DCIT v. Sunil Kumar Sharma

159 Taxmann.com 179High Court2024#294 most cited

What is DCIT v. Sunil Kumar Sharma authority for?

Loose sheets of paper containing jottings, not shown to be part of regularly maintained books of accounts, do not constitute incriminating material for initiating assessment under section 153C. The satisfaction note required for 153C proceedings must specify the assessment year to which the alleged incriminating material belongs.

269

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

DCIT v. Sunil Kumar Sharma · section 153C · incriminating material · loose jottings · books of account · satisfaction note · assessment year specific · search and seizure assessment · section 132 · Karnataka High Court · Supreme Court approval

Also reported as

469 ITR 197

Sections most often in play

Section 153CSection 143(3)Section 132Section 153ASection 144Section 115BBESection 292CSection 153D

Issues it is cited on

section 153b(i)(a)section 132(8)section 132(9a)section 153(1)(a)section 158bdsection 145aincome tax settlement commissiondumb documentsvaluation of sharessection 65bsection 65section 144a

Judgments citing DCIT v. Sunil Kumar Sharma

KEELUKOTE VENKATAPPA JAYARAM,KOLAR vs. DCIT, CENTRAL CIRCLE-2(2) , BENGALURU

Appeals are disposed of as above

ITA 2780/BANG/2025[2017-18 ]Status: DisposedITAT Bangalore07 Apr 2026

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K

For Appellant: Shri Ravishankar AdvocateFor Respondent: [Senior Departmental representative]
Section 127Section 132Section 132(4)Section 139(1)Section 142(1)Section 144Section 153CSection 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 2774 to 2780/Bang/2025 Assessment Year: 2011-12 to 2017-18 Shri Keelukote Venkatappa Jayaram The Deputy Commissioner of No. 171, Venkatappa garden Income tax, Behind Stadium, Keelukote, Central Circle 2 (2), Kolar, Karnataka – 563101 Vs. Bangalore PAN No: AQEPJ1066H APPELLANT RESPONDENT Assessee by : Shri Ravishankar Advocate Shri Balusamy N - Joint Commissioner of Income tax Revenue by : [Senior Departmental representative] : 05-03-2026 Date of Hearing D…

KEELUKOTE VENKATAPPA JAYARAM,KOLAR vs. DCIT, CENTRAL CIRCLE-2(2) , , BANGALORE

Appeals are disposed of as above

ITA 2779/BANG/2025[2016-17 ]Status: DisposedITAT Bangalore07 Apr 2026

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K

For Appellant: Shri Ravishankar AdvocateFor Respondent: [Senior Departmental representative]
Section 127Section 132Section 132(4)Section 139(1)Section 142(1)Section 144Section 153CSection 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 2774 to 2780/Bang/2025 Assessment Year: 2011-12 to 2017-18 Shri Keelukote Venkatappa Jayaram The Deputy Commissioner of No. 171, Venkatappa garden Income tax, Behind Stadium, Keelukote, Central Circle 2 (2), Kolar, Karnataka – 563101 Vs. Bangalore PAN No: AQEPJ1066H APPELLANT RESPONDENT Assessee by : Shri Ravishankar Advocate Shri Balusamy N - Joint Commissioner of Income tax Revenue by : [Senior Departmental representative] : 05-03-2026 Date of Hearing D…

KEELUKOTE VENKATAPPA JAYARAM,KOLAR vs. DCIT, CENTRAL CIRCLE-2(2) , BANGALORE

Appeals are disposed of as above

ITA 2778/BANG/2025[2015-16]Status: DisposedITAT Bangalore07 Apr 2026AY 2015-16

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K

For Appellant: Shri Ravishankar AdvocateFor Respondent: [Senior Departmental representative]
Section 127Section 132Section 132(4)Section 139(1)Section 142(1)Section 144Section 153CSection 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 2774 to 2780/Bang/2025 Assessment Year: 2011-12 to 2017-18 Shri Keelukote Venkatappa Jayaram The Deputy Commissioner of No. 171, Venkatappa garden Income tax, Behind Stadium, Keelukote, Central Circle 2 (2), Kolar, Karnataka – 563101 Vs. Bangalore PAN No: AQEPJ1066H APPELLANT RESPONDENT Assessee by : Shri Ravishankar Advocate Shri Balusamy N - Joint Commissioner of Income tax Revenue by : [Senior Departmental representative] : 05-03-2026 Date of Hearing D…

