CIT v. Purshottamdas T. Patel

L KARUPPUSAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…), PCIT v. Shivgori Builders (P.) Ltd. [2025] 180 taxmann.com 180 (Delhi), and ACIT v. Splendor Landbase Ltd. & Anr. [2025] 126 ITR (S.N.) 85. 36. The ld.AR also relied on the decisions of the Hon’ble Gujarat High Court in CIT v. Purshottamdas T. Patel [1994] 209 ITR 52 (Guj) and the Hon’ble Supreme Court in Kalyankumar Ray v. CIT [1991] 191 ITR 634 (SC), submitting that assessment is an integrated process involving determination of both income and tax. Since section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.1…

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर 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/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…), PCIT v. Shivgori Builders (P.) Ltd. [2025] 180 taxmann.com 180 (Delhi), and ACIT v. Splendor Landbase Ltd. & Anr. [2025] 126 ITR (S.N.) 85. 36. The ld.AR also relied on the decisions of the Hon’ble Gujarat High Court in CIT v. Purshottamdas T. Patel [1994] 209 ITR 52 (Guj) and the Hon’ble Supreme Court in Kalyankumar Ray v. CIT [1991] 191 ITR 634 (SC), submitting that assessment is an integrated process involving determination of both income and tax. Since section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.1…

M/S. P.P. FINANCIERS,CHENNAI vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निधारण वष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निधारण वष/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. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निधारण वष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निधारण वष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 िनधारण वष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 िनधारण वष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…PCIT v. Shivgori Builders (P.) Ltd. [2025] 180 taxmann.com 180 (Delhi), and ACIT v. Splendor Landbase Ltd. & Anr. [2025] 126 ITR (S.N.) 85. 36. The ld.AR also relied on the decisions of the Hon’ble Gujarat High Court in CIT v. Purshottamdas T. Patel [1994] 209 ITR 52 (Guj) and the Hon’ble Supreme Court in Kalyankumar Ray v. CIT [1991] 191 ITR 634 (SC), submitting that assessment is an integrated process involving determination of both income and tax. Since section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u…

M/S. P.P. FINANCIERS,CHENNAI vs. ACIT, CENTRAL CIRCLE-3,, CHENNAI

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 नधारण वष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 नधारण वष/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. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 नधारण वष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 नधारण वष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 िनधारण वष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 िनधारण वष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…), PCIT v. Shivgori Builders (P.) Ltd. [2025] 180 taxmann.com 180 (Delhi), and ACIT v. Splendor Landbase Ltd. & Anr. [2025] 126 ITR (S.N.) 85. 36. The ld.AR also relied on the decisions of the Hon’ble Gujarat High Court in CIT v. Purshottamdas T. Patel [1994] 209 ITR 52 (Guj) and the Hon’ble Supreme Court in Kalyankumar Ray v. CIT [1991] 191 ITR 634 (SC), submitting that assessment is an integrated process involving determination of both income and tax. Since section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.1…

M/S. P.P. FINANCIERS,CHENNAI vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर 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. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रथय/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. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (प्रथय/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…), PCIT v. Shivgori Builders (P.) Ltd. [2025] 180 taxmann.com 180 (Delhi), and ACIT v. Splendor Landbase Ltd. & Anr. [2025] 126 ITR (S.N.) 85. 36. The ld.AR also relied on the decisions of the Hon’ble Gujarat High Court in CIT v. Purshottamdas T. Patel [1994] 209 ITR 52 (Guj) and the Hon’ble Supreme Court in Kalyankumar Ray v. CIT [1991] 191 ITR 634 (SC), submitting that assessment is an integrated process involving determination of both income and tax. Since section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.1…

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

…, PCIT v. Shivgori Builders (P.) Ltd. [2025] 180 taxmann.com 180 (Delhi), and ACIT v. Splendor Landbase Ltd. & Anr. [2025] 126 ITR (S.N.) 85. 36. The ld.AR also relied on the decisions of the Hon’ble Gujarat High Court in CIT v. Purshottamdas T. Patel [1994] 209 ITR 52 (Guj) and the Hon’ble Supreme Court in Kalyankumar Ray v. CIT [1991] 191 ITR 634 (SC), submitting that assessment is an integrated process involving determination of both income and tax. Since section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.1…

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर 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/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…), PCIT v. Shivgori Builders (P.) Ltd. [2025] 180 taxmann.com 180 (Delhi), and ACIT v. Splendor Landbase Ltd. & Anr. [2025] 126 ITR (S.N.) 85. 36. The ld.AR also relied on the decisions of the Hon’ble Gujarat High Court in CIT v. Purshottamdas T. Patel [1994] 209 ITR 52 (Guj) and the Hon’ble Supreme Court in Kalyankumar Ray v. CIT [1991] 191 ITR 634 (SC), submitting that assessment is an integrated process involving determination of both income and tax. Since section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.1…

