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

section 68 of the Act, to treat entries in diary and notebook and deleted entries from computer CPU as unexplained cash credit, one has to first understand provisions of section 68 of the Act. The provisions of section 68 deals with the cases where any sum is found credited in books of accounts of the assessee maintained

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

section 68 of the Act, to treat entries in diary and notebook and deleted entries from computer CPU as unexplained cash credit, one has to first understand provisions of section 68 of the Act. The provisions of section 68 deals with the cases where any sum is found credited in books of accounts of the assessee maintained

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

section 68 of the Act, to treat entries in diary and notebook and deleted entries from computer CPU as unexplained cash credit, one has to first understand provisions of section 68 of the Act. The provisions of section 68 deals with the cases where any sum is found credited in books of accounts of the assessee maintained

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

section 68 of the Act, to treat entries in diary and notebook and deleted entries from computer CPU as unexplained cash credit, one has to first understand provisions of section 68 of the Act. The provisions of section 68 deals with the cases where any sum is found credited in books of accounts of the assessee maintained

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

section 68 of the Act, to treat entries in diary and notebook and deleted entries from computer CPU as unexplained cash credit, one has to first understand provisions of section 68 of the Act. The provisions of section 68 deals with the cases where any sum is found credited in books of accounts of the assessee maintained

M/S AADHI ENTERPRISES PRIVATE LIMITED,CHENNAI vs. ACIT, CENTRAL CIRCLE-3(1), CHENNAI

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

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.: 308/Chny/2023 िनधा"रण वष"/Assessment Year: 2016-17 Aadhi Enterprises Pvt. Ltd., The Acit, No.1-130, Perambur Barracks V. Central Circle-3(1), Road, Pattalam, Chennai. Chennai – 600 112. Pan: Aanca 0382P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri B. Ramakrishnan, Fca Shri S. Neelakantan, Fca Shri Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई क" तारीख/Date Of Hearing : 11.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 23.08.2023

Section 68 have not been satisfied in this case. For the said reasons, I also consider that the case-laws cited by the assessee is not applicable to the facts and circumstances of the case. I.T.A. No.308/CHNY/2023 17 7.37 Considering the nature and peculiar circumstances concerning this case, the addition u/s 68 made by the AO is confirmed. Aggrieved

SMT. SHOBHA AGARWAL,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 3 (2),, CHENNAI

In the result, all the appeals filed by the assessees are allowed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 3263/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Rita Agarwal, The Deputy Commissioner Of 4D, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aagpr4368A] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3264/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Shri Pankaj Agarwal, Vs. The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aflpa1767N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3265/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Shobha Agarwal, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aaxpc8430H] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3266/Chny/2019 िनधा"रण वष"/Assessment Year:2012-13 Smt. Bimla Devi, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aadpd8240L] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent)

section 68 of the Act. 4. On the other hand, the ld. DR strongly supported the orders of authorities below. 5. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. During the course of assessment proceedings, the Assessing Officer issued show-cause notice dated 25.03.2015 asking the assessee

SMT. RITA AGARWAL,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 3 (2),, CHENNAI

In the result, all the appeals filed by the assessees are allowed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 3263/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Rita Agarwal, The Deputy Commissioner Of 4D, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aagpr4368A] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3264/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Shri Pankaj Agarwal, Vs. The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aflpa1767N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3265/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Shobha Agarwal, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aaxpc8430H] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3266/Chny/2019 िनधा"रण वष"/Assessment Year:2012-13 Smt. Bimla Devi, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aadpd8240L] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent)

section 68 of the Act. 4. On the other hand, the ld. DR strongly supported the orders of authorities below. 5. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. During the course of assessment proceedings, the Assessing Officer issued show-cause notice dated 25.03.2015 asking the assessee

