CIT v. Shadi Ram Ganga Prasad, SP Kanodia and Smt. Premlatha Kanodia

9 Taxmann.com 193High Court2011#9384 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 132(4)Section 143(3)Section 69ASection 292CSection 132Section 139(4)Section 153ASection 132(4A)

Issues it is cited on

hundi transactionsection 23(3)substantive assessmentprotective assessmentsection 292csection 132(4a)loose paperssection 139(4)panchnamaon-moneysection 132(4)unexplained expenditure

Judgments citing CIT v. Shadi Ram Ganga Prasad, SP Kanodia and Smt. Premlatha Kanodia

DCIT, CENTRAL CIRCLE-1(1), KOLKATA, KOLKATA vs. RAJESH KUMAR KEDIA, KOLKATA

In the result, the appeals of the Revenue are dismissed and the COs of the assessee are allowed

ITA 138/KOL/2025[2019-20]Status: DisposedITAT Kolkata17 Oct 2025AY 2019-20

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

For Appellant: S/Shri S.M Surana &For Respondent: Shri Sanat Kumar Raha, DR
Section 132(1)Section 132(4)Section 143(1)Section 147Section 148Section 148ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA Nos.137 & 138/KOL/2025 (Assessment Year:2016-17& 2019-20) DCIT, Central Circle-1(1) Rajesh Kumar Kedia, Aayakar Bhawan Poorva, Flat No.3C, Santosh, 9 3rd Floor, 110 Shantipally, Hungerford Street, Vs. Kolkata-700107, West Bengal Kolkata-700017, West Bengal (Respondent) (Appellant) PAN No. AEWPK6120K CO Nos. 25 & 26/KOL/2025 (Assessment Year: 2016-17& 2019-20) Rajesh Kumar Kedia, DCIT, Central Circle-1(1) Flat No.3C, Santosh, 9 Aayakar Bhawan Poorva, 3rd Floor, 110 Shantipally, Hungerford Stre…

DCIT, CENTRAL CIRCLE-1(1), KOLKATA, KOLKATA vs. RAJESH KUMAR KEDIA, KOLKATA

In the result, the appeals of the Revenue are dismissed and the COs of the assessee are allowed

ITA 137/KOL/2025[2016-17]Status: DisposedITAT Kolkata17 Oct 2025AY 2016-17

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

For Appellant: S/Shri S.M Surana &For Respondent: Shri Sanat Kumar Raha, DR
Section 132(1)Section 132(4)Section 143(1)Section 147Section 148Section 148ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA Nos.137 & 138/KOL/2025 (Assessment Year:2016-17& 2019-20) DCIT, Central Circle-1(1) Rajesh Kumar Kedia, Aayakar Bhawan Poorva, Flat No.3C, Santosh, 9 3rd Floor, 110 Shantipally, Hungerford Street, Vs. Kolkata-700107, West Bengal Kolkata-700017, West Bengal (Respondent) (Appellant) PAN No. AEWPK6120K CO Nos. 25 & 26/KOL/2025 (Assessment Year: 2016-17& 2019-20) Rajesh Kumar Kedia, DCIT, Central Circle-1(1) Flat No.3C, Santosh, 9 Aayakar Bhawan Poorva, 3rd Floor, 110 Shantipally, Hungerford Stre…

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

ITA 657/CHNY/2025[2015-16]Status: DisposedITAT Chennai06 Aug 2025AY 2015-16
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 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 Nos.:656 to 658/Chny/2025 निर्धारण वर्ष / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner of Income Tax, Central Circle – 2, Trichy (अपीलार्थी/Appellant) No.1 Auto Finance, vs. No.1, TAM Complex, NRMP Street, Covai Road, Karur – 639 002. [PAN:AAHFN 3793 J] (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA Nos.:622 & 633/Chny/2025…

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…

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 622/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…

