Alamelu Veerappan v. ITO

95 Taxmann.com 155High Court2018#2711 most cited

What is Alamelu Veerappan v. ITO authority for?

Income tax proceedings initiated or an assessment order passed in the name of a deceased person are void ab initio, as such proceedings are without jurisdiction. Section 159 of the Income Tax Act does not apply if proceedings were not initiated during the assessee's lifetime.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

Alamelu Veerappan v. ITO · Section 148 · Section 159 · deceased assessee · void ab initio · without jurisdiction · legal heirs · notice to dead person

Also reported as

257 Taxmann 72

Sections most often in play

Section 148Section 147Section 292BSection 159Section 142(1)Section 144Section 263Section 139(1)

Issues it is cited on

section 263ofsection 159legal representativesection 292btransferor companyinadequate enquirysection 292revision under section 263section 292bbsection 29section 263(1)lack of enquiry

Judgments citing Alamelu Veerappan v. ITO

THAMBURAJ BERNET MARY JAYASEELI,TIRUCHIRAPPALLI vs. ITO, WARD2(1), CHENNAI, TIRUCHIRAPPALLI

In the result, appeal filed by the assessee is allowed

ITA 3422/CHNY/2025[2019-20]Status: DisposedITAT Chennai11 Feb 2026AY 2019-20

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

For Appellant: Mr.R. Santhanu, CAFor Respondent: Mr.Kumar Chandan, JCIT
Section 148

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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 No.3422/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 v. Thamburaj Bernet Mary Jayaseeli The ITO, W/o. Joseph David Selvaraj, Ward-2(1), 104/8, Mission Kovil Street, Trichy. Crawford, Tiruchirappalli-620 012. [PAN: KOHPS 3871 C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.R. Santhanu, CA ""यथ" क" ओर से /R…

MARAPPAN BALASUBRAMANIAM (DECEASED), REP BY LEGAL HEIR KAVITHA BALASUBRAMANIAN (WIFE),KARUVALLUR ROAD, COIMBATORE vs. INCOME TAX OFFICER, WARD-1(2), TIRUPPUR, INCOME TAX OFFICE, TIRUPPUR

In the result, appeal filed by the assessee is allowed

ITA 3367/CHNY/2025[2016-2017]Status: DisposedITAT Chennai27 Jan 2026AY 2016-2017

Bench: Ms. Padmavathy S. & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3367/Chny/2025 "नधा"रण वष"/Assessment Year: 2016-17 Marappan Balasubramaniam, V. The Ito, Ward 1(2), (Deceased), Tiruppur, Rep By Legal Heir Kavitha Tamil Nadu Balasubramanian (Wife) No. 5, Cormo Garden, Karuvallur Road, Coimbatore, Tamil Nadu-641107 [Pan: Cqgpg 6518 M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 148Section 159Section 292B

…आयकर अपील"य अ"धकरण, , ’बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI सु"ी प"ावती एस, लेखा सद" एवं "ी मनु कुमार िग"र, "ाियक सद" के सम" BEFORE MS. PADMAVATHY S. , ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No.3367/Chny/2025 "नधा"रण वष"/Assessment Year: 2016-17 MARAPPAN BALASUBRAMANIAM, v. The ITO, Ward 1(2), (Deceased), Tiruppur, Rep by Legal Heir Kavitha Tamil Nadu Balasubramanian (Wife) No. 5, Cormo Garden, Karuvallur Road, Coimbatore, Tamil Nadu-641107 [PAN: CQGPG 6518 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क ओर से/ Appellant by Mr…

LATE SH SETHURAMAN THROUGH LEGAL HEIR SH S NISHAANTH ,CHENNAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 3(1), CHENNAI

In the result, the appeal filed by legal representative of the assessee is allowed