SHRI PANKAJ AGARWAL,,CHENNAI vs. DCIT, CENTRAL CIRCLE,, CHENNAI

In the result, all the appeals filed by the assessees are allowed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 3263/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Rita Agarwal, The Deputy Commissioner Of 4D, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aagpr4368A] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3264/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Shri Pankaj Agarwal, Vs. The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aflpa1767N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3265/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Shobha Agarwal, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aaxpc8430H] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3266/Chny/2019 िनधा"रण वष"/Assessment Year:2012-13 Smt. Bimla Devi, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aadpd8240L] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent)

section 68 of the Act. 4. On the other hand, the ld. DR strongly supported the orders of authorities below. 5. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. During the course of assessment proceedings, the Assessing Officer issued show-cause notice dated 25.03.2015 asking the assessee

SMT. BIMLA DEVI,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 3(2),, CHENNAI

In the result, all the appeals filed by the assessees are allowed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 3263/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Rita Agarwal, The Deputy Commissioner Of 4D, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aagpr4368A] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3264/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Shri Pankaj Agarwal, Vs. The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aflpa1767N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3265/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Shobha Agarwal, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aaxpc8430H] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3266/Chny/2019 िनधा"रण वष"/Assessment Year:2012-13 Smt. Bimla Devi, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aadpd8240L] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent)

section 68 of the Act. 4. On the other hand, the ld. DR strongly supported the orders of authorities below. 5. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. During the course of assessment proceedings, the Assessing Officer issued show-cause notice dated 25.03.2015 asking the assessee

ACIT, VELLORE vs. RAMULU MANI, VANIAMBADI

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

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 690/Chny/2017 "नधा"रण वष"/Assessment Year:2010-11 The Assistant Commissioner Of Shri Ramulu Mani, Income Tax, Circle 1, Vs. No. 671, Munisamy Mudali Street, Vellore. Khaderpet, Vaniyambadi 635 601. [Pan:Aippm4874M] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Ms. S. Vijayaprabha, Jcit ""यथ" क" ओर से/Respondent By : Shri K. Gopal, C.A. सुनवाई क" तार"ख/ Date Of Hearing : 18.04.2018 घोषणा क" तार"ख /Date Of Pronouncement : 21.05.2018 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) 13, Chennai Dated 23.01.2017 Relevant To The Assessment Year 2010-11. The Only Effective Ground Raised In The Appeal Of The Revenue Is That The Ld. Cit(A) Has Erred In Deleting The Addition Made Under Section 68 Of The Income Tax Act, 1961 [“Act” In Short].

section 68 of the IT Act. The balance in the accounts were interchanged in the assessment order and the Assessing Officer in his remand report clarified that these balances were inter changed. 3 I.T.A. No.690/Chny/17 Accordingly, the correct balances are as below: "Balance due to the creditor Shri A. Senthil Murugan ₹.57,90,000 as per the assessee

ACIT CC-3(2) , CHENNAI vs. SURYADEV ALLOYS & POWER P LTD , CHENNAI

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/Chny/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The Acit, M/S. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., V. Chennai – 600 034. No.497 & 498, Isana Building, 8Th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1788/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Suryadev Alloys & Power The Acit, Pvt. Ltd., Central Circle – 3(2), V. No.497 & 498, Isana Building, Chennai – 600 034. 8Th Floor,Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) &

68,75,600 6,87,56,000 41,41,20,000 2012-13 1,32,04,425 13,20,44,250 1,40,67,98,250 2013-14 83,38,729 8,33,87,290 1,77,36,37,554 5. During the course of assessment proceedings, the AO noticed that the assessee has received share capital from various subscribers

ACIT CC-3(2) , CHENNAI vs. SURYADEV ALLOYS & POWER P LTD , CHENNAI

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/Chny/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The Acit, M/S. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., V. Chennai – 600 034. No.497 & 498, Isana Building, 8Th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1788/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Suryadev Alloys & Power The Acit, Pvt. Ltd., Central Circle – 3(2), V. No.497 & 498, Isana Building, Chennai – 600 034. 8Th Floor,Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) &

68,75,600 6,87,56,000 41,41,20,000 2012-13 1,32,04,425 13,20,44,250 1,40,67,98,250 2013-14 83,38,729 8,33,87,290 1,77,36,37,554 5. During the course of assessment proceedings, the AO noticed that the assessee has received share capital from various subscribers

