GOMATHESWARAN KALLAPPA GOUNDER,COIMBATORE vs. PCIT, COIMBATORE-1, COIMBATORE

ITA 1885/CHNY/2026Status: DisposedITAT Chennai03 August 2026AY 2022-2317 pages

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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI S.S. VISWANETHRA RAVI & SHRI S. R. RAGHUNATHA

For Respondent: Ms. Nayani Swapna, CIT
Hearing: 03.07.2026Pronounced: 03.08.2026

PER S.R. RAGHUNATHA, AM : This appeal filed by the assessee is directed against the order dated 29.03.2026 passed by the Principal Commissioner of Income Tax, Coimbatore – 1 (hereinafter referred as the “ld.PCIT”) u/s.263 of the Income-tax Act, 1961 (hereinafter referred to as “the Act for the Assessment Year 2022-23, whereby the scrutiny assessment order dated 21.03.2024 passed

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