KEELUKOTE VENKATAPPA JAYARAM,KOLAR vs. DCIT, CENTRAL CIRCLE-2(2) , BANGALORE

Appeals are disposed of as above

ITA 2777/BANG/2025[2014-15]Status: DisposedITAT Bangalore07 Apr 2026AY 2014-15

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K

For Appellant: Shri Ravishankar AdvocateFor Respondent: [Senior Departmental representative]
Section 127Section 132Section 132(4)Section 139(1)Section 142(1)Section 144Section 153CSection 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 2774 to 2780/Bang/2025 Assessment Year: 2011-12 to 2017-18 Shri Keelukote Venkatappa Jayaram The Deputy Commissioner of No. 171, Venkatappa garden Income tax, Behind Stadium, Keelukote, Central Circle 2 (2), Kolar, Karnataka – 563101 Vs. Bangalore PAN No: AQEPJ1066H APPELLANT RESPONDENT Assessee by : Shri Ravishankar Advocate Shri Balusamy N - Joint Commissioner of Income tax Revenue by : [Senior Departmental representative] : 05-03-2026 Date of Hearing D…

KEELUKOTE VENKATAPPA JAYARAM,KOLAR vs. DCIT, CENTRAL CIRCLE-2(2) , BANGALORE

Appeals are disposed of as above

ITA 2776/BANG/2025[2013-14]Status: DisposedITAT Bangalore07 Apr 2026AY 2013-14

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K

For Appellant: Shri Ravishankar AdvocateFor Respondent: [Senior Departmental representative]
Section 127Section 132Section 132(4)Section 139(1)Section 142(1)Section 144Section 153CSection 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 2774 to 2780/Bang/2025 Assessment Year: 2011-12 to 2017-18 Shri Keelukote Venkatappa Jayaram The Deputy Commissioner of No. 171, Venkatappa garden Income tax, Behind Stadium, Keelukote, Central Circle 2 (2), Kolar, Karnataka – 563101 Vs. Bangalore PAN No: AQEPJ1066H APPELLANT RESPONDENT Assessee by : Shri Ravishankar Advocate Shri Balusamy N - Joint Commissioner of Income tax Revenue by : [Senior Departmental representative] : 05-03-2026 Date of Hearing D…

KEELUKOTE VENKATAPPA JAYARAM,KOLAR vs. DCIT, CENTRAL CIRCLE-2(2), BENGALURU

Appeals are disposed of as above

ITA 2775/BANG/2025[2012-13 ]Status: DisposedITAT Bangalore07 Apr 2026

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K

For Appellant: Shri Ravishankar AdvocateFor Respondent: [Senior Departmental representative]
Section 127Section 132Section 132(4)Section 139(1)Section 142(1)Section 144Section 153CSection 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 2774 to 2780/Bang/2025 Assessment Year: 2011-12 to 2017-18 Shri Keelukote Venkatappa Jayaram The Deputy Commissioner of No. 171, Venkatappa garden Income tax, Behind Stadium, Keelukote, Central Circle 2 (2), Kolar, Karnataka – 563101 Vs. Bangalore PAN No: AQEPJ1066H APPELLANT RESPONDENT Assessee by : Shri Ravishankar Advocate Shri Balusamy N - Joint Commissioner of Income tax Revenue by : [Senior Departmental representative] : 05-03-2026 Date of Hearing D…

KEELUKOTE VENKATAPPA JAYARAM,KOLAR vs. DCIT, CENTRAL CIRCLE-2(2), BANGALORE

Appeals are disposed of as above

ITA 2774/BANG/2025[2011-12 ]Status: DisposedITAT Bangalore07 Apr 2026

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K

For Appellant: Shri Ravishankar AdvocateFor Respondent: [Senior Departmental representative]
Section 127Section 132Section 132(4)Section 139(1)Section 142(1)Section 144Section 153CSection 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 2774 to 2780/Bang/2025 Assessment Year: 2011-12 to 2017-18 Shri Keelukote Venkatappa Jayaram The Deputy Commissioner of No. 171, Venkatappa garden Income tax, Behind Stadium, Keelukote, Central Circle 2 (2), Kolar, Karnataka – 563101 Vs. Bangalore PAN No: AQEPJ1066H APPELLANT RESPONDENT Assessee by : Shri Ravishankar Advocate Shri Balusamy N - Joint Commissioner of Income tax Revenue by : [Senior Departmental representative] : 05-03-2026 Date of Hearing D…

PRAMOD SUBBIAHNAPALYA VENKATPATHI,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(1), BANGALORE

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

ITA 680/BANG/2025[2020-21]Status: DisposedITAT Bangalore10 Mar 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Vinay Simha, CAFor Respondent: Shri Subramanian, JCIT-DR
Section 132Section 142(1)Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 675 to 680/Bang/2025 Assessment Years : 2015-16 to 2020-21 Shri Pramod Subbiahnapalya Venkatpathi, The Deputy “Srinidhi”, No. 127, Commissioner of 6th Cross, Income Tax, 4th Main, Defense Central Circle – Colony, 2(1), Vs. Indiranagar, Bangalore. Bengaluru – 560 038. PAN: AGCPV4265A APPELLANT RESPONDENT Assessee by : Shri Vinay Simha, CA Revenue by : Shri Subramanian, JCIT-DR Date of Hearing : 05-03-2026 Date of Pronouncement : 10-03-2026 ORDER PER BENCH…

