What is ITO v. Ch. Atchaiah authority for?

Under the Income-tax Act, 1961, the Assessing Officer must tax any taxable income in the hands of the correct assessee to whom it truly belongs, having no option to assess it in any other person's hands.

How many judgments cite ITO v. Ch. Atchaiah?

149 judgments on BharatTax cite ITO v. Ch. Atchaiah (218 ITR 239), spanning 2012 to 2026.

Which sections of the Income Tax Act does ITO v. Ch. Atchaiah come up under?

It is most often cited in judgments turning on Section 69A, Section 143(3), Section 147, Section 142(1), Section 132, Section 132(4).

ITO v. Ch. Atchaiah (218 ITR 239)

LATE RAJESHAM RAGI,KARIMNAGAR vs. INCOME TAX OFFICER, WARD-2, KARIMNAGAR

In the result, appeal of the Assessee is allowed

ITA 776/HYD/2025[2013-14]Status: DisposedITAT Hyderabad10 Apr 2026AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.776/Hyd/2025 Assessment Year 2013-2014 Late Ragi Rajesham, The Income Tax Officer, Karimnagar. Ward-2, Vs. Pin – 505 001. Telangana. Karimnagar. Pan Aaxpr4513J Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By : Sri Rv Nageshwar Sharma, Ca राज" व "ारा/Revenue By : Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 10.03.2026 घोषणा की तारीख/Pronouncement: 10.04.2026 आदेश/Order Per Vijay Pal Rao:

For Appellant: Sri RV Nageshwar Sharma, CAFor Respondent: Dr. Sachin Kumar, Sr. AR

Section 148

…relied upon the following decisions: 1. CIT vs. Gillanders Arbuthnot & Co. [1973] 87 ITR 407 (SC); Chaturbhuj Dwarkadas Kapadia of Bombay vs. CIT [2003] 2. 260 ITR 491 (Bom.); 3. CIT vs. Gita Duggal [2013] 357 itr 153 (Del.-HC); 4. ITO vs. C. Atchaiah [1996] 218 ITR 239 (SC); 5. Sumati Dayal vs. CIT [1995] 214 ITR 801 (SC); 7.1. The learned DR submitted that when the assessee has received the payment of Rs.5 lakhs under the said Development Agreement, then this transaction of handing- over the possession of the land in question against the consideration constitute ‘transfer of immovable property’. 8. We have c…

PRATIBHA SINGH,SHIMLA vs. ACIT CIRCLE, CIRCLE SHIMLA

In the result, the appeal of the assessee is dismissed

ITA 860/CHANDI/2025[2009-10]Status: DisposedITAT Chandigarh25 Feb 2026AY 2009-10

Bench: The Hon’Ble High Court. The Hon’Ble High Court Upheld The Validity Of Assumption Of Jurisdiction Holding That The Assessing Officer Possessed

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Aman Singhi, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 143(3)Section 147Section 69

…ment has been made by the HUF the addition so made and sustained is absolutely illegal and not sustainable in the eyes of law. Law to that effect is no longer res-integra. The Hon'ble Supreme court in the case titled as ITO Vs. C.Н. Atchaiah reported in 1996 (218 ITR 239 Page) has laid down the law, that income must be assessed in the hands of the right person. It is also no longer res-integra. That an HUF is a separate assessable entity has held by the Hon'ble Supreme Court in the case of Surjit Lal Chhabda Vs. CIT reported as 101 ITR 776 page Supreme Court. 10. As the case of the assessee HUF (Virbhadra Singh H…

PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

ITA 2079/HYD/2025[2012-13]Status: DisposedITAT Hyderabad25 Feb 2026AY 2012-13

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2050 & 2079/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2012-13) Smt. Paran Jyothi Thota Vs. Asstt. Cit Hyderabad Circle 5(1) Pan:Ajqpt7772F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Advocate C. Anurag रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Sr. Dr सुिवधई की तधरीख/Date Of Hearing: 12/02/2026 घोर्णध की तधरीख/Pronouncement: 25/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 09/09/2025 & 25/09/2025, For The Assessment Year 2012-13. Page 1 Of 33

