Employees’ Welfare Assn. v. Union of India

4 SCC 187Reported decision1989#2993 most cited

What is Employees’ Welfare Assn. v. Union of India authority for?

The dismissal of a Special Leave Petition (SLP) in limine signifies that the case was not deemed worthy of examination by the Supreme Court, for reasons other than its merits, and does not constitute a binding precedent.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2000 to 2026.

Also referred to as

Employees’ Welfare Assn. v. Union of India · 1989 · 4 SCC 187 · SLP dismissal · in limine · merits of the case · not worthy of examination · non-speaking order · binding precedent

Sections most often in play

Section 148Section 147Section 144BSection 151ASection 151Section 10(37)Section 143(3)Section 145A(b)

Issues it is cited on

section 141section 282a(1)doctrine of mergersection 194lasection 145a(b)section 145bsection 45(5)non-speaking ordersection 57(iv)section 56(2)(viii)section 151asection 10(37)

Judgments citing Employees’ Welfare Assn. v. Union of India

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…uced as under: ………When appeal is dismissed, order of the High Court is merged with that of the Supreme Court. We quote the following paragraph from the judgment of this Court in the case of Supreme Court Employees' Welfare Association v. Union of India [1989] 4 SCC 187: "22. It has been already noticed that the special leave petitions filed on behalf of the Union of India against the said judgments of the Delhi High Court were summarily dismissed by this Court. It is now a well- settled principle of law that when a special leave petition is summarily dismissed under article 136 of the Constitution, by such dismis…

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…uced as under: ………When appeal is dismissed, order of the High Court is merged with that of the Supreme Court. We quote the following paragraph from the judgment of this Court in the case of Supreme Court Employees' Welfare Association v. Union of India [1989] 4 SCC 187: "22. It has been already noticed that the special leave petitions filed on behalf of the Union of India against the said judgments of the Delhi High Court were summarily dismissed by this Court. It is now a well- settled principle of law that when a special leave petition is summarily dismissed under article 136 of the Constitution, by such dismis…

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…uced as under: ………When appeal is dismissed, order of the High Court is merged with that of the Supreme Court. We quote the following paragraph from the judgment of this Court in the case of Supreme Court Employees' Welfare Association v. Union of India [1989] 4 SCC 187: "22. It has been already noticed that the special leave petitions filed on behalf of the Union of India against the said judgments of the Delhi High Court were summarily dismissed by this Court. It is now a well- settled principle of law that when a special leave petition is summarily dismissed under article 136 of the Constitution, by such dismis…

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…uced as under: ………When appeal is dismissed, order of the High Court is merged with that of the Supreme Court. We quote the following paragraph from the judgment of this Court in the case of Supreme Court Employees' Welfare Association v. Union of India [1989] 4 SCC 187: "22. It has been already noticed that the special leave petitions filed on behalf of the Union of India against the said judgments of the Delhi High Court were summarily dismissed by this Court. It is now a well- settled principle of law that when a special leave petition is summarily dismissed under article 136 of the Constitution, by such dismis…

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…uced as under: ………When appeal is dismissed, order of the High Court is merged with that of the Supreme Court. We quote the following paragraph from the judgment of this Court in the case of Supreme Court Employees' Welfare Association v. Union of India [1989] 4 SCC 187: "22. It has been already noticed that the special leave petitions filed on behalf of the Union of India against the said judgments of the Delhi High Court were summarily dismissed by this Court. It is now a well- settled principle of law that when a special leave petition is summarily dismissed under article 136 of the Constitution, by such dismis…

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…uced as under: ………When appeal is dismissed, order of the High Court is merged with that of the Supreme Court. We quote the following paragraph from the judgment of this Court in the case of Supreme Court Employees' Welfare Association v. Union of India [1989] 4 SCC 187: "22. It has been already noticed that the special leave petitions filed on behalf of the Union of India against the said judgments of the Delhi High Court were summarily dismissed by this Court. It is now a well- settled principle of law that when a special leave petition is summarily dismissed under article 136 of the Constitution, by such dismis…

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…uced as under: ………When appeal is dismissed, order of the High Court is merged with that of the Supreme Court. We quote the following paragraph from the judgment of this Court in the case of Supreme Court Employees' Welfare Association v. Union of India [1989] 4 SCC 187: "22. It has been already noticed that the special leave petitions filed on behalf of the Union of India against the said judgments of the Delhi High Court were summarily dismissed by this Court. It is now a well- settled principle of law that when a special leave petition is summarily dismissed under article 136 of the Constitution, by such dismis…

