Which sections of the Income Tax Act does Core Logistic Company v. Assistant Commissioner of Income-tax come up under?

It is most often cited in judgments turning on Section 148, Section 149, Section 151, Section 147, Section 148A, Section 250.

Core Logistic Company v. Assistant Commissioner of Income-tax

Q: How many judgments cite Core Logistic Company v. Assistant Commissioner of Income-tax?

26 judgments on BharatTax cite Core Logistic Company v. Assistant Commissioner of Income-tax (175 Taxmann.com 453), spanning 2025 to 2026.

175 Taxmann.com 453High Court2025#4468 most cited

What is Core Logistic Company v. Assistant Commissioner of Income-tax authority for?

The Principal Commissioner or Commissioner is the specified authority for issuing a notice under Section 148 within three years when the amount involved exceeds fifty lakhs, as per Section 151(i) and Section 149(1). An order under Section 148A(d) requires approval from such a specified authority.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Also referred to as

Core Logistic Company v. ACIT · Section 148 · Section 149 · Section 151 · Section 148A · specified authority · sanctioning authority · Principal Commissioner · order under section 148A(d) · notice u/s 148

Sections most often in play

Section 148 Section 149 Section 151 Section 147 Section 148A Section 250 Section 69A Section 151A

Issues it is cited on

section 151(i)section 151(ii)sanctioning authority section 151(1)specified authority section 149(1)section 148a(b)section 148a(d)order under section 148a(d)section 149 section 151a chief commissioner

Judgments citing Core Logistic Company v. Assistant Commissioner of Income-tax

SACHIN MOHANLAL CHORDIA,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

Appeal of the assessee is partly allowed as we do not intend to adjudicate other grounds raised by the assessee

ITA 3281/PUN/2025[2017-18]Status: DisposedITAT Pune30 Mar 2026AY 2017-18

Bench: Ms. Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.3280 & 3281/Pun/2025 िनधा"रण वष" / Assessment Years: 2016-17 & 2017-18 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, S. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. Pan: Aanpc8554C Appellant Respondent Assessee By Shri Abhilash Hiran Revenue By Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date Of Hearing 05/03/2026 Date Of Pronouncement 30/03/2026 आदेश/ Order Per Bench : These Are Two Appeals Filed By Assessee Against The Separate Orders Of Commissioner Of Income Tax (Appeal) (Nfac) U/S 250 Of The Income Tax Act 1961 For Ay 2016-17, 2017-18 Passed On 22/10/2025 Emanating From Separate Assessment Orders U/S 147 Rws 144 Dated 11/05/2023 & 23/05/2023. 2. The Grounds Of Appeal Raised By The Assessee Are As Under:

Section 139Section 147Section 148Section 148ASection 151Section 151oSection 250

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS. ASTHA CHANDRA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.3280 & 3281/PUN/2025 िनधा"रण वष" / Assessment Years: 2016-17 & 2017-18 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, s. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. PAN: AANPC8554C Appellant Respondent Assessee by Shri Abhilash Hiran Revenue by Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date of hearing 05/03/2026 Date of pronouncement 30/03/2026 आदेश/ OR…

SACHIN MOHANLAL CHORDIA,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

Appeal of the assessee is partly allowed as we do not intend to adjudicate other grounds raised by the assessee

ITA 3280/PUN/2025[2017-18]Status: DisposedITAT Pune30 Mar 2026AY 2017-18

Section 139Section 147Section 148Section 148ASection 151Section 151oSection 250

GOVINDAN GNANAVEL,NAGAPATTINAM vs. ITO, WARD-1(1), TRICHY

In the result, the appeal of the assessee is allowed

ITA 3202/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Mar 2026AY 2018-19

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.3202/Chny/2025 िनधा"रण वष" /Assessment Year: 2018-19

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. Aswathy, JCIT

Section 147Section 148Section 148ASection 151Section 250Section 69A

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी जॉज" जॉज" के, उपा"", एवं सु"ी पदमावती यस, लेखा सद$ के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3202/Chny/2025 िनधा"रण वष" /Assessment Year: 2018-19 Govindan Gnanavel, The Income Tax Officer, No.41A, Ariya Pathira Pillai Street, Vs. Ward-1(1), Nagapattinam – 611 001. Trichy. PAN: AXNPG 2475M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ( की ओर से/ Appellant by : Mr. N. Arjun Raj, Advocate *+थ( की ओर से /Respondent by : Ms. Aswathy, JCIT सुनवाई की ता…

RAMACHANDRAN MEENAKSHI,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD 22(1), TAMBARAM, TAMBARAM

In the result, the appeal filed by the assessee is allowed

ITA 3182/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Mar 2026AY 2018-19

Bench: Shri Aby T. Varkey & Ms. Padmavathy S

For Appellant: Mr.R. Venkata Raman, C.AFor Respondent: Dr. M.D.Vijay Kumar, JCIT

Section 148Section 148ASection 151

…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 सु"ी प"ावती एस, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3182/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. Ramachandran Meenakshi, The ITO, M.No.5/24, Ambedkar Nagar, Non Corporate Ward-22 (1), Chitlapakkam, Tambaram. Jagajevanram Street, Tambaram, Chennai – 600 064. [PAN: DLGPM 5217 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.R. Venkata Raman, C.A, ""यथ" क"…

S 1284 THATHAIYANGARPATTY PACCS LTD.,NAMAKKAL vs. ITO, WARD-2,, NAMAKKAL

ITA 3172/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Mar 2026AY 2018-19

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.3171 & 3172/Chny/2025 िनधा"रण वष" /Assessment Years: 2017-18 & 2018-19 S 1284 Thathaiyangarpatty Primary The Income Tax Officer, Agricultural Co-Operative Credit Vs. Ward-2, Society Ltd., Namakkal. Karaikuruchipudur P.O., Namakkal – 637 018. Pan: Aagas 9153H

For Appellant: Mr. A. Tamilamudan, C.A ,-For Respondent: Ms. Aswathy, JCIT

Section 139(1)Section 147Section 148Section 148ASection 151Section 250Section 69ASection 80P

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी जॉज" जॉज" के, उपा"", एवं सु"ी पदमावती यस, लेखा सद& के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3171 & 3172/Chny/2025 िनधा"रण वष" /Assessment Years: 2017-18 & 2018-19 S 1284 Thathaiyangarpatty Primary The Income Tax Officer, Agricultural Co-operative Credit Vs. Ward-2, Society Ltd., Namakkal. Karaikuruchipudur P.O., Namakkal – 637 018. PAN: AAGAS 9153H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ* की ओर से/ Appellant by : Mr. A. Tamilamudan, C.A ,-…

S 1284, THATHAIYANGARPATTY PACCS LTD.,NAMAKKAL vs. ITO, WARD-2,, NAMAKKAL

ITA 3171/CHNY/2025[2017-18]Status: DisposedITAT Chennai04 Mar 2026AY 2017-18

For Appellant: Mr. A. Tamilamudan, C.A ,-For Respondent: Ms. Aswathy, JCIT

Section 139(1)Section 147Section 148Section 148ASection 151Section 250Section 69ASection 80P

STP ENTERPRISES,TIRUNELVELI vs. DCIT, CIRCLE-1,, TIRUNELVELI

The appeal of the assessee is allowed

ITA 3729/CHNY/2025[2018-19]Status: DisposedITAT Chennai27 Feb 2026AY 2018-19

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3729/Chny/2025 िनधा$रण वष$ /Assessment Year: 2018-19

For Appellant: Mr. T. Vasudevan, AdvocateFor Respondent: Dr. M.D. Vijay Kumar, JCIT

Section 147Section 148Section 148ASection 151Section 250Section 69A

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं सु"ी पदमावती यस, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3729/Chny/2025 िनधा$रण वष$ /Assessment Year: 2018-19 STP Enterprises, The Dy. Commissioner of Income No.4/238, Beach Colony, Vs. Tax, Uvari, Tirunelveli – 627 651. Circle-1, PAN: ADEFS 8226R Tirunelveli. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr. T. Vasudevan, Advocate ()थ" की ओर से /Respondent by : Dr. M.D. Vijay Kumar,…

SUDARSANAM BHASKARAN,CHENNAI vs. ITO, NCW-10(3), CHENNAI

The appeal of the assessee is allowed

ITA 3657/CHNY/2025[2018-19]Status: DisposedITAT Chennai25 Feb 2026AY 2018-19

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3657/Chny/2025 िनधा$रण वष$ /Assessment Year: 2018-19

For Appellant: Mr. S. Girish Kumar, AdvocateFor Respondent: Dr. M.D. Vijay Kumar, JCIT

Section 147Section 148Section 148ASection 151Section 250

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं सु"ी पदमावती यस, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3657/Chny/2025 िनधा$रण वष$ /Assessment Year: 2018-19 Sudarsanam Bhaskaran, The Income Tax Officer, 3, Guruvappa Maistry Street, Vs. Non Corporate Circle-10(3), Ayanavaram, Chennai-600023 Chennai PAN: ADQPB 8110R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr. S. Girish Kumar, Advocate ()थ" की ओर से /Respondent by : Dr. M.D. Vi…

ANNAI AMALI MEENBEDI THOLILAR MOONATA SANGAM,TIRUCHENDUR vs. INCOME TAX OFFICER , WARD 1, TUTICORIN

ITA 2957/CHNY/2025[2018-19]Status: DisposedITAT Chennai17 Feb 2026AY 2018-19

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No. 2956 & 2957/Chny/2025 िनधा"रण वष" /Assessment Year: 2015-16 & 2018-19

For Appellant: Mr. R Venkata Raman, CAFor Respondent: Ms. R Anitha, Addl, CIT

Section 147Section 148Section 148ASection 151Section 250Section 68Section 69A

…आयकर अपीलीय अिधकरण ’सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं सु"ी पदमावती यस, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 2956 & 2957/Chny/2025 िनधा"रण वष" /Assessment Year: 2015-16 & 2018-19 Annai Amali Meenbedi Tholilar ITO Ward -1 Moonata Sangam, Vs. No 6R, AVM Complex, North Cotton Door No 22/11B, North Street, Road, Tuticorin-628001 Amalinagar, Tiruchendur, Tiruchendur-628215 [PAN AADAA 0076 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr.…

ANNAI AMALI MEENBEDI THOLILAR MOONATA SANGAM,TIRUCHENDUR vs. INCOME TAX OFFICER, WARD 1, TUTICORIN

ITA 2956/CHNY/2025[2015-16]Status: DisposedITAT Chennai17 Feb 2026AY 2015-16

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No. 2956 & 2957/Chny/2025 िनधा"रण वष" /Assessment Year: 2015-16 & 2018-19

For Appellant: Mr. R Venkata Raman, CAFor Respondent: Ms. R Anitha, Addl, CIT

Section 147Section 148Section 148ASection 151Section 250Section 68Section 69A

AMAN GUPTA,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, LTU CHENNAI, CHENNAI

In the result, the appeal filed by the assessee is partly-allowed

ITA 2565/CHNY/2025[2016-17]Status: DisposedITAT Chennai17 Feb 2026AY 2016-17

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 2565/Chny/2025 िनधा"रण वष"/Assessment Year: 2016-17 Shri Aman Gupta, The Deputy Commissioner A-1, Vrindavan Enclave, Vs. Of Income Tax, 189, Lloyds Road, Circle 1, Gopalapuram, Ltu, Chennai – 600 086. Chennai. Pan: Adzpa 0417D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri V. Tharish, Ca ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 03.02.2026 घोषणा क" तारीख/Date Of Pronouncement : 17.02.2026

For Appellant: Shri V. Tharish, CAFor Respondent: Ms. Gouthami Manivasagam

Section 147ASection 148Section 148ASection 250Section 69A

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2565/CHNY/2025 िनधा"रण वष"/Assessment Year: 2016-17 Shri Aman Gupta, The Deputy Commissioner A-1, Vrindavan Enclave, Vs. of Income Tax, 189, Lloyds Road, Circle 1, Gopalapuram, LTU, Chennai – 600 086. Chennai. PAN: ADZPA 0417D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri V. Tharish, CA ""यथ" क" ओर से/Respondent…

RMKV FASHION GARMENTS PRIVATE LIMTIED,TIRUNELVELI vs. DCIT CRICLE-1, TIRUNELEVLI, TIRUNELVELI

In the result, appeal filed by the assessee is allowed & Stay Petition

ITA 394/CHNY/2026[2016-17]Status: DisposedITAT Chennai11 Feb 2026AY 2016-17

Bench: Shri Aby T. Varkey & Ms. Padmavathy Sआयकर अपील सं./Ita No.394/Chny/2026 िनधा"रण वष"/Assessment Year: 2016-17 & Stay Petition No.31/Chny/2026 िनधा"रण वष"/Assessment Year: 2016-17 V. Rmkv Fashion Garment Pvt. Ltd, The Dcit Circle – 1, (Now Merged With Rmkv Fabrics Pvt. Tirunelveli. Ltd,) 176F Trivandrum Road, Vannarpettai, Tirunelveli – 627 003. [Pan: Aafcr 4023 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. G. Baskar, Advocate & P.M. Kathir, Advocate ""यथ" क" ओर से /Respondent By : Mr. Bipin C.N, Cit

For Appellant: Mr. G. Baskar, Advocate &For Respondent: Mr. Bipin C.N, CIT

Section 148Section 148ASection 151

…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 सु"ी प"ावती एस, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.394/Chny/2026 िनधा"रण वष"/Assessment Year: 2016-17 & Stay Petition No.31/Chny/2026 िनधा"रण वष"/Assessment Year: 2016-17 v. RMKV Fashion Garment Pvt. Ltd, The DCIT Circle – 1, (Now Merged with RMKV Fabrics Pvt. Tirunelveli. Ltd,) 176F Trivandrum Road, Vannarpettai, Tirunelveli – 627 003. [PAN: AAFCR 4023 G] (अपीलाथ"/Appellant) (""यथ"/Respondent…

SULTHANKHAN AMANULLA,DHARMAPURI vs. ITO WARD 1, DHARMAPURI, DHARMAPURI

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

ITA 3455/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Feb 2026AY 2018-19

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

For Appellant: Mr.T.S. LakshmiFor Respondent: Mrs. Anitha, Addl.CIT

Section 148Section 148ASection 151Section 270ASection 271B

…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 Nos.3453 to 3455/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. Sulthankhan Amanulla, The ITO, 2/242, Kottai Street, Maidhen Nagar, Ward-1, Palacode, Dharmapuri. Dharmapuri-636 808. [PAN: BRKPA 3224 J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T.S. Lakshmi Venkataraman, FCA (Virtual) ""यथ" क" ओर से /R…

VEERAPPAGOWDER MANOHARAN REP. BY L/HEIR,ERODE vs. ITO, WARD-2(1), ERODE

In the result, the appeal of the assessee is allowed and the Stay application is dismissed as infructuous

ITA 3627/CHNY/2025[2018-19]Status: DisposedITAT Chennai03 Feb 2026AY 2018-19

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.3627/Chny/2025 & Sa No.140/Chny/2025 (Arising In Ita No.3627/Chny/2025) िनधा"रण वष" /Assessment Year: 2018-19 Veerappagowder Manoharan, The Income Tax Officer, 1/48, 2Nd Street Rajan Nagar, Vs. Ward-2(1), Rajan Nagar B.O., Erode. Erode – 638 451. Pan: Brspm 5358P

For Respondent: Ms. Gouthami Manivasagam, JCIT

Section 147Section 148Section 148ASection 151Section 250Section 69A

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी जॉज" जॉज" के, उपा"", एवं सु"ी पदमावती यस, लेखा सद% के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3627/Chny/2025 & SA No.140/Chny/2025 (Arising in ITA No.3627/Chny/2025) िनधा"रण वष" /Assessment Year: 2018-19 Veerappagowder Manoharan, The Income Tax Officer, 1/48, 2nd Street Rajan Nagar, Vs. Ward-2(1), Rajan Nagar B.O., Erode. Erode – 638 451. PAN: BRSPM 5358P (अपीलाथ"/Appellant/Cross Objector) (""यथ"/Respondent) अपीलाथ) की ओर से/ Appellant by Mr. S. S…

PARTHASARATHI PRABAKARAN,VELLORE vs. ITO, WARD-3,, VELLORE

Appeal of the assessee is allowed

ITA 3111/CHNY/2025[2018-19]Status: DisposedITAT Chennai30 Jan 2026AY 2018-19

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.3111/Chny/2025 िनधा"रण वष" /Assessment Year: 2018-19

For Respondent: Ms. R.Kavitha, Addl. CIT

Section 147Section 148Section 148ASection 151Section 250

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी जॉज" जॉज" के, उपा"", एवं सु"ी पदमावती यस, लेखा सद$ के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3111/Chny/2025 िनधा"रण वष" /Assessment Year: 2018-19 Parthasarathi Prabakaran, The Income Tax Officer, No.2, Nasrudeen Kollai Street, Vs. Ward-3, Ambur, Vellore – 635 802. Vellore. PAN: ALMPP 4359A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ( की ओर से/ Appellant by Mr. Richard Joseph, Advocate : *+थ( की ओर से /Respondent by : Ms. R.Kavitha, Addl. CIT सु…

THE TIRUCHENDUR CO-OP PRIMARY CO-OP SOCIETY,TIRUCHENDUR vs. ITO, WARD-2,, TUTICORIN

Appeal of the assessee is allowed

ITA 3295/CHNY/2025[2018-19]Status: DisposedITAT Chennai29 Jan 2026AY 2018-19

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3295/Chny/2025 िनधा%रण वष% /Assessment Year: 2018-19

For Appellant: Mr. N.Arjun Raj, AdvocateFor Respondent: Ms. Gouthami Manivasagam, Addl. CIT

Section 147Section 148Section 148ASection 151Section 250Section 69ASection 80P(2)(a)

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI सु"ी पदमावती यस, 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.3295/Chny/2025 िनधा%रण वष% /Assessment Year: 2018-19 The Tiruchendur Co-op. Prmary Co- The Income Tax Officer, operative Society, Vs. Ward-2, 96, Kayalpattinam Road, Tuticorin. Tiruchendur – 628 215. PAN: AADFT 2560P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ( की ओर से/ Assessee by : Mr. N.Arjun Raj, Advocate *+थ( की ओर से /Revenue by : Ms. Gout…

JAYAM ENTERPRISES,SALEM vs. ITD, WARD 1(1), SALEM, SALEM

Appeal of the assessee is allowed

ITA 3123/CHNY/2025[2018-19]Status: DisposedITAT Chennai28 Jan 2026AY 2018-19

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.3123/Chny/2025 िनधा"रण वष" /Assessment Year: 2018-19

For Respondent: Ms. R. Kavitha, Addl. CIT

Section 147Section 148Section 148ASection 151Section 250

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी जॉज" जॉज" के, उपा"", एवं सु"ी पदमावती यस, लेखा सद& के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3123/Chny/2025 िनधा"रण वष" /Assessment Year: 2018-19 Jayam Enterprises, The Income Tax Officer, T1, SPV Enclave, Vs. Ward-1(1), Opp: Brama Kumaris, Salem. Near Baba Temple, Mullai Nagar, Salem-636 005. PAN: AAJFJ 4935E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ* की ओर से/ Appellant by Mr. T.S.Lakshmi Venkataraman, FCA : ,-थ* की ओर से /Respondent by : M…

SUBBIAH MURUGAVEL,TIRUNELVELI vs. ITO, WARD-4,, TIRUNELVELI

Appeal of the assessee is allowed

ITA 2689/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Jan 2026AY 2018-19

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2689/Chny/2025 िनधा%रण वष% /Assessment Year: 2018-19

For Appellant: Mr. Girish Kumar, AdvocateFor Respondent: Mr. ARV Sreenivasan, CIT

Section 139(1)Section 147Section 148Section 148ASection 151Section 250

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं सु"ी पदमावती यस, लेखा सद" के सम# BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2689/Chny/2025 िनधा%रण वष% /Assessment Year: 2018-19 Subbiah Murugavel, The Income Tax Officer, 70 & 71, Mela Theru, Vs. Ward-4, Pazhavoor, Tirunelveli. Tirunelveli – 627 001. PAN: ASRPM 4437E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr. Girish Kumar, Advocate )*थ" की ओर से /Respondent by : Mr. ARV Sreenivasan, CIT सुनवाई…

SANJAY CHAMPALAL JAISWAL,NANDED-WAGHALA vs. ITO, WARD-1, NANDED-WAGHALA

In the result, appeal of the assessee is partly allowed

ITA 2136/PUN/2025[2016-17]Status: DisposedITAT Pune08 Jan 2026AY 2016-17

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2136/Pun/2025 निर्धारण वषा / Assessment Year: 2016-17 Sanjay Champalal Jaiswal, V The Income Tax Officer, At Post, Hadsani, Mahur, S Ward-1, Nanded. Tq.Mahur, Nanded-Waghala, Maharashtra - 431721. Pan: Awlpj7783Q Appellant/ Assessee Respondent / Revenue Assessee By Shri Govind Prasad Mandala (Through Virtual) Revenue By Shri Madhukar Anand – Jcit(Through Virtual) Date Of Hearing 07/01/2026 Date Of Pronouncement 08/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2016-17 Dated 18.07.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144 Of The Act, Dated 29.03.2023. The Assessee Has Raised The Following Grounds Of Appeal :

Section 147Section 148Section 149Section 250Section 69A

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2136/PUN/2025 निर्धारण वषा / Assessment Year: 2016-17 Sanjay Champalal Jaiswal, V The Income Tax Officer, At post, Hadsani, Mahur, s Ward-1, Nanded. Tq.Mahur, Nanded-Waghala, Maharashtra - 431721. PAN: AWLPJ7783Q Appellant/ Assessee Respondent / Revenue Assessee by Shri Govind Prasad Mandala (through virtual) Revenue by Shri Madhukar Anand – JCIT(through virtual) Date of hearing 07/01/2026 Date o…

KAMLESH KUKREJA, RAIPUR,RAIPUR vs. ITO, WARD-1(1), RAIPUR, RAIPUR

In the result, the appeal filed by the assessee is allowed

ITA 119/RPR/2025[2016-17]Status: DisposedITAT Raipur01 Jan 2026AY 2016-17

Bench: Shri R. K. Panda & Shri Partha Sarathi Chaudhuryassessment Year : 2016-17 Kamlesh Kukreja Ito, Ward-1(1), Raipur Prop. Anmol Industries, Vs. Surajpura Road, Bhatapara, Raipur – 493118 Ahvpk6618C (Appellant) (Respondent) Assessee By : Shri Sunil Kumar Agrawal Department By : Dr. Priyanka Patel, Sr. Dr Date Of Hearing : 14-11-2025 Date Of Pronouncement : 01-01-2026 O R D E R Per R.K. Panda, Vp:

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 144Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Assessment year : 2016-17 Kamlesh Kukreja ITO, Ward-1(1), Raipur Prop. Anmol Industries, Vs. Surajpura Road, Bhatapara, Raipur – 493118 AHVPK6618C (Appellant) (Respondent) Assessee by : Shri Sunil Kumar Agrawal Department by : Dr. Priyanka Patel, Sr. DR Date of hearing : 14-11-2025 Date of pronouncement : 01-01-2026 O R D E R PER R.K. PANDA, VP: This appeal filed by the assessee is directed against the order dated 05.07.2024 of the Ld. CIT(A) / NFAC, Delhi relatin…

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