PRAMOD SUBBIAHNAPALYA VENKATPATHI,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(1), BANGALORE

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

ITA 679/BANG/2025[2019-20]Status: DisposedITAT Bangalore10 Mar 2026AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Vinay Simha, CAFor Respondent: Shri Subramanian, JCIT-DR
Section 132Section 142(1)Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 675 to 680/Bang/2025 Assessment Years : 2015-16 to 2020-21 Shri Pramod Subbiahnapalya Venkatpathi, The Deputy “Srinidhi”, No. 127, Commissioner of 6th Cross, Income Tax, 4th Main, Defense Central Circle – Colony, 2(1), Vs. Indiranagar, Bangalore. Bengaluru – 560 038. PAN: AGCPV4265A APPELLANT RESPONDENT Assessee by : Shri Vinay Simha, CA Revenue by : Shri Subramanian, JCIT-DR Date of Hearing : 05-03-2026 Date of Pronouncement : 10-03-2026 ORDER PER BENCH…

PRAMOD SUBBIAHNAPALYA VENKATPATHI,BENGALURU vs. DCIT, CENTRAL CIRCLE-2(1), BANGALORE

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

ITA 678/BANG/2025[2018-19]Status: DisposedITAT Bangalore10 Mar 2026AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Vinay Simha, CAFor Respondent: Shri Subramanian, JCIT-DR
Section 132Section 142(1)Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 675 to 680/Bang/2025 Assessment Years : 2015-16 to 2020-21 Shri Pramod Subbiahnapalya Venkatpathi, The Deputy “Srinidhi”, No. 127, Commissioner of 6th Cross, Income Tax, 4th Main, Defense Central Circle – Colony, 2(1), Vs. Indiranagar, Bangalore. Bengaluru – 560 038. PAN: AGCPV4265A APPELLANT RESPONDENT Assessee by : Shri Vinay Simha, CA Revenue by : Shri Subramanian, JCIT-DR Date of Hearing : 05-03-2026 Date of Pronouncement : 10-03-2026 ORDER PER BENCH…

PRAMOD SUBBIAHNAPALYA VENKATATHI,BANGALORE vs. DCIT, CENTRAL CIRCLE -2(1), BANGALORE

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

ITA 677/BANG/2025[2017-18]Status: DisposedITAT Bangalore10 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Vinay Simha, CAFor Respondent: Shri Subramanian, JCIT-DR
Section 132Section 142(1)Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 675 to 680/Bang/2025 Assessment Years : 2015-16 to 2020-21 Shri Pramod Subbiahnapalya Venkatpathi, The Deputy “Srinidhi”, No. 127, Commissioner of 6th Cross, Income Tax, 4th Main, Defense Central Circle – Colony, 2(1), Vs. Indiranagar, Bangalore. Bengaluru – 560 038. PAN: AGCPV4265A APPELLANT RESPONDENT Assessee by : Shri Vinay Simha, CA Revenue by : Shri Subramanian, JCIT-DR Date of Hearing : 05-03-2026 Date of Pronouncement : 10-03-2026 ORDER PER BENCH…

PRAMOD SUBBIAHNAPALYA VENKATATHI, ,BENGALURU vs. DCIT, CENTRAL CIRCLE-2(1), BANGALORE

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

ITA 676/BANG/2025[2016-17]Status: DisposedITAT Bangalore10 Mar 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Vinay Simha, CAFor Respondent: Shri Subramanian, JCIT-DR
Section 132Section 142(1)Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 675 to 680/Bang/2025 Assessment Years : 2015-16 to 2020-21 Shri Pramod Subbiahnapalya Venkatpathi, The Deputy “Srinidhi”, No. 127, Commissioner of 6th Cross, Income Tax, 4th Main, Defense Central Circle – Colony, 2(1), Vs. Indiranagar, Bangalore. Bengaluru – 560 038. PAN: AGCPV4265A APPELLANT RESPONDENT Assessee by : Shri Vinay Simha, CA Revenue by : Shri Subramanian, JCIT-DR Date of Hearing : 05-03-2026 Date of Pronouncement : 10-03-2026 ORDER PER BENCH…

