DCIT, CHENNAI vs. JAGATHRAKSHAKAN SRINISHA, CHENNAI

In the result, the appeals filed by the Revenue in I

264, had taken the view that the subsidy in question was\na capital receipt not taxable under the Act. After the judgment of the Supreme\nCourt in Sahney Steel & Press Works Ltd.'s case (supra ), the Commissioner\nhad taken the view that the subsidy in question was a revenue receipt.\nTherefore, the instant case was a classic illustration of change

DCIT, CHENNAI vs. JAGATHRAKSHAKAN SRINISHA, CHENNAI

In the result, the appeals filed by the Revenue in I

264, had taken the view that the subsidy in question was\na capital receipt not taxable under the Act. After the judgment of the Supreme\nCourt in Sahney Steel & Press Works Ltd.'s case (supra ), the Commissioner\nhad taken the view that the subsidy in question was a revenue receipt.\nTherefore, the instant case was a classic illustration of change

DCIT, CHENNAI vs. JAGATHRAKSKAN SRINISHA, CHENNAI

264, had taken the view that the subsidy in question was\na capital receipt not taxable under the Act. After the judgment of the Supreme\nCourt in Sahney Steel & Press Works Ltd.'s case (supra ), the Commissioner\nhad taken the view that the subsidy in question was a revenue receipt.\nTherefore, the instant case was a classic illustration of change

ARUSUVAI FOOD PROCESSORS PVT. LTD.,SALEM vs. DCIT, CIRCLE-1(1), SALEM

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

68 also]. However, when assessee moved revision application u/s 264, the Ld.PCIT is noted to have granted relief to assessee by deleting ₹21,78,65,048/- and thus, partly had set aside the assessment order for verification of addition made to the extent of ₹10,93,74,074. Pursuant to it, the AO had sustained only the addition

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

section 68. They are 1. Identity of creditor 2. Creditworthiness of creditor and 3. Genuineness of transaction. Only when these three things are established prima facie by placing relevant documentary evidence, the department is required to undertake further exercise. Merely proving identity of lender does not discharge the onus of assessee, if the capacity or creditworthiness has not been

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

section 68. They are 1. Identity of creditor 2. Creditworthiness of creditor and 3. Genuineness of transaction. Only when these three things are established prima facie by placing relevant documentary evidence, the department is required to undertake further exercise. Merely proving identity of lender does not discharge the onus of assessee, if the capacity or creditworthiness has not been

SHANTHI FORTUNE (INDIA) PRIVATE LIMITED,TIRUPUR vs. ACIT TDS CIRCLE, COIMBATORE

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue and the CO filed by the assessee are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.2385/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 M/S. Shanthi Fortune (India) Vs. The Assistant Commissioner Of Private Limited, Income Tax, Door No. 38, Trichy Road, Tds Circle, Coimbatore. Palladam 641 664. [Pan: Aajcs4289D] आयकर अपील सं./I.T.A. No.2557/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 & C.O. No. 88/Chny/2019 [In I.T.A. No.2557/Chny/2018] The Income Tax Officer, Vs. M/S. Shanthi Fortune (India) Tds Ward, No. 121, Private Limited, Sixty Feet Road, Tirupur 641 602. Door No. 38, Trichy Road, Palladam 641 664. (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri P. Sajit Kumar, Jcit Assessee By : Shri N Arjun Raj, C.A. सुनवाई की तारीख/ Date Of Hearing : 17.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: Both The Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 2, Coimbatore, Dated 25.06.2018 Relevant To The Assessment

68,784/- 194A ₹.85,31,078/- ₹.1,19,84,247/- ₹.2,05,15,325/- Total ₹.91,45,957/- ₹.1,30,38,152/- ₹.2,21,84,109/- 3. The assessee carried the matter in appeal before the ld. CIT(A) and besides challenging on merits, the assessee also disputed that the order giving effect to the order of the ITAT passed

