110 (Bom) PCIT v. Hitesh Mody (HUF)

172 Taxmann.com 283High Court2025#1148 most cited

What is 110 (Bom) PCIT v. Hitesh Mody (HUF) authority for?

When an assessee fails to discharge the onus of proving the genuineness of purchases and their source, the entire value of such bogus purchases is added as unexplained expenditure under Section 69C, rejecting any estimation of a profit rate.

98

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2025 to 2026.

Also referred to as

PCIT v. Hitesh Mody (HUF) · Kanak Impex (India) Ltd · 172 Taxmann.com 283 · Section 69C · bogus purchases · unexplained expenditure · 100% addition · genuineness of purchases · onus of proof · profit rate estimation rejected

Sections most often in play

Section 69CSection 147Section 143(3)Section 148Section 133(6)Section 144Section 250Section 68

Issues it is cited on

section 117section 74section 116real income theorypeak credit theorywholly and exclusively for businesssection 69capproval under section 151section 151(ii)prohibited by lawsection 65bunexplained expenditure

Judgments citing 110 (Bom) PCIT v. Hitesh Mody (HUF)

Income Tax Officer, Income Tax vs. Mohinder Kumr, Prashant Vihar

ITA 1652/DEL/2024[2021-22]Status: DisposedITAT Delhi22 Jan 2026AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shuklaassessment Year: 2018-19 With Ita No.1652/Del/2024 With C.O. No. 22/Del/2025 Assessment Year: 2021-22 Income Tax Officer, Vs. Sh. Mohinder Kumar, Civic Centre, C-3/8, Block-C, Delhi Prasant Vihar, Delhi Pan: Aahpk7777R (Appellant) (Respondent/Cross-Objector) Assessee By Dr. Rakesh Gupta, Adv. Ms. Shilpa Gupta, Ca Sh. Deepesh Garg, Adv. Department By Ms. Amish S. Gupt, Cit(Dr) Date Of Hearing 21.01.2026 Date Of Pronouncement 22.01.2026 Order Per Satbeer Singh Godara, Jm The Instant Batch Of Three Cases Pertains To The Single Assessee Herein Sh. Mohinder Kumar. The Revenue & The Assessee Filed Their Respective Appeals Ita No.1652/Del/2024 & C.O. No. 22/Del/2025 For Assessment Year 2021-22 Against The Commissioner Of Income Tax (Appeals)/National Faceless Appeal

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment Year: 2018-19 With ITA No.1652/Del/2024 with C.O. No. 22/Del/2025 Assessment Year: 2021-22 Income Tax Officer, Vs. Sh. Mohinder Kumar, Civic Centre, C-3/8, Block-C, Delhi Prasant Vihar, Delhi PAN: AAHPK7777R (Appellant) (Respondent/cross-objector) Assessee by Dr. Rakesh Gupta, Adv. Ms. Shilpa Gupta, CA Sh. Deepesh Garg, Adv. Department by Ms. Amish S. Gupt, CIT(DR) Date of hearing 21.01.2026 Date of pronouncement 22.01.2026 ORDER PER SATBEER SINGH…

Bajrang Kumar Aggarwal, New Delhi vs. Income Tax Officer Ward 72(1) Delhi, New Delhi

Appeal is partly allowed in above terms

ITA 8552/DEL/2025[2018-2019]Status: DisposedITAT Delhi21 Jan 2026AY 2018-2019

Bench: Shri Satbeer Singh Godaraassessment Year: 2018-19 Sh. Bajrang Kumar Vs. Income Tax Officer, Aggarwal, Ward-72(1), B-82, Vishwaspur, Uttam Delhi Nagar, New Delhi Pan: Ajmpa4878K (Appellant) (Respondent) Assessee By Sh. Ujjwal Jain, Adv. Department By Sh. Manoj Kumar, Sr. Dr

Section 147Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2018-19 Sh. Bajrang Kumar Vs. Income Tax Officer, Aggarwal, Ward-72(1), B-82, Vishwaspur, Uttam Delhi Nagar, New Delhi PAN: AJMPA4878K (Appellant) (Respondent) Assessee by Sh. Ujjwal Jain, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 21.01.2026 Date of pronouncement 21.01.2026 ORDER This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and…

