ACIT v. Saveeta Institute of Medical and Technical Sciences

25 Taxmann.com 138Reported decision2012#3845 most cited

What is ACIT v. Saveeta Institute of Medical and Technical Sciences authority for?

An addition to income based solely on a sworn statement recorded under section 132(4) of the Income-tax Act is not sustainable and such admission cannot be treated as a valid piece of evidence, especially when it is self-incriminating.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Also referred to as

ACIT v. Saveeta Institute of Medical and Technical Sciences · 25 Taxmann.com 138 · section 132(4) · sworn statement · self-incriminating statement · evidence · addition to income · valid piece of evidence

Sections most often in play

Section 132Section 153ASection 143(3)Section 132(4)Section 153CSection 292CSection 131Section 132(4A)

Issues it is cited on

section 292c(1)(i)section 292c(1)section 132(4a)(i)section 153atohundi transactionsection 23(3)contemporaneous datacost inflation indexclosely held companysection 292csection 132(4a)section 153c(1)

Judgments citing ACIT v. Saveeta Institute of Medical and Technical Sciences

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE-1(4), CHENNAI vs. RAMANATHAN VISWANATHAN, CHENNAI

ITA 1597/CHNY/2025[2015-16]Status: DisposedITAT Chennai22 Jan 2026AY 2015-16
For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari
Section 139Section 142(1)Section 153ASection 153CSection 250

…{"clean_text": "आयकर अपीलीय अधिकरण, 'ए' यायपीठ, चेई।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n'A' BENCH: CHENNAI\nश्री एबी टी. वर्की, न्यायिक सदस्य एवं\nश्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष\nBEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.1321 to 1324/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2014-15 to 2017-18\nR. Viswanathan,\nFlat No.A-4,\nRams Anjali Atrium No.8,\nSundaram Salai, R.A. Puram,\nChennai-600 028.\n[PAN: ADLPV 6760 G]\nv.\nThe DCIT,\nCentral Circle-1(4),\nChennai.\n(अपीलाथ/Appellant) (यथ/Respondent)\nआयकर अपील सं./ITA Nos.1556 & 159…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), CHENNAI, CHENNAI vs. RAMANATHAN VISWANATHAN, CHENNAI

In the result, all appeals filed by the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1556/CHNY/2025[2016]Status: DisposedITAT Chennai22 Jan 2026

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari
Section 132Section 139Section 142(1)Section 153ASection 153CSection 250

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1321 to 1324/Chny/2025 िनधा"रण वष"/Assessment Years: 2014-15 to 2017-18 R. Viswanathan, v. The DCIT, Flat No.A-4, Central Circle-1(4), Rams Anjali Atrium No.8, Chennai. Sundaram Salai, R.A. Puram, Chennai-600 028. [PAN: ADLPV 6760 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.1556 & 1597/Chny/2025 िनधा"रण वष"/Assess…

R.VISWANATHAN,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4),, CHENNAI

ITA 1324/CHNY/2025[2017-18]Status: DisposedITAT Chennai22 Jan 2026AY 2017-18
For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari
Section 139Section 142(1)Section 153ASection 153CSection 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, ‘ए’ यायपीठ, चेई।\nIN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI\nश्री एबी टी. वक, ाियक सद एवं\nश्री एस. आर. रघुनाथा, लेखा सद के सम\nBEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.1321 to 1324/Chny/2025\nिनधारण वष/Assessment Years: 2014-15 to 2017-18\nR. Viswanathan,\nFlat No.A-4,\nRams Anjali Atrium No.8,\nSundaram Salai, R.A. Puram,\nChennai-600 028.\n[PAN: ADLPV 6760 G]\nv. The DCIT,\nCentral Circle-1(4),\nChennai.\n(अपीलाथ/Appellant) (यथ/Respondent)\nआयकर अपील सं./ITA Nos.1556 & 1597/Chny/2025\nिनधार…

R.VISWANATHAN,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), CHENNAI

ITA 1323/CHNY/2025[2016-17]Status: DisposedITAT Chennai22 Jan 2026AY 2016-17
For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari
Section 139Section 142(1)Section 153ASection 153CSection 250