DCIT CENTRAL CIRCLE 2(1), `, CHENNAI vs. M/S APPU FOOD PRODUCTS, CUDDALORE CHENNAI

ITA 667/CHNY/2023[2019-20]Status: DisposedITAT Chennai24 Jan 2024AY 2019-20

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 663, 664 & 667/Chny/2023 & Co Nos.: 30, 31 & 32/Chny/2023 िनधा"रणवष" / Assessment Years: 2017-18, 2018-19 &2019-20 Deputy Commissioner Of Income M/S. Appu Food Products, Tax, V. K-1, Sidco Industrial Estates, Central Circle 2(1), Vadalur, Cuddalore – 607 303. Room No. B3, Ground Floor, [Pan: Aabfa-1499-G] Investigation Building, Chennai – 34. (अपीलाथ"/Appellant) (Respondent/Cross Objector) अपीलाथ"क"ओरसे/Appellant By : Shri. Nilay Baran Som, Cit Respondent/Cross Objector By : Shri. M. V. Prasad, Ca सुनवाई क" तारीख/Date Of Hearing : 21.12.2023 घोषणा क" तारीख/Date Of Pronouncement : 24.01.2024

For Appellant: Shri. Nilay Baran Som, CIT
Section 132

…आयकर अपीलीय अिधकरण,‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"यक् एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 663, 664 & 667/Chny/2023 & CO Nos.: 30, 31 & 32/Chny/2023 िनधा"रणवष" / Assessment Years: 2017-18, 2018-19 &2019-20 Deputy Commissioner of Income M/s. Appu Food Products, Tax, v. K-1, SIDCO Industrial Estates, Central Circle 2(1), Vadalur, Cuddalore – 607 303. Room No. B3, Ground Floor, [PAN: AABFA-1499-G] Investigation Building, Chennai – 34.…

DCIT CENTRAL CIRCLE 2(1), CHENNAI vs. M/S. APPU DIRECT PVT. LTD., CUDDALORE

ITA 666/CHNY/2023[2018-19]Status: DisposedITAT Chennai24 Jan 2024AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 665 & 666/Chny/2023 & Co Nos.: 37 & 38/Chny/2023 िनधा"रणवष" / Assessment Years: 2017-18 & 2018-19 Deputy Commissioner Of Income M/S. Appu Direct Pvt Ltd., Tax, V. S.No. 544/4A, 4B Opposite To Central Circle 2(1), National College, Kumbakonam, Room No. B3, Ground Floor, Panruti, Cuddalore – 607 103. Investigation Building, [Pan: Aawcs-9382-A] Chennai – 34. (अपीलाथ"/Appellant) (Respondent/Cross Objector) अपीलाथ"क"ओरसे/Appellant By : Shri. Nilay Baran Som, Cit Respondent/Cross Objector By : Shri. M. V. Prasad, Ca सुनवाई क" तारीख/Date Of Hearing : 21.12.2023 घोषणा क" तारीख/Date Of Pronouncement : 24.01.2024

For Appellant: Shri. Nilay Baran Som, CIT
Section 132

…आयकर अपीलीय अिधकरण,‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 665 & 666/Chny/2023 & CO Nos.: 37 & 38/Chny/2023 िनधा"रणवष" / Assessment Years: 2017-18 & 2018-19 Deputy Commissioner of Income M/s. Appu Direct Pvt Ltd., Tax, v. S.No. 544/4A, 4B Opposite to Central Circle 2(1), National College, Kumbakonam, Room No. B3, Ground Floor, Panruti, Cuddalore – 607 103. Investigation Building, [PAN: AAWCS-9382-A] Ch…

DCIT CENTRAL CIRCLE 2(1), CHENNAI vs. M/S. APPU DIRECT PVT. LTD., CUDDALORE

ITA 665/CHNY/2023[2017-18]Status: DisposedITAT Chennai24 Jan 2024AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 665 & 666/Chny/2023 & Co Nos.: 37 & 38/Chny/2023 िनधा"रणवष" / Assessment Years: 2017-18 & 2018-19 Deputy Commissioner Of Income M/S. Appu Direct Pvt Ltd., Tax, V. S.No. 544/4A, 4B Opposite To Central Circle 2(1), National College, Kumbakonam, Room No. B3, Ground Floor, Panruti, Cuddalore – 607 103. Investigation Building, [Pan: Aawcs-9382-A] Chennai – 34. (अपीलाथ"/Appellant) (Respondent/Cross Objector) अपीलाथ"क"ओरसे/Appellant By : Shri. Nilay Baran Som, Cit Respondent/Cross Objector By : Shri. M. V. Prasad, Ca सुनवाई क" तारीख/Date Of Hearing : 21.12.2023 घोषणा क" तारीख/Date Of Pronouncement : 24.01.2024