SP CHIDAMBARAM,KANCHIPURAM vs. ITO, WARD 1, KANCHIPURAM, KANCHIPURAM

ITA 3934/CHNY/2025[2020-21]Status: DisposedITAT Chennai29 Jan 2026AY 2020-21

Bench: Ms. Padmavathy S. & Shri Manu Kumar Giriआयकर अपील सं./Ita No. 3934/Chny/2025 निर्धारण वर्ष/Assessment Year: 2020-21 Sp Chidambaram 21-A/6, Vallal Pachiyappan Street, Kancheepuram-631501 Tamil Nadu [Pan: Aachc 3681 B] (अपीलार्थी/Appellant) V. The Ito, Ward (1), Kancheepuram, 96, Munuswamy Mudaliar Avenue, Kancheepuram-631501 (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By Mr. K. Subash Anbarasu, Adv प्रत्यर्थी की ओर से / Respondent By Ms. Gouthami Manivasagam, Addl. Cit सुनवाईकीतारीख/Date Of Hearing 28.01.2025 घोषणाकीतारीख /Date Of Pronouncement 29.01.2026 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 17.12.2025 For Ay 2020-21. 2. At The Outset, We Notice That The Assessee By The Ground No.4 Challenges The Jao Jurisdiction To Issue Notice U/S148 Dated 29.03.2024 Of The Act. :: 2 ::

Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI सुश्री पद्मावती एस, लेखा सदस्य एवं श्री मनु कुमार गिरि, न्यायिक सदस्य के समक्ष BEFORE MS. PADMAVATHY S., ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No. 3934/Chny/2025 निर्धारण वर्ष/Assessment Year: 2020-21 SP CHIDAMBARAM 21-A/6, Vallal Pachiyappan Street, Kancheepuram-631501 Tamil Nadu [PAN: AACHC 3681 B] (अपीलार्थी/Appellant) v. The ITO, Ward (1), Kancheepuram, 96, Munuswamy Mudaliar Avenue, Kancheepuram-631501 (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by Mr. K. Subash…

SUN POWER LIFE BATTERY CENTRE,KOVILPATTI vs. ITO WARD 2, TUTICORIN, TUTICORIN

ITA 3390/CHNY/2025[2018-19]Status: DisposedITAT Chennai27 Jan 2026AY 2018-19

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita No 3390/Chny/2025 निर्धारण वर्ष/Assessment Year: 2018-19 Sun Power Life Battery Centre Ito Ward 2 Tuticorin No. 23H-25, Krishnan Kovil St, Kovilpatti-628501 19A Main Building, West Greater Cotton Road, Tuticorin-628001 [Pan: Abnfs 4366 B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By : Mr. K. Balasubramanian Advocate प्रत्यर्थी की ओर से /Respondent By : Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 21.01.2026 घोषणा की तारीख / Date Of Pronouncement : 27.01.2026 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 14.10.2025 For Ay 2018-19.

For Appellant: Mr. K. BalasubramanianFor Respondent: Ms. Gouthami
Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ सुश्री पद्मावती एस, लेखा सदस्य के समक्ष श्री मनु कुमार गिरि, न्यायिक सदस्य एवं BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No 3390/Chny/2025 निर्धारण वर्ष/Assessment Year: 2018-19 SUN POWER LIFE BATTERY CENTRE ITO WARD 2 TUTICORIN No. 23H-25, Krishnan Kovil St, Kovilpatti-628501 19A MAIN BUILDING, WEST GREATER COTTON ROAD, TUTICORIN-628001 [PAN: ABNFS 4366 B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee by : Mr. K. Balasubraman…

SHANMUGAM CHINNIA GOUNDER,COIMBATORE vs. ITO NON CORP WARD 1(1), COIMBATORE, COIMBATORE

ITA 3366/CHNY/2025[2018-19]Status: DisposedITAT Chennai27 Jan 2026AY 2018-19

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita No 3366/Chny/2025 निर्धारण वर्ष/Assessment Year: 2018-19 Shanmugam Chinnia Gounder V. No. 240, Sasthiri Street, Avinashi Road Br Puram, Peelamedu, Coimbatore-641 004 [Pan: Afkpc 1564 Q] (अपीलार्थी/Appellant) Ito Ncw 1(1) Све, Annexe Building, Tamil Nadu (प्रत्यर्थी/Respondent) Mr. Abhishek Murali, C.A. अपीलार्थी की ओर से / Assessee By : प्रत्यर्थी की ओर से / Respondent By : Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 21.01.2026 घोषणा की तारीख / Date Of Pronouncement : 27.01.2026 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 28.05.2024 For Ay 2018-19.

