Hari Govind v. ACIT

ANS DHIVYAM JEWELLS,SALEM vs. DCIT, CENTRAL CIRCLE,, SALEM

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

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.3743, 3744, 3745 & 3746/Chny/2025 िनधा"रण वष"/Assessment Years: 2018-19, 2019-20, 2020-21 & 2021-22 Ans Dhivyam Jewells, Vs. The Deputy Commissioner Of 184/385, Bazaar Street, Income Tax, Salem 636 001. Central Circle 3, Salem. [Pan:Aakfa1977G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate ""थ" की ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई की तारीख/ Date Of Hearing : 17.02.2026 घोषणा की तारीख /Date Of Pronouncement : 26.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 20.11.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals) 20, Chennai For The Assessment Years 2018-19, 2019-20, 2020-21 & 2021-22. 2. Since Issues Raised In These The Appeals Of The Assessees Are Similar Based On The Same Identical Facts, With The Consent Of Both The Parties, We Proceed To Hear The Appeals Together & Pass Consolidated Order For The Sake Of Convenience.

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी एस.आर. रगुनाथॎ, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.3743, 3744, 3745 & 3746/Chny/2025 िनधा"रण वष"/Assessment Years: 2018-19, 2019-20, 2020-21 & 2021-22 ANS Dhivyam Jewells, Vs. The Deputy Commissioner of 184/385, Bazaar Street, Income Tax, Salem 636 001. Central Circle 3, Salem. [PAN:AAKFA1977G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri G. Baskar, Advo…

ANS DHIVYAM JEWELLS,SALEM vs. DCIT, CENTRAL CIRCLE,, SALEM

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

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.3743, 3744, 3745 & 3746/Chny/2025 िनधा"रण वष"/Assessment Years: 2018-19, 2019-20, 2020-21 & 2021-22 Ans Dhivyam Jewells, Vs. The Deputy Commissioner Of 184/385, Bazaar Street, Income Tax, Salem 636 001. Central Circle 3, Salem. [Pan:Aakfa1977G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate ""थ" की ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई की तारीख/ Date Of Hearing : 17.02.2026 घोषणा की तारीख /Date Of Pronouncement : 26.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 20.11.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals) 20, Chennai For The Assessment Years 2018-19, 2019-20, 2020-21 & 2021-22. 2. Since Issues Raised In These The Appeals Of The Assessees Are Similar Based On The Same Identical Facts, With The Consent Of Both The Parties, We Proceed To Hear The Appeals Together & Pass Consolidated Order For The Sake Of Convenience.

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी एस.आर. रगुनाथॎ, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.3743, 3744, 3745 & 3746/Chny/2025 िनधा"रण वष"/Assessment Years: 2018-19, 2019-20, 2020-21 & 2021-22 ANS Dhivyam Jewells, Vs. The Deputy Commissioner of 184/385, Bazaar Street, Income Tax, Salem 636 001. Central Circle 3, Salem. [PAN:AAKFA1977G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri G. Baskar, Advo…

ANS DHIVYAM JEWELLS,SALEM vs. DCIT, CENTRAL CIRCLE,, SALEM

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

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.3743, 3744, 3745 & 3746/Chny/2025 िनधा"रण वष"/Assessment Years: 2018-19, 2019-20, 2020-21 & 2021-22 Ans Dhivyam Jewells, Vs. The Deputy Commissioner Of 184/385, Bazaar Street, Income Tax, Salem 636 001. Central Circle 3, Salem. [Pan:Aakfa1977G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate ""थ" की ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई की तारीख/ Date Of Hearing : 17.02.2026 घोषणा की तारीख /Date Of Pronouncement : 26.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 20.11.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals) 20, Chennai For The Assessment Years 2018-19, 2019-20, 2020-21 & 2021-22. 2. Since Issues Raised In These The Appeals Of The Assessees Are Similar Based On The Same Identical Facts, With The Consent Of Both The Parties, We Proceed To Hear The Appeals Together & Pass Consolidated Order For The Sake Of Convenience.

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी एस.आर. रगुनाथॎ, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.3743, 3744, 3745 & 3746/Chny/2025 िनधा"रण वष"/Assessment Years: 2018-19, 2019-20, 2020-21 & 2021-22 ANS Dhivyam Jewells, Vs. The Deputy Commissioner of 184/385, Bazaar Street, Income Tax, Salem 636 001. Central Circle 3, Salem. [PAN:AAKFA1977G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri G. Baskar, Advo…