For Appellant: Advocate C. AnuragFor Respondent: Dr. Sachin Kumar, Sr. DR

Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 50C

…ade on the assessee constitute as an assessment made on the wrong person and therefore, liable to be dismissed as void ab initio. In this regard, he relied upon the decision of the Hon'ble Supreme Court in the case of Income Tax Officer v. Ch. Atchaiah (1996) 218 ITR 239 (S.C) dated 11/12/1995. 10. The Ld. Sr. AR for the revenue, on the other hand, supporting the order of the Ld. CIT (A) submitted that there is a Page 12 of 33 ITA Nos 2050 and 2079 of 2025 Paranjyothi Thota delay of 4 years 3 months and 23 days in filing the appeal before the Tribunal, for which the assessee could not explain any reason, much l…

PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

ITA 2050/HYD/2025[2012-13]Status: DisposedITAT Hyderabad25 Feb 2026AY 2012-13

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2050 & 2079/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2012-13) Smt. Paran Jyothi Thota Vs. Asstt. Cit Hyderabad Circle 5(1) Pan:Ajqpt7772F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Advocate C. Anurag रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Sr. Dr सुिवधई की तधरीख/Date Of Hearing: 12/02/2026 घोर्णध की तधरीख/Pronouncement: 25/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 09/09/2025 & 25/09/2025, For The Assessment Year 2012-13. Page 1 Of 33

For Appellant: Advocate C. AnuragFor Respondent: Dr. Sachin Kumar, Sr. DR

Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 50C

…ade on the assessee constitute as an assessment made on the wrong person and therefore, liable to be dismissed as void ab initio. In this regard, he relied upon the decision of the Hon'ble Supreme Court in the case of Income Tax Officer v. Ch. Atchaiah (1996) 218 ITR 239 (S.C) dated 11/12/1995. 10. The Ld. Sr. AR for the revenue, on the other hand, supporting the order of the Ld. CIT (A) submitted that there is a Page 12 of 33 ITA Nos 2050 and 2079 of 2025 Paranjyothi Thota delay of 4 years 3 months and 23 days in filing the appeal before the Tribunal, for which the assessee could not explain any reason, much l…

PICO DEEPALI OVERLAYS CONSORTIUM (BY DEEPALI DESIGNS EXHIBITS (P.) LTD.),DELHI vs. DCIT, CENTRAL CIRCLE-17, NEW DELHI

In the result, both the captioned appeals filed by the assessee are allowed

ITA 518/DEL/2022[2011-12]Status: DisposedITAT Delhi10 Dec 2025AY 2011-12

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2011-12 Pico Deepali Overlays Vs. Dcit, Central Circle-17, Consortium, C/O Mna & Co., Delhi Cas, Suite 444, Tower-B, Spazedge, Sector 47, Sohna Road, Gurgaon – 122 018 Pan :Aabap1880F (Appellant) (Respondent)

Section 144CSection 153ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘H’ NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2011-12 PICO Deepali Overlays Vs. DCIT, Central Circle-17, Consortium, C/o MNA & Co., Delhi CAs, Suite 444, Tower-B, Spazedge, Sector 47, Sohna Road, Gurgaon – 122 018 PAN :AABAP1880F (Appellant) (Respondent) Assessee by Shri Ajay Vohra, Sr. Adv. Department by Shri S K Jadhav, CIT-DR Assessment Year: 2011-12 PICO Deepali Overlays Vs. DCIT, Central Circle-17, Consortium, C/o MNO & Co., Delhi CAs, Suite 444, Tower-B, Spazedge, Sector 47, Sohna Road,…

PICO DEEPALI OVERLAYS CONSORTIUM,HARYANA vs. DCIT CENTRAL CIRCLE 17, DELHI

In the result, both the captioned appeals filed by the assessee are allowed

ITA 412/DEL/2022[2011-12]Status: DisposedITAT Delhi10 Dec 2025AY 2011-12

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2011-12 Pico Deepali Overlays Vs. Dcit, Central Circle-17, Consortium, C/O Mna & Co., Delhi Cas, Suite 444, Tower-B, Spazedge, Sector 47, Sohna Road, Gurgaon – 122 018 Pan :Aabap1880F (Appellant) (Respondent)