ITO TDS WARD, TIRUPUR vs. SHANTHI FORTUNE (INDIA) PVT. LTD., TIRUPUR

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue and the CO filed by the assessee are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.2385/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 M/S. Shanthi Fortune (India) Vs. The Assistant Commissioner Of Private Limited, Income Tax, Door No. 38, Trichy Road, Tds Circle, Coimbatore. Palladam 641 664. [Pan: Aajcs4289D] आयकर अपील सं./I.T.A. No.2557/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 & C.O. No. 88/Chny/2019 [In I.T.A. No.2557/Chny/2018] The Income Tax Officer, Vs. M/S. Shanthi Fortune (India) Tds Ward, No. 121, Private Limited, Sixty Feet Road, Tirupur 641 602. Door No. 38, Trichy Road, Palladam 641 664. (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri P. Sajit Kumar, Jcit Assessee By : Shri N Arjun Raj, C.A. सुनवाई की तारीख/ Date Of Hearing : 17.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: Both The Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 2, Coimbatore, Dated 25.06.2018 Relevant To The Assessment

68,784/- 194A ₹.85,31,078/- ₹.1,19,84,247/- ₹.2,05,15,325/- Total ₹.91,45,957/- ₹.1,30,38,152/- ₹.2,21,84,109/- 3. The assessee carried the matter in appeal before the ld. CIT(A) and besides challenging on merits, the assessee also disputed that the order giving effect to the order of the ITAT passed

SUNDARAM SANKAR ANAND,KARUR vs. ASSISTANT COMMISSIONER, COIMBATORE

In the result the appeals of the assessee are disposed of as below:

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 2850,2851,2852 & 2853/Chny/2024, 2910, 2911 & 2912/Chny/2024 धनिाारण वर्ा / Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Sundaram Sankar Anand, The Assistant Commissioner Of No.63-B-7, Mayanur, Vs Income Tax, M Kaspa Sandai Peatai, . Central Circle – 2, Coimbatore. Krishnarayapuram Taluk, Karur – 639 102 [Pan:Bvips-1149-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. V. Alagappa, C.A. प्रत्यथी की ओर से/Respondent By : Mr. M.Murali, Cit (Virtual) सुनवाई की तारीख/Date Of Hearing : 25.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 26.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

264 days; the appeals for AYs 2013-14 to 2015-16 have been filed with a delay of 252 days; and the appeals for AYs 2016-17 to 2018-19 have been filed with a delay of 261 days. The assessee has moved an application seeking condonation of delay, duly supported by an affidavit setting forth the reasons for such

SUNDARAM SANKAR ANAND,KARUR vs. ASSISTANT COMMISSIONER, COIMBATORE

In the result the appeals of the assessee are disposed of as below:

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 2850,2851,2852 & 2853/Chny/2024, 2910, 2911 & 2912/Chny/2024 धनिाारण वर्ा / Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Sundaram Sankar Anand, The Assistant Commissioner Of No.63-B-7, Mayanur, Vs Income Tax, M Kaspa Sandai Peatai, . Central Circle – 2, Coimbatore. Krishnarayapuram Taluk, Karur – 639 102 [Pan:Bvips-1149-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. V. Alagappa, C.A. प्रत्यथी की ओर से/Respondent By : Mr. M.Murali, Cit (Virtual) सुनवाई की तारीख/Date Of Hearing : 25.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 26.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

264 days; the appeals for AYs 2013-14 to 2015-16 have been filed with a delay of 252 days; and the appeals for AYs 2016-17 to 2018-19 have been filed with a delay of 261 days. The assessee has moved an application seeking condonation of delay, duly supported by an affidavit setting forth the reasons for such

SUNDARAM SANKAR ANAND,KARUR vs. ASSISTANT COMMISSIONER, COIMBATORE

In the result the appeals of the assessee are disposed of as below:

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 2850,2851,2852 & 2853/Chny/2024, 2910, 2911 & 2912/Chny/2024 धनिाारण वर्ा / Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Sundaram Sankar Anand, The Assistant Commissioner Of No.63-B-7, Mayanur, Vs Income Tax, M Kaspa Sandai Peatai, . Central Circle – 2, Coimbatore. Krishnarayapuram Taluk, Karur – 639 102 [Pan:Bvips-1149-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. V. Alagappa, C.A. प्रत्यथी की ओर से/Respondent By : Mr. M.Murali, Cit (Virtual) सुनवाई की तारीख/Date Of Hearing : 25.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 26.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