ACIT CC-3(2), `CHENNAI vs. SURYADEV ALLOYS & POWER P LTD, CHENNAI

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/Chny/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The Acit, M/S. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., V. Chennai – 600 034. No.497 & 498, Isana Building, 8Th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1788/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Suryadev Alloys & Power The Acit, Pvt. Ltd., Central Circle – 3(2), V. No.497 & 498, Isana Building, Chennai – 600 034. 8Th Floor,Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) &

68,75,600 6,87,56,000 41,41,20,000 2012-13 1,32,04,425 13,20,44,250 1,40,67,98,250 2013-14 83,38,729 8,33,87,290 1,77,36,37,554 5. During the course of assessment proceedings, the AO noticed that the assessee has received share capital from various subscribers

ACIT CC-3(2), CHENNAI vs. BMP STEELS P LTD, THIRUVALLUR

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/Chny/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The Acit, M/S. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., V. Chennai – 600 034. No.497 & 498, Isana Building, 8Th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1788/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Suryadev Alloys & Power The Acit, Pvt. Ltd., Central Circle – 3(2), V. No.497 & 498, Isana Building, Chennai – 600 034. 8Th Floor,Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) &

68,75,600 6,87,56,000 41,41,20,000 2012-13 1,32,04,425 13,20,44,250 1,40,67,98,250 2013-14 83,38,729 8,33,87,290 1,77,36,37,554 5. During the course of assessment proceedings, the AO noticed that the assessee has received share capital from various subscribers

ACIT CC-3(2) , CHENNAI vs. SURYADEV ALLOYS & POWER P LTD , CHENNAI

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/Chny/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The Acit, M/S. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., V. Chennai – 600 034. No.497 & 498, Isana Building, 8Th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1788/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Suryadev Alloys & Power The Acit, Pvt. Ltd., Central Circle – 3(2), V. No.497 & 498, Isana Building, Chennai – 600 034. 8Th Floor,Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) &

68,75,600 6,87,56,000 41,41,20,000 2012-13 1,32,04,425 13,20,44,250 1,40,67,98,250 2013-14 83,38,729 8,33,87,290 1,77,36,37,554 5. During the course of assessment proceedings, the AO noticed that the assessee has received share capital from various subscribers

ACIT CC-3(2) , CHENNAI vs. SURYADEV ALLOYS & POWER P LTD , CHENNAI

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/Chny/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The Acit, M/S. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., V. Chennai – 600 034. No.497 & 498, Isana Building, 8Th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1788/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Suryadev Alloys & Power The Acit, Pvt. Ltd., Central Circle – 3(2), V. No.497 & 498, Isana Building, Chennai – 600 034. 8Th Floor,Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) &

68,75,600 6,87,56,000 41,41,20,000 2012-13 1,32,04,425 13,20,44,250 1,40,67,98,250 2013-14 83,38,729 8,33,87,290 1,77,36,37,554 5. During the course of assessment proceedings, the AO noticed that the assessee has received share capital from various subscribers

ACIT CC-3(2), CHENNAI vs. BMP STEELS P LTD, THIRUVALLUR

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1982, 1746, 1747, 1748, 1749, 1750 & 1751/Chny/2017 िनधा"रण वष" / Assessment Years: 2013-14, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 The Acit, M/S. Suryadev Alloys & Central Circle – 3(2), Power Pvt. Ltd., V. Chennai – 600 034. No.497 & 498, Isana Building, 8Th Floor, Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.:1788/Chny/2017 िनधा"रण वष" / Assessment Year: 2013-14 M/S. Suryadev Alloys & Power The Acit, Pvt. Ltd., Central Circle – 3(2), V. No.497 & 498, Isana Building, Chennai – 600 034. 8Th Floor,Poonamallee High Road, Arumbakkam, Chennai – 600 106. Pan: Aakcs 1246B (अपीलाथ"/Appellant) (""यथ"/Respondent) &

68,75,600 6,87,56,000 41,41,20,000 2012-13 1,32,04,425 13,20,44,250 1,40,67,98,250 2013-14 83,38,729 8,33,87,290 1,77,36,37,554 5. During the course of assessment proceedings, the AO noticed that the assessee has received share capital from various subscribers