ITA 2615/CHNY/2024[2015-116]Status: DisposedITAT Chennai10 Oct 2025AY 2015-116

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.: 2615/Chny/2024 िनधा"रण वष"/Assessment Year:2015-16 Late Shri Sethuraman The Assistant (Rep. By Legal Heir Commissioner Of Income Shri S. Nishaanth), Vs. Tax, O 9/12, Subbarayan Street, Corporate Circle – 3(1), Nungambakkam, Chennai. Chennai – 600 034. Pan: Abhps 3001R (""यथ"/Respondent) (अपीलाथ"/Appellant) अपीलाथ" क" ओर से/Appellant By : Shri Suresh Kumar Gupta, Ca ""यथ" क" ओर से/Respondent By : Ms. R. Anitha, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 06.10.2025 घोषणा क" तारीख/Date Of Pronouncement : 10.10.2025 आदेश /O R D E R Per Manu Kumar Giri, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax(Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter The “Ld.Cit(A)”] Dated 14.08.2024 Arising Out Of The Order Dated 16.03.2023 Passed By The Assessing Officer, Assessment Unit, Income Tax Department (Hereinafter Referred To As The "Ao") Passed U/S.147 R.W.S.144B Of The Income-Tax Act, 1961 (Hereinafter "The Act') For The Assessment Year 2015-16 (Hereinafter The "Ay").

For Appellant: Shri Suresh Kumar Gupta, CAFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148Section 69

…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 "ी जगद"श, लेखा सद"य के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2615/CHNY/2024 िनधा"रण वष"/Assessment Year:2015-16 Late Shri Sethuraman The Assistant (Rep. by Legal Heir Commissioner of Income Shri S. Nishaanth), Vs. Tax, O 9/12, Subbarayan Street, Corporate Circle – 3(1), Nungambakkam, Chennai. Chennai – 600 034. PAN: ABHPS 3001R (""यथ"/Respondent) (अपीलाथ"/Appellant) अपीलाथ" क" ओर से/Appellant by : Shri Suresh Kumar Gu…

LILY SARKAR, LEGAL HEIR OF LATE SUDHIR CHOWDHURY,DURGAPUR vs. ITO, WARD 1(2),, DURGAPUR

In the result, the appeal of the assessee is allowed

ITA 1437/KOL/2025[2011-2012]Status: DisposedITAT Kolkata03 Sept 2025AY 2011-2012

Bench: Shri George Mathan & Shri Sanjay Awasthiassessment Year: 2011-12 Lily Sarkar, Legal Heir Of Ito, Ward-1(2), Durgapur Late Sudhir Chowdhury Vs Mohiskapur Road, B Zone, Durgapur, Dist-Burdwan 713205, W.B-713205. (Pan: Aiypc4460G) (Appellant) (Respondent)

For Appellant: Shri Shuvo Chakraboty, A.RFor Respondent: Shri Sandip Sarkar, JCIT-Sr. DR
Section 148Section 159

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER Assessment Year: 2011-12 Lily Sarkar, Legal Heir of ITO, Ward-1(2), Durgapur Late Sudhir Chowdhury Vs Mohiskapur Road, B Zone, Durgapur, Dist-Burdwan 713205, W.B-713205. (PAN: AIYPC4460G) (Appellant) (Respondent) Present for: Appellant by : Shri Shuvo Chakraboty, A.R Respondent by : Shri Sandip Sarkar, JCIT-Sr. DR Date of Hearing : 02.09.2025 Date of Pronouncement : 03.09.2025 ORDER Per Sanjay Awasthi: This is an appeal filed by the assessee against the order of the Comm…

VARAM CAPITAL PVT. LTD.,CHENNAI vs. DCIT, CORP. CIRCLE-3(1), CHENNAI

In the result, appeal of the assessee is allowed

ITA 1222/CHNY/2025[2017-18]Status: DisposedITAT Chennai01 Sept 2025AY 2017-18

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI HON'BLE S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri T.V.Muthuabhirami, AdvocateFor Respondent: Shri AR V Sreenivasan, CIT
Section 143(3)Section 144Section 263Section 68

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1222/Chny/2025 िनधा"रण वष" /Assessment Year: 2017-18 Varam Capital Pvt. Ltd., The Dy. Commissioner of No.3726, No.41, 6th Avenue, Vs. Income Tax, Q Block, Anna Nagar, Corporate Circle-3(1), Chennai – 600 040. Chennai. [PAN: AABCK4258L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri T.V.Muthuabhirami, A…

