PANDIAN NARAYANAN,,CHENNAI vs. ITO, NON CORP. , CHENNAI

ITA 1911/CHNY/2026Status: DisposedITAT Chennai07 July 2026AY 2015-1610 pages

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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE K & MS PADMAVATHY S

Hearing: 06.07.2026Pronounced: 07.07.2026

PER GEORGE GEORGE K, VICE PRESIDENT:

This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 05.03.2026 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2015-16. Pandian Naraynan At the very outset, we find that the assessee has raised a legal 2. ground relating to the vali

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