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

…CIT v. Shivgori Builders (P.) Ltd. [2025] 180\ntaxmann.com 180 (Delhi), and ACIT v. Splendor Landbase Ltd. &\nAnr. [2025] 126 ITR (S.N.) 85.\n36. The ld.AR also relied on the decisions of the Hon’ble Gujarat\nHigh Court in CIT v. Purshottamdas T. Patel [1994] 209 ITR 52\n(Guj) and the Hon’ble Supreme Court in Kalyankumar Ray v. CIT\n[1991] 191 ITR 634 (SC), submitting that assessment is an\nintegrated process involving determination of both income and tax.\nSince section 153D mandates approval of the assessment, the\nincome and tax computation must also be approved by the JCIT.\nIt was submitted that the approval…

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…), PCIT v. Shivgori Builders (P.) Ltd. [2025] 180 taxmann.com 180 (Delhi), and ACIT v. Splendor Landbase Ltd. & Anr. [2025] 126 ITR (S.N.) 85. 36. The ld.AR also relied on the decisions of the Hon’ble Gujarat High Court in CIT v. Purshottamdas T. Patel [1994] 209 ITR 52 (Guj) and the Hon’ble Supreme Court in Kalyankumar Ray v. CIT [1991] 191 ITR 634 (SC), submitting that assessment is an integrated process involving determination of both income and tax. Since section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.1…

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

…CIT v. Shivgori Builders (P.) Ltd. [2025] 180\ntaxmann.com 180 (Delhi), and ACIT v. Splendor Landbase Ltd. &\nAnr. [2025] 126 ITR (S.N.) 85.\n36. The ld.AR also relied on the decisions of the Hon’ble Gujarat\nHigh Court in CIT v. Purshottamdas T. Patel [1994] 209 ITR 52\n(Guj) and the Hon’ble Supreme Court in Kalyankumar Ray v. CIT\n[1991] 191 ITR 634 (SC), submitting that assessment is an\nintegrated process involving determination of both income and tax.\nSince section 153D mandates approval of the assessment, the\nincome and tax computation must also be approved by the JCIT.\nIt was submitted that the approval…

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर 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. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (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. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…), PCIT v. Shivgori Builders (P.) Ltd. [2025] 180 taxmann.com 180 (Delhi), and ACIT v. Splendor Landbase Ltd. & Anr. [2025] 126 ITR (S.N.) 85. 36. The ld.AR also relied on the decisions of the Hon’ble Gujarat High Court in CIT v. Purshottamdas T. Patel [1994] 209 ITR 52 (Guj) and the Hon’ble Supreme Court in Kalyankumar Ray v. CIT [1991] 191 ITR 634 (SC), submitting that assessment is an integrated process involving determination of both income and tax. Since section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.1…

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर 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. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथी/Appellant) (प्र] )/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. V. The Acit, Central Circle-3, Coimbatore. [Pan:Aahfp 0288 L] (अपीलाथी/Appellant) (प्र] /Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…), PCIT v. Shivgori Builders (P.) Ltd. [2025] 180 taxmann.com 180 (Delhi), and ACIT v. Splendor Landbase Ltd. & Anr. [2025] 126 ITR (S.N.) 85. 36. The ld.AR also relied on the decisions of the Hon’ble Gujarat High Court in CIT v. Purshottamdas T. Patel [1994] 209 ITR 52 (Guj) and the Hon’ble Supreme Court in Kalyankumar Ray v. CIT [1991] 191 ITR 634 (SC), submitting that assessment is an integrated process involving determination of both income and tax. Since section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.1…

M/S. P.P.FINANCIERS,DINDIGUL vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

…, PCIT v. Shivgori Builders (P.) Ltd. [2025] 180 taxmann.com 180 (Delhi), and ACIT v. Splendor Landbase Ltd. & Anr. [2025] 126 ITR (S.N.) 85. 36. The ld.AR also relied on the decisions of the Hon’ble Gujarat High Court in CIT v. Purshottamdas T. Patel [1994] 209 ITR 52 (Guj) and the Hon’ble Supreme Court in Kalyankumar Ray v. CIT [1991] 191 ITR 634 (SC), submitting that assessment is an integrated process involving determination of both income and tax. Since section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.1…

