GANESAN KANNAN,THOOTHUKUDI vs. ITI, INTERNATIONAL TAXATION WARD, THOOTHUKUDI

In the result, appeal filed by the assessee is allowed

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपीलसं./Ita No.: 698/Chny/2024 िनधा"रण वष" / Assessment Year: 2018-19

148A Act 2. 31.03.2022 Notice under Section 148 of the Act 148 3. 30.03.2023 Draft Assessment order passed 144C(1) 4. 26.04.2023 Filing of objections in Form No.35A before 144C(2) the Dispute Resolution Panel, Bengaluru 5. 27.12.2023 Directions issued by the Dispute Resolution 144C(5) Panel, Bengaluru 6. 19.01.2024 Final re-assessment order passed 147 r.w.s. 144C

RAJENDRAN JEYAGANDAN,SLEM vs. PCIT(CENTRAL), CHENNAI

Appeal of the assessee is allowed accordingly

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकर अपीलसं./I.T.A.No.533/Chny/2023 ("नधा"रणवष" / Assessment Year: 2018-19) Shri Rajendran Jeyagandan, Vs The Pcit (Central), No.139, 140, Cherry Road, Chennai – 2. Vincent Kumarasamypatty, Salem – 636 007. Pan : Aaspr 2603Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

price. Discrepancy to the tune of 4 Rs.1,85,710/- was pointed and the assessee has admitted it as his undisclosed income. 2. Difference in Work in Progress: There is a difference amount of Rs.1,70,88,298/- between the submission made by the assessee during post survey operations and the amount declared in the ROI filed by the assessee

ST.JOSEPH'S EDUCATIONAL TRUST,CHENNAI vs. PCIT CENTRAL CHENNAI - 1, CHENNAI

In the result, all the three appeals filed by the assessee are allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.1618 & 1619 /Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-19 & 2020-2021) St. Joseph’S Institute Of Science & Vs. The Principal Commissioner Of Income Technology Trust, Tax, No.56C, Old Mahabalipuram Road, Central, Chennai -1 Sholinganallur, Chennai 600 119. [Pan: Aahts 9943B] आयकरअपील सं./ Ita No.1620 /Chny/2024 (िनधा"रणवष" / Assessment Year: 2020-2021) St. Joseph’S Educational Trust, Vs The Principal Commissioner Of Income No.56C, Old Mahabalipuram Road, Tax, Sholinganallur, Chennai 600 119. Central, Chennai -1 [Pan: Aamts 3888G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri K.R. Vasudevan, Advocate ""यथ" क" ओर से /Respondent By : Shri Nilay Baran Som, Irs, Cit.

148A(b) of the Act in the year 2023 for AY 2019-20, wherein the details of audit objection were reproduced, which is akin the reasons mentioned in the SCN u/s 263, that the reason for issuing SCN is mainly based to audit objection. audit objection. For this proposition, relied on the co-ordinate bench decisions of Delhi ITAT

ST.JOSEPH'S INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. PCIT CENTRAL CHENNAI - 1, CHENNAI

In the result, all the three appeals filed by the assessee are allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita Nos.1618 & 1619 /Chny/2024 (िनधा"रणवष" / Assessment Years: 2018-19 & 2020-2021) St. Joseph’S Institute Of Science & Vs. The Principal Commissioner Of Income Technology Trust, Tax, No.56C, Old Mahabalipuram Road, Central, Chennai -1 Sholinganallur, Chennai 600 119. [Pan: Aahts 9943B] आयकरअपील सं./ Ita No.1620 /Chny/2024 (िनधा"रणवष" / Assessment Year: 2020-2021) St. Joseph’S Educational Trust, Vs The Principal Commissioner Of Income No.56C, Old Mahabalipuram Road, Tax, Sholinganallur, Chennai 600 119. Central, Chennai -1 [Pan: Aamts 3888G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri K.R. Vasudevan, Advocate ""यथ" क" ओर से /Respondent By : Shri Nilay Baran Som, Irs, Cit.

148A(b) of the Act in the year 2023 for AY 2019-20, wherein the details of audit objection were reproduced, which is akin the reasons mentioned in the SCN u/s 263, that the reason for issuing SCN is mainly based to audit objection. audit objection. For this proposition, relied on the co-ordinate bench decisions of Delhi ITAT

ST.JOSEPH'S INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. PCIT CENTRAL CHENNAI - 1, CHENNAI

In the result, all the three appeals filed by the assessee are allowed

148A(b) of the Act in the year 2023 for AY 2019-20, wherein the\ndetails of audit objection were reproduced, which is akin the reasons mentioned in\nthe SCN u/s 263, that the reason for issuing SCN is mainly based to audit objection.\n12\nITA Nos.1618 to 1620/Chny/2024\nThe AR argued the PCIT cannot invoke jurisdiction

DASSAULT SYSTEMES SIMULIA CORP,CHENNAI vs. DCIT (INTERNATIONAL TAX)-1 (1), CHENNAI

The appeal stands allowed in terms of our above order

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.349/Chny/2024 (िनधा"रणवष" / Assessment Year: 2015-2016) Dassault Systemes Simulia Corp, Vs. The Deputy Commissioner Of C/O. Deloitte Haskins & Sells Llp, Income Tax, 7Th Floor, Asv Ramana Towers, International Taxation 1(1) 52,Venkatnarayana Road, Chennai. Chennai 600 017. [Pan: Aadcd 3705D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. S.P. Chidambaram, Advocate ""यथ" क" ओर से /Respondent By : Shri. Nilay Baran Som, Irs, Cit. सुनवाई क" तार"ख/Date Of Hearing : 27.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 28.08.2024 आदेश / O R D E R Per Manu Kumar Giri ()

148A was issued by the AO issued on the ground that the appellant has offered less income for taxation as compared to receipts reflecting in Form 26AS. 3.7. The Ld. AO initiated the re-assessment proceedings, when the notice u/s.148 is barred by limitation in pursuance of Section 149(1)(b) of the Act, as the notice u/s.148