Gharmarbhai Chaudhary v. ITO

23 Taxmann.com 273Reported decision#24482 most cited
3

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

Sections most often in play

Section 44AESection 143(1)Section 143(3)Section 147Section 148Section 40a(ia)Section 40(a)(ia)Section 68

Issues it is cited on

section 44aesection 40a(ia)section 44section 143(1)section 148prescribedsection 143(3)nfactotal incomebusinessdocumentinterest

Judgments citing Gharmarbhai Chaudhary v. ITO

THIRUVENGATAM VINAYAGAM,CHENNAI vs. ITO, NCW-10(3), CHENNAI

In the result, the appeal of the assessee is partly allowed for statistical

ITA 2285/CHNY/2025[2016-17]Status: DisposedITAT Chennai10 Feb 2026AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Jagadish

For Appellant: Ms. R. Anitha, Addl. CITFor Respondent: 13.11.2025
Section 142(1)Section 40Section 44ASection 68Section 69

…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 "ी जगदीश, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No 2285/Chny/2025 "नधा"रण वष"/Assessment Year: 2016-17 THIRUVENGATAM VINAYAGAM v. The ITO NON CORPORATE No. 2/9, Bye Pass Road, Redhills WARD 10(3), Tamil Nadu-600 052 CHENNAI [PAN: AAGPV 1428 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. D ANAND, ADVOCATE अपीलाथ" क" ओर से/ Appellant/Assessee by : Ms. R. Anitha, Addl. CIT ""यथ" क" ओर से /Respondent/Revenue…

THIRUVENGATAM VINAYAGAM,CHENNAI vs. ITO, NCW-10(3), CHENNAI

In the result, the appeal of the assessee is partly allowed

ITA 2284/CHNY/2025[2012-13]Status: DisposedITAT Chennai24 Oct 2025AY 2012-13

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकरअपीलसं./Ita No.:2283 & 2284 /Chny/2025 यनिाारणवर्ा / Assessment Year:2011-12 & 2012-13 Thiruvengatamvinayagam, Income Tax Officer, No.2/9, Bye Pass Road, Vs. Non-Corporate Ward-10(3), Redhills, Chennai. Chennai-600 052. [Pan:Aagpv1428F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant By : Mr.Hithesh, Advocate प्रत्यर्थीकीओरसे/Revenue By : Mr.C.P.Solomon, Jcit

For Appellant: Mr.Hithesh, AdvocateFor Respondent: Mr.C.P.Solomon, JCIT
Section 143(1)Section 143(3)Section 148Section 40aSection 44A

…आयकर अपीलीय अधिकरण,’सी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI श्रीएम.बालगणेश, लेखासदस्यकेसमक्षएवं. श्रीएसएसववश्वनेत्ररवव, न्याययकसदस्य BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकरअपीलसं./ITA No.:2283 & 2284 /Chny/2025 यनिाारणवर्ा / Assessment Year:2011-12 & 2012-13 ThiruvengatamVinayagam, Income Tax Officer, No.2/9, Bye Pass Road, vs. Non-Corporate Ward-10(3), Redhills, Chennai. Chennai-600 052. [PAN:AAGPV1428F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant by : Mr.Hithesh, Advocate प्रत्यर्थीकीओरसे/…

THIRUVENGATAM VINAYAGAM,CHENNAI vs. ITO, NCW-10(3), CHENNAI

In the result, the appeal of the assessee is partly allowed

ITA 2283/CHNY/2025[2011-12]Status: DisposedITAT Chennai24 Oct 2025AY 2011-12

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकरअपीलसं./Ita No.:2283 & 2284 /Chny/2025 यनिाारणवर्ा / Assessment Year:2011-12 & 2012-13 Thiruvengatamvinayagam, Income Tax Officer, No.2/9, Bye Pass Road, Vs. Non-Corporate Ward-10(3), Redhills, Chennai. Chennai-600 052. [Pan:Aagpv1428F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant By : Mr.Hithesh, Advocate प्रत्यर्थीकीओरसे/Revenue By : Mr.C.P.Solomon, Jcit

For Appellant: Mr.Hithesh, AdvocateFor Respondent: Mr.C.P.Solomon, JCIT
Section 143(1)Section 143(3)Section 148Section 40aSection 44A

…आयकर अपीलीय अधिकरण,’सी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI श्रीएम.बालगणेश, लेखासदस्यकेसमक्षएवं. श्रीएसएसववश्वनेत्ररवव, न्याययकसदस्य BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकरअपीलसं./ITA No.:2283 & 2284 /Chny/2025 यनिाारणवर्ा / Assessment Year:2011-12 & 2012-13 ThiruvengatamVinayagam, Income Tax Officer, No.2/9, Bye Pass Road, vs. Non-Corporate Ward-10(3), Redhills, Chennai. Chennai-600 052. [PAN:AAGPV1428F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant by : Mr.Hithesh, Advocate प्रत्यर्थीकीओरसे/…