PRAMOD SUBBIAHNAPALYA VENKATPATHI,BENGALURU vs. DCIT, CENTRAL CIRCLE-2(1), BANGALORE

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

ITA 675/BANG/2025[2015-16]Status: DisposedITAT Bangalore10 Mar 2026AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Vinay Simha, CAFor Respondent: Shri Subramanian, JCIT-DR
Section 132Section 142(1)Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 675 to 680/Bang/2025 Assessment Years : 2015-16 to 2020-21 Shri Pramod Subbiahnapalya Venkatpathi, The Deputy “Srinidhi”, No. 127, Commissioner of 6th Cross, Income Tax, 4th Main, Defense Central Circle – Colony, 2(1), Vs. Indiranagar, Bangalore. Bengaluru – 560 038. PAN: AGCPV4265A APPELLANT RESPONDENT Assessee by : Shri Vinay Simha, CA Revenue by : Shri Subramanian, JCIT-DR Date of Hearing : 05-03-2026 Date of Pronouncement : 10-03-2026 ORDER PER BENCH…

SARVO TECHNOLOGIES LTD,DELHI vs. DCIT,CENTRAL CIRCLE-19, DELHI

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 1719/DEL/2025[2019-20]Status: DisposedITAT Delhi17 Feb 2026AY 2019-20

Bench: Shri C.N. Prasad & Shri M. Balaganeshassessment Year 2019-20 Sarvo Technologies Ltd Vs. Dcit C/O Kapil Goel, Advocate F- Central Circle 19 26/124, Sector -7, Rohini Delhi Pan No.Aabcs8661D Appellant Respondent Appellant Dr. Kapil Goel, Advocate Respondent Sh. Mahes Kumar, Cit Dr

Section 153CSection 153D

….12.2024 2. 3D Tradex P. Ltd. Vs. ADIT in ITA No.2065 to 2070/Del/2022 dated 12.02.2025 3. DCIT Vs. Sunil Kumar Sharma [2024] 469 ITR 271 (SC) Hon’ble Supreme Court affirming the Judgment of the Hon’ble Karnataka High Court in the case of DCIT Vs. Sunil Kumar 469 ITR 197 4. Saksham Commodities Ltd. 464 ITR 1 Delhi Vs. ITO (2024) 5. SLP dismissed by Hon’ble Supreme Court reported in ITO Vs. Forever Bodycare Industries 482 ITR 285 4. On the other hand the Ld. DR supported the orders of the authorities below and strongly placed reliance on the decision of the Hon’ble Delhi High Court in the case of Indian National…

NARMALA PENNECHAND SARDA,MUMBAI vs. INCOME TAX OFFICER, WARD - 42(2)(4), MUMBAI, MUMBAI

In the result, the addition made by

ITA 7291/MUM/2025[2023-24]Status: DisposedITAT Mumbai11 Feb 2026AY 2023-24

Bench: Shri Pawan Singh& Shri Arun Khodpia(Physical Hearing)

Section 132Section 143(3)Section 254(1)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI ARUN KHODPIA, ACCOUNTANT MEMBER (Physical hearing) Nirmala Pennechand Sarda ITO, Ward – 42(2)(4), Mumbai 15-B, Harish Chamber, 3rd Floor, Vs Room No. 832, Kautilya Bhawan, Mandvi, S.O., Mumbai – 400003. C-41 to C-43, G, Block, BKC, [PAN : BIKPS0063G] Mumbai – 400051. Appellant / Assessee Respondent / Revenue Assessee by Shri Ramesh Kumar Malpani, CA Revenue by Shri Leyaqat Ali Aafaqui, Sr. DR Date of Institution 12.11.2025 Date of hearing 06.01.2026 Date of pronouncement 11.02.2026 Order under section 254(1…

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

ITA 224/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18

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

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर 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 v. Mr. P. Palanisamy, The ACIT, 390, P.P. Nilayam, Central Circle-3, 9th Main I Cross, Coimbatore. HAL II Stage, Indira Nagar, Bengaluru…

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

ITA 223/CHNY/2025[2014-15]Status: DisposedITAT Chennai09 Feb 2026AY 2014-15

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.

…आयकर अपीलीय अधिकरण, ’सी’ यायपीठ, चेनई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री मनु कुमार गिरी, न्यायिक 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 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/Appel…

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

ITA 222/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

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.

…आयकर अपीलीय अधिकरण, ’सी’ यायपीठ, चेनई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के सम BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर 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, Coimba…

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

ITA 221/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18

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.

…आयकर अपीलीय अधिकरण, ’सी’ यायपीठ, चेनई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के सम BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर 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. [P…

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

ITA 219/CHNY/2025[2015-16]Status: DisposedITAT Chennai09 Feb 2026AY 2015-16

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.

…आयकर अपीलीय अधिकरण, ’सी’ यायपीठ, चेनई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री मनु कुमार गिरि, न्यायिक 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 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, C…

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