Section 144CSection 153ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘H’ NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2011-12 PICO Deepali Overlays Vs. DCIT, Central Circle-17, Consortium, C/o MNA & Co., Delhi CAs, Suite 444, Tower-B, Spazedge, Sector 47, Sohna Road, Gurgaon – 122 018 PAN :AABAP1880F (Appellant) (Respondent) Assessee by Shri Ajay Vohra, Sr. Adv. Department by Shri S K Jadhav, CIT-DR Assessment Year: 2011-12 PICO Deepali Overlays Vs. DCIT, Central Circle-17, Consortium, C/o MNO & Co., Delhi CAs, Suite 444, Tower-B, Spazedge, Sector 47, Sohna Road,…

VIVEK INDUSTRIES,VIJAYAWADA vs. ITO, WARD-2(3), VIJAYAWADA

ITA 133/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.133/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Vivek Industries, Vs. Income Tax Officer, 8-1, Kamayyathopu Kanuru, Ward-2(3), Vijayawada. Vijayawada. Pan: Aanfm5215A (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri Gvn Hari, Advocate राज" व "ारा/Revenue By: Shri Badicala Yadagiri, Cit-Dr सुनवाई की तारीख/Date Of 20/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm:

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Shri Badicala Yadagiri, CIT-DR

Section 142(1)Section 143(3)Section 150Section 54DSection 54F

…s of the individual partners. Our aforesaid conviction that the income is liable to be assessed only in the hands of the right person and a right person alone is supported by the judgment of the Hon’ble Supreme Cort in the case of ITO vs. C.H. Atchaiah (1998) 218 ITR 239 (SC). 22. Now, as observed by us herein above that the capital gain arising on the transfer of the subject property can only be assessed in the hands of the assessee firm, therefore, we are of a firm conviction that disclosing of the said capital gain by the respective partners in their returns of income for the subject year and paying/depositin…

RAVI CHOPRA,DELHI vs. ITO WARD 61 (2), DELHI

Appeal is partly allowed

ITA 6515/DEL/2025[2017-18]Status: DisposedITAT Delhi26 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Ravi Chopra, Vs. Income Tax Officer, 9/54, Basement, Ward-61(2), Vikram Vihar, Delhi-110002 Lajpat Nagar-Iv, New Delhi-110024 Pan: Aadpc9425E (Appellant) (Respondent)

Section 115BSection 143(3)Section 69A

…these cash deposits in issue. The assessee’s plea that his partnership firm has already suffered assessment qua these cash deposits also does not any weight in the light of hon’ble apex court’s landmark decision in Income Tax Officer v. Ch. Atchaiah [1996] 218 ITR 239 (SC), wherein their lordships have settled the issue long back that it is the correct 2 | P a g e amount of income which is to be assessed the right person’s hand and only. Rejected accordingly. 4. The assessee’s second substantive argument is that of quantification of the impugned addition sum; the Revenue could hardly dispute that the asse…

CH MARTHANDA RAO & CO,HYDERABAD vs. ITO, WARD - 14(1), HYDERABAD

In the result, the order passed by the CIT(A) is modified in terms of our aforesaid observations, and the appeal filed by the assessee firm is allowed for statistical purposes in terms of our afore...

ITA 966/HYD/2025[2015-16]Status: DisposedITAT Hyderabad30 Sept 2025AY 2015-16

Bench: Us:

Section 144Section 147Section 148Section 251(1)Section 69A

…is found to be in order, then, the impugned additions made in the hands of the assessee firm cannot be sustained and shall stand vacated. Our aforesaid view is fortified by the judgment of the Hon’ble Supreme Court in the case of ITO vs. Ch. Attchaiah (1998) 218 ITR 239 (SC), wherein it has been held that the income is to be assessed in the hands of the right person and the right person alone. Accordingly, if the claim of the Ld. A.R. that the assessee firm had ceased to exist on its conversion into a company under Part IX of the Companies Act, 1956, effective 04.01.2012, initially named as M/s CMR Projects Ltd,…

CH MARTHANDA RAO AND CO,HYDERABAD vs. ITO., WARD - 14(1), HYDERABAD

In the result, the order passed by the CIT(A) is modified in terms of our aforesaid observations, and the appeal filed by the assessee firm is allowed for statistical purposes in terms of our afore...

