DURAIRAJAN MUNUSAMY,TIRUCHIRAPALLI vs. ITO WARD 1, TIRUCHIRAPALLI, TIRUCHIRAPALLI

ITA 2152/CHNY/2026Status: DisposedITAT Chennai03 September 2026AY 2020-215 pages

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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & MS. PADMAVATHY.S

For Respondent: Ms. Samatha M.Mullamudi, JCIT

PER PADMAVATHY.S, A.M: This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") dated 26.11.2025 for Assessment Year (AY) 2020-21. 2. The assessee is an individual and filed the return of income for AY 2020-21 declaring total income of Rs.14,86,440/-. Subsequently, the assessee

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