SUBRAMANIAM MOHAN SUNDARAM,COIMBATORE vs. PCIT, CENTRAL,, CHENNAI

ITA 955/CHNY/2025Status: DisposedITAT Chennai11 August 2025AY 2018-1916 pages
AI SummaryAllowed

What did the Tribunal hold?

The tribunal held that the PCIT erred in invoking Section 263 as the AO had conducted an enquiry and passed a speaking order, accepting the assessee's returned income. The PCIT's conclusion that the assessment was erroneous and prejudicial to revenue was not justified.

What were the facts?

The assessee's appeals were filed with a significant delay, which was condoned by the tribunal due to medical reasons. The core issue revolved around the Principal Commissioner of Income Tax (PCIT) invoking Section 263 to revise an assessment order passed by the Assessing Officer (AO).

What were the issues?

Whether the PCIT correctly invoked Section 263 when the AO had conducted an enquiry and passed a speaking order, and whether the assessment order was erroneous or prejudicial to the interest of the revenue.

Which sections of the Income-tax Act were involved?

Section 263,Section 147,Section 148,Section 143(2),Section 142(1)

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Cases cited in this judgment(2)Show list

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आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, 'C' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 951 to 953/Chny/2025 निर्धारण वर्ष / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, 395, Oppanakara Street VS. PCIT (Central)-2, Chennai.

Coimbatore – 641 001. [PAN: AERPM-3937-R] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA No.: 954 & 955/Chny/2025 निर्धारण वर्ष / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Legal heir of Late Smt. K.Lakshmi, VS. PCIT (Central)-2, Chennai. 395, Oppanakara Street Coimbatore – 641 001. [PAN: AAZPL-6816-A] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA No.: 956 to 959/Chny/2025 निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, 395, Oppanakara Street Coimbatore - 641 001. [PAN: AIYPJ-4331-M] (अपीलार्थी/Appellant) PCIT (Central)-2, vs. Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant by : Shri. S. Sundararaman, C.A (Erode) & Shri.

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