DCIT CENTRAL CIRCLE-2(2) CHENNAI, CHENNAI vs. THANGAMANI PERUMAL GOUNDER, PALLIPALAYAM

In the result, both the appeals filed by the Revenue are dismissed

Section 132(9A) of the Act.\n(ii) With regard to the receipt of money from M/s.SRS Mining, the assessee\nstated that he did not know any of the parties mentioned in the sworn\nstatements and no-where in the sworn statement there was any mention that\nany amount was paid to the assessee.\n(ii) The allegations

DCIT CENTRAL CIRCLE-2(2) CHENNAI, CHENNAI vs. THANGAMANI PERUMAL GOUNDER, PALLIPALAYAM

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri George George Kand Ms. S. Padmavathyआयकरअपीलसं/.Ita Nos.:628 & 629/Chny/2025 िनधा"रणवष"/Assessment Years: 2015-16 & 2016-17 The Deputy Commissioner Of Thangamani Perumal Gounder, Income Tax, Vs. 5/6/183, Govindampalayam Central Circle - 2(2), Alampalayam, Pallipalayam 638 008. Chennai. [Pan: Abcpt-7700-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. E. Pavuna Sundari, Cit ""यथ" क" ओर से/Respondent By : Shri N. Arjun Raj, Advocate सुनवाई क" तारीख/Date Of Hearing : 23.07.2025 घोषणा क" तारीख/Date Of Pronouncement : 04.08.2025 आदेश /O R D E R Per George George K: These Two Appeals At The Instance Of The Revenue Are Directed Against Two Separate Orders Of The Commissioner Of Income Tax (Appeals) - 19, Chennai Both Dated 10.12.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2015-16 & 2016-17. 2. The Common Issue Involved In Both The Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. The Ita Nos.628 & 629/Chny/2025

section 132(9A) of the Act. ITA Nos.628 & 629/Chny/2025 (ii) With regard to the receipt of money from M/s.SRS Mining, the assessee stated that he did not know any of the parties mentioned in the sworn statements and no-where in the sworn statement there was any mention that any amount was paid to the assessee. (ii) The allegations

DCIT , CHENNAI vs. M/S SINDHI EDUCATIONAL SOCIETY ( MADRAS ), CHENNAI

In the result, appeals filed by the Revenue for all the assessment

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

Section 11(1) in Form 9A is also denied. Hence, the assessment is completed u/s.143(3) of IT Act 1961 for A.Y 2013-14 as under: Particular Amount Gross receipts (including corpus 10,68

DCIT , CHENNAI vs. M/S SINDHI EDUCATIONAL SOCIETY ( MADRAS ), CHENNAI

In the result, appeals filed by the Revenue for all the assessment

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

Section 11(1) in Form 9A is also denied. Hence, the assessment is completed u/s.143(3) of IT Act 1961 for A.Y 2013-14 as under: Particular Amount Gross receipts (including corpus 10,68

DCIT , CHENNAI vs. M/S SINDHI EDUCATIONAL SOCIETY ( MADRAS ), CHENNAI

In the result, appeals filed by the Revenue for all the assessment

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

Section 11(1) in Form 9A is also denied. Hence, the assessment is completed u/s.143(3) of IT Act 1961 for A.Y 2013-14 as under: Particular Amount Gross receipts (including corpus 10,68

DCIT , CHENNAI vs. M/S SINDHI EDUCATIONAL SOCIETY ( MADRAS ), CHENNAI

In the result, appeals filed by the Revenue for all the assessment

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

Section 11(1) in Form 9A is also denied. Hence, the assessment is completed u/s.143(3) of IT Act 1961 for A.Y 2013-14 as under: Particular Amount Gross receipts (including corpus 10,68

DCIT , CHENNAI vs. M/S SINDHI EDUCATIONAL SOCIETY ( MADRAS ), CHENNAI

In the result, appeals filed by the Revenue for all the assessment

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

Section 11(1) in Form 9A is also denied. Hence, the assessment is completed u/s.143(3) of IT Act 1961 for A.Y 2013-14 as under: Particular Amount Gross receipts (including corpus 10,68

DCIT , CHENNAI vs. M/S SINDHI EDUCATIONAL SOCIETY ( MADRAS ), CHENNAI

In the result, appeals filed by the Revenue for all the assessment

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

Section 11(1) in Form 9A is also denied. Hence, the assessment is completed u/s.143(3) of IT Act 1961 for A.Y 2013-14 as under: Particular Amount Gross receipts (including corpus 10,68

DCIT , CHENNAI vs. M/S SINDHI EDUCATIONAL SOCIETY ( MADRAS ), CHENNAI

In the result, appeals filed by the Revenue for all the assessment

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

Section 11(1) in Form 9A is also denied. Hence, the assessment is completed u/s.143(3) of IT Act 1961 for A.Y 2013-14 as under: Particular Amount Gross receipts (including corpus 10,68

CENTRE FOR URBANISATION BUILDINGS AND ENVIRONMENT (CUBE), ,CHENNAI vs. ITO, EXEMPTIONS WARD 4,, CHENNAI

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

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita No.3280/Chny/2024 िनधा9रण वष9 /Assessment Year: 2024-25

9A filed for AY-2023-24 105 106 13 ITR Copy for AY-2023-24 107 155 14 Calculation of surplus made by the assessee in AY-2023-24 156 158 E Scrutiny assessment proceedings for AY-2023-24 15 Notice under section 143(2) dated-19-06-2024 159 161 16 Notice under section 142(1) dated