…{"clean_text": "आयकर अपीलीय अधिकरण, ‘ए’ यायपीठ, चेई।\nIN THE INCOME TAX APPELLATE TRIBUNAL \n‘A’ BENCH: CHENNAI \nश्री एबी टी. वक, ाियक सद एवं\nश्री एस. आर. रघुनाथा, लेखा सद के सम \nBEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER \nआयकर अपील सं./ITA Nos.1321 to 1324/Chny/2025\nिनधारण वष/Assessment Years: 2014-15 to 2017-18 \nR. Viswanathan,\nFlat No.A-4,\nRams Anjali Atrium No.8,\nSundaram Salai, R.A. Puram,\nChennai-600 028.\n[PAN: ADLPV 6760 G]\nv. The DCIT,\nCentral Circle-1(4),\nChennai.\n(अपीलाथ/Appellant) (यथ/Respondent)\nआयकर अपील सं./ITA Nos.1556 & 1597/Chny/2025\nिन…

R.VISWANATHAN,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4),, CHENNAI

ITA 1322/CHNY/2025[2015-16]Status: DisposedITAT Chennai22 Jan 2026AY 2015-16
For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari
Section 139Section 142(1)Section 153ASection 153CSection 250

…{"clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI\nBEE ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER\nBEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.1321 to 1324/Chny/2025\nिनधारण वष/Assessment Years: 2014-15 to 2017-18\nR. Viswanathan,\nFlat No.A-4,\nRams Anjali Atrium No.8,\nSundaram Salai, R.A. Puram,\nChennai-600 028.\n[PAN: ADLPV 6760 G]\nv. The DCIT,\nCentral Circle-1(4),\nChennai.\n(अपीलाथ/Appellant) (यथ/Respondent)\nआयकर अपील सं./ITA Nos.1556 & 1597/Chny/2025\nिनधारण वष/Assessment Years: 2016-17…

R.VISWANATHAN,,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4),, CHENNAI

ITA 1321/CHNY/2025[2014-15]Status: DisposedITAT Chennai22 Jan 2026AY 2014-15

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1321 To 1324/Chny/2025 िनधारण वष/Assessment Years: 2014-15 To 2017-18 R. Viswanathan, Flat No.A-4, Rams Anjali Atrium No.8, Sundaram Salai, R.A. Puram, Chennai-600 028. [Pan: Adlpv 6760 G] V. The Dcit, Central Circle-1(4), Chennai. (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.1556 & 1597/Chny/2025 िनधारण वष/Assessment Years: 2016-17 & 2015-16 The Dcit, Central Circle-1(4), Chennai. V. R. Viswanathan, Flat No.A-4, Rams Anjali Atrium No.8, Sundaram Salai, R.A. Puram, Chennai-600 028. [Pan: Adlpv 6760 G] (अपीलाथ/Appellant) : (यथ/Respondent) अपीलाथ की ओर से/ Assessee By : Shri. V. Naga Prasad, Advocate/Ar थ की ओर से /Department By : Smt. E. Pavuna Sundari, Cit/Dr सुनवाईकतारीख/Date Of Hearing : 29.10.2025 / 17.11.2025 घोषणाकतारीख /Date Of Pronouncement : 22.01.2026 :: 2 ::

For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari
Section 132Section 139Section 142(1)Section 153ASection 153CSection 250

…आयकर अपीलीय अधिकरण, ‘ए’ यायपीठ, चेई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI श्री एबी टी. वक, ाियक सद एव ी एस. आर. रघुनाथा, लेखा सद के सम BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1321 to 1324/Chny/2025 िनधारण वष/Assessment Years: 2014-15 to 2017-18 R. Viswanathan, Flat No.A-4, Rams Anjali Atrium No.8, Sundaram Salai, R.A. Puram, Chennai-600 028. [PAN: ADLPV 6760 G] v. The DCIT, Central Circle-1(4), Chennai. (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./ITA Nos.1556 & 1597/Chny/2025 िनधारण वष/Assessment Years: 2016-17 & 2015-16 T…

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1, TRICHY, INCOME TAX OFFICE, TRICHY vs. KARUPPANNA GOUNDER PALANIAPPA GOUNDER MARIAPPAN, KARUR

