(i) Vetrivel Mineral v. ACIT, Central Circle-2, Madurai

129 Taxmann.com 126High Court2021#1785 most cited

What is (i) Vetrivel Mineral v. ACIT, Central Circle-2, Madurai authority for?

For an electronic record to be admissible as evidence in income tax proceedings, all conditions prescribed under Section 65B of the Indian Evidence Act, 1872, must be strictly fulfilled. The provisions of Section 65B of the Evidence Act and Section 132(4) of the Income-tax Act, 1961, operate in distinct fields regarding the admissibility of evidence.

63

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

Vetrivel Mineral v. ACIT · 129 Taxmann.com 126 · electronic evidence admissibility · Section 65B Evidence Act · Section 132(4) Income-tax Act · search and seizure proceedings · conditions for electronic record · retracted statement · income tax evidence

Sections most often in play

Section 132Section 153ASection 142(1)Section 65BSection 132(4)Section 143(3)Section 143(2)Section 153C

Issues it is cited on

section 65(b)section 90(3)section 65b(4)section 65asection 62section 132(5)section 119(1)section 132(3)illegal paymentsection 65bsection 163section 276

Judgments citing (i) Vetrivel Mineral v. ACIT, Central Circle-2, Madurai

ACIT, Central Circle-1(1), Hyderabad vs. Ramesh Babu Segu, Hyderabad

ITA 1277/HYD/2024[2017-18]Status: DisposedITAT Hyderabad13 Feb 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1277/Hyd/2024 (निर्धारण वर्ष/Assessment Year:2017-18) Acit, Central Circle-1(1), Hyderabad. (Appellant) Vs. Ramesh Babu Segu, Hyderabad. Pan: Amrps2069N (Respondent) C.O. No.03/Hyd/2025 (In आ.अपी.सं /Ita No.1277/Hyd/2024) (निर्धारण वर्ष/Assessment Year:2017-18) Ramesh Babu Segu, Hyderabad. Pan: Amrps2069N (Appellant) Vs. Acit, Central Circle-1(1), Hyderabad. (Respondent) निर्धारिती द्वारा/Assessee By: Shri K A Sai Prasad, Ca राजस्व द्वारा/Revenue By:: Ms. Payal Gupta, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 11/02/2026 घोषणा की तारीख/Pronouncement: 13/02/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: The Captioned Appeal Is Filed By The Revenue Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-11, Hyderabad ("Ld. Cit(A)”), Dated 11/10/2024 For The Assessment Year (“A.Y.”) 2017-18. The Assessee Has Also Raised The Cross Objection For The A.Y.2017-

For Appellant: Shri K A Sai Prasad, CAFor Respondent: : Ms. Payal Gupta, Sr. AR
Section 132Section 143(2)Section 143(3)Section 153CSection 65BSection 69C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'A' Bench, Hyderabad श्री विजय पाल राव, उपाध्यक्ष एवं श्री मधुसूदन सावडिया, लेखा सदस्य के समक्ष । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1277/Hyd/2024 (निर्धारण वर्ष/Assessment Year:2017-18) ACIT, Central Circle-1(1), Hyderabad. (Appellant) Vs. Ramesh Babu Segu, Hyderabad. PAN: AMRPS2069N (Respondent) C.O. No.03/Hyd/2025 (In आ.अपी.सं /ITA No.1277/Hyd/2024) (निर्धारण वर्ष/Assessment Year:2017-18) Ramesh Babu Segu, Hyderabad. PAN: AMRPS2069N (Appellant) Vs. ACIT, Central…

Meena Suresh Raithatha, Mumbai vs. ITO Ward 27(2)(1), Mumbai

ITA 4813/MUM/2025[2022-23]Status: DisposedITAT Mumbai29 Dec 2025AY 2022-23

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Deepak KanabarFor Respondent: Assessee by
Section 132Section 132(4)Section 143(3)Section 65BSection 69

…आयकर अपीलीय अिधकरण "याय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI ARUN KHODPIA, AM I.T.A. No.4813/Mum/2025 (Assessment Year: 2022-23) Meena Suresh Raithatha, Income Tax Officer, Ward 102 Vista 3, The Address, Opp R- 27(2)(1), Mumbai City Mall, LBS Marg, Ghatkopar Vs. Income Tax Office, Vashi Railway West, Mumbai-400086 Station Building, PAN: AEBPR6518R Navi Mumbai-400703 Assessee -अपीलाथ" / Appellant Revenue - ""यथ" / Respondent : Assessee by : Shri Deepak Kanabar Revenue by : Shri Annavaran Kosuri, Sr. AR Date of Hearing 09.12.2025 : : 29.12.2025 D…

Arvind Nandagopal, Chennai vs. ACIT, CC-3(1), Chennai

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

ITA 2274/CHNY/2024[2018-19]Status: DisposedITAT Chennai07 Nov 2025AY 2018-19
Section 131Section 132

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2270 to 2274/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 to 2018-19 Arvind Nandagopal, No.6, 6th Street, Rutland Gate, Nungambakkam, Greams Road S.O., Chennai-600 006. v. The ACIT, Central Circle-3(1), Chennai. [PAN: AAFPA 6259 G] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant by प्रत्यर्थी की ओर से /Respondent by सुनवाईक…

Arvind Nandagopal, Chennai vs. ACIT, CC-3(1), Chennai

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

ITA 2273/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 Nov 2025AY 2017-18

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

For Respondent: Mr.M. Murali, CIT
Section 131Section 132

…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 "ी 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.2270 to 2274/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 v. Arvind Nandagopal, The ACIT, No.6, 6th Street, Rutland Gate, Central Circle-3(1), Nungambakkam, Greams Road S.O., Chennai. Chennai-600 006. [PAN: AAFPA 6259 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.B. Ramakrishnan, CA (Virt…

Arvind Nandagopal, Chennai vs. ACIT, CC-3(1), Chennai

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

ITA 2272/CHNY/2024[2016-17]Status: DisposedITAT Chennai07 Nov 2025AY 2016-17

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

For Respondent: Mr.M. Murali, CIT
Section 131Section 132

…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 "ी 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.2270 to 2274/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 v. Arvind Nandagopal, The ACIT, No.6, 6th Street, Rutland Gate, Central Circle-3(1), Nungambakkam, Greams Road S.O., Chennai. Chennai-600 006. [PAN: AAFPA 6259 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.B. Ramakrishnan, CA (Virt…

Arvind Nandagopal, Chennai vs. ACIT, CC-3(1), Chennai

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

ITA 2271/CHNY/2024[2015-16]Status: DisposedITAT Chennai07 Nov 2025AY 2015-16

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

For Respondent: Mr.M. Murali, CIT
Section 131Section 132

…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 "ी 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.2270 to 2274/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 v. Arvind Nandagopal, The ACIT, No.6, 6th Street, Rutland Gate, Central Circle-3(1), Nungambakkam, Greams Road S.O., Chennai. Chennai-600 006. [PAN: AAFPA 6259 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.B. Ramakrishnan, CA (Virt…

Arvind Nandagopal, Chennai vs. ACIT, CC-3(1), Chennai

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

ITA 2270/CHNY/2024[2014-15]Status: DisposedITAT Chennai07 Nov 2025AY 2014-15

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

For Respondent: Mr.M. Murali, CIT
Section 131Section 132

…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 "ी 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.2270 to 2274/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 v. Arvind Nandagopal, The ACIT, No.6, 6th Street, Rutland Gate, Central Circle-3(1), Nungambakkam, Greams Road S.O., Chennai. Chennai-600 006. [PAN: AAFPA 6259 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.B. Ramakrishnan, CA (Virt…

Vasireddy Vidya Sagar, Guntur vs. The Deputy Commissioner of Income Tax, Central Circle -1, Guntur

ITA 526/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam07 Mar 2025AY 2020-21

Bench: Shri K. Narasimha Chary, Hon'Ble & Shri S Balakrishnan, Hon'Bleआयकर अपीलसं./I.Τ.Α.Nos.524, 525 & 526/Viz/2024 (निर्धारण वर्ष/ Assessment Years: 2014-15, 2019-20 & 2020-21) Vasireddy Vidya Sagar D.No. 5-37-44/2, Kalangi Complex 4/7, Brodipet, Guntur - 522002 [Pan: Agzps2420F] V. Dcit – Central Circle – 1 Income Tax Office Lakshmipuram Main Road Guntur - 522006 Andhra Pradesh (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतिनिधित्व/ Assessee Represented By राजस्व का प्रतिनिधित्व/ Department Represented By Shri Mv Prasad, Ca Dr. Aparna Villuri, Sr.Ar सुनवाई समाप्त होने की तिथि/ Date Of Conclusion Of Hearing घोषणा की तारीख/Date Of Pronouncement 19.02.2025 07.03.2025 आदेश /Order Per Shri S Balakrishnan: 1. These Appeals Are Filed By The Assessee Against Different Orders Of Learned Commissioner Of Income Tax (Appeals), Visakhapatnam – 3 [Hereinafter In Short "Ld.Cit(A)"] Vide Respective Din & Order No. As Stated Below:-

Section 115BSection 132(4)Section 142(1)Section 153C

…I.T.A.Nos.524, 525 & 526/VIZ/2024 Vasireddy Vidya Sagar आयकर अपीलीय अधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री के. नरसिम्हा चारी, न्यायिक सदस्य एवं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI K. NARASIMHA CHARY, HON'BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON'BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.Τ.Α.Nos.524, 525 & 526/VIZ/2024 (निर्धारण वर्ष/ Assessment Years: 2014-15, 2019-20 & 2020-21) Vasireddy Vidya Sagar D.No. 5-37-44/2, Kalangi Complex 4/7, Brodipet, Guntur - 522002 [PAN: AGZPS2420F] v. DCIT – Central…

Vasireddy Vidya Sagar, Guntur vs. The Deputy Commissioner of Income Tax, Central Circle-1, Guntur

ITA 525/VIZ/2024[2019-20]Status: DisposedITAT Visakhapatnam07 Mar 2025AY 2019-20

Bench: Shri K. Narasimha Chary, Hon'Ble & Shri S Balakrishnan, Hon'Bleआयकर अपीलसं./I.Τ.Α.Nos.524, 525 & 526/Viz/2024 (निर्धारण वर्ष/ Assessment Years: 2014-15, 2019-20 & 2020-21) Vasireddy Vidya Sagar D.No. 5-37-44/2, Kalangi Complex 4/7, Brodipet, Guntur - 522002 [Pan: Agzps2420F] (अपीलार्थी/ Appellant) V. Dcit – Central Circle – 1 Income Tax Office Lakshmipuram Main Road Guntur - 522006 Andhra Pradesh (प्रत्यर्थी/ Respondent) करदाता का प्रतिनिधित्व/ Assessee Represented By राजस्व का प्रतिनिधित्व/ Department Represented By सुनवाई समाप्त होने की तिथि/ Date Of Conclusion Of Hearing घोषणा की तारीख/Date Of Pronouncement : Shri Mv Prasad, Ca : Dr. Aparna Villuri, Sr.Ar 19.02.2025 07.03.2025 आदेश /Order Per Shri S Balakrishnan: 1. These Appeals Are Filed By The Assessee Against Different Orders Of Learned Commissioner Of Income Tax (Appeals), Visakhapatnam – 3 [Hereinafter In Short "Ld.Cit(A)"] Vide Respective Din & Order No. As Stated Below:-

Section 115BSection 132(4)Section 142(1)Section 153C

…आयकर अपीलीय अधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री के. नरसिम्हा चारी, न्यायिक सदस्य एवं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI K. NARASIMHA CHARY, HON'BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON'BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.Τ.Α.Nos.524, 525 & 526/VIZ/2024 (निर्धारण वर्ष/ Assessment Years: 2014-15, 2019-20 & 2020-21) Vasireddy Vidya Sagar D.No. 5-37-44/2, Kalangi Complex 4/7, Brodipet, Guntur - 522002 [PAN: AGZPS2420F] (अपीलार्थी/ Appellant) V. DCIT – Central Circle – 1 Income Tax Office Lak…

DCIT Central Circle 2(1), Chenai vs. C.Vijaya Baskar, Pudukottai

ITA 702/CHNY/2023[2018-19]Status: DisposedITAT Chennai28 Feb 2025AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for
Section 143(3)

…is possible only if all the conditions as prescribed in such section are fulfilled, irrespective of whatever has been provided in Sec.62 or 65 of the Evidence Act. The decision of Hon’ble High Court of Madras in the case of M/s Vetrivel Minerals vs. ACIT (129 Taxmann.com 126) also support the conclusion of Ld. CIT(A). We note that this decision has subsequently been followed by Hon’ble Court in the case of Saravana Selvarathnam Retails (P.) Ltd. vs. CIT (160 Taxmann.com 287; 23/02/2024). In this decision, Hon’ble Court held that the manual issued by the CBDT would be in the nature of orders, instructio…

DCIT Central Circle 2(1), Chenai vs. C.Vijaya Baskar, Pudukottai

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

ITA 700/CHNY/2023[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.695/Chny/2023 (िनधा(रणवष( / Assessment Year: 2011-12) & 2. आयकरअपील सं. / Ita No.696/Chny/2023 (िनधा(रणवष( / Assessment Year: 2012-13) & 3. आयकरअपील सं. / Ita No.697/Chny/2023 (िनधा(रणवष( / Assessment Year: 2013-14) & 4. आयकरअपील सं. / Ita No.698/Chny/2023 (िनधा(रणवष( / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No.699/Chny/2023 (िनधा(रणवष( / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No.700/Chny/2023 (िनधा(रणवष( / Assessment Year: 2016-17) & 7. आयकरअपील सं. / Ita No.701/Chny/2023 (िनधा(रणवष( / Assessment Year: 2017-18) & 8. आयकरअपील सं. / Ita No.702/Chny/2023 (िनधा(रणवष( / Assessment Year: 2018-19) Dcit Shri C. Vijayabaskar बनाम/ Central Circle-2(1) #14/28-1, Sowrastra Street, Chennai. Illupur, Pudukottai-622 102. Vs.

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for department)- Ld. Sr. Counsel
Section 143(3)

…rules of evidences yet they are not precluded from invoking the principles contained in the Evidence Act whenever the occasion demands. The Ld. CIT(A) also referred to the decision of Hon’ble High Court of Madras in the case of M/s Vetrivel Minerals vs. ACIT (129 Taxmann.com 126) to support its conclusion. 20.12 On the issue of admission of JS, it was noted that JS retracted his statement by filing affidavits dated 17.04.2017 and 12.12.2018. He retracted the sworn statement also during the cross- examination by the assessee as well as during re-examination by Ld. AO during the course of assessment proceedings on…

DCIT Central Circle 2(1), Chenai vs. C.Vijaya Baskar, Pudukottai

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

ITA 697/CHNY/2023[2013-14]Status: DisposedITAT Chennai28 Feb 2025AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.695/Chny/2023 (िनधा(रणवष( / Assessment Year: 2011-12) & 2. आयकरअपील सं. / Ita No.696/Chny/2023 (िनधा(रणवष( / Assessment Year: 2012-13) & 3. आयकरअपील सं. / Ita No.697/Chny/2023 (िनधा(रणवष( / Assessment Year: 2013-14) & 4. आयकरअपील सं. / Ita No.698/Chny/2023 (िनधा(रणवष( / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No.699/Chny/2023 (िनधा(रणवष( / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No.700/Chny/2023 (िनधा(रणवष( / Assessment Year: 2016-17) & 7. आयकरअपील सं. / Ita No.701/Chny/2023 (िनधा(रणवष( / Assessment Year: 2017-18) & 8. आयकरअपील सं. / Ita No.702/Chny/2023 (िनधा(रणवष( / Assessment Year: 2018-19) Dcit Shri C. Vijayabaskar बनाम/ Central Circle-2(1) #14/28-1, Sowrastra Street, Chennai. Illupur, Pudukottai-622 102. Vs.

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for department)- Ld. Sr. Counsel
Section 143(3)

…rules of evidences yet they are not precluded from invoking the principles contained in the Evidence Act whenever the occasion demands. The Ld. CIT(A) also referred to the decision of Hon’ble High Court of Madras in the case of M/s Vetrivel Minerals vs. ACIT (129 Taxmann.com 126) to support its conclusion. 20.12 On the issue of admission of JS, it was noted that JS retracted his statement by filing affidavits dated 17.04.2017 and 12.12.2018. He retracted the sworn statement also during the cross- examination by the assessee as well as during re-examination by Ld. AO during the course of assessment proceedings on…

DCIT Central Circle 2(1), Chenai vs. C.Vijaya Baskar, Pudukottai

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

ITA 696/CHNY/2023[2012-13]Status: DisposedITAT Chennai28 Feb 2025AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for
Section 143(3)

…s of evidences yet they are not precluded from invoking the principles contained in the Evidence Act whenever the occasion demands. The Ld. CIT(A) also referred to the decision of Hon’ble High Court of Madras in the case of M/s Vetrivel Minerals vs. ACIT (129 Taxmann.com 126) to support its conclusion. 20.12 On the issue of admission of JS, it was noted that JS retracted his statement by filing affidavits dated 17.04.2017 and 12.12.2018. He retracted the sworn statement also during the cross- examination by the assessee as well as during re-examination by Ld. AO during the course of assessment proceeding…

DCIT Central Circle 2(1), Chenai vs. C.Vijaya Baskar, Pudukottai

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

ITA 695/CHNY/2023[2011-12]Status: DisposedITAT Chennai28 Feb 2025AY 2011-12

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for
Section 143(3)

…is possible only if all the conditions as prescribed in such section are fulfilled, irrespective of whatever has been provided in Sec.62 or 65 of the Evidence Act. The decision of Hon’ble High Court of Madras in the case of M/s Vetrivel Minerals vs. ACIT (129 Taxmann.com 126) also support the conclusion of Ld. CIT(A). We note that this decision has subsequently been followed by Hon’ble Court in the case of Saravana Selvarathnam Retails (P.) Ltd. vs. CIT (160 Taxmann.com 287; 23/02/2024). In this decision, Hon’ble Court held that the manual issued by the CBDT would be in the nature of orders, instructions…

Vemuluri Naga Bhushanam, Hyderabad vs. The Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result appeal of the assessee is allowed

ITA 500/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam27 Feb 2025AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.496, 497, 498, 499 & 500/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21) Vemuluri Naga Bhushanam V. Dcit – Central Circle – 1(1) D.No.8-2-293/82/A/1149 Income Tax Office Road No. 36 Lakshmipuram Main Road Jubilee Hills, Hyderabad – 500033 Guntur – 522006 Telangana Andhra Pradesh [Pan: Abipv2941A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 115BSection 132(4)Section 142(1)Section 153C

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री लधलतकुमार, न्याधयक सदस्य एिं श्री एसबालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.496, 497, 498, 499 & 500/VIZ/2024 (निर्धारण वर्ा/ Assessment Years: 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21) Vemuluri Naga Bhushanam v. DCIT – Central Circle – 1(1) D.No.8-2-293/82/A/1149 Income Tax Office Road No. 36 Lakshmipuram Main Road Jubilee Hills, Hyderabad – 500033…

Vemuluri Naga Bhushanam, Hyderabad vs. The Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result appeal of the assessee is allowed

ITA 499/VIZ/2024[2019-20]Status: DisposedITAT Visakhapatnam27 Feb 2025AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.496, 497, 498, 499 & 500/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21) Vemuluri Naga Bhushanam V. Dcit – Central Circle – 1(1) D.No.8-2-293/82/A/1149 Income Tax Office Road No. 36 Lakshmipuram Main Road Jubilee Hills, Hyderabad – 500033 Guntur – 522006 Telangana Andhra Pradesh [Pan: Abipv2941A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 115BSection 132(4)Section 142(1)Section 153C

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री लधलतकुमार, न्याधयक सदस्य एिं श्री एसबालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.496, 497, 498, 499 & 500/VIZ/2024 (निर्धारण वर्ा/ Assessment Years: 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21) Vemuluri Naga Bhushanam v. DCIT – Central Circle – 1(1) D.No.8-2-293/82/A/1149 Income Tax Office Road No. 36 Lakshmipuram Main Road Jubilee Hills, Hyderabad – 500033…

Vemuluri Naga Bhushanam, Hyderabad vs. The Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result appeal of the assessee is allowed

ITA 498/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam27 Feb 2025AY 2018-19

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.496, 497, 498, 499 & 500/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21) Vemuluri Naga Bhushanam V. Dcit – Central Circle – 1(1) D.No.8-2-293/82/A/1149 Income Tax Office Road No. 36 Lakshmipuram Main Road Jubilee Hills, Hyderabad – 500033 Guntur – 522006 Telangana Andhra Pradesh [Pan: Abipv2941A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 115BSection 132(4)Section 142(1)Section 153C

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री लधलतकुमार, न्याधयक सदस्य एिं श्री एसबालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.496, 497, 498, 499 & 500/VIZ/2024 (निर्धारण वर्ा/ Assessment Years: 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21) Vemuluri Naga Bhushanam v. DCIT – Central Circle – 1(1) D.No.8-2-293/82/A/1149 Income Tax Office Road No. 36 Lakshmipuram Main Road Jubilee Hills, Hyderabad – 500033…

Vemuluri Naga Bhushanam, Hyderabad vs. The Deputy Commissioner of Income Tax, Central Circle-1(1), Guntur

In the result appeal of the assessee is allowed

ITA 497/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam27 Feb 2025AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.496, 497, 498, 499 & 500/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21) Vemuluri Naga Bhushanam V. Dcit – Central Circle – 1(1) D.No.8-2-293/82/A/1149 Income Tax Office Road No. 36 Lakshmipuram Main Road Jubilee Hills, Hyderabad – 500033 Guntur – 522006 Telangana Andhra Pradesh [Pan: Abipv2941A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 115BSection 132(4)Section 142(1)Section 153C

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री लधलतकुमार, न्याधयक सदस्य एिं श्री एसबालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.496, 497, 498, 499 & 500/VIZ/2024 (निर्धारण वर्ा/ Assessment Years: 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21) Vemuluri Naga Bhushanam v. DCIT – Central Circle – 1(1) D.No.8-2-293/82/A/1149 Income Tax Office Road No. 36 Lakshmipuram Main Road Jubilee Hills, Hyderabad – 500033…

Vemuluri Naga Bhushanam, Hyderabad vs. The Deputy Commissioner of Income Tax, Central Circle-1(1), Guntur

In the result appeal of the assessee is allowed

ITA 496/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam27 Feb 2025AY 2016-17

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.496, 497, 498, 499 & 500/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21) Vemuluri Naga Bhushanam V. Dcit – Central Circle – 1(1) D.No.8-2-293/82/A/1149 Income Tax Office Road No. 36 Lakshmipuram Main Road Jubilee Hills, Hyderabad – 500033 Guntur – 522006 Telangana Andhra Pradesh [Pan: Abipv2941A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 115BSection 132(4)Section 142(1)Section 153C

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री लधलतकुमार, न्याधयक सदस्य एिं श्री एसबालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.496, 497, 498, 499 & 500/VIZ/2024 (निर्धारण वर्ा/ Assessment Years: 2016-17, 2017-18, 2018-19, 2019-20 & 2020-21) Vemuluri Naga Bhushanam v. DCIT – Central Circle – 1(1) D.No.8-2-293/82/A/1149 Income Tax Office Road No. 36 Lakshmipuram Main Road Jubilee Hills, Hyderabad – 500033…

DCIT, Central Circle- 1(3), Pune, Income Tax vs. Garware Technical Fibres Limited, Maharashtra

ITA 1831/PUN/2024[2017-18]Status: DisposedITAT Pune09 Jan 2025AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And
Section 131Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE "A" BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.1696 to 1703/PUN./2024 Assessment Years: 2013-2014 to 2020-2021 Garware Technical Fibres Limited, Plot No.11, Block D-1, MIDC, Chinchwad, PUNE – 411 019. Maharashtra. PAN: AAACG1377P (Appellant) VS. The DCIT, CC-1(3), 633, 6th Floor, Aayakar Sadan, Bodhi Towers, Salisbury Park, Gultekdi, PUNE – 411 037. Maharashtra. (Respondent) The DCIT, CC-1(3), Pune (Appellant) I.T.A.No.1831/PUN./2024 Assessment Year: 2017-18 Garware Technical Fibres Limited, Plot No.11, B…