ITA 962/HYD/2025[2014-15]Status: DisposedITAT Hyderabad30 Sept 2025AY 2014-15

Bench: Us:

Section 144Section 147Section 148Section 251(1)Section 69A

…is found to be in order, then, the impugned additions made in the hands of the assessee firm cannot be sustained and shall stand vacated. Our aforesaid view is fortified by the judgment of the Hon’ble Supreme Court in the case of ITO vs. Ch. Attchaiah (1998) 218 ITR 239 (SC), wherein it has been held that the income is to be assessed in the hands of the right person and the right person alone. Accordingly, if the claim of the Ld. A.R. that the assessee firm had ceased to exist on its conversion into a company under Part IX of the Companies Act, 1956, effective 04.01.2012, initially named as M/s CMR Projects Ltd,…

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. MOHANLAL JEWELLERS PRIVATE LIMITED, CHENNAI

In the result, all the all the appeals filed by the assessee is is partly allowed

ITA 1396/CHNY/2025[2020-21]Status: DisposedITAT Chennai26 Sept 2025AY 2020-21

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

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT

Section 132Section 153A

…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 आयकरअपीलसं./ITA Nos.1178 to 1182/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 to 2021-22 v. M/s. Mohanlal Jewellers Pvt. Ltd., The DCIT, Old No.68-69, NSC Bose Road, Central Circle-3(3), Sowcarpet, Chennai. Chennai-600 001. [PAN: AAFCM 9906 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos.1393 to 1397/Chny/2025 िनधा"रणवष"/Assessment Years: 2…

SIDDHARTHA AGENCIES,SECUNDERABAD vs. INCOME TAX OFFICER, WARD-10(1), HYDERABAD

ITA 123/HYD/2025[2017-2018]Status: DisposedITAT Hyderabad06 Aug 2025AY 2017-2018

Bench: Us:

For Appellant: Shri K.C. Devdas, C.AFor Respondent: Dr. Sachin Kumar, Sr.A.R

Section 144Section 147Section 250

…, as per the settled position of law, the income has to be brought to tax in the hands of the “right person” and the “right person alone”. Our aforesaid view is fortified by the judgment of the Hon'ble Supreme Court in the case of ITO Vs. Ch. Attchaiah (1996) 218 ITR 239 (SC). The Hon'ble Apex Court, had observed that the income has to be brought to tax in the hands of the “right person” and the “right person alone”. It was further observed that merely because a “wrong person” had been taxed with respect to that income, the A.O. is not precluded from taxing the “right person” with respect to the said income. Also…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. NO 1 AUTO FINANCE, KARUR

In the result, the appeals of the Revenue in ITA Nos

ITA 658/CHNY/2025[2018-19]Status: DisposedITAT Chennai06 Aug 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:656 To 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner Of Income Tax, No.1 Auto Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aahfn 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita Nos.:622 & 633/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13 & 2018-19 Deputy Commissioner Of Income Tax, Help Line Motor Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aaffh 3971 E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms.E.Pavuna Sundari, Cit प्रत्यथी की ओर से/Respondent By : Shri.R.Venkata Raman, Ca & Shri.R.S.Lakshmi Narayana, Advocate सुनवाई की तारीख/Date Of Hearing : 18.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 06.08.2025

For Appellant: Ms.E.Pavuna Sundari, CITFor Respondent: Shri.R.Venkata Raman, CA &

Section 132Section 143(3)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:656 to 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner of Income Tax, No.1 Auto Finance, Central Circle – 2, vs. No.1, TAM Complex, NRMP Street, Trichy Covai Road, Karur – 639 002. [PAN:AAHFN 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA Nos.:622 & 633/Chny/2025 धनिाजरण…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. NO 1 AUTO FINANCE, KARUR

ITA 657/CHNY/2025[2015-16]Status: DisposedITAT Chennai06 Aug 2025AY 2015-16

For Appellant: Ms.E.Pavuna Sundari, CITFor Respondent: Shri.R.Venkata Raman, CA &

Section 132Section 143(3)

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:656 to 658/Chny/2025 निर्धारण वर्ष / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner of Income Tax, Central Circle – 2, Trichy (अपीलार्थी/Appellant) No.1 Auto Finance, vs. No.1, TAM Complex, NRMP Street, Covai Road, Karur – 639 002. [PAN:AAHFN 3793 J] (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA Nos.:622 & 633/Chny/2025…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. NO 1 AUTO FINANCE, KARUR