P.P. FINANCIERS,DINDIGUL vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 नधारण वष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 नधारण वष/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. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 नधारण वष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 नधारण वष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 िनधारण वष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 िनधारण वष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…PCIT v. Shivgori Builders (P.) Ltd. [2025] 180 taxmann.com 180 (Delhi), and ACIT v. Splendor Landbase Ltd. & Anr. [2025] 126 ITR (S.N.) 85. 36. The ld.AR also relied on the decisions of the Hon’ble Gujarat High Court in CIT v. Purshottamdas T. Patel [1994] 209 ITR 52 (Guj) and the Hon’ble Supreme Court in Kalyankumar Ray v. CIT [1991] 191 ITR 634 (SC), submitting that assessment is an integrated process involving determination of both income and tax. Since section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval…

P.P. FINANCIERS,DINDIGUL vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

…. Shivgori Builders (P.) Ltd. [2025] 180 \ntaxmann.com 180 (Delhi), and ACIT v. Splendor Landbase Ltd. &\nAnr. [2025] 126 ITR (S.N.) 85. \n\n36. The ld.AR also relied on the decisions of the Hon’ble Gujarat \nHigh Court in CIT v. Purshottamdas T. Patel [1994] 209 ITR 52 \n(Guj) and the Hon’ble Supreme Court in Kalyankumar Ray v. CIT \n[1991] 191 ITR 634 (SC), submitting that assessment is an \nintegrated process involving determination of both income and tax. \nSince section 153D mandates approval of the assessment, the \nincome and tax computation must also be approved by the JCIT. \nIt was submitted that the ap…

P.P.FINANCIERS,DINDIGUL vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

…, PCIT v. Shivgori Builders (P.) Ltd. [2025] 180 taxmann.com 180 (Delhi), and ACIT v. Splendor Landbase Ltd. & Anr. [2025] 126 ITR (S.N.) 85. 36. The ld.AR also relied on the decisions of the Hon’ble Gujarat High Court in CIT v. Purshottamdas T. Patel [1994] 209 ITR 52 (Guj) and the Hon’ble Supreme Court in Kalyankumar Ray v. CIT [1991] 191 ITR 634 (SC), submitting that assessment is an integrated process involving determination of both income and tax. Since section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.1…

M/S. P.P. FINANCIERS,CHENNAI vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर 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. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (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. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…), PCIT v. Shivgori Builders (P.) Ltd. [2025] 180 taxmann.com 180 (Delhi), and ACIT v. Splendor Landbase Ltd. & Anr. [2025] 126 ITR (S.N.) 85. 36. The ld.AR also relied on the decisions of the Hon’ble Gujarat High Court in CIT v. Purshottamdas T. Patel [1994] 209 ITR 52 (Guj) and the Hon’ble Supreme Court in Kalyankumar Ray v. CIT [1991] 191 ITR 634 (SC), submitting that assessment is an integrated process involving determination of both income and tax. Since section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.1…

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…), PCIT v. Shivgori Builders (P.) Ltd. [2025] 180 taxmann.com 180 (Delhi), and ACIT v. Splendor Landbase Ltd. & Anr. [2025] 126 ITR (S.N.) 85. 36. The ld.AR also relied on the decisions of the Hon’ble Gujarat High Court in CIT v. Purshottamdas T. Patel [1994] 209 ITR 52 (Guj) and the Hon’ble Supreme Court in Kalyankumar Ray v. CIT [1991] 191 ITR 634 (SC), submitting that assessment is an integrated process involving determination of both income and tax. Since section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.1…

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

…CIT v. Shivgori Builders (P.) Ltd. [2025] 180\ntaxmann.com 180 (Delhi), and ACIT v. Splendor Landbase Ltd. &\nAnr. [2025] 126 ITR (S.N.) 85.\n36. The ld.AR also relied on the decisions of the Hon’ble Gujarat\nHigh Court in CIT v. Purshottamdas T. Patel [1994] 209 ITR 52\n(Guj) and the Hon’ble Supreme Court in Kalyankumar Ray v. CIT\n[1991] 191 ITR 634 (SC), submitting that assessment is an\nintegrated process involving determination of both income and tax.\nSince section 153D mandates approval of the assessment, the\nincome and tax computation must also be approved by the JCIT.\nIt was submitted that the approval…

M/S. P.P. FINANCIERS,KARUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…), PCIT v. Shivgori Builders (P.) Ltd. [2025] 180 taxmann.com 180 (Delhi), and ACIT v. Splendor Landbase Ltd. & Anr. [2025] 126 ITR (S.N.) 85. 36. The ld.AR also relied on the decisions of the Hon’ble Gujarat High Court in CIT v. Purshottamdas T. Patel [1994] 209 ITR 52 (Guj) and the Hon’ble Supreme Court in Kalyankumar Ray v. CIT [1991] 191 ITR 634 (SC), submitting that assessment is an integrated process involving determination of both income and tax. Since section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.1…