SEYYADURAI CONSTRUCTIONS,RAMNAD vs. ACIT, CENTRAL CIRCLE-3(1), CHENNAI

ITA 1948/CHNY/2026Status: DisposedITAT Chennai09 September 2026AY 2021-2219 pages
AI SummaryRemanded

What were the facts?

The assessee claimed deduction for partner remuneration, which was disallowed by the Assessing Officer (AO) due to an unproduced amended partnership deed. The assessee later produced the amended deed and supporting evidence, which was examined by the AO in a remand report, finding it favorable. However, the CIT(A) did not accept the claim.

What did the Tribunal hold?

The Tribunal admitted additional evidence of a bank acknowledgement for the amended partnership deed. The matter was restored to the AO for limited verification of this third-party evidence to determine if the amended deed was acted upon contemporaneously.

What were the issues?

Whether the disallowance of partner remuneration was justified, considering the production of an amended partnership deed and supporting evidence, and whether additional evidence should be admitted.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 40(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: MS. PADMAVATHY S & SHRI MANU KUMAR GIRI

Hearing: 03.09.2026

PER BENCH: The captioned appeals filed by the assessees, namely, M/s.

Seyyadurai Construct

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 48,773 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →