DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

section 250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

section 250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI,

Section 250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

section 250 of the Income Tax Act,\n1961 (hereinafter called 'the Act'). The orders of CIT(A) arise out\nof orders of AO imposing penalties u/s.271(1)(c) / 270A / 271AA\nof the Act. The relevant Assessment Years are 2015-16, 2017-18,\nto 2021-22. The details of the respective appeals preferred by the\nRevenue are as under

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

section 270A(1), the AO to give ‘direction’ for levy of penalty u/s.270A of the Act.] In this case, the AO has not given any such direction while passing the assessment order on Arusuvai Food Processors Pvt. Ltd. :: 7 :: 31.03.2022, pursuant to which, he levied penalty u/s.270A(a)(a) of the Act on 26.09.2022. The Ld.DR’s assertion that

DCIT, CHENNAI vs. JAGATHRAKSKAN SRINISHA, CHENNAI

68,\n69, 69A, 69B, 69C and 69D of the Act. In fact, sub-section (2) therein\nspecifically excludes levy of penalty under Section 270A

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

68,361 | 6.93% | 45,73,350 |\n| 2019-20 | 6,995.08 | 6,710.87 | 2,15,18,297 | 5.50% | 11,82,873 |\n| 2020-21 | 22,558.52 | 21,582.48 | 8,17,38,567 | 5.70% | 46,58,920 |\n| 2021-22 | 4,850.65 | 4,606.78 | 2,18,88,462 | 7.30% | 15,98,937 |\n\n12. Aggrieved of the above additions made

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

68,361 | 6.93% | 47,42,350 |\n| 2019-20 | 6,995.08 | 6,710.87 | 2,15,18,297 | 6.50% | 11,82,873 |\n| 2020-21 | 22,558.52 | 21,582.48 | 8,17,38,567 | 5.70% | 46,58,920 |\n| 2021-22 | 4,850.65 | 4,606.78 | 2,18,88,462 | 7.30% | 15,98,937 |\n12. Aggrieved of the above additions made

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunatha

68,361 6.33% 41,77,350 2019-20 6,995.08 6,710.87 2,15,18,297 5.50% 11,82,873 2020-21 22,558.52 21,582.48 8,17,38,567 5.70% 46,58,920 2021-22 4,850.65 4,606.78 2,18,88,462 7.30% 15,98,937 12. Aggrieved of the above additions made by the AO, assessee carried

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunatha

68,361 6.33% 41,77,350 2019-20 6,995.08 6,710.87 2,15,18,297 5.50% 11,82,873 2020-21 22,558.52 21,582.48 8,17,38,567 5.70% 46,58,920 2021-22 4,850.65 4,606.78 2,18,88,462 7.30% 15,98,937 12. Aggrieved of the above additions made by the AO, assessee carried

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunatha

68,361 6.33% 41,77,350 2019-20 6,995.08 6,710.87 2,15,18,297 5.50% 11,82,873 2020-21 22,558.52 21,582.48 8,17,38,567 5.70% 46,58,920 2021-22 4,850.65 4,606.78 2,18,88,462 7.30% 15,98,937 12. Aggrieved of the above additions made by the AO, assessee carried

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunatha

68,361 6.33% 41,77,350 2019-20 6,995.08 6,710.87 2,15,18,297 5.50% 11,82,873 2020-21 22,558.52 21,582.48 8,17,38,567 5.70% 46,58,920 2021-22 4,850.65 4,606.78 2,18,88,462 7.30% 15,98,937 12. Aggrieved of the above additions made by the AO, assessee carried

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunatha

68,361 6.33% 41,77,350 2019-20 6,995.08 6,710.87 2,15,18,297 5.50% 11,82,873 2020-21 22,558.52 21,582.48 8,17,38,567 5.70% 46,58,920 2021-22 4,850.65 4,606.78 2,18,88,462 7.30% 15,98,937 12. Aggrieved of the above additions made by the AO, assessee carried

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunatha

68,361 6.33% 41,77,350 2019-20 6,995.08 6,710.87 2,15,18,297 5.50% 11,82,873 2020-21 22,558.52 21,582.48 8,17,38,567 5.70% 46,58,920 2021-22 4,850.65 4,606.78 2,18,88,462 7.30% 15,98,937 12. Aggrieved of the above additions made by the AO, assessee carried

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunatha

68,361 6.33% 41,77,350 2019-20 6,995.08 6,710.87 2,15,18,297 5.50% 11,82,873 2020-21 22,558.52 21,582.48 8,17,38,567 5.70% 46,58,920 2021-22 4,850.65 4,606.78 2,18,88,462 7.30% 15,98,937 12. Aggrieved of the above additions made by the AO, assessee carried

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunatha

68,361 6.33% 41,77,350 2019-20 6,995.08 6,710.87 2,15,18,297 5.50% 11,82,873 2020-21 22,558.52 21,582.48 8,17,38,567 5.70% 46,58,920 2021-22 4,850.65 4,606.78 2,18,88,462 7.30% 15,98,937 12. Aggrieved of the above additions made by the AO, assessee carried

DCIT, CHENNAI vs. JAGATHRAKSHAKAN SRINISHA, CHENNAI

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

68,\n69, 69A, 69B, 69C and 69D of the Act. In fact, sub-section (2) therein\nspecifically excludes levy of penalty under Section 270A

DCIT, CHENNAI vs. JAGATHRAKSHAKAN SRINISHA, CHENNAI

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

68,\n69, 69A, 69B, 69C and 69D of the Act. In fact, sub-section (2) therein\nspecifically excludes levy of penalty under Section 270A