Indian National Congress v. DCIT

463 ITR 431High Court2024#584 most cited

What is Indian National Congress v. DCIT authority for?

A consolidated satisfaction note covering multiple assessment years is valid for initiating proceedings under section 153C, provided the seized material and the additions rest on incriminating evidence pertaining to those years.

167

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2024 to 2026.

Also referred to as

Indian National Congress v. DCIT · section 153C · consolidated satisfaction note · incriminating material · assessment years · search and seizure · block period · section 132(4)

Also reported as

160 Taxmann.com 606

Sections most often in play

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

Issues it is cited on

section 153atosection 153b(1)(a)section 158bdabatement of assessmentsection 153c proceedingssection 153b(1)section 113income tax settlement commissionsection 269stsection 144ablock periodsection 153c(1)

Judgments citing Indian National Congress v. DCIT

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

…y, the assessments were made in respect of the A.Ys. 2015-16 to 2020-21 and therefore the assessments made u/s. 153C of the Act for the above said A.Ys. are valid in the eye of law. The Ld.DR also relied on the judgment of Hon’ble Delhi High Court reported in 463 ITR 431 in the case of Indian National Congress vs. DCIT in support of his proposition. 10. We have heard the arguments of both sides and perused the materials available on record. 11. Before going into the grounds raised by the assessee on merits, we are inclined to decide the legal ground raised by the assessee since the same would go to the root of…

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

…y, the assessments were made in respect of the A.Ys. 2015-16 to 2020-21 and therefore the assessments made u/s. 153C of the Act for the above said A.Ys. are valid in the eye of law. The Ld.DR also relied on the judgment of Hon’ble Delhi High Court reported in 463 ITR 431 in the case of Indian National Congress vs. DCIT in support of his proposition. 10. We have heard the arguments of both sides and perused the materials available on record. 11. Before going into the grounds raised by the assessee on merits, we are inclined to decide the legal ground raised by the assessee since the same would go to the root of…

Fayaz Mohammed, Hyderabad vs. DCIT, Central Circle 2(4), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 1671/HYD/2025[2017-18]Status: DisposedITAT Hyderabad25 Feb 2026AY 2017-18
Section 132Section 147Section 148Section 153ASection 153CSection 250Section 69

…mitation, consequently assessment order passed by the Assessing Officer is bad in law and liable to be quashed cannot be accepted. In this regard, she relied upon the decision of Hon'ble Delhi High Court in the case of Indian National Congress Vs. DCIT (2024) 463 ITR 431 (Del). 10. We have heard both the parties, perused the material available on record and had gone through the orders of authorities below. We have also carefully considered the case laws referred by the learned counsel for the assessee in support of his arguments and also the counter argument advanced by the learned DR in light of the decision of…

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

…ed 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 Congress Vs. DCIT (463 ITR 431). Referring to this decision the Ld. DR submitted that the Hon’ble High Court held that a composite satisfaction would suffice the requirement u/s.153C of the Act provided it is embodied details of material gathered in course of search and pertaining to assessment years forming part of block as a whole. Therefore, the Ld. DR submitted that this d…

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

…following the decision of the Hon’ble Karnataka High Court in the case of DCIT v. Sunil Kumar Sharma reported in 159 taxmann.com 179 (Kar.) and distinguishing the decision of the Hon’ble Delhi High Court in the case of Indian National Congress vs. DCIT (2024) 463 ITR 431 (Del), has quashed the assessment proceedings passed u/s.153C of the Act on account of combined satisfaction. The relevant observations of the Tribunal read as under:…………… 28. Since in the instant case also the Assessing Officer has passed a combined satisfaction note for assessment years 2012-13 to 2018- 19, therefore, respectfully following th…

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.

…following the decision of the Hon’ble Karnataka High Court in the case of DCIT v. Sunil Kumar Sharma reported in 159 taxmann.com 179 (Kar.) and distinguishing the decision of the Hon’ble Delhi High Court in the case of Indian National Congress vs. DCIT (2024) 463 ITR 431 (Del), has quashed the assessment proceedings passed u/s.153C of the Act on account of combined satisfaction. The relevant observations of the Tribunal read as under:…………… 28. Since in the instant case also the Assessing Officer has passed a combined satisfaction note for assessment years 2012-13 to 2018-19, therefore, respectfully following the…

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.

…owing the decision of the Hon’ble Karnataka High Court in the case of DCIT v. Sunil Kumar Sharma reported in 159 taxmann.com 179 (Kar.) and distinguishing the decision of the Hon’ble Delhi High Court in the case of Indian National Congress vs. DCIT (2024) 463 ITR 431 (Del), has quashed the assessment proceedings passed u/s.153C of the Act on account of combined satisfaction. The relevant observations of the Tribunal read as under:…………… 28. Since in the instant case also the Assessing Officer has passed a combined satisfaction note for assessment years 2012-13 to 2018- 19, therefore, respectfully following…

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.

…following the decision of the Hon’ble Karnataka High Court in the case of DCIT v. Sunil Kumar Sharma reported in 159 taxmann.com 179 (Kar.) and distinguishing the decision of the Hon’ble Delhi High Court in the case of Indian National Congress vs. DCIT (2024) 463 ITR 431 (Del), has quashed the assessment proceedings passed u/s.153C of the Act on account of combined satisfaction. The relevant observations of the Tribunal read as under:…………… 28. Since in the instant case also the Assessing Officer has passed a combined satisfaction note for assessment years 2012-13 to 2018- 19, therefore, respectfully following the…

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.

…following the decision of the Hon’ble Karnataka High Court in the case of DCIT v. Sunil Kumar Sharma reported in 159 taxmann.com 179 (Kar.) and distinguishing the decision of the Hon’ble Delhi High Court in the case of Indian National Congress vs. DCIT (2024) 463 ITR 431 (Del), has quashed the assessment proceedings passed u/s.153C of the Act on account of combined satisfaction. The relevant observations of the Tribunal read as under:…………… 28. Since in the instant case also the Assessing Officer has passed a combined satisfaction note for assessment years 2012-13 to 2018- 19, therefore, respectfully following the…

P Kuppuchamy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 217/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18

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

…following the decision of the Hon’ble Karnataka High Court in the case of DCIT v. Sunil Kumar Sharma reported in 159 taxmann.com 179 (Kar.) and distinguishing the decision of the Hon’ble Delhi High Court in the case of Indian National Congress vs. DCIT (2024) 463 ITR 431 (Del), has quashed the assessment proceedings passed u/s.153C of the Act on account of combined satisfaction. The relevant observations of the Tribunal read as under:…………… 28. Since in the instant case also the Assessing Officer has passed a combined satisfaction note for assessment years 2012-13 to 2018- 19, therefore, respectfully following th…

P Kuppuchamy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 215/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. [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.

…following the decision of the Hon’ble Karnataka High Court in the case of DCIT v. Sunil Kumar Sharma reported in 159 taxmann.com 179 (Kar.) and distinguishing the decision of the Hon’ble Delhi High Court in the case of Indian National Congress vs. DCIT (2024) 463 ITR 431 (Del), has quashed the assessment proceedings passed u/s.153C of the Act on account of combined satisfaction. The relevant observations of the Tribunal read as under:…………… 28. Since in the instant case also the Assessing Officer has passed a combined satisfaction note for assessment years 2012-13 to 2018- 19, therefore, respectfully following the…

P Palanisamy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 214/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Feb 2026AY 2016-17

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) (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. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (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.

…following the decision of the Hon’ble Karnataka High Court in the case of DCIT v. Sunil Kumar Sharma reported in 159 taxmann.com 179 (Kar.) and distinguishing the decision of the Hon’ble Delhi High Court in the case of Indian National Congress vs. DCIT (2024) 463 ITR 431 (Del), has quashed the assessment proceedings passed u/s.153C of the Act on account of combined satisfaction. The relevant observations of the Tribunal read as under:…………… 28. Since in the instant case also the Assessing Officer has passed a combined satisfaction note for assessment years 2012-13 to 2018- 19, therefore, respectfully following the…

P. Palanisamy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 213/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 "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

…following the decision of the Hon’ble Karnataka High Court in the case of DCIT v. Sunil Kumar Sharma reported in 159 taxmann.com 179 (Kar.) and distinguishing the decision of the Hon’ble Delhi High Court in the case of Indian National Congress vs. DCIT (2024) 463 ITR 431 (Del), has quashed the assessment proceedings passed u/s.153C of the Act on account of combined satisfaction. The relevant observations of the Tribunal read as under:…………… 28. Since in the instant case also the Assessing Officer has passed a combined satisfaction note for assessment years 2012-13 to 2018- 19, therefore, respectfully following th…

P Palanisamy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 212/CHNY/2025[2013-14]Status: DisposedITAT Chennai09 Feb 2026AY 2013-14

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) (प्रयथ/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) (प्रयथ/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.

…following the decision of the Hon’ble Karnataka High Court in the case of DCIT v. Sunil Kumar Sharma reported in 159 taxmann.com 179 (Kar.) and distinguishing the decision of the Hon’ble Delhi High Court in the case of Indian National Congress vs. DCIT (2024) 463 ITR 431 (Del), has quashed the assessment proceedings passed u/s.153C of the Act on account of combined satisfaction. The relevant observations of the Tribunal read as under:…………… 28. Since in the instant case also the Assessing Officer has passed a combined satisfaction note for assessment years 2012-13 to 2018- 19, therefore, respectfully following the…

P Palanismay, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 211/CHNY/2025[2012-13]Status: DisposedITAT Chennai09 Feb 2026AY 2012-13

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) (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. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (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.

…following the decision of the Hon’ble Karnataka High Court in the case of DCIT v. Sunil Kumar Sharma reported in 159 taxmann.com 179 (Kar.) and distinguishing the decision of the Hon’ble Delhi High Court in the case of Indian National Congress vs. DCIT (2024) 463 ITR 431 (Del), has quashed the assessment proceedings passed u/s.153C of the Act on account of combined satisfaction. The relevant observations of the Tribunal read as under:…………… 28. Since in the instant case also the Assessing Officer has passed a combined satisfaction note for assessment years 2012-13 to 2018- 19, therefore, respectfully following the…

P. Palanisamy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 210/CHNY/2025[2011-12]Status: DisposedITAT Chennai09 Feb 2026AY 2011-12

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] (अपीलाथी/Appellant) (प्र] )/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] (अपीलाथी/Appellant) (प्र] /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.

…following the decision of the Hon’ble Karnataka High Court in the case of DCIT v. Sunil Kumar Sharma reported in 159 taxmann.com 179 (Kar.) and distinguishing the decision of the Hon’ble Delhi High Court in the case of Indian National Congress vs. DCIT (2024) 463 ITR 431 (Del), has quashed the assessment proceedings passed u/s.153C of the Act on account of combined satisfaction. The relevant observations of the Tribunal read as under:…………… 28. Since in the instant case also the Assessing Officer has passed a combined satisfaction note for assessment years 2012-13 to 2018- 19, therefore, respectfully following the…

M/S. P.P.Financiers, Dindigul vs. ACIT, Central Circle-3, Coimbatore

ITA 208/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

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

…following the decision of the Hon’ble Karnataka High Court in the case of DCIT v. Sunil Kumar Sharma reported in 159 taxmann.com 179 (Kar.) and distinguishing the decision of the Hon’ble Delhi High Court in the case of Indian National Congress vs. DCIT (2024) 463 ITR 431 (Del), has quashed the assessment proceedings passed u/s.153C of the Act on account of combined satisfaction. The relevant observations of the Tribunal read as under:…………… 28. Since in the instant case also the Assessing Officer has passed a combined satisfaction note for assessment years 2012-13 to 2018- 19, therefore, respectfully following th…

M/S. P.P.Financiers, Dindigul vs. ACIT, Central Circle-3, Coimbatore

ITA 206/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Feb 2026AY 2016-17

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

…sreeny stehe sta, A = eareale, Deas | IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI tag par fk, =e weer we ft US. SR. TAMA, CRG Tad & Baar BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER BAT HAT B/ITA Nos.1119, 1120 & 1121/Chny/2025 fault a$/ Assessment Years: 2015-16, 2017-18 & 2018-19 & 3a He G/ITA Nos.209 to 213 & 214/Chny/2025 aTUXUT AT/ Assessment Years: 2010-11 to 2014-15 & 2016-17 Mr. P. Palanisamy, v. | The ACIT, 390, P.P. Nilayam, Central Circle-3, 9" Main I Cross, Coimbatore. HAL II Stage, Indira Nagar, Bengaluru-560 038. [PAN:ADSPP 9150 F] (31Sre…

P.P. Financiers, Dindigul vs. ACIT, Central Circle-3, Coimbatore

ITA 204/CHNY/2025[2014-15]Status: DisposedITAT Chennai09 Feb 2026AY 2014-15

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

…sreeny stehe sta, A = eareale, Deas | IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI tag par fk, =e weer we ft US. SR. TAMA, CRG Tad & Baar BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER BAT HAT B/ITA Nos.1119, 1120 & 1121/Chny/2025 fault a$/ Assessment Years: 2015-16, 2017-18 & 2018-19 & 3a He G/ITA Nos.209 to 213 & 214/Chny/2025 aTUXUT AT/ Assessment Years: 2010-11 to 2014-15 & 2016-17 Mr. P. Palanisamy, v. | The ACIT, 390, P.P. Nilayam, Central Circle-3, 9" Main I Cross, Coimbatore. HAL II Stage, Indira Nagar, Bengaluru-560 038. [PAN:ADSPP 9150 F] (31Sre…

P.P. Financiers, Dindigul vs. ACIT, Central Circle-3, Coimbatore

ITA 203/CHNY/2025[2013-14]Status: DisposedITAT Chennai09 Feb 2026AY 2013-14

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.

…owing the decision of the Hon’ble Karnataka High Court in the case of DCIT v. Sunil Kumar Sharma reported in 159 taxmann.com 179 (Kar.) and distinguishing the decision of the Hon’ble Delhi High Court in the case of Indian National Congress vs. DCIT (2024) 463 ITR 431 (Del), has quashed the assessment proceedings passed u/s.153C of the Act on account of combined satisfaction. The relevant observations of the Tribunal read as under:…………… 28. Since in the instant case also the Assessing Officer has passed a combined satisfaction note for assessment years 2012-13 to 2018- 19, therefore, respectfully followin…