ITA 1631/CHNY/2025[2013]Status: DisposedITAT Chennai20 Jan 2026

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1628/Chny/2025 Acit, Central Circle -2, Trichy. निर्धारण वर्ष / Assessment Year: 2013-14 (अपीलार्थी/Appellant) Maragathamani Shanmugam, Vs. 54A, Muthu Nagar, Sengunthapuram, Karur – 639 002. [Pan:Abkps-2816-H] (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.:1629/Chny/2025 Acit, Central Circle -2, Trichy. निर्धारण वर्ष / Assessment Year: 2013-14 (अपीलार्थी/Appellant) Ramasamy Moolimangalam Vs. Vaishnava Priya, 33, B7 Adhisri Apartments, Kothari Road, Nungambakkam, Chennai - 600 034. [Pan:Adwpv-0050-A] (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.:1631/Chny/2025 Acit, Central Circle -1, Trichy. निर्धारण वर्ष / Assessment Year: 2013-14 (अपीलार्थी/Appellant) Karuppanna Gounder Palaniappa Vs. Gounder Mariappan, No.1, 80 Feet Road, Sengunthapuram, Karur – 639 002. [Pan:Agppm-2363-M] (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri. Shiva Srinivas, C.I.T. प्रत्यर्थी की ओर से/Respondent By : Shri. R. Venkata Raman, C.A. सुनवाई की तारीख/Date Of Hearing : 11.11.2025 घोषणा की तारीख/Date Of Pronouncement : 20.01.2026 :-2-:

For Appellant: Shri. Shiva Srinivas, C.I.TFor Respondent: Shri. R. Venkata Raman, C.A
Section 132Section 133ASection 143(3)Section 153ASection 153A(1)Section 69

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1628/Chny/2025 ACIT, Central Circle -2, Trichy. निर्धारण वर्ष / Assessment Year: 2013-14 (अपीलार्थी/Appellant) Maragathamani Shanmugam, vs. 54A, Muthu Nagar, Sengunthapuram, Karur – 639 002. [PAN:ABKPS-2816-H] (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA No.:1629/Chny/2025 ACIT, Central Circle -2, Trichy. निर्धारण वर्ष / Assessment Year:…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, INCOME TAX OFFICE, TRICHY vs. LIFE LINE AUTO FINANCE, KARUR

ITA 1630/CHNY/2025[2013-14]Status: DisposedITAT Chennai20 Jan 2026AY 2013-14

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1630/Chny/2025 निर्धारण वर्ष / Assessment Year: 2013-14 Acit, Central Circle-2, Trichy. Vs. Life Line Auto Finance, 306-B1, First Floor, Bharathi Nagar, Mahatma Gandhi Road, Karur - 639 002. [Pan:Aaefl-7071-N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri. R. Venkata Raman, C.A. प्रत्यर्थी की ओर से/Respondent By : Shri. Shiva Srinivas, C.I.T. सुनवाई की तारीख/Date Of Hearing : 11.11.2025 घोषणा की तारीख/Date Of Pronouncement : 20.01.2026 आदेश /Order Per S. R. Raghunatha, Am: The Present Appeal Of The Revenue Is Directed Against The Order Dated 21.03.2015 Passed By The Learned Commissioner Of Income Tax (Appeals)-19, Chennai [Hereinafter Referred To As “The Ld.Cit(A)”], Arising Out Of The Assessment Order Dated 31.03.2022 Passed By The Deputy Commissioner Of Income Tax, Central Circle-2, Trichy (Hereinafter Referred To As “The Ao”] U/S.143(3) R.W.S 153C Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], For The Assessment Year 2013–14. :-2-:

For Appellant: Shri. R. Venkata Raman, C.AFor Respondent: Shri. Shiva Srinivas, C.I.T
Section 101Section 132Section 133ASection 143(3)Section 153ASection 292C(1)Section 34Section 69A

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1630/Chny/2025 निर्धारण वर्ष / Assessment Year: 2013-14 ACIT, Central Circle-2, Trichy. vs. Life Line Auto Finance, 306-B1, First Floor, Bharathi Nagar, Mahatma Gandhi Road, Karur - 639 002. [PAN:AAEFL-7071-N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant by : Shri. R. Venkata Raman, C.A. प्रत्यर्थी की ओर…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. AADHITYA FINCORP PVT LTD, CHENNAI

The appeal of the revenue is dismissed

ITA 659/CHNY/2025[2015-16]Status: DisposedITAT Chennai09 Dec 2025AY 2015-16

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Ms. E. Pavuna Sundari, C.I.TFor Respondent: Ms. N. V. Lakshmi, Advocate
Section 132Section 132(4)Section 144Section 145(3)Section 153CSection 40A(3)Section 69A

…आयकर अपील"य अ"धकरण, ‘ए ’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एबी ट" वक", "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:659/Chny/2025 "नधा%रण वष% / Assessment Year: 2015-16 DCIT, Aadhitya Fincorp Pvt. Ltd., Central Circle -2(2), vs. Shop No.2, TNHB Complex, No.110, 4th Avenue, Ashok Nagar, Chennai. Chennai – 600 083. [PAN:AAMCA-5662-M] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Ms. E. Pavuna Sundari, C.I.T. ()यथ' क* ओर से/Respond…