ANS DHIVYAM JEWELLS,SALEM vs. DCIT, CENTRAL CIRCLE,, SALEM

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

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.3743, 3744, 3745 & 3746/Chny/2025 िनधा"रण वष"/Assessment Years: 2018-19, 2019-20, 2020-21 & 2021-22 Ans Dhivyam Jewells, Vs. The Deputy Commissioner Of 184/385, Bazaar Street, Income Tax, Salem 636 001. Central Circle 3, Salem. [Pan:Aakfa1977G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate ""थ" की ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई की तारीख/ Date Of Hearing : 17.02.2026 घोषणा की तारीख /Date Of Pronouncement : 26.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 20.11.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals) 20, Chennai For The Assessment Years 2018-19, 2019-20, 2020-21 & 2021-22. 2. Since Issues Raised In These The Appeals Of The Assessees Are Similar Based On The Same Identical Facts, With The Consent Of Both The Parties, We Proceed To Hear The Appeals Together & Pass Consolidated Order For The Sake Of Convenience.

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी एस.आर. रगुनाथॎ, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.3743, 3744, 3745 & 3746/Chny/2025 िनधा"रण वष"/Assessment Years: 2018-19, 2019-20, 2020-21 & 2021-22 ANS Dhivyam Jewells, Vs. The Deputy Commissioner of 184/385, Bazaar Street, Income Tax, Salem 636 001. Central Circle 3, Salem. [PAN:AAKFA1977G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri G. Baskar, Advo…

YUVARANI,SURAMPATTI S.O. vs. THE ACT, CENTRAL CIR 3, CBE, COIMBATORE

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

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.3128/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Yuvarani, Vs. The Assistant Commissioner Of 75/8, Pavadi Street, Surampatti Valasu, Income Tax, Surampatti S.O. Erode, Central Circle 3, Coimbatore. Tamil Nadu 638 009. [Pan:Akcpy2234J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Bhupendran, Advocate ""थ" की ओर से/Respondent By : Ms. C. Vatchala, Cit सुनवाई की तारीख/ Date Of Hearing : 05.02.2026 घोषणा की तारीख /Date Of Pronouncement : 26.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 21.07.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals) 20, Chennai For The Assessment Year 2018-19. 2. We Find That This Appeal Is Filed With A Delay Of 35 Days. The Assessee Filed An Affidavit For Condonation Of Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination Of The Said Affidavit, We Find The Reasons Stated By The Assessee Are Bonafide, Which Really

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी एस.आर. रगुनाथॎ, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. No.3128/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Yuvarani, Vs. The Assistant Commissioner of 75/8, Pavadi Street, Surampatti Valasu, Income Tax, Surampatti S.O. Erode, Central Circle 3, Coimbatore. Tamil Nadu 638 009. [PAN:AKCPY2234J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri S. Bhupendran, Advocate…

KJS JEWELLERS PRIVATE LIMITED,SALEM vs. ACIT, CENTRAL CRICLE , SALEM

In the result, all the appeals of the assessee for AY 2017-18 to AY

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos.3334, 3335, 3336, 3337 & 3338/Chny/2025 िनधा$रण वष$ /Assessment Years: 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22

…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 Nos.3334, 3335, 3336, 3337 & 3338/Chny/2025 िनधा$रण वष$ /Assessment Years: 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 KJS Jewellers Pvt. Ltd., The Asst. Commissioner of Income Formerly known as KJS Jewellers, Vs. Tax, No.346, Bazaar Street, Central Circle, Salem – 636 001. Salem. PAN: AACFK 9945N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ' की ओर…

KJS JEWELLERS PRIVATE LIMITED,SALEM vs. ACIT, CENTRAL CRICLE SALEM, SALEM

In the result, all the appeals of the assessee for AY 2017-18 to AY

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos.3334, 3335, 3336, 3337 & 3338/Chny/2025 िनधा$रण वष$ /Assessment Years: 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22

…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 Nos.3334, 3335, 3336, 3337 & 3338/Chny/2025 िनधा$रण वष$ /Assessment Years: 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 KJS Jewellers Pvt. Ltd., The Asst. Commissioner of Income Formerly known as KJS Jewellers, Vs. Tax, No.346, Bazaar Street, Central Circle, Salem – 636 001. Salem. PAN: AACFK 9945N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ' की ओर…

KJS JEWELLERS PRIVATE LIMITED,SALEM vs. ACIT, CENTRAL CRICLE SALEM, SALEM

In the result, all the appeals of the assessee for AY 2017-18 to AY

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos.3334, 3335, 3336, 3337 & 3338/Chny/2025 िनधा$रण वष$ /Assessment Years: 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22

…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 Nos.3334, 3335, 3336, 3337 & 3338/Chny/2025 िनधा$रण वष$ /Assessment Years: 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 KJS Jewellers Pvt. Ltd., The Asst. Commissioner of Income Formerly known as KJS Jewellers, Vs. Tax, No.346, Bazaar Street, Central Circle, Salem – 636 001. Salem. PAN: AACFK 9945N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ' की ओर…

