ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MADURAI vs. 5 NO. BEEDI FACTORY, TIRUNELVELI
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Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI S.R. RAGHUNATHA
Heard together (2 matters)
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PER ABY T. VARKEY, JM: ITA 4115/Chny/2025 and CO No. 32/Chny/2026 are appeal filed by the Revenue and CO preferred by the assessee respectively against the order of the Learned Commissioner of Income Tax (hereinafter referred to as ‘Ld.CIT(A)’) “Chennai-19” dated 24.10.2025 for AY 2017-18. ITA No.4115/Chny/2025 & CO No.32/Chny/2026 (AY 2017-18) 5 No. Beedi Factory 2. At the outset, the Ld.AR of
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