DEPUTY COMMISSIONER OF INCOME TAX, CEN CIR 2(2), CHENNAI, CHENNAI vs. PICHANATHA PILLAI RAMESH, COIMBATORE

In the result, both the appeals of the revenue are dismissed

ITA 571/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Dec 2025AY 2016-17

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Ms. E. Pavuna Sundari, C.I.TFor Respondent: Ms. N. V. Lakshmi, Advocate
Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एबी ट" वक", "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:570 & 571/Chny/2025 "नधा%रण वष% / Assessment Years: 2015-16 & 2016-17 DCIT, Pichanatha Pillai Ramesh, 6J, 4th Block, Ceebros, Shyamala Central Circle -2(2), vs. Chennai. Garden, 136, Arcot Road, Saligramam, Chennai – 600 093. [PAN:ADJPR-4813-Q] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Ms. E. Pavuna Sundari, C.…

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. PICHANATHA PILLAI RAMESH, CHENNAI

In the result, both the appeals of the revenue are dismissed

ITA 570/CHNY/2025[2015-16]Status: DisposedITAT Chennai09 Dec 2025AY 2015-16

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Ms. E. Pavuna Sundari, C.I.TFor Respondent: Ms. N. V. Lakshmi, Advocate
Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एबी ट" वक", "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:570 & 571/Chny/2025 "नधा%रण वष% / Assessment Years: 2015-16 & 2016-17 DCIT, Pichanatha Pillai Ramesh, 6J, 4th Block, Ceebros, Shyamala Central Circle -2(2), vs. Chennai. Garden, 136, Arcot Road, Saligramam, Chennai – 600 093. [PAN:ADJPR-4813-Q] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Ms. E. Pavuna Sundari, C.…

ARVIND NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1),, CHENNAI

In the result, all appeals filed by the assessee are allowed

ITA 2274/CHNY/2024[2018-19]Status: DisposedITAT Chennai07 Nov 2025AY 2018-19
Section 131Section 132

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2270 to 2274/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 to 2018-19 Arvind Nandagopal, No.6, 6th Street, Rutland Gate, Nungambakkam, Greams Road S.O., Chennai-600 006. v. The ACIT, Central Circle-3(1), Chennai. [PAN: AAFPA 6259 G] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant by प्रत्यर्थी की ओर से /Respondent by सुनवाईक…

ARVIND NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1),, CHENNAI

In the result, all appeals filed by the assessee are allowed

ITA 2273/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 Nov 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Respondent: Mr.M. Murali, CIT
Section 131Section 132

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2270 to 2274/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 v. Arvind Nandagopal, The ACIT, No.6, 6th Street, Rutland Gate, Central Circle-3(1), Nungambakkam, Greams Road S.O., Chennai. Chennai-600 006. [PAN: AAFPA 6259 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.B. Ramakrishnan, CA (Virt…

ARVIND NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1),, CHENNAI

In the result, all appeals filed by the assessee are allowed

ITA 2272/CHNY/2024[2016-17]Status: DisposedITAT Chennai07 Nov 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Respondent: Mr.M. Murali, CIT
Section 131Section 132

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2270 to 2274/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 v. Arvind Nandagopal, The ACIT, No.6, 6th Street, Rutland Gate, Central Circle-3(1), Nungambakkam, Greams Road S.O., Chennai. Chennai-600 006. [PAN: AAFPA 6259 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.B. Ramakrishnan, CA (Virt…

ARVIND NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1), CHENNAI

In the result, all appeals filed by the assessee are allowed

ITA 2271/CHNY/2024[2015-16]Status: DisposedITAT Chennai07 Nov 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Respondent: Mr.M. Murali, CIT
Section 131Section 132

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2270 to 2274/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 v. Arvind Nandagopal, The ACIT, No.6, 6th Street, Rutland Gate, Central Circle-3(1), Nungambakkam, Greams Road S.O., Chennai. Chennai-600 006. [PAN: AAFPA 6259 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.B. Ramakrishnan, CA (Virt…

ARVIND NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1), CHENNAI

In the result, all appeals filed by the assessee are allowed

ITA 2270/CHNY/2024[2014-15]Status: DisposedITAT Chennai07 Nov 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Respondent: Mr.M. Murali, CIT
Section 131Section 132