For Appellant: Shri. Nilay Baran Som, CIT
Section 132

…आयकर अपीलीय अिधकरण,‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 665 & 666/Chny/2023 & CO Nos.: 37 & 38/Chny/2023 िनधा"रणवष" / Assessment Years: 2017-18 & 2018-19 Deputy Commissioner of Income M/s. Appu Direct Pvt Ltd., Tax, v. S.No. 544/4A, 4B Opposite to Central Circle 2(1), National College, Kumbakonam, Room No. B3, Ground Floor, Panruti, Cuddalore – 607 103. Investigation Building, [PAN: AAWCS-9382-A] Ch…

DCIT CENTRAL CIRCLE 2(1), `, CHENNAI vs. M/S APPU FOOD PRODUCTS, CUDDALORE CHENNAI

ITA 664/CHNY/2023[2018-19]Status: DisposedITAT Chennai24 Jan 2024AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 663, 664 & 667/Chny/2023 & Co Nos.: 30, 31 & 32/Chny/2023 िनधा"रणवष" / Assessment Years: 2017-18, 2018-19 &2019-20 Deputy Commissioner Of Income M/S. Appu Food Products, Tax, V. K-1, Sidco Industrial Estates, Central Circle 2(1), Vadalur, Cuddalore – 607 303. Room No. B3, Ground Floor, [Pan: Aabfa-1499-G] Investigation Building, Chennai – 34. (अपीलाथ"/Appellant) (Respondent/Cross Objector) अपीलाथ"क"ओरसे/Appellant By : Shri. Nilay Baran Som, Cit Respondent/Cross Objector By : Shri. M. V. Prasad, Ca सुनवाई क" तारीख/Date Of Hearing : 21.12.2023 घोषणा क" तारीख/Date Of Pronouncement : 24.01.2024

For Appellant: Shri. Nilay Baran Som, CIT
Section 132

…आयकर अपीलीय अिधकरण,‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"यक् एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 663, 664 & 667/Chny/2023 & CO Nos.: 30, 31 & 32/Chny/2023 िनधा"रणवष" / Assessment Years: 2017-18, 2018-19 &2019-20 Deputy Commissioner of Income M/s. Appu Food Products, Tax, v. K-1, SIDCO Industrial Estates, Central Circle 2(1), Vadalur, Cuddalore – 607 303. Room No. B3, Ground Floor, [PAN: AABFA-1499-G] Investigation Building, Chennai – 34.…

DCIT CENTRAL CIRCLE 2(1), `, CHENNAI vs. M/S APPU FOOD PRODUCTS, CUDDALORE CHENNAI

ITA 663/CHNY/2023[2017-18]Status: DisposedITAT Chennai24 Jan 2024AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 663, 664 & 667/Chny/2023 & Co Nos.: 30, 31 & 32/Chny/2023 िनधा"रणवष" / Assessment Years: 2017-18, 2018-19 &2019-20 Deputy Commissioner Of Income M/S. Appu Food Products, Tax, V. K-1, Sidco Industrial Estates, Central Circle 2(1), Vadalur, Cuddalore – 607 303. Room No. B3, Ground Floor, [Pan: Aabfa-1499-G] Investigation Building, Chennai – 34. (अपीलाथ"/Appellant) (Respondent/Cross Objector) अपीलाथ"क"ओरसे/Appellant By : Shri. Nilay Baran Som, Cit Respondent/Cross Objector By : Shri. M. V. Prasad, Ca सुनवाई क" तारीख/Date Of Hearing : 21.12.2023 घोषणा क" तारीख/Date Of Pronouncement : 24.01.2024

For Appellant: Shri. Nilay Baran Som, CIT
Section 132

…आयकर अपीलीय अिधकरण,‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"यक् एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 663, 664 & 667/Chny/2023 & CO Nos.: 30, 31 & 32/Chny/2023 िनधा"रणवष" / Assessment Years: 2017-18, 2018-19 &2019-20 Deputy Commissioner of Income M/s. Appu Food Products, Tax, v. K-1, SIDCO Industrial Estates, Central Circle 2(1), Vadalur, Cuddalore – 607 303. Room No. B3, Ground Floor, [PAN: AABFA-1499-G] Investigation Building, Chennai – 34.…