P KUPPUCHAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 223/CHNY/2025Status: DisposedITAT Chennai09 February 2026AY 2014-15141 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing some appeals, citing substantial justice over technicalities. The core of the dispute revolves around the validity of assessment orders, particularly concerning the application of mind by the approving authority under Section 153D of the Act.

What were the facts?

This case involves a batch of 61 appeals related to the P. Palanisamy Group, challenging assessment orders passed under sections 153A and 153C of the Income-tax Act for assessment years 2010-11 to 2018-19. The appeals were filed by both the Revenue and the assessees.

What were the issues?

The primary issues concern the validity of assessment orders passed under Section 153A/153C due to alleged lack of application of mind by the approving authority under Section 153D, and whether combined approvals vitiate the assessment proceedings.

Which sections of the Income-tax Act were involved?

Section 153A,Section 153C,Section 153D,Section 143(3),Section 144

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(30)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

आयकर अपीलीय अधिकरण, ’सी’ यायपीठ, चेनई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री मनु कुमार गिरी, 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 Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 to 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9th Main I Cross, HAL II Stage, Indira Nagar, Bengaluru-560 038. [PAN:ADSPP 9150 F] (अपीलाथ/Appellant) v. The ACIT, Central Circle-3, Coimbatore. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./ITA Nos.200, 201 to 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 to 2018-19 & आयकर अपील सं./ITA Nos.3388 to 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 to 2018-19 M/s. P.P. Financers, 24, Radha Avenue, 3rd Street, Valsaravakkam, Chennai-600 087. [PAN: AAHFP 0288 L] (अपीलाथ/Appellant) v. The ACIT, Central Circle-3, Coimbatore. (प्रत्यर्थी/Re

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 153A

All 18,957 judgments and leading authorities on Section 153A →

Recent GST High Court judgments

Search GST case law →