KJS JEWELLERS PRIVATE LIMITED,SALEM vs. ACIT CENTRAL CRICLE SALEM, SALEM

In the result, all the appeals of the assessee for AY 2017-18 to AY

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos.3334, 3335, 3336, 3337 & 3338/Chny/2025 िनधा$रण वष$ /Assessment Years: 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22

…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 Nos.3334, 3335, 3336, 3337 & 3338/Chny/2025 िनधा$रण वष$ /Assessment Years: 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 KJS Jewellers Pvt. Ltd., The Asst. Commissioner of Income Formerly known as KJS Jewellers, Vs. Tax, No.346, Bazaar Street, Central Circle, Salem – 636 001. Salem. PAN: AACFK 9945N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ' की ओर…

KJS JEWELLERS PRIVATE LIMITED,SALEM vs. ACIT, CENTRAL CRICLE, SALEM, SALEM

In the result, all the appeals of the assessee for AY 2017-18 to AY

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita Nos.3334, 3335, 3336, 3337 & 3338/Chny/2025 िनधा$रण वष$ /Assessment Years: 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22

…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 Nos.3334, 3335, 3336, 3337 & 3338/Chny/2025 िनधा$रण वष$ /Assessment Years: 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 KJS Jewellers Pvt. Ltd., The Asst. Commissioner of Income Formerly known as KJS Jewellers, Vs. Tax, No.346, Bazaar Street, Central Circle, Salem – 636 001. Salem. PAN: AACFK 9945N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ' की ओर…

DEPUTY COMMISSIONER OF INCOME TAX, MADURAI vs. SITARAM JEWELLERS, MADURAI

In the result, both the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:913 & 915/Chny/2025 "नधा%रण वष% / Assessment Years: 2021-22 & 2020-21 DCIT, Sitaram Jewellers, Central Circle-2, vs. 72, South Masi Street, Madurai. Madurai – 625 001. [PAN: AADFS-4859-A] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri.T.Vasudevan, Advocate ()यथ' क* ओर से/Respondent by : Shri. Shiva Sri…

DEPUTY COMMISSIONER OF INCOME TAX, MADURAI vs. SITARAM JEWELLERS, MADURAI

In the result, both the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:913 & 915/Chny/2025 "नधा%रण वष% / Assessment Years: 2021-22 & 2020-21 DCIT, Sitaram Jewellers, Central Circle-2, vs. 72, South Masi Street, Madurai. Madurai – 625 001. [PAN: AADFS-4859-A] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri.T.Vasudevan, Advocate ()यथ' क* ओर से/Respondent by : Shri. Shiva Sri…

SUNDARASAMY REP. BY KOKILA,TIRUPPUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

In the result, all the appeals of the assessee are allowed

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2206, 2204 & 2207/Chny/2025 िनधा#रण वष# /Assessment Years: 2018-19, 2019-20 & 2021-22

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद" एवं सु"ी पदमावती यस, लेखा सद" के सम" BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2206, 2204 & 2207/Chny/2025 िनधा#रण वष# /Assessment Years: 2018-19, 2019-20 & 2021-22 Sundarasamy, The Asst. Commissioner of Income Rep. by his wife as representative Vs. Tax, assessee, Central Circle-3, 11/6, Thirumalai Nagar, Coimbatore. First Street, Pn Road S.O., Tiruppur – 641 602. PAN: EDKPS 8423N (अपीलाथ"/Appellant) (""यथ"/Respondent)…

SUNDARASAMY REP. BY KOKILA,TIRUPPUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

In the result, all the appeals of the assessee are allowed

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2206, 2204 & 2207/Chny/2025 िनधा#रण वष# /Assessment Years: 2018-19, 2019-20 & 2021-22

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद" एवं सु"ी पदमावती यस, लेखा सद" के सम" BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2206, 2204 & 2207/Chny/2025 िनधा#रण वष# /Assessment Years: 2018-19, 2019-20 & 2021-22 Sundarasamy, The Asst. Commissioner of Income Rep. by his wife as representative Vs. Tax, assessee, Central Circle-3, 11/6, Thirumalai Nagar, Coimbatore. First Street, Pn Road S.O., Tiruppur – 641 602. PAN: EDKPS 8423N (अपीलाथ"/Appellant) (""यथ"/Respondent)…

SUNDARASAMY KOHILA,TIRUPPUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

In the result, all the appeals of the assessee are allowed

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2206, 2204 & 2207/Chny/2025 िनधा#रण वष# /Assessment Years: 2018-19, 2019-20 & 2021-22

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद" एवं सु"ी पदमावती यस, लेखा सद" के सम" BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2206, 2204 & 2207/Chny/2025 िनधा#रण वष# /Assessment Years: 2018-19, 2019-20 & 2021-22 Sundarasamy, The Asst. Commissioner of Income Rep. by his wife as representative Vs. Tax, assessee, Central Circle-3, 11/6, Thirumalai Nagar, Coimbatore. First Street, Pn Road S.O., Tiruppur – 641 602. PAN: EDKPS 8423N (अपीलाथ"/Appellant) (""यथ"/Respondent)…

VADIAPPAN SENTHILMURUGAN,ERODE vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

In the result, all the appeals of the assessee are allowed

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI श्री यस यस विश्वनेत्र रवि, न्यायिक सदस्य एवं सुश्री पदमा व्रती यस, लेख सदस्य के समक्ष BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2206, 2204 & 2207/Chny/2025 निर्धारण वर्ष / Assessment Years: 2018-19, 2019-20 & 2021-22 Sundarasamy, The Asst. Commissioner of Income Rep. by his wife as representative Vs. Tax, assessee, 11/6, Thirumalai Nagar, First Street, Pn Road S.O., Tiruppur – 641 602. PAN: EDKPS 8423N (अपीलार्थी/Appellant) Central Circle-3, Coimbat…

SEETHADEVI,ERODE vs. ACIT, CENTRAL CIRCLE-3, , COIMBATORE

In the result, all the appeals of the assessee are allowed

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2206, 2204 & 2207/Chny/2025 िनधा#रण वष# /Assessment Years: 2018-19, 2019-20 & 2021-22

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद" एवं सु"ी पदमावती यस, लेखा सद" के सम" BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2206, 2204 & 2207/Chny/2025 िनधा#रण वष# /Assessment Years: 2018-19, 2019-20 & 2021-22 Sundarasamy, The Asst. Commissioner of Income Rep. by his wife as representative Vs. Tax, assessee, Central Circle-3, 11/6, Thirumalai Nagar, Coimbatore. First Street, Pn Road S.O., Tiruppur – 641 602. PAN: EDKPS 8423N (अपीलाथ"/Appellant) (""यथ"/Respondent)…

ARUNRAJ,ERODE vs. ACIT, CENTRAL CIRC 3, CBE, COIMBATORE

In the result, all the appeals of the assessee are allowed

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2206, 2204 & 2207/Chny/2025 िनधा#रण वष# /Assessment Years: 2018-19, 2019-20 & 2021-22

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद" एवं सु"ी पदमावती यस, लेखा सद" के सम" BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2206, 2204 & 2207/Chny/2025 िनधा#रण वष# /Assessment Years: 2018-19, 2019-20 & 2021-22 Sundarasamy, The Asst. Commissioner of Income Rep. by his wife as representative Vs. Tax, assessee, Central Circle-3, 11/6, Thirumalai Nagar, Coimbatore. First Street, Pn Road S.O., Tiruppur – 641 602. PAN: EDKPS 8423N (अपीलाथ"/Appellant) (""यथ"/Respondent)…

EVERYEADY SPINNING MILLS PRIVATE LIMITED,TRIUPUR vs. ACIT, CENTRAL CRICLE 3, COIMBATORE, COIMBATORE

In the result, all the appeals of the assessee are allowed

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2206, 2204 & 2207/Chny/2025 िनधा#रण वष# /Assessment Years: 2018-19, 2019-20 & 2021-22

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद" एवं सु"ी पदमावती यस, लेखा सद" के सम" BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2206, 2204 & 2207/Chny/2025 िनधा#रण वष# /Assessment Years: 2018-19, 2019-20 & 2021-22 Sundarasamy, The Asst. Commissioner of Income Rep. by his wife as representative Vs. Tax, assessee, Central Circle-3, 11/6, Thirumalai Nagar, Coimbatore. First Street, Pn Road S.O., Tiruppur – 641 602. PAN: EDKPS 8423N (अपीलाथ"/Appellant) (""यथ"/Respondent)…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SHANMUGASUNDARAM MANOHARAN, MADURAI

In the result, all the appealsbeing ITA Nos

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

…आयकर अपील"य अ"धकरण, ’ बी’ "यायपीठ, चे"नई। 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 आयकरअपीलसं./ITA Nos.1607, 1608, 1609/Chny/2025 "नधा"रणवष"/Assessment Year: 2015-16, 2016-17&2017-18 SHANMUGASUNDARAM v. Dy.CIT, MANOHARAN CENTRAL CIRCLE 2(2), 192, WEST MASI STREET, CHENNAI-600034 NEAR POTHYS, TAMILNADU. MADURAI-625001. [PAN: AITPM1981H] (अपीलाथ"/Appellant) (" यथ"/Respondent) अपीलाथ" क! ओर से/ Assessee by Mr. D. Anand, Advocate " यथ" क! ओर से /…