264 days; the appeals for AYs 2013-14 to 2015-16 have been filed with a delay of 252 days; and the appeals for AYs 2016-17 to 2018-19 have been filed with a delay of 261 days. The assessee has moved an application seeking condonation of delay, duly supported by an affidavit setting forth the reasons for such

SUNDARAM SANKAR ANAND,KARUR vs. ASSISTANT COMMISSIONER, COIMBATORE

In the result the appeals of the assessee are disposed of as below:

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 2850,2851,2852 & 2853/Chny/2024, 2910, 2911 & 2912/Chny/2024 धनिाारण वर्ा / Assessment Years: 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 Sundaram Sankar Anand, The Assistant Commissioner Of No.63-B-7, Mayanur, Vs Income Tax, M Kaspa Sandai Peatai, . Central Circle – 2, Coimbatore. Krishnarayapuram Taluk, Karur – 639 102 [Pan:Bvips-1149-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. V. Alagappa, C.A. प्रत्यथी की ओर से/Respondent By : Mr. M.Murali, Cit (Virtual) सुनवाई की तारीख/Date Of Hearing : 25.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 26.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

264 days; the appeals for AYs 2013-14 to 2015-16 have been filed with a delay of 252 days; and the appeals for AYs 2016-17 to 2018-19 have been filed with a delay of 261 days. The assessee has moved an application seeking condonation of delay, duly supported by an affidavit setting forth the reasons for such

DCIT, CENTRAL CIR-2(4), CHENNAI vs. D R BALAKRISHNA RAJA, CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

264 (SC), wherein it is held that since assessee failed to give list of persons who advanced cash to him along with their confirmation in respect of said cash credits, impugned addition was to be confirmed. The onus was upon the assessee to explain the nature and source." 3. The Id. CIT(A) erred in deleting the addition made

DCIT, CENTRAL CIR-2(4), CHENNAI vs. D R BALAKRISHNA RAJA, CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

264 (SC), wherein it is held that since assessee failed to give list of persons who advanced cash to him along with their confirmation in respect of said cash credits, impugned addition was to be confirmed. The onus was upon the assessee to explain the nature and source." 3. The Id. CIT(A) erred in deleting the addition made

D R BALAKRISHNA RAJA,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

264 (SC), wherein it is held that since assessee failed to give list of persons who advanced cash to him along with their confirmation in respect of said cash credits, impugned addition was to be confirmed. The onus was upon the assessee to explain the nature and source." 3. The Id. CIT(A) erred in deleting the addition made

D R BALAKRISHNA RAJA,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

264 (SC), wherein it is held that since assessee failed to give list of persons who advanced cash to him along with their confirmation in respect of said cash credits, impugned addition was to be confirmed. The onus was upon the assessee to explain the nature and source." 3. The Id. CIT(A) erred in deleting the addition made

DCIT, CENTRAL CIR-2(4), CHENNAI vs. D R BALAKRISHNA RAJA, CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

264 (SC), wherein it is held that since assessee failed to give list of persons who advanced cash to him along with their confirmation in respect of said cash credits, impugned addition was to be confirmed. The onus was upon the assessee to explain the nature and source." 3. The Id. CIT(A) erred in deleting the addition made

DCIT, CENTRAL CIR-2(4), CHENNAI vs. D R BALAKRISHNA RAJA, CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

264 (SC), wherein it is held that since assessee failed to give list of persons who advanced cash to him along with their confirmation in respect of said cash credits, impugned addition was to be confirmed. The onus was upon the assessee to explain the nature and source." 3. The Id. CIT(A) erred in deleting the addition made

D R BALAKRISHNA RAJA,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

264 (SC), wherein it is held that since assessee failed to give list of persons who advanced cash to him along with their confirmation in respect of said cash credits, impugned addition was to be confirmed. The onus was upon the assessee to explain the nature and source." 3. The Id. CIT(A) erred in deleting the addition made