DCIT, CORPORATE CIRCLE - 2 (1),, CHENNAI vs. SHRI KANAKKILIANALLUR NARAYANA REDDIYAR MANIVANNAN,, TIRUPUR

In the result, appeal filed by the Revenue for Asst

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2407, 2408, 2409, 2410 & 2411/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 The Dcit, M/S. Gsnr Rice Industries Corporate Circle – 2(1), V. Pvt. Ltd., Chennai. (Formerly Known As M/S. Snr Rice Industries Pvt. Ltd.,) No.21, C V Raman Raod, Alwarpet, Chennai – 600 018. Pan: Aamcs 5834P

sections 68, 69, 69A to 69D etc. 6.1.14 Normally the unaccounted income generated will be invested by the assessees

ITO, NCW - I (4),, CHENNAI vs. SHRI KANAKILLIYANALLUR NARAYANAN NEHRU,, CHENNAI

In the result, appeal filed by the Revenue for Asst

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2407, 2408, 2409, 2410 & 2411/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 The Dcit, M/S. Gsnr Rice Industries Corporate Circle – 2(1), V. Pvt. Ltd., Chennai. (Formerly Known As M/S. Snr Rice Industries Pvt. Ltd.,) No.21, C V Raman Raod, Alwarpet, Chennai – 600 018. Pan: Aamcs 5834P

sections 68, 69, 69A to 69D etc. 6.1.14 Normally the unaccounted income generated will be invested by the assessees

DICT, CORPORATE CIRCLE - 2 (1),, CHENNAI vs. M/S. GSNR RICE INDUSTRIES PVT. LTD.,, CHENNAI

In the result, appeal filed by the Revenue for Asst

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2407, 2408, 2409, 2410 & 2411/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 The Dcit, M/S. Gsnr Rice Industries Corporate Circle – 2(1), V. Pvt. Ltd., Chennai. (Formerly Known As M/S. Snr Rice Industries Pvt. Ltd.,) No.21, C V Raman Raod, Alwarpet, Chennai – 600 018. Pan: Aamcs 5834P

sections 68, 69, 69A to 69D etc. 6.1.14 Normally the unaccounted income generated will be invested by the assessees

DICT, CORPORATE CIRCLE - 2 (1),, CHENNAI vs. M/S. GSNR RICE INDUSTRIES PVT. LTD.,, CHENNAI

In the result, appeal filed by the Revenue for Asst

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2407, 2408, 2409, 2410 & 2411/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 The Dcit, M/S. Gsnr Rice Industries Corporate Circle – 2(1), V. Pvt. Ltd., Chennai. (Formerly Known As M/S. Snr Rice Industries Pvt. Ltd.,) No.21, C V Raman Raod, Alwarpet, Chennai – 600 018. Pan: Aamcs 5834P

sections 68, 69, 69A to 69D etc. 6.1.14 Normally the unaccounted income generated will be invested by the assessees

DICT, CORPORATE CIRCLE - 2 (1),, CHENNAI vs. M/S. GSNR RICE INDUSTRIES PVT. LTD.,, CHENNAI

In the result, appeal filed by the Revenue for Asst

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2407, 2408, 2409, 2410 & 2411/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 The Dcit, M/S. Gsnr Rice Industries Corporate Circle – 2(1), V. Pvt. Ltd., Chennai. (Formerly Known As M/S. Snr Rice Industries Pvt. Ltd.,) No.21, C V Raman Raod, Alwarpet, Chennai – 600 018. Pan: Aamcs 5834P

sections 68, 69, 69A to 69D etc. 6.1.14 Normally the unaccounted income generated will be invested by the assessees

KARTHICK NATARAJAN,MADURAI vs. DCIT, INTNL TAXN CIRCLE, MADURAI

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

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

68, section 69, section 69A, section 69B, section 69C or section 69D and reflected in the return

SUMERMAL KANTILAL JAIN,CHENNAI vs. ACIT, CENTRAL CIRCLE-1, CHENNAI

In the result, appeals filed by both the assessees in ITA

Bench: Shri V. Durga Rao, Hon’Ble & Dr. Manish Borad, Hon’Bleआयकर अपील सं./Ita No.: 1011/Chny/2022 िनधा"रण वष" / Assessment Year: 2021-22 Gautham Chand Jain, Assistant Commissioner Of No. 13, 3Rd Street, V. Income Tax, Balgota Villa, Central Circle 1(1), Sambier Street, Gandhi Salai, Chennai -600 034. Seven Wells, Sowcarpet, Chennai – 600 001. [Pan: Aahpg-0295-J] आयकर अपील सं./Ita No.: 1012/Chny/2022 िनधा"रण वष" / Assessment Year: 2021-22 Sumermal Kantilal Jain, Assistant Commissioner Of 104/A6, Govindappa Naicken V. Income Tax, Street, George Town, Central Circle 1(1), Chennai – 600 001. Chennai -600 034. [Pan: Aaopj-1866-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Dr. Ca. Abhishek Murali, Fca ""यथ" क" ओर से/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 17.04.2023 घोषणा की तारीख/Date Of Pronouncement : 19.04.2023

68, section 69, section 69A, section 69B, section 69C or section 69D and reflected in the return

