THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

ITA 2576/CHNY/2025Status: DisposedITAT Chennai09 March 2026AY 2016-17Bench: this Tribunal. 2. Since, the facts are the identical across all the appeals / for all the1 pages
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What did the Tribunal hold?

The Tribunal held that the bifurcation of house property income for a jointly held property is amenable to rectification. However, other issues raised in the rectification petition were beyond its scope.

What were the facts?

Following a search operation, the assessee's assessment for AY 2012-13 was referred for special audit due to complex transactions and lack of proper accounting. The assessee also filed a settlement application which was rejected. Subsequently, the Assessing Officer passed a search assessment order.

What were the issues?

Whether issues raised in a rectification petition are within the scope of Section 154 and whether income from a jointly held property can be bifurcated.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3),Section 142(2A),Section 154,Section 245C(1),Section 245D(1),Section 24(b)

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आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI

"ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER

आयकर अपील सं./ITA No.: 2569/Chny/2025 "नधा$रण वष$ / Assessment Year: 2011-12 Jothi Narayanan, DCIT, No.24, Annai Illam, 46th Street, vs. Central Circle -2(2), Mangaiyarkarasi Nagar, Chennai. Nanganallur, Chennai – 600 061. [PAN: ACTPJ-2778-B] (अपीलाथ&/Appellant) (()यथ&/Respondent) अपीलाथ& क* ओर से/Appellant by : Shri. G. Tarun, Advocate ()यथ& क* ओर से/Respondent by : Ms. R. Anitha, Addl. CIT आयकर अपील सं./ITA Nos.: 2570, 2571, 2573, 2574, 2575, 2576 & 2577/Chny/2025 "नधा$रण वष$ / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015- 16, 2016-17 & 2018-19 Thanushkodi Narayanan, DCIT, No.24, Annai Illam, 46th Street, vs. Central Circle -2(2), Mangaiyarkarasi Nagar, Chennai. Nanganallur, Chennai – 600 061. [PAN: AAEPN-4579-K] (अपीलाथ&/Appellant) (()यथ&/Respondent) अपीलाथ& क* ओर से/Appellant by : Shri. N. Arjun Raj, Advocate ()यथ& क* ओर से/Respondent by : Shri. Bipin C.N, CIT

सुनवाई क* तार"ख/Date of Hearing : 17.12.2025

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