How many judgments cite Jatinder Singh Bhangu v. Union of India?

106 judgments on BharatTax cite Jatinder Singh Bhangu v. Union of India (165 Taxmann.com 115), spanning 2024 to 2026.

Which sections of the Income Tax Act does Jatinder Singh Bhangu v. Union of India come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 144B, Section 151A, Section 148A, Section 151.

Jatinder Singh Bhangu v. Union of India

165 Taxmann.com 115High Court2024#1016 most cited

What is Jatinder Singh Bhangu v. Union of India authority for?

The faceless assessment scheme under Section 151A applies from the stage of issuing show cause notices under Sections 148 and 148A, and non-compliance with the scheme or related notifications vitiates the subsequent assessment proceedings. Assessment proceedings are considered to commence upon the issuance of such a show cause notice.

106

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Also referred to as

Jatinder Singh Bhangu v. Union of India · Section 151A · faceless assessment scheme · Section 148 notice · Section 148A show cause notice · faceless reassessment procedure · vitiation of assessment · notification 29.03.2022 · commencement of assessment proceedings · Punjab & Haryana High Court · 165 Taxmann.com 115

Sections most often in play

Section 147 Section 148 Section 144B Section 151A Section 148A Section 151 Section 144 Section 69

Issues it is cited on

section 144b(1)section 144(b)section 151a section 115wh principal chief commissioner of income-tax section 115wf section 124(3)(a)doctrine of merger section 115wd section 115we section 148a(d)section 148a(b)

Judgments citing Jatinder Singh Bhangu v. Union of India

Venkata Ramana Goda, Visakhapatnam vs. Assisstant Commissioner of Income Tax, Circle-3(1), Visakhapatnam

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 489/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2020-21

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.489/Viz/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Venkata Ramana Goda, Vs. Assistant Commissioner Visakhapatnam. Of Income Tax, Circle-3(1), Pan: Abzpg3216A Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Mrs. K. Hemalatha, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 17/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 08/03/2025. The 2 Venkata Ramana Goda Vs. Acit

For Appellant: Mrs. K. Hemalatha, CAFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 133(6)Section 147Section 148Section 151ASection 2(14)(iii)Section 234ASection 234BSection 250

…आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Ravish Sood, Judicial Member and Shri Balakrishnan S., Accountant Member आ.अपी.सं /ITA No.489/Viz/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Venkata Ramana Goda, Vs. Assistant Commissioner Visakhapatnam. of Income Tax, Circle-3(1), PAN: ABZPG3216A Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee by: Mrs. K. Hemalatha, CA राज" व "ारा/Revenue by: Dr. Aparna Villuri, Sr. AR सुनवाई की तारीख/Date of 17/11/2025 Hearing: घोषणा की तारीख/Date of 05/12/2025 Pronouncement: आदेश / ORDER PER.…

Go Iron Marketing, Visakhapatnam vs. Income Tax Officer, Ward 3(3), Vishakapatnam

In the result, the appeal filed by the assessee firm is allowed in terms of our aforesaid observations

ITA 483/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.483/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Go Iron Marketing, Vs. Income Tax Officer, Visakhapatnam. Ward-3(3), Pan: Aanfg6474D Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Mrs. K. Hemalatha, Ca (Hybrid Hearing) राज" व "ारा/Revenue By: Shri Badicala Yadagiri, Cit-Dr सुनवाई की तारीख/Date Of 03/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Firm Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 26/07/2025 Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 R.W.S 144 Of The Income-Tax Act, 1961 (For Short, “The Act”), Dated 01/02/2024 For The Assessment Year 2018-19. The 2 Go Iron Marketing Vs. Ito

For Appellant: Mrs. K. Hemalatha, CAFor Respondent: Shri Badicala Yadagiri, CIT-DR

Section 133(6)Section 142(1)Section 144Section 147Section 148Section 151ASection 250

…आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Ravish Sood, Judicial Member and Shri Balakrishnan S., Accountant Member आ.अपी.सं /ITA No.483/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Go Iron Marketing, Vs. Income Tax Officer, Visakhapatnam. Ward-3(3), PAN: AANFG6474D Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee by: Mrs. K. Hemalatha, CA (Hybrid Hearing) राज" व "ारा/Revenue by: Shri Badicala Yadagiri, CIT-DR सुनवाई की तारीख/Date of 03/11/2025 Hearing: घोषणा की तारीख/Date of 05/12/2025 Pronouncement: आदेश / ORDER PER.…

No 368 Kolakaluru Primary Agricultural Co Operative Credit Society Limited, Guntur vs. Income Tax Officer, Ward-1, Tenali

In the result, the appeal filed by the assessee society is allowed in terms of our aforesaid observations

ITA 456/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2019-20

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.456/Viz/2025 (िनधा"रण वष"/Assessment Year:2019-20) No.368 Kolakaluru Primary Vs. Income Tax Officer, Agricultural Cooperative Ward-1, Credit Society Limited, Tenali. Tenali. Pan: Aaban6994Q (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 04/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Society Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 08/07/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W Section 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 144Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Ravish Sood, Judicial Member and Shri Balakrishnan S., Accountant Member आ.अपी.सं /ITA No.456/Viz/2025 (िनधा"रण वष"/Assessment Year:2019-20) No.368 Kolakaluru Primary Vs. Income Tax Officer, Agricultural Cooperative Ward-1, Credit Society Limited, Tenali. Tenali. PAN: AABAN6994Q (Appellant) (Respondent) िनधा"रती "ारा/Assessee by: Shri GVN Hari, Advocate राज" व "ारा/Revenue by: Dr. Aparna Villuri, Sr. AR सुनवाई की तारीख/Date of 04/11/2025 Hearing: घोषणा की तारीख/Date of 05/