GAUTHAM CHAND JAIN,CHENNAI vs. ACIT, CHENNAI

In the result, appeals filed by both the assessees in ITA

Bench: Shri V. Durga Rao, Hon’Ble & Dr. Manish Borad, Hon’Bleआयकर अपील सं./Ita No.: 1011/Chny/2022 िनधा"रण वष" / Assessment Year: 2021-22 Gautham Chand Jain, Assistant Commissioner Of No. 13, 3Rd Street, V. Income Tax, Balgota Villa, Central Circle 1(1), Sambier Street, Gandhi Salai, Chennai -600 034. Seven Wells, Sowcarpet, Chennai – 600 001. [Pan: Aahpg-0295-J] आयकर अपील सं./Ita No.: 1012/Chny/2022 िनधा"रण वष" / Assessment Year: 2021-22 Sumermal Kantilal Jain, Assistant Commissioner Of 104/A6, Govindappa Naicken V. Income Tax, Street, George Town, Central Circle 1(1), Chennai – 600 001. Chennai -600 034. [Pan: Aaopj-1866-H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Dr. Ca. Abhishek Murali, Fca ""यथ" क" ओर से/Respondent By : Shri. P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 17.04.2023 घोषणा की तारीख/Date Of Pronouncement : 19.04.2023

68, section 69, section 69A, section 69B, section 69C or section 69D and reflected in the return

DEPUTY COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. MS DAR PARADISE PVT. LTD., COIMBATORE

In the result, appeal filed by the revenue is dismissed

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 1106/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner Of M/S. Dar Paradise Pvt. Ltd., Income Tax, V. 599, Raja Street, Corporate Circle -1, Coimbatore – 641 001. Coimbatore. [Pan: Aafcd-3066-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Clement Ramesh Kumar, Cit ""यथ" क" ओर से/Respondent By : Shri. N. Arjun Raj, Ca सुनवाई क" तारीख/Date Of Hearing : 05.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.03.2024

section 68, the sum found credited in the books of accounts for which the assessee offers no explanation, the said sum is deemed to be income of the assessee. In the instant case the assessee had explained the source as sales, produced the sale bills and admitted the same as revenue receipt. The assessee is engaged in the jewellery

DCIT, CHENNAI vs. JAGATHRAKSHAKAN SRINISHA, CHENNAI

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

68, section 69, section 69A, section 69B, section 69C or section 69D\nfor any previous

DCIT, CHENNAI vs. JAGATHRAKSHAKAN SRINISHA, CHENNAI

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

68, section 69, section 69A, section 69B, section 69C or section 69D\nfor any previous

ACIT, CHENNAI vs. INTEGRATED SERVICE POINT LIMITED, ANNA NAGAR

Accordingly, the assessee’s appeals in ITA Nos. 1881, 1882, and 1883/Chny/2025 for A.Ys. 2016-17, 2019-20, and 2022-23 are allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 िनधा;रण वष; /Assessment Years: 2016-17, 2019-20 & 2022-23

69A and unexplained 42,30,000 42,30,000 expenditure u/S 69C Income on account of 1,97,03,000 Nil 1,97,03,000 Palakol land sale Misc. income on sale of 11,12,270 81,230 11,93,500 scrap, car, candy and pulp Total

INTEGRATED SERVICE POINT LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(4), CHENNAI

Accordingly, the assessee’s appeals in ITA Nos. 1881, 1882, and 1883/Chny/2025 for A.Ys. 2016-17, 2019-20, and 2022-23 are allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 िनधा;रण वष; /Assessment Years: 2016-17, 2019-20 & 2022-23

69A and unexplained 42,30,000 42,30,000 expenditure u/S 69C Income on account of 1,97,03,000 Nil 1,97,03,000 Palakol land sale Misc. income on sale of 11,12,270 81,230 11,93,500 scrap, car, candy and pulp Total

DCIT, CHENNAI vs. JAGATHRAKSKAN SRINISHA, CHENNAI

68, section 69, section 69A, section 69B, section 69C or section 69D\nfor any previous

SUNDARAM SUBRAMANIAN REP. BY LEGAL HEIR S SUNDARAM,PUDUKKOTTAI vs. ITO, CIRCLE-2(1), TRICHY

In the result, both the appeals of the Assessee are partly allowed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

68 to Section 69A without providing specific opportunity of being heard on this new ground, in violation of Section

SUNDARAM SUBRAMANIAN,PUDUKKOTTAI vs. ITO, CIRCLE-2(1), TRICHY

In the result, both the appeals of the Assessee are partly allowed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

68 to Section 69A without providing specific opportunity of being heard on this new ground, in violation of Section

ACIT, CENTRAL CIRCLE-2, TRICHY vs. M/S MANGAL & MANGAL, TRICHY

In the result, appeal filed by the revenue is dismissed

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकर अपील सं./Ita No.: 772/Chny/2022 िनधा"रण वष" / Assessment Years: 2017-18 The Assistant Commissioner Of M/S. Mangal & Mangal, Income Tax, V. 25, N.S.B. Road, Teppakulam, Central Circle -2, Trichy – 620 002. No. 44, Williams Road, [Pan: Aaifm-3378-B] Cantonment, Trichy – 620 001. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Dr. R. Mohan Reddy, Cit ""यथ" क" ओर से/Respondent By : Shri. S. Sridhar, Advocate सुनवाई की तारीख/Date Of Hearing : 08.06.2023 घोषणा की तारीख/Date Of Pronouncement : 06.09.2023

section 68, 69, 69A, 69B & 69C of the Act. In case, any income is assessed under any head of income

HUSSAIN MOHIDEEN IBRAHIM SHA,CHENNAI vs. JACIT, CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Singhand Shri G. Manjunatha

68 or section 69 or section 69A or section 69B or section 69C or section