INCOME TAX OFFICER 22 3 1, MUMBAI vs. YAKUB MOHAMED GHANTIWALA THROUGH LEGAL HEIR OF LATE YAKUB MOHAMED GHANTIWALA BIBI YAKUB MOHAMED GHAN, JOGESHWARI (WEST)

ITA 3171/MUM/2025[2012]Status: DisposedITAT Mumbai26 Aug 2025

Bench: Shri Rahul Chaudhary (Jm) & Shri Omkareshwar Chidara (Am)

For Appellant: Shri Swapnil ChoudharyFor Respondent: Shri Mohammad Shahab Khan
Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “G” Bench, Mumbai. Before Shri Rahul Chaudhary (JM) & Shri Omkareshwar Chidara (AM) ITA No. 3171/MUM/2025 (Assessment Year : 2012-13) ITO-22(3)(1) Yakub Mohamed Ghantiwala Room No. 307, 3rd Floor Through Legal Heir of Late Piramal Chambers Vs. Yakub Mohamed Ghantiwala Lalbaug, Parel Bibi Yakub Mohamed Ghan Mumbai-400 012. Flat No. 303, 3rd Floor Building Name Reyhaan-2 Plot Bearing No. CTS No. 74/A,B Village Bandiwali Jogeshwari West Mumbai-400 0102. PAN : AABPG8470D Appellant Respondent : Shri Mohammad Shahab Khan Assessee by : Shri Swapnil Choudhary Revenue by : 26…

INCOME TAX OFFICER -22(3)(1), MUMBAI, PIRAMAL CHAMBERS LALBAUG vs. YAKUB MOHAMED GHANTIWALA THROUGH LEGAL HEIR OF LATE YAKUB MOHAMED GHANTIWALA BIBI YAKUB MOHAMED GHAN, JOGESHWARI WEST

ITA 3170/MUM/2025[2011]Status: DisposedITAT Mumbai26 Aug 2025

Bench: Shri Rahul Chaudhary (Jm) & Shri Omkareshwar Chidara (Am)

For Appellant: Shri Swapnil ChoudharyFor Respondent: Shri Mohammad Shahab Khan
Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “G” Bench, Mumbai. Before Shri Rahul Chaudhary (JM) & Shri Omkareshwar Chidara (AM) ITA No. 3171/MUM/2025 (Assessment Year : 2012-13) ITO-22(3)(1) Yakub Mohamed Ghantiwala Room No. 307, 3rd Floor Through Legal Heir of Late Piramal Chambers Vs. Yakub Mohamed Ghantiwala Lalbaug, Parel Bibi Yakub Mohamed Ghan Mumbai-400 012. Flat No. 303, 3rd Floor Building Name Reyhaan-2 Plot Bearing No. CTS No. 74/A,B Village Bandiwali Jogeshwari West Mumbai-400 0102. PAN : AABPG8470D Appellant Respondent : Shri Mohammad Shahab Khan Assessee by : Shri Swapnil Choudhary Revenue by : 26…

MOHANSUNDARAM JAYASUJA,COIMBATORE vs. PCIT, CENTRAL,, CHENNAI

In the result both the appeals of the assessee for the assessment years 2017-

ITA 958/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Aug 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

…आयकर अपीलीय अधिकरण, ‘सी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI श्री मनु कुमार गिरर, न्यागिक 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 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, PCIT (Central)-2, 395, Oppanakara Street vs. Chennai. Coimbatore – 641 001. [PAN: AERPM-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2…

MOHANSUNDARAM JAYASUJA,COIMBATORE vs. PCIT, CENTRAL,, CHENNAI

In the result both the appeals of the assessee for the assessment years 2017-

ITA 957/CHNY/2025[2016-17]Status: DisposedITAT Chennai11 Aug 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

…आयकर अपीलीय अधिकरण, ‘सी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI श्री मनु कुमार गिरर, न्यागिक 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 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, PCIT (Central)-2, 395, Oppanakara Street vs. Chennai. Coimbatore – 641 001. [PAN: AERPM-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2…

MOHANSUNDARAM JAYASUJA,COIMBATORE vs. PCIT, CENTRAL,, CHENNAI

In the result both the appeals of the assessee for the assessment years 2017-

ITA 956/CHNY/2025[2015-16]Status: DisposedITAT Chennai11 Aug 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