For Respondent: Ms. Gouthami
Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ सुश्री पद्मावती एस, लेखा सदस्य के समक्ष श्री मनु कुमार गिरि, न्यायिक सदस्य एवं BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No 3366/Chny/2025 निर्धारण वर्ष/Assessment Year: 2018-19 SHANMUGAM CHINNIA GOUNDER v. No. 240, Sasthiri Street, Avinashi Road BR Puram, Peelamedu, Coimbatore-641 004 [PAN: AFKPC 1564 Q] (अपीलार्थी/Appellant) ITO NCW 1(1) СВЕ, Annexe Building, Tamil Nadu (प्रत्यर्थी/Respondent) MR. Abhishek Murali, C.A. अपीलार्थी की ओर से / Assessee by :…

VASU SARAVANAN,CHENNAI vs. ITO,NON CORP WARD 1(6),CHENNAI, CHENNAI

ITA 3331/CHNY/2025[2020-21]Status: DisposedITAT Chennai27 Jan 2026AY 2020-21

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita No 3331/Chny/2025 निर्धारण वर्ष/Assessment Year: 2020-21 Vasu Saravanan Old No 39, New No. 2, Ramasamy Street, T Nagar, Chennai-600 017 [Pan: Apgps 9284 M] (अपीलार्थी/Appellant) V. Ito, Non Corp Ward 1(6) Chennai, Room No. 412, Main Building Ayakar Bhavan, Nungambakka, Chennai, T.N-600034 (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By Mr. Y Sridhar, F.C.A. प्रत्यर्थी की ओर से / Respondent By Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/Date Of Hearing 20.01.2026 घोषणा की तारीख / Date Of Pronouncement 27.01.2026 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 19.09.2025 For Ay 2020-21.

Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ सुश्री पद्मावती एस, लेखा सदस्य के समक्ष श्री मनु कुमार गिरि, न्यायिक सदस्य एवं BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No 3331/Chny/2025 निर्धारण वर्ष/Assessment Year: 2020-21 VASU SARAVANAN OLD NO 39, NEW NO. 2, RAMASAMY STREET, T NAGAR, CHENNAI-600 017 [PAN: APGPS 9284 M] (अपीलार्थी/Appellant) v. ITO, NON CORP WARD 1(6) CHENNAI, ROOM NO. 412, MAIN BUILDING AYAKAR BHAVAN, NUNGAMBAKKA, CHENNAI, T.N-600034 (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Asse…

JAYA CHANDRA RAJAN,TIRUNELVELI vs. ITO, WARD 1 TIRUNELVEL, TIRUNELVEL

ITA 3329/CHNY/2025[2015-16]Status: DisposedITAT Chennai27 Jan 2026AY 2015-16
Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ सुश्री पद्मावती एस, लेखा सदस्य के समक्ष श्री मनु कुमार गिरि, न्यायिक सदस्य एवं BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No 3329/Chny/2025 निर्धारण वर्ष/Assessment Year: 2015-16 JAYA CHANDRA RAJAN 2/55A RAJAKRISHNAPURAM RAJAKRISHNAPURAM В.О., TIRUNELVELI, TAMIL NADU-627 114 (अपीलार्थी/Appellant) ITO, WARD 1, TIRUNELVEL, WARD 1, TIRUNELVEL, NELLAI, CITY, TIRUCHENDHUR ROAD RAMNATH NAGAR, TIRUNELVELI, T TAMIL NADU-627011 (प्रत्यर्थी/Respondent) Ms. SANCHITA.…

SAMBASIVAM NANDHA,COIMBATORE vs. INCOME TAX OFFICER NON CORP WARD 3(2), COIMBATORE

In the result, appeal filed by the assessee is allowed in terms above and the stay application is dismissed

ITA 3245/CHNY/2025[2018-19]Status: DisposedITAT Chennai14 Jan 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.3245/Chny/2025 "नधा"रण वष"/Assessment Year: 2018-19 & Sa No.117/Chny/2025 [In Ita No.3245/Chny/2025] V. Shri Sambasivam Nandha, Ito, 10/305, 7Th Street, Nchatra Non-Corporate Ward-3(2), Garden, Oraikalpalayam, Race Course, Coimbatore, Masagoundenchettipalayam, Tamil Nadu-641018 Coimbatore Tamil Nadu. [Pan: Ahepn0682Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. K. Gowtham, Ca : ""यथ" क" ओर से /Respondent By Mr. Guru Prasad, Addl.Cit : सुनवाईक"तार"ख/Date Of Hearing 13.01.2026 : घोषणाक"तार"ख /Date Of Pronouncement 14.01.2026

For Appellant: Mr. K. Gowtham, CA
Section 144BSection 147Section 148

…आयकर अपीलीय अिधकरण,’ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" 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 No.3245/CHNY/2025 "नधा"रण वष"/Assessment Year: 2018-19 & SA No.117/CHNY/2025 [in ITA No.3245/CHNY/2025] v. Shri SAMBASIVAM NANDHA, ITO, 10/305, 7TH STREET, NCHATRA Non-Corporate Ward-3(2), GARDEN, ORAIKALPALAYAM, Race Course, Coimbatore, MASAGOUNDENCHETTIPALAYAM, Tamil Nadu-641018 COIMBATORE TAMIL NADU. [PAN: AHEPN0682Q] (अपीलाथ"/Appellant) (""यथ"/…

SIDHAMPOONDI PA CULTURAL COOP BANK LTD. S 1392,NAMAKKAL vs. ITO, WARD-2,, NAMAKKAL

ITA 3070/CHNY/2025[2019-20]Status: DisposedITAT Chennai19 Dec 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.3070/Chny/2025 निर्धारण वर्ष/Assessment Year: 2019-20 Sidhampoondi Pa Cultural Co-Op Bank Ltd S 1392, 2/173, Main Road, Kondarasampalayam Post P. Velur Tk, Namakkal-637203 Tamil Nadu [Pan: Aabas 0168 F] (अपीलार्थी/Appellant) V. Ito, Ward-02, Namakkal, Tamil Nadu-6370001 (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : None प्रत्यर्थी की ओर से / Respondent By : Mr. Arv Srinivasan, Cit सुनवाईकीतारीख/Date Of Hearing : 18.12.2025 घोषणाकीतारीख /Date Of Pronouncement : 19.12.2025 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 12.08.2025 For Ay 2019-20. 2. At The Outset, We Notice That The Assessee By The Ground No.2 Challenges The Jao Jurisdiction To Issue Notice U/S148 Dated 30.03.2023 Of The Act.

For Appellant: NoneFor Respondent: Mr. ARV Srinivasan, CIT
Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'D' 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 No.3070/Chny/2025 निर्धारण वर्ष/Assessment Year: 2019-20 SIDHAMPOONDI PA CULTURAL CO-OP BANK LTD S 1392, 2/173, main Road, Kondarasampalayam Post P. Velur TK, Namakkal-637203 Tamil Nadu [PAN: AABAS 0168 F] (अपीलार्थी/Appellant) v. ITO, Ward-02, Namakkal, Tamil Nadu-6370001 (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : N…

CPT ELECY SYSTEM EMPLOYEES COOP T&C SOCIETY,KANCHEEPURAM vs. ITO, WARD-1,, KANCHEEPURAM

In the result, appeal filed by the assessee is allowed in terms above

ITA 3058/CHNY/2025[2020-21]Status: DisposedITAT Chennai18 Dec 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No. 3058/Chny/2025 "नधा"रण वष"/Assessment Year: 2020-21 V. Cpt Elecy System Employees Ito, Coop T & C Society Che-W-(141) (91) No 30 S M Dass Avenue, Chennai, Iyappa Nagar, Tamil Nadu Kancheepuram-631501 [Pan: Aacac8508J] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 144BSection 147Section 148

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" 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 No. 3058/Chny/2025 "नधा"रण वष"/Assessment Year: 2020-21 v. CPT ELECY SYSTEM EMPLOYEES ITO, COOP T AND C SOCIETY Che-W-(141) (91) NO 30 S M DASS AVENUE, Chennai, IYAPPA NAGAR, Tamil Nadu KANCHEEPURAM-631501 [PAN: AACAC8508J] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. Reddy Prakash, CA अपीलाथ" क ओर से/ Appellant by : ""यथ" क ओर से /Respondent b…

SWAMEDAS PANITHASAN,CHENNAI vs. ITO, NON-CORPORATE WARD 17(2) , CHENNAI

In the result, appeal filed by the assessee is allowed in terms above

ITA 3056/CHNY/2025[2015-16]Status: DisposedITAT Chennai18 Dec 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.3056/Chny/2025 "नधा"रण वष"/Assessment Year: 2015-16 V. Swamedas Panithasan Ito, No 14/82 New No 20 Anna Salai, Non-Corporate Ward-17(2), Periyar Nagar A, T. Nagar Chennai. Chennai Alwarthiru Nagar, Alwarthirunagar, Chennai-600087 Tamil Nadu [Pan: Axjpp4321R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 144BSection 147Section 148

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" 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 No.3056/Chny/2025 "नधा"रण वष"/Assessment Year: 2015-16 v. SWAMEDAS PANITHASAN ITO, NO 14/82 NEW NO 20 ANNA SALAI, Non-Corporate Ward-17(2), PERIYAR NAGAR A, T. NAGAR CHENNAI. CHENNAI ALWARTHIRU NAGAR, ALWARTHIRUNAGAR, CHENNAI-600087 TAMIL NADU [PAN: AXJPP4321R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क ओर से/ Appellant by Mrs. Muthu Ab…

MEENAKSHISUNDARAM SARAVANAN,CHENNAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, TIRUNELVELI, TIRUNELVELI

ITA 3034/CHNY/2025[2016-17]Status: DisposedITAT Chennai17 Dec 2025AY 2016-17
For Respondent: Mr. ARV Sreenivasan, CIT
Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'D' 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 No.3034/Chny/2025 निर्धारण वर्ष/Assessment Year: 2016-17 MEENAKSHISUNDARAM SARAVANAN 5122, Prestige Bella Vista, Tower 05, 11th Floor, Iyyappanthangal, Chennai-600056, Tamil Nadu [PAN: BAHPS 3185 A] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant by v. ACIT, Circle-1 Tirunelveli-627011, Tamil Nadu (प्रत्यर्थी/Respondent) : Mr. V…

INDIRAN SELVI,VELLORE vs. ITO, WARD-3,, VELLORE

ITA 3024/CHNY/2025[2015-16]Status: DisposedITAT Chennai17 Dec 2025AY 2015-16
For Appellant: Mr. Venkataraman, CAFor Respondent: Mr. ARV Sreenivasan, CIT
Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'D' 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 No.3024/Chny/2025 निर्धारण वर्ष/Assessment Year: 2015-16 Indiran Selvi v. The ITO, No. 82, Gandhi Road, Palanipet, Che-W-(146)(3), Arakkonam, Vellore District-631002 Chennai [PAN: BLRPS 5957 D] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Mr. Venkataraman, CA प्रत्यर्थी की ओर से / Respondent by :…

KAMARAJ PRIYA,TIRUVARUR vs. ITO, WARD-1,, TIRUVARUR

In the result, appeal filed by the assessee is allowed in terms above

ITA 2484/CHNY/2025[2020-21]Status: DisposedITAT Chennai08 Dec 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2484/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 V. The Ito, Kamaraj Priya, 2/94, Chinnaian Street, Ward-1, Karuvakurichi, Tiruvarur 614 018. Tiruvarur. [Pan:Dwqpp1186K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Gauthami Manivasagam, JCIT
Section 144BSection 147Section 148

…आयकर अपीलीय अिधकरण, ’बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" 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 No.2484/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 v. The ITO, Kamaraj Priya, 2/94, Chinnaian Street, Ward-1, Karuvakurichi, Tiruvarur 614 018. Tiruvarur. [PAN:DWQPP1186K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri N. Arjun Raj, Advocate ""यथ" क" ओर से /Respondent by : Ms. Gauthami Manivasagam, JCIT सुनवाईक"…

JITHENDER TATIA,CHENNAI vs. ITO, WARD-115(92), CHENNAI

In the result, appeal filed by the assessee is allowed in terms above

ITA 2618/CHNY/2025[2018-19]Status: DisposedITAT Chennai26 Nov 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2618/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 V. Jithender Tatia, The Ito, No.127, 9Th Block, Flat No.9031, Ward-115(92), 3Rd Floor, Tvh Lumbini Square, Chennai. Purasawalkam, Chennai-600 007. [Pan: Aafpj 8967 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Hitesh, AdvocateFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…in it was observed as under:- “9.27. It is a well-settled principle of law emerging from a catena of decisions of this Court, including Supreme Court Employees’ Welfare Assn. V. Union of India [Supreme Court Employees’ Welfare Assn. V. Union of India, (1989) 4 SCC 187, paras 22 and 23 : 1989 SCC (L&S) 569] and State of Punjab v. Davinder Pal Singh Bhullar [State of Punjab v. Davinder Pal Singh Bhullar, (2011) 14 SCC 770, paras 112 and 113 : (2012) 4 SCC (Civ) 1034 : (2012) 4 SCC (Cri) 496 : (2014) 1 SCC (L&S) 208] , that the dismissal of an SLP in limine simply implies that the case before this Court was not con…

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