as the Cross

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year: 2017-18 Deputy Commissioner Of M/S. M. C. Hospital Income-Tax, Plot No. 38, Sivan Sannathi Circle-2, Trichy. Street, Velipalayam, O/O The Joint Nagapattinam, Vs. Commissioner Of Income Tamil Nadu-611001. Tax, Range-2, No. 100, (Pan: Aapfm2058R) Nanjikottai Road, Thanjavur, Tamil Nadu- 620001. (Appellant) (Respondent) & C.O. No. 6/Chny/2022 In Ita No.11/Chny/2021 Assessment Year: 2017-18 M/S. M. C. Hospital Deputy Commissioner Of Plot No. 38, Sivan Sannathi Income-Tax, Street, Velipalayam, Circle-2, Trichy. Nagapattinam, Vs. O/O The Joint Commissioner Tamil Nadu-611001. Of Income Tax, Range-2, No. (Pan: Aapfm2058R) 100, Nanjikottai Road, Thanjavur, Tamil Nadu- 620001. (Cross Objector) (Respondent) Present For: Revenue/Appellant By : Shri Chinthapalli Mehar Chand, Jcit Assessee/Cross Objector By : Shri K. P. Dewani, Advocate Date Of Hearing : 24.05.2022 Date Of Pronouncement : 19.08.2022 O R D E R Per Girish Agrawal: This Appeal By The Revenue & The Cross Objection By The Assessee Are Directed Against The Order Of Ld. Cit(A)-1, Trichy Vide Ita No.535/2019-20/Cit(A0-1/Try Dated 23.09.2020 Against The Assessment Order Passed By Acit, Circle-2(1), Trichy U/S. 143(3) Of The 2

68 or tax the same u/s. 115BEE again. This view is also supported by the decision of Hon’ble Delhi High Court in the case of Kailash Jewellery House (Supra) and the Hon’ble Gujarat High Court in the case of Vishal Exports Overseas ltd. (supra). Hence, we do not see any reason to interfere with the order

ARUNA ALLOY STEELS PRIVATES LIMITED,MADURAI vs. ACIT,CORP. CIRCLE-1, MADURAI, MADURAIQ

In the result, appeal filed by the assessee is allowed

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

248 (Delhi). It may be noted above that under the first proviso to the newly substituted section 143(1), with effect from 1-6-1999, except as provided in the provision itself, the acknowledgement of the return shall be deemed to be an intimation under section 143(1) where (a) either no sum is payable by the assessee

NATESAN PRECISION COMPONENTS PRIVATE LIMITED,CHENNAI vs. DCIT, CORP CIRCLE 4(1), CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Mahavir Singh, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1397/Chny/2024 िनधा"रणवष" / Assessment Year: 2018-19 Natesan Precision Components Dcit, Private Limited, V. Corporate Circle -4(1), No.54/4, Paul Wells Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan: Aaacn-9992-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. G. Tarun, Advocate : Shri. T.M. Suganthamala, Addl. Cit ""यथ"क"ओरसे/Respondent By सुनवाई क" तारीख/Date Of Hearing : 01.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.08.2024

68 of the Act, on the ground that for the purpose of claiming deduction, the assessee did not file necessary certificate in Form 10CCB of the Act along with the return of income, which was filed on 18.7.2005 declaring the income as Rs.1,02,11,036/-. 3. As against the disallowance of the claim, the assessee filed an appeal before

COPRAL ENERGY PRIVATE LIMITED,KRISHNAGIRI vs. DCIT, CIRCLE-1(1), SALEM

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.767/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 V. M/S.Copral Energy Pvt. Ltd., The Dcit, Plot No.12, Sipcot, Phase-Ii, Circle-1(1), Krishnagiri District-635 109. Salem. [Pan: Aaacc 8486 H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

68 of the Act, on the ground that for the purpose of claiming deduction, the assessee did not file necessary certificate in Form 10CCB of the Act along with the return of income, which was filed on 18.7.2005 declaring the income as Rs.1,02,11,036/-. 3. As against the disallowance of the claim, the assessee filed an appeal before

ROOTS INDUSTRIES INDIA PRIVATE LIMITED,COIMBATORE vs. DCIT, CORPORATE CIRCLE (1), COIMBATORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.46/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 V. M/S.Roots Industries India Pvt. Ltd., The Dy. Commissioner – R.K.G. Industrial Estate, Of Income Tax, Ganapathy, Corporate Circle-(1), Coimbatore-641 006. Coimbatore. [Pan: Aabcr 0314 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

68 of the Act, on the ground that for the purpose of claiming deduction, the assessee did not file necessary certificate in Form 10CCB of the Act along with the return of income, which was filed on 18.7.2005 declaring the income as Rs.1,02,11,036/-. 3. As against the disallowance of the claim, the assessee filed an appeal before

THRIVEI EARTHMOVERS PVT. LTD.,,SALEM vs. ACIT, CENTRAL CIRCLE (I/C),, SALEM

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

248 4 BHUSHAN POWER & STEEL 7,22,68,416 LTD TOTAL 44,54,80,402 Our company is a contractor engaged mainly in providing iron ore mines development and operation services to the private mine owners. In this regard, we had submitted the work orders issued by the various mine owners. Though the work orders issued by the mine owners

ACIT, COIMBATORE vs. SUDHA HOSPITAL, ERODE

In the result, appeal of the Revenue in ITA

Bench: Shri Abraham P. George & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. No. 1039/Mds/2016 "नधा"रण वष" /Assessment Year : 2012-2013

section 132 of . the Income Tax Act, 1961 (herein after referred to as ‘the Act’) on 28.03.2012. Subsequent to search, notice u/s.153A of the Act was issued to the assessee. The assessee filed returns of income for various assessment years as under:- Sl.No A.Y Date of filing Income Returned Additional of return originally income Income u/s.139(1) returned u/s.153A

ACIT, CHENNAI vs. R.K.SWAMY BBDO PVT. LTD., CHENNAI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri M. Balaganesh & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A. No. 504/Mds/2016 "नधा"रण वष"/Assessment Year:2012-13 The Assistant Commissioner Of M/S. R.K. Swamy Bbdo Pvt. Ltd., Income Tax, Non-Corporate Circle Vs. Film Chamber Building, 20(1), Chennai 34. Post Bag No. 456, 604, Anna Salai, Chennai 600 006. [Pan:Aaccr2213F] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri A.V. Sreekanth, Jcit ""यथ" क" ओर से/Respondent By : Shri S. Sridhar, Advocate सुनवाई क" तार"ख/ Date Of Hearing : 06.02.2017 घोषणा क" तार"ख /Date Of Pronouncement : 16.02.2017 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 14, Chennai, Dated 22.12.2015 Relevant To The Assessment Year 2012-13. The Revenue Has Raised The Following Effective Grounds: (I) Deletion Of Disallowance Of Excess Depreciation On Lease Hold Improvements To The Tune Of ₹.10,10,248/-, (Ii) Deletion Of Addition Of ₹.44,76,050/- Towards Excess Rent Paid & (Iii) Deletion Of Addition Of ₹.40,86,687/- On Account Of Interest On Deposits.

68,380/-. The return filed by the assessee was processed under section 143(1) of the Income Tax Act, 1961 [“Act” in short]. The case of the assessee was selected for scrutiny and notice under section 143(2) of the Act dated 08.08.2013 was duly served on the assessee. After verifying the details filed by the assessee

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 14A of the Act disallowance, he reiterated the same submissions made in assessment year 2012-13. 54. We heard the rival submissions and perused the material on record. The grounds of appeal No.1 & 6 are general in nature therefore does not require any adjudication. Ground No.2 challenges the decision of the ld. CIT(A) 55. allowing the claims

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 14A of the Act disallowance, he reiterated the same submissions made in assessment year 2012-13. 54. We heard the rival submissions and perused the material on record. The grounds of appeal No.1 & 6 are general in nature therefore does not require any adjudication. Ground No.2 challenges the decision of the ld. CIT(A) 55. allowing the claims

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 14A of the Act disallowance, he reiterated the same submissions made in assessment year 2012-13. 54. We heard the rival submissions and perused the material on record. The grounds of appeal No.1 & 6 are general in nature therefore does not require any adjudication. Ground No.2 challenges the decision of the ld. CIT(A) 55. allowing the claims

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 14A of the Act disallowance, he reiterated the same submissions made in assessment year 2012-13. 54. We heard the rival submissions and perused the material on record. The grounds of appeal No.1 & 6 are general in nature therefore does not require any adjudication. Ground No.2 challenges the decision of the ld. CIT(A) 55. allowing the claims

S.DEVENDRAN,TRICHY vs. ITO, TRICHY

In the result, the appeals of the assessees for all the

Bench: Shri Abraham P. George]

68,750 Investments in M/s. Natchiyar Industrial Makes. 27,362 Salary and interest from M/s. Natchiyar Industrial Makes. 5. Aggrieved, assessees moved in appeals before the ld. Commissioner of Income Tax (Appeals). Apart from challenging the merits of the additions, assessees also challenged the validity of the reopening. As per assessees, there was no material gathered at the ITA Nos.1218

PRAKASH,TRICHY vs. ITO, TRICHY

In the result, the appeals of the assessees for all the

Bench: Shri Abraham P. George]

68,750 Investments in M/s. Natchiyar Industrial Makes. 27,362 Salary and interest from M/s. Natchiyar Industrial Makes. 5. Aggrieved, assessees moved in appeals before the ld. Commissioner of Income Tax (Appeals). Apart from challenging the merits of the additions, assessees also challenged the validity of the reopening. As per assessees, there was no material gathered at the ITA Nos.1218