In the result, the appeals of the Revenue in ITA Nos

ITA 656/CHNY/2025[2012-13]Status: DisposedITAT Chennai06 Aug 2025AY 2012-13

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:656 To 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner Of Income Tax, No.1 Auto Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aahfn 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita Nos.:622 & 633/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13 & 2018-19 Deputy Commissioner Of Income Tax, Help Line Motor Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aaffh 3971 E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms.E.Pavuna Sundari, Cit प्रत्यथी की ओर से/Respondent By : Shri.R.Venkata Raman, Ca & Shri.R.S.Lakshmi Narayana, Advocate सुनवाई की तारीख/Date Of Hearing : 18.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 06.08.2025

For Appellant: Ms.E.Pavuna Sundari, CITFor Respondent: Shri.R.Venkata Raman, CA &

Section 132Section 143(3)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:656 to 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner of Income Tax, No.1 Auto Finance, Central Circle – 2, vs. No.1, TAM Complex, NRMP Street, Trichy Covai Road, Karur – 639 002. [PAN:AAHFN 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA Nos.:622 & 633/Chny/2025 धनिाजरण…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. HELP LINE MOTOR FINANCE, KARUR

In the result, the appeals of the Revenue in ITA Nos

ITA 633/CHNY/2025[2018-19]Status: DisposedITAT Chennai06 Aug 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:656 To 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner Of Income Tax, No.1 Auto Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aahfn 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita Nos.:622 & 633/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13 & 2018-19 Deputy Commissioner Of Income Tax, Help Line Motor Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aaffh 3971 E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms.E.Pavuna Sundari, Cit प्रत्यथी की ओर से/Respondent By : Shri.R.Venkata Raman, Ca & Shri.R.S.Lakshmi Narayana, Advocate सुनवाई की तारीख/Date Of Hearing : 18.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 06.08.2025

For Appellant: Ms.E.Pavuna Sundari, CITFor Respondent: Shri.R.Venkata Raman, CA &

Section 132Section 143(3)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:656 to 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner of Income Tax, No.1 Auto Finance, Central Circle – 2, vs. No.1, TAM Complex, NRMP Street, Trichy Covai Road, Karur – 639 002. [PAN:AAHFN 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA Nos.:622 & 633/Chny/2025 धनिाजरण…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. HELP LINE MOTOR FINANCE, KARUR

In the result, the appeals of the Revenue in ITA Nos

ITA 622/CHNY/2025[2012-13]Status: DisposedITAT Chennai06 Aug 2025AY 2012-13

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:656 To 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner Of Income Tax, No.1 Auto Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aahfn 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita Nos.:622 & 633/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13 & 2018-19 Deputy Commissioner Of Income Tax, Help Line Motor Finance, Central Circle – 2, Vs. No.1, Tam Complex, Nrmp Street, Trichy Covai Road, Karur – 639 002. [Pan:Aaffh 3971 E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms.E.Pavuna Sundari, Cit प्रत्यथी की ओर से/Respondent By : Shri.R.Venkata Raman, Ca & Shri.R.S.Lakshmi Narayana, Advocate सुनवाई की तारीख/Date Of Hearing : 18.06.2025 घोर्णा की तारीख/Date Of Pronouncement : 06.08.2025

For Appellant: Ms.E.Pavuna Sundari, CITFor Respondent: Shri.R.Venkata Raman, CA &

Section 132Section 143(3)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:656 to 658/Chny/2025 धनिाजरण वर्ज / Assessment Years: 2012-13, 2015-16 & 2018-19 Deputy Commissioner of Income Tax, No.1 Auto Finance, Central Circle – 2, vs. No.1, TAM Complex, NRMP Street, Trichy Covai Road, Karur – 639 002. [PAN:AAHFN 3793 J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA Nos.:622 & 633/Chny/2025 धनिाजरण…

TIRUMALA ESTATES,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(1), HYDERABAD

ITA 143/HYD/2024[2022-23]Status: DisposedITAT Hyderabad30 Jul 2025AY 2022-23

Bench: Us:

Section 143(1)Section 194I

…of the partners of the assessee firm, i.e., the co-owners, is statutorily required to be allowed in their hands while computing their respective tax liability. 22. We may herein observe that the Hon’ble Apex Court in the case of ITO Vs. C.H. Atchaiah [(1998) 218 ITR 239 (SC)], has held that the income is to be brought to tax in the hands of the right person and right person alone. Considering the aforesaid judgment of the Hon’ble Apex Court in the case of ITO Vs. C.H. Atchaiah (supra), we are of the firm conviction that now, when the Tribunal, in the case of the present assessee before us, had, while disposing o…

KANTIBHAI PUNJYABHAI PATEL HUF,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(7), SURAT

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

ITA 723/SRT/2023[2017-18]Status: DisposedITAT Surat22 May 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.723/Srt/2023 Assessment Year: (2017-18) (Physical Hearing) Kantibhai Punjyabhai Patel Huf, Vs. The Ito, B-1, Durgauri Society, Mora Ward - 1(3)(7), Bhagal Road, Morabhagal, Surat Surat – 395005, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaihk6444A (Appellant) (Respondent) Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 12/03/2025 Date Of Pronouncement 22/05/2025

Section 115BSection 144Section 2(31)Section 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.723/SRT/2023 Assessment Year: (2017-18) (Physical Hearing) Kantibhai Punjyabhai Patel HUF, Vs. The ITO, B-1, Durgauri Society, Mora Ward - 1(3)(7), Bhagal Road, Morabhagal, Surat Surat – 395005, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAIHK6444A (Appellant) (Respondent) Appellant by Shri Sapnesh Sheth, CA Respondent by Shri Mukesh Jain, Sr. DR Date of Hearing 12/03/2025 Date of Pronouncement 22/05/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM:…

DHARAM SINGH,GURUGRAM vs. ITO, WARD 1(4) GURGAON, GURUGRAM

Appeal is allowed

ITA 1098/DEL/2025[2017-18]Status: DisposedITAT Delhi14 May 2025AY 2017-18

Bench: Shri Satbeer Singh Godara

Section 144

…statement at page 13 onwards, indicates that the cash deposits in question in fact have been made in a bank account in the name of M/s. Dagar Building Material Supplier than the assessee. 4. That being the case, I hereby quote ITO vs. Ch. Atchaiah (1966) 218 ITR 239 (SC) that any taxable income has to be assessed in the right person's hands only, to quash the impugned addition made by both the learned lower authorities. Ordered accordingly. 5. This assessee's appeal is allowed. Order pronounced in the open court on 14th May, 2025 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 14th May, 2025. RK/…

ITO v. Ch. Atchaiah

What is ITO v. Ch. Atchaiah authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing ITO v. Ch. Atchaiah

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PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

PICO DEEPALI OVERLAYS CONSORTIUM (BY DEEPALI DESIGNS EXHIBITS (P.) LTD.),DELHI vs. DCIT, CENTRAL CIRCLE-17, NEW DELHI

PICO DEEPALI OVERLAYS CONSORTIUM,HARYANA vs. DCIT CENTRAL CIRCLE 17, DELHI

VIVEK INDUSTRIES,VIJAYAWADA vs. ITO, WARD-2(3), VIJAYAWADA

RAVI CHOPRA,DELHI vs. ITO WARD 61 (2), DELHI

CH MARTHANDA RAO & CO,HYDERABAD vs. ITO, WARD - 14(1), HYDERABAD

CH MARTHANDA RAO AND CO,HYDERABAD vs. ITO., WARD - 14(1), HYDERABAD

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. MOHANLAL JEWELLERS PRIVATE LIMITED, CHENNAI

SIDDHARTHA AGENCIES,SECUNDERABAD vs. INCOME TAX OFFICER, WARD-10(1), HYDERABAD

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. NO 1 AUTO FINANCE, KARUR

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. NO 1 AUTO FINANCE, KARUR

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. NO 1 AUTO FINANCE, KARUR

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. HELP LINE MOTOR FINANCE, KARUR

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. HELP LINE MOTOR FINANCE, KARUR

TIRUMALA ESTATES,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(1), HYDERABAD

KANTIBHAI PUNJYABHAI PATEL HUF,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(7), SURAT

DHARAM SINGH,GURUGRAM vs. ITO, WARD 1(4) GURGAON, GURUGRAM