…आयकर अपीलीय अधिकरण, ‘सी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI श्री मनु कुमार गिरर, न्यागिक 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 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, PCIT (Central)-2, 395, Oppanakara Street vs. Chennai. Coimbatore – 641 001. [PAN: AERPM-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2…

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

In the result both the appeals of the assessee for the assessment years 2017-

ITA 953/CHNY/2025[953]Status: DisposedITAT Chennai11 Aug 2025

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

…आयकर अपीलीय अधिकरण, ‘सी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI श्री मनु कुमार गिरर, न्यागिक 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 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, PCIT (Central)-2, 395, Oppanakara Street vs. Chennai. Coimbatore – 641 001. [PAN: AERPM-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2…

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

In the result both the appeals of the assessee for the assessment years 2017-

ITA 952/CHNY/2025[2014-15]Status: DisposedITAT Chennai11 Aug 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

…आयकर अपीलीय अधिकरण, ‘सी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI श्री मनु कुमार गिरर, न्यागिक 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 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, PCIT (Central)-2, 395, Oppanakara Street vs. Chennai. Coimbatore – 641 001. [PAN: AERPM-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2…

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

In the result both the appeals of the assessee for the assessment years 2017-

ITA 951/CHNY/2025[2013-14]Status: DisposedITAT Chennai11 Aug 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

…आयकर अपीलीय अधिकरण, ‘सी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI श्री मनु कुमार गिरर, न्यागिक 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 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, PCIT (Central)-2, 395, Oppanakara Street vs. Chennai. Coimbatore – 641 001. [PAN: AERPM-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2…

ISHWAR CHAND AGGARWAL,FARIDABAD vs. INCOME TAX OFFICER- WARD 1(3), NEW CGO COMPLEX

ITA 2844/DEL/2024[2014-15]Status: DisposedITAT Delhi31 Jul 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishraishwar Chand Aggarwal Vs. Ito, Ward 1(3) 3D-29, Nit Faridabad Nh-4, Nit, Haryana – 121001 Faridabad, Haryana "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aalpa5364Q Appellant .. Respondent

For Appellant: Sh. Jitender Wadhwa, CAFor Respondent: Sh. Om Prakash, Sr. DR
Section 142(1)Section 144Section 147Section 148

…P a g e | 1 Ishwar Chand Aggarwal (AY: 2014-15) THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER Ishwar Chand Aggarwal Vs. ITO, Ward 1(3) 3D-29, NIT Faridabad NH-4, NIT, Haryana – 121001 Faridabad, Haryana "थायीलेखासं./जीआइआरसं./PAN/GIR No: AALPA5364Q Appellant .. Respondent Appellant by : Sh. Jitender Wadhwa, CA Respondent by : Sh. Om Prakash, Sr. DR Date of Hearing 10.07.2025 Date of Pronouncement 10.07.2025 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order…

AKSH OPTIFIBRE LIMITED,NEW DELHI vs. ACIT, CIRCLE - 2, ALWAR

In the result, all the appeal of the assessee is allowed

ITA 170/JPR/2024[2010-11]Status: DisposedITAT Jaipur20 May 2025AY 2010-11
For Appellant: Shri Akul Agarwal, C.A. (thr. V.C.)For Respondent: Shri Arvind Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 156Section 234ASection 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखा सदस्य, के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM\nआयकर अपील सं./ITA No. 170/JPR/2024\nनिर्धारण वर्ष / Assessment Year : 2010-11\nAksh Optifibre Limited\nA-25, Mohan Co-operative\nIndustrial Estate, Mathura Road,\nNew Delhi.\nबनाम | The ACIT,\nVs. Circle-2,\nAlwar.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AAACA0062F\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओरसे / Assesseeby : Shri Akul…

LATE RAJASEKHAR CHELIKANI,HYDERABAD vs. ACIT., CENTRAL CIRCLE 3(2), HYDERABAD

ITA 156/HYD/2025[2017-2018]Status: DisposedITAT Hyderabad29 Apr 2025AY 2017-2018

Bench: Us:

Section 133(6)Section 133ASection 142Section 147Section 148Section 159Section 2(22)(e)Section 251

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री मिुसूदन सावडिया, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.155 and 156/Hyd/2025 (निर्धारण वर्ा/ Assessment Year : 2016-17 and 2017-18) Late Rajasekhar Chelikani, Vs. The Assistant Commissioner Hyderabad. of Income Tax, Central Circle 3(2), PAN : AAYPC4722H Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri A. V. Raghuram…

KISHAN DAS MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JAIPUR

Appeal is allowed and the impugned

ITA 43/JPR/2025[2014-15]Status: DisposedITAT Jaipur24 Feb 2025AY 2014-15

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. S. R. Sharma, CA &For Respondent: Sh. Manoj Kumar, JCIT-DR
Section 144Section 148Section 148ASection 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh xxu xks;y] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 43/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke Kishan Das Maheshwari, (since DCIT, Vs. deceased) Circle-01, Jaipur Through Legal Heir, Delhi Walon Ki Building, Gopal Ji Ka Rasta, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABHPM3493 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. R. Sharma, CA & Sh. R. K. Bhat…

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. GPT SONS PVT LTD

The appeal is dismissed

ITAT/195/2024HC Calcutta08 Nov 2024

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Hiranmay Bhattacharyya Date : November 08, 2024. Appearance : Mr. Soumen Bhattacharjee, Adv. ….For Appellant Mr. Amit Agarwal, Adv. …For Respondents

Section 147Section 148Section 260ASection 292B

…od 24 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/195/2024 IA NO: GA/2/2024 PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA VS GPT SONS PVT LTD BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE HIRANMAY BHATTACHARYYA DATE : November 08, 2024. Appearance : Mr. Soumen Bhattacharjee, Adv. ….for appellant Mr. Amit Agarwal, Adv. …for respondents The Court :- We have heard the learned Advocates for the parties. The revenue has filed this appeal under Section 260A of the Income Tax Act, 1961 (th…

LATE SH. BANWARI LAL SOOTHWAL, THROUGH LEGAL HEIR SH. SHYAM LAL SOOTHWAL,JAIPUR vs. ITO, WARD-1(5), JAIPUR, JAIPUR

In the result, appeal of the assessee is Allowed

ITA 845/JPR/2024[2011-12]Status: DisposedITAT Jaipur25 Jul 2024AY 2011-12
Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण "बी" न्यायपीठ जयपुरमें। IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES “B” :: JAIPUR BEFORE DR.S.SEETHALAKSHMI, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.845/JPR/2024 निर्धारण वर्ष / Assessment Year : 2011-12 Late Sh. Banwari Lal Soothwal, The Income Tax (Through Legal Heir Sh. Shyam Vs Officer, Lal Soothwal), Ward-1(5), Jaipur. Kalani & Co., Chartered Accountants, 5th Floor, Milestone Building, Gandhinagar Turn, Tonk Road, Jaipur - 302015. PAN: AISPS2624L Appellant / Assessee Respondent / Revenue Assessee by Shri P.C.Parwal – AR Revenue by Shri Anoo…

DEBABRATA BANERJEE,KOLKATA vs. DCIT,CIR-34,KOLKATA., KOLKATA

In the result, appeal of the assessee is allowed

ITA 1084/KOL/2023[2013-13]Status: DisposedITAT Kolkata18 Jun 2024AY 2013-13

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

Section 143(3)Section 144Section 144BSection 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM& Shri Pradip Kumar Choubey, JM] I.T.A. No. 1084/Kol/2023 Assessment Year: 2013-14 Debabrata Banerjee Vs. DCIT, Circle-34, Kolkata. L/R of Ajit Kumar Banerjee (since deceased) 135, Biplabi Rash Behari Bose Road, Kolkata-700001. (PAN: ADUPB3855F) Appellant Respondent Date of conclusion of Hearing 27.05.2024 Date of Pronouncement 18.06.2024 For the Assessee Shri A. K. Tibrewal, AR For the Respondent Shri Subhendu Datta, CIT, DR ORDER Per Shri Rajesh Kumar, AM This appeal filed by the assessee is against the order of Ld. CIT(A),…

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