Mahesh Chand, Delhi vs. Income Tax Officer, Delhi

Appeal is partly allowed in above terms

ITA 8084/DEL/2025[2019-20]Status: DisposedITAT Delhi19 Jan 2026AY 2019-20

Bench: Shri Satbeer Singh Godaraassessment Year: 2019-20 Sh. Mahesh Chand, Vs. Income Tax Officer, 140B, Jamrudpur Delhi Community Centre Gk 1, New Delhi Pan: Agzpc7594A (Appellant) (Respondent) Assessee By Sh. Priyansh Jain, Ca Department By Sh. Manoj Kumar, Sr. Dr

Section 147Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2019-20 Sh. Mahesh Chand, Vs. Income Tax Officer, 140B, Jamrudpur Delhi Community Centre GK 1, New Delhi PAN: AGZPC7594A (Appellant) (Respondent) Assessee by Sh. Priyansh Jain, CA Department by Sh. Manoj Kumar, Sr. DR Date of hearing 19.01.2026 Date of pronouncement 19.01.2026 ORDER This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA…

ITO 19 1 1, Mumbai vs. Chogaram Hiramji Devasai, Mumbai

ITA 6987/MUM/2025[2011-12]Status: DisposedITAT Mumbai14 Jan 2026AY 2011-12

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Ms. Neha Paranjpe, ARFor Respondent: Revenue by
Section 143(1)Section 144Section 145(3)Section 147Section 148Section 69C

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 6987/Mum/2025 (Assessment Year: 2011-12) ITO-19(1)(1), Chogaram Hiramji Dewasai, 501, 5th Floor, Piramal Chambers, Office No. 501, 1st Floor, 39/41, Lalbaug, Mumbai-400012 Parankuti Building, 4th Kumbharwada, Vs. Mumbai - 400004 PAN: AAHPD0123E Revenue -अपीलाथ" / Appellant Assessee - ""थ" / Respondent : Revenue by : Shri Harshad M. Karnik, Sr. DR Assessee by : Ms. Neha Paranjpe, AR 06.12.2025 Date of Hearing : Date of Pronouncement : 14.01.2026 O R D E R…

Deputy Commissioner of Income Tax, Indore vs. Ferro Concrete Con India Pvt. Ltd., Indore

Appeal is allowed for statistical purpose

ITA 111/IND/2025[2019-20]Status: DisposedITAT Indore13 Jan 2026AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyaniassessment Year:2019-20 Deputy Commissioner Of Ferro Concrete Con India Income-Tax Pvt. Ltd., बनाम/ 3/5/7B, Bhagirathpura Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaacf2726K Revenueby Shri Ashish Porwal, Sr. Dr Assessee By Shri Venus Rawka, Ar Date Of Hearing 17.12.2025 Date Of Pronouncement 13.01.2026

Section 115BSection 139Section 143(2)Section 147Section 148Section 69

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year:2019-20 Deputy Commissioner of Ferro Concrete Con India Income-tax Pvt. Ltd., बनाम/ 3/5/7B, Bhagirathpura Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACF2726K Revenueby Shri Ashish Porwal, Sr. DR Assessee by Shri Venus Rawka, AR Date of Hearing 17.12.2025 Date of Pronouncement 13.01.2026 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first appeal dated 25.11.2024 passed by lea…

Income Tax Officer, Ward-50(1), New Delhi vs. The Silk Factory, Delhi

ITA 987/DEL/2025[2022-23]Status: DisposedITAT Delhi09 Jan 2026AY 2022-23

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Sh. Pradeep Tara, AdvFor Respondent: Ms. Puja Anand, Adv
Section 133(6)Section 143(3)Section 69C

…Page 1 ITA No.987/Del/2025 The Silk Factory (AY: 2022-23) IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 987/Del/2025 (Assessment Year: 2022-23) ITO, Ward-50(1) Vs. The Silk Factory Room No. 1408, E-2 CC-29, Nehru Enclave, Block, Sr. SPM Civic Kalkaji Centre, New Delhi New Delhi – 110019 110002 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AAFFT7485F Appellant Respondent Appellant by : Sh. Pradeep Tara, Adv. Respondent by : Ms. Puja Anand, Adv. Sh. Prem Pal Sharma, Adv. Ms. Amisha S. Gupt, CIT, DR Date of Hearing 06.11.2025…

Bhansali Udyog Private Limited, New Delhi, Delhi vs. ITO, Ward 4(1), Delhi, New Delhi

Appeal is partly allowed in above terms

ITA 1464/DEL/2025[2018-19]Status: HeardITAT Delhi08 Jan 2026AY 2018-19

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

Section 147Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2018-19 Bhansali Udyog Pvt. Ltd., Vs. Income Tax Officer, A-42, Phase-1, Mayapur, Ward-4(1), New Delhi Delhi PAN: AABCB0090K (Appellant) (Respondent) Assessee by Sh. Ankur Gulati, CA Department by Ms. Ankush Kalra, Sr. DR Date of hearing 08.01.2026 Date of pronouncement 08.01.2026 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/National Faceless…

Sck Infratech Private Limited, Delhi vs. DCIT, Central Circle-30, Delhi

Appeal is partly allowed in above terms

ITA 1087/DEL/2025[2020-21]Status: DisposedITAT Delhi08 Jan 2026AY 2020-21

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFARU RAHMAN (Accountant Member)

Section 153CSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFARU RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2020-21 SCK Infratech Pvt. Ltd., Vs. DCIT, C/o- G.K. Kedia & Co., 812, Central Circle-30, Naurang House, 21 K.G. Delhi Marg, Connaught Place, New Delhi PAN: AAYCS0640R (Appellant) (Respondent) Assessee by Ms. Priyanka Jain, CA Department by Ms. Amish S. Gupt, CIT(DR) Date of hearing 08.01.2026 Date of pronouncement 08.01.2026 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2020-21, arises against the Commissio…

Income Tax Officer-19(1)(1), Mumbai vs. Babulal Mishrimalji Mehta, Mumbai

In the result, the grounds of appeal raised by the revenue are

ITA 6131/MUM/2025[2019-20]Status: DisposedITAT Mumbai07 Jan 2026AY 2019-20

Bench: Shri Pawan Singh & Shri Arun Khodpia(Physical Hearing) Income Tax Officer-19(1)(1), Babulal Mishrimalji Mehta 501, 5Th Floor, Piramal Chamber, Vs 7 Marker Building, Office No.91St Lalbaug, Mumbai Panjarapole Lane, Mumbai [Pan:Afbpm0921N] Appellant / Assessee Respondent / Revenue

Section 254(1)Section 68Section 69C

…5" 8. "Whether on the facts and circumstances of the case and in law, the decision of the Ld. CIT(A) was right in view of the decision of the Hon'ble High Court Mumbai, in the case of Pr. Commissioner of Income-Tax-5, Mumbai Vs. Kanak Impex (India) Ltd (2025)172 Taxmann.com 283 (Bombay) Dated. 03.03.2025, wherein the decision of 100% addition made by AO has been allowed, by rejecting the ITAT's decision of estimating the profit rate @12.5% on bogus purchases and thereby impliedly grant deduction of such unexplained expenditure incurred u/s. 69C of the Act, even though the assessee failed to discharge its onus to…

Harbel Singh and Sons, Delhi vs. DCIT, Central Circle-30, Delhi

ITA 1080/DEL/2025[2021-22]Status: HeardITAT Delhi07 Jan 2026AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla

Section 153CSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos.1077 to 1080/Del/2025 Assessment Years: 2018-19 to 2021-22 M/s. Harbel Singh and Sons, Vs. DCIT, Central Circle-30, H-18, Jangpura Extension, New Delhi Jungpura S.O. Jeewan Nagar, South East Delhi, Delhi PAN: AAAFH3105M (Appellant) (Respondent) Assessee by Ms. Parul Aggarwal, CA Department by Ms. Amish S. Gupt, CIT(DR) Date of hearing 07.01.2026 Date of pronouncement 07.01.2026 ORDER PER SATBEER SINGH GODARA, JM These assessee’s four appeals ITA Nos.…

Harbel Singh and Sons, Delhi vs. DCIT, Central Circle-30, Delhi

ITA 1079/DEL/2025[2020-21]Status: HeardITAT Delhi07 Jan 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla

Section 153CSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos.1077 to 1080/Del/2025 Assessment Years: 2018-19 to 2021-22 M/s. Harbel Singh and Sons, Vs. DCIT, Central Circle-30, H-18, Jangpura Extension, New Delhi Jungpura S.O. Jeewan Nagar, South East Delhi, Delhi PAN: AAAFH3105M (Appellant) (Respondent) Assessee by Ms. Parul Aggarwal, CA Department by Ms. Amish S. Gupt, CIT(DR) Date of hearing 07.01.2026 Date of pronouncement 07.01.2026 ORDER PER SATBEER SINGH GODARA, JM These assessee’s four appeals ITA Nos.…

Harbel Singh and Sons, Delhi vs. DCIT, Central Circle-30, Delhi

ITA 1078/DEL/2025[2019-20]Status: HeardITAT Delhi07 Jan 2026AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla

Section 153CSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos.1077 to 1080/Del/2025 Assessment Years: 2018-19 to 2021-22 M/s. Harbel Singh and Sons, Vs. DCIT, Central Circle-30, H-18, Jangpura Extension, New Delhi Jungpura S.O. Jeewan Nagar, South East Delhi, Delhi PAN: AAAFH3105M (Appellant) (Respondent) Assessee by Ms. Parul Aggarwal, CA Department by Ms. Amish S. Gupt, CIT(DR) Date of hearing 07.01.2026 Date of pronouncement 07.01.2026 ORDER PER SATBEER SINGH GODARA, JM These assessee’s four appeals ITA Nos.…

Harbel Singh and Sons, Delhi vs. DCIT, Central Circle-30, Delhi

ITA 1077/DEL/2025[2018-19]Status: HeardITAT Delhi07 Jan 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla

Section 153CSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos.1077 to 1080/Del/2025 Assessment Years: 2018-19 to 2021-22 M/s. Harbel Singh and Sons, Vs. DCIT, Central Circle-30, H-18, Jangpura Extension, New Delhi Jungpura S.O. Jeewan Nagar, South East Delhi, Delhi PAN: AAAFH3105M (Appellant) (Respondent) Assessee by Ms. Parul Aggarwal, CA Department by Ms. Amish S. Gupt, CIT(DR) Date of hearing 07.01.2026 Date of pronouncement 07.01.2026 ORDER PER SATBEER SINGH GODARA, JM These assessee’s four appeals ITA Nos.…

Rainbow Vanijya Pvt Ltd., New Delhi vs. ACIT, Kolkata

In the result, the appeal of the assessee is allowed

ITA 1891/KOL/2025[2020-21]Status: DisposedITAT Kolkata31 Dec 2025AY 2020-21

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

Section 142(1)Section 143(2)Section 143(3)Section 144BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No.1891/KOL/2025 (Assessment Year: 2020-21) Rainbow Vanijya Pvt. ltd. G-02, Ground Floor, RG Citylawrence Road, Delhi-110035 (Appellant) Vs. ACIT ACIT, Range 104(1) Kolkata, Kolkata-700001, West Bengal (Respondent) PAN No. AACCR2791L Assessee by Revenue by Date of hearing: Date of pronouncement: Shri S.K. Tulsiyan& Ms. Lata Goyal, ARs Shri Pradip Kumar Biswas, DR 10.12.2025 31.12.2025 ORDER Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Fac…

Integrated Service Point Ltd., Chennai vs. ACIT, CC-2(4), Chennai

ITA 1883/CHNY/2025[2022-23]Status: DisposedITAT Chennai30 Dec 2025AY 2022-23

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon'Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 Integrated Service Point Ltd., (Formerly Integrated Service Point Vs. Pvt. Ltd.,) The Dy./Asst. Commissioner Of Income Tax, Central Circle-2(4), Chennai. 6C, 6Th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. Pan: Aaaci 9527P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./ Ita Nos.1874, 1876 & 1879/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 The Dy./Asst. Commissioner Of Income Tax, Central Circle-2(4), Chennai. Integrated Service Point Ltd., (Formerly Integrated Service Point Pvt. Ltd.,) Vs. 6C, 6Th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. Pan: Aaaci 9527P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. Y. Sridhar, Fca प्रत्यर्थी की ओर से /Revenue By : Mr. Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing घोषण की तारीख / Date Of Pronouncement : 13.10.2025 : 30.12.2025 :- 2 -:

For Appellant: Mr. Y. Sridhar, FCAFor Respondent: Mr. Bipin C.N, CIT
Section 132Section 132(4)Section 134(4)Section 250

…आयकर अपीलीय अधिकरण 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI मप्सनीय श्री मनु कुमार गिरि, न्यायिक सदस्य एवं मप्सनीय श्री जगदीश, लेख सदस्य के समक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON'BLE JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.1881, 1882 & 1883/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 Integrated Service Point Ltd., (Formerly Integrated Service Point Vs. Pvt. Ltd.,) The Dy./Asst. Commissioner of Income Tax, Central Circle-2(4), Chennai. 6C, 6th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai…

Integrated Service Point Ltd., Chennai vs. ACIT, Central Circle-2(4), Chennai

Accordingly, the assessee’s appeals in ITA Nos. 1881, 1882, and 1883/Chny/2025 for A.Ys. 2016-17, 2019-20, and 2022-23 are allowed

ITA 1882/CHNY/2025[2019-20]Status: DisposedITAT Chennai30 Dec 2025AY 2019-20

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 िनधा;रण वष; /Assessment Years: 2016-17, 2019-20 & 2022-23

For Appellant: Mr. Y. Sridhar, FCAFor Respondent: Mr. Bipin C.N, CIT
Section 132Section 132(4)Section 134(4)Section 250

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद एवं माननीय "ी जगदीश, लेखा सद के सम' BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.1881, 1882 & 1883/Chny/2025 िनधा;रण वष; /Assessment Years: 2016-17, 2019-20 & 2022-23 Integrated Service Point Ltd., The Dy./Asst. Commissioner of (Formerly Integrated Service Point Vs. Income Tax, Pvt. Ltd.,) Central Circle-2(4), 6C, 6th Floor, Gaiety Palace I/L, Chennai. Blackers Road, Anna Road H.O., Chennai – 600 002. PAN: AAAC…

Integrated Service Point Ltd., Chennai vs. ACIT, Central Circle-2(4), Chennai

ITA 1881/CHNY/2025[2016-17]Status: DisposedITAT Chennai30 Dec 2025AY 2016-17

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon'Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 Integrated Service Point Ltd., (Formerly Integrated Service Point Vs. Income Tax, Pvt. Ltd.,) The Dy./Asst. Commissioner Of Central Circle-2(4), 6C, 6Th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. Chennai. Pan: Aaaci 9527P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./ Ita Nos.1874, 1876 & 1879/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 The Dy./Asst. Commissioner Of Income Tax, Central Circle-2(4), Chennai. Integrated Service Point Ltd., (Formerly Integrated Service Point Vs. Pvt. Ltd.,) 6C, 6Th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. Pan: Aaaci 9527P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. Y. Sridhar, Fca प्रत्यर्थी की ओर से /Revenue By : Mr. Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 13.10.2025 घोषण की तारीख / Date Of Pronouncement : 30.12.2025 :- 2 -:

For Appellant: Mr. Y. Sridhar, FCAFor Respondent: Mr. Bipin C.N, CIT
Section 132Section 132(4)Section 134(4)Section 250

…आयकर अपीलीय अधिकरण 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAΙ मप्सनीय श्री मनु कुमार गिरि, न्यायिक सदस्य एवं मप्सनीय श्री जगदीश, लेख सदस्य के समक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON'BLE JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.1881, 1882 & 1883/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 Integrated Service Point Ltd., (Formerly Integrated Service Point Vs. Income Tax, Pvt. Ltd.,) The Dy./Asst. Commissioner of Central Circle-2(4), 6C, 6th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 00…

ACIT, Chennai vs. Integrated Service Point Limited, Anna Nagar

Accordingly, the assessee’s appeals in ITA Nos. 1881, 1882, and 1883/Chny/2025 for A.Ys. 2016-17, 2019-20, and 2022-23 are allowed

ITA 1879/CHNY/2025[2022-23]Status: DisposedITAT Chennai30 Dec 2025AY 2022-23

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 िनधा;रण वष; /Assessment Years: 2016-17, 2019-20 & 2022-23

For Appellant: Mr. Y. Sridhar, FCAFor Respondent: Mr. Bipin C.N, CIT
Section 132Section 132(4)Section 134(4)Section 250

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद एवं माननीय "ी जगदीश, लेखा सद के सम' BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.1881, 1882 & 1883/Chny/2025 िनधा;रण वष; /Assessment Years: 2016-17, 2019-20 & 2022-23 Integrated Service Point Ltd., The Dy./Asst. Commissioner of (Formerly Integrated Service Point Vs. Income Tax, Pvt. Ltd.,) Central Circle-2(4), 6C, 6th Floor, Gaiety Palace I/L, Chennai. Blackers Road, Anna Road H.O., Chennai – 600 002. PAN: AAAC…

ACIT, Nungambakkam vs. Integrated Service Point Limited, Anna Nagar

ITA 1876/CHNY/2025[2019-20]Status: DisposedITAT Chennai30 Dec 2025AY 2019-20

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon'Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 Integrated Service Point Ltd., (Formerly Integrated Service Point Vs. Pvt. Ltd.,) The Dy./Asst. Commissioner Of Income Tax, Central Circle-2(4), Chennai. 6C, 6Th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. Pan: Aaaci 9527P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./ Ita Nos.1874, 1876 & 1879/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 The Dy./Asst. Commissioner Of Income Tax, Central Circle-2(4), Chennai. Integrated Service Point Ltd., (Formerly Integrated Service Point Vs. Pvt. Ltd.,) 6C, 6Th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. Pan: Aaaci 9527P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. Y. Sridhar, Fca प्रत्यर्थी की ओर से /Revenue By : Mr. Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 13.10.2025 घोषण की तारीख / Date Of Pronouncement : 30.12.2025 :- 2 -:

For Appellant: Mr. Y. Sridhar, FCAFor Respondent: Mr. Bipin C.N, CIT
Section 132Section 132(4)Section 134(4)Section 250

…आयकर अपीलीय अधिकरण 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAΙ मप्सनीय श्री मनु कुमार गिरि, न्यायिक सदस्य एवं मप्सनीय श्री जगदीश, लेख सदस्य के समक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON'BLE JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.1881, 1882 & 1883/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 Integrated Service Point Ltd., (Formerly Integrated Service Point Vs. Pvt. Ltd.,) The Dy./Asst. Commissioner of Income Tax, Central Circle-2(4), Chennai. 6C, 6th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai…

ACIT, Nunagambakkam vs. Integrated Service Point Limited, Anna Nagar

ITA 1874/CHNY/2025[2016]Status: DisposedITAT Chennai30 Dec 2025

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon'Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 Integrated Service Point Ltd., (Formerly Integrated Service Point Vs. Income Tax, Pvt. Ltd.,) The Dy./Asst. Commissioner Of Central Circle-2(4), 6C, 6Th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. Pan: Aaaci 9527P Chennai. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./ Ita Nos.1874, 1876 & 1879/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 The Dy./Asst. Commissioner Of Integrated Service Point Ltd., Income Tax, Central Circle-2(4), Chennai. (Formerly Integrated Service Point Vs. Pvt. Ltd.,) 6C, 6Th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. Pan: Aaaci 9527P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. Y. Sridhar, Fca प्रत्यर्थी की ओर से /Revenue By Mr. Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख / Date Of Pronouncement 13.10.2025 30.12.2025 - : 2 -:

For Appellant: Mr. Y. Sridhar, FCA
Section 132Section 132(4)Section 134(4)Section 250

…आयकर अपीलीय अधिकरण 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAΙ मजनीय श्री मनु कुमार गिरि, न्यायिक सदस्य एवं मजनीय श्री जगदीश, लेख सदस्य के समक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON'BLE JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.1881, 1882 & 1883/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 Integrated Service Point Ltd., (Formerly Integrated Service Point Vs. Income Tax, Pvt. Ltd.,) The Dy./Asst. Commissioner of Central Circle-2(4), 6C, 6th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. P…