PONNUSAMY PERIASAMY,NAMAKKAL vs. TIO, NAMAKKAL

ITA 1906/CHNY/2026Status: DisposedITAT Chennai09 July 2026AY 2011-126 pages

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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE K & MS PADMAVATHY S

Hearing: 07.07.2026Pronounced: 09.07.2026

PER GEORGE GEORGE K, VICE PRESIDENT:

This appeal filed by the assessee is directed against the order of Addl/JCIT(A)-2, Lucknow dated 27.02.2026 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2011-12. Ponnusamy Periasamy

2.

The assessee has raised both legal grounds and grounds on merits. However, at the time of hearing, the Ld. AR confined his arguments only to the ground challenging the act

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