ULAGANATHAN PORKO,CHENNAI vs. ITO, NCW-12(1), CHENNAI

ITA 1379/CHNY/2026Status: DisposedITAT Chennai07 July 2026AY 2020-213 pages

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Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI S.R. RAGHUNATHA

Hearing: 11.05.2026Pronounced: 07.07.2026

PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), (hereinafter referred to as ‘Ld.CIT(A)’, Delhi, dated 28.01.2026 for the Assessment Year (hereinafter referred to as “AY”) 2020-21. 2. At the outset, the Ld.AR of the assessee drew our attention to the impugned order of the Ld.CIT(A) and pointed out that the Ld.CIT(A)

ITA Nos.1379/Chny/2026 (A

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