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2270 to 2274/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 v. Arvind Nandagopal, The ACIT, No.6, 6th Street, Rutland Gate, Central Circle-3(1), Nungambakkam, Greams Road S.O., Chennai. Chennai-600 006. [PAN: AAFPA 6259 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.B. Ramakrishnan, CA (Virt…

MASILAMANI NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1),, CHENNAI

In the result, appeals filed by the assessee(s) are allowed

ITA 2269/CHNY/2024[2018-19]Status: DisposedITAT Chennai07 Nov 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Respondent: Mr.M. Murali, CIT
Section 131Section 132Section 132(4)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2265 to 2269/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 v. Masilamani Nandagopal, The ACIT, No.6, 6th Street, Rutland Gate, Central Circle-3(1), Nungambakkam, Greams Road S.O., Chennai. Chennai-600 006. [PAN: AADPN 2678 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.B. Ramakrishnan, CA (…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. NO 1 AUTO FINANCE, KARUR

In the result, the appeals of the Revenue in ITA Nos

ITA 658/CHNY/2025[2018-19]Status: DisposedITAT Chennai06 Aug 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:656 To 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner Of Income Tax, No.1 Auto Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aahfn 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita Nos.:622 & 633/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13 & 2018-19 Deputy Commissioner Of Income Tax, Help Line Motor Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aaffh 3971 E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms.E.Pavuna Sundari, Cit प्रत्यथी की ओर से/Respondent By : Shri.R.Venkata Raman, Ca & Shri.R.S.Lakshmi Narayana, Advocate सुनवाई की तारीख/Date Of Hearing : 18.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 06.08.2025

For Appellant: Ms.E.Pavuna Sundari, CITFor Respondent: Shri.R.Venkata Raman, CA &
Section 132Section 143(3)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:656 to 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner of Income Tax, No.1 Auto Finance, Central Circle – 2, vs. No.1, TAM Complex, NRMP Street, Trichy Covai Road, Karur – 639 002. [PAN:AAHFN 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA Nos.:622 & 633/Chny/2025 धनिाजरण…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. NO 1 AUTO FINANCE, KARUR

In the result, the appeals of the Revenue in ITA Nos

ITA 656/CHNY/2025[2012-13]Status: DisposedITAT Chennai06 Aug 2025AY 2012-13

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:656 To 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner Of Income Tax, No.1 Auto Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aahfn 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita Nos.:622 & 633/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13 & 2018-19 Deputy Commissioner Of Income Tax, Help Line Motor Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aaffh 3971 E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms.E.Pavuna Sundari, Cit प्रत्यथी की ओर से/Respondent By : Shri.R.Venkata Raman, Ca & Shri.R.S.Lakshmi Narayana, Advocate सुनवाई की तारीख/Date Of Hearing : 18.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 06.08.2025

For Appellant: Ms.E.Pavuna Sundari, CITFor Respondent: Shri.R.Venkata Raman, CA &
Section 132Section 143(3)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:656 to 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner of Income Tax, No.1 Auto Finance, Central Circle – 2, vs. No.1, TAM Complex, NRMP Street, Trichy Covai Road, Karur – 639 002. [PAN:AAHFN 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA Nos.:622 & 633/Chny/2025 धनिाजरण…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. HELP LINE MOTOR FINANCE, KARUR

In the result, the appeals of the Revenue in ITA Nos

ITA 633/CHNY/2025[2018-19]Status: DisposedITAT Chennai06 Aug 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:656 To 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner Of Income Tax, No.1 Auto Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aahfn 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita Nos.:622 & 633/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13 & 2018-19 Deputy Commissioner Of Income Tax, Help Line Motor Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aaffh 3971 E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms.E.Pavuna Sundari, Cit प्रत्यथी की ओर से/Respondent By : Shri.R.Venkata Raman, Ca & Shri.R.S.Lakshmi Narayana, Advocate सुनवाई की तारीख/Date Of Hearing : 18.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 06.08.2025

For Appellant: Ms.E.Pavuna Sundari, CITFor Respondent: Shri.R.Venkata Raman, CA &
Section 132Section 143(3)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:656 to 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner of Income Tax, No.1 Auto Finance, Central Circle – 2, vs. No.1, TAM Complex, NRMP Street, Trichy Covai Road, Karur – 639 002. [PAN:AAHFN 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA Nos.:622 & 633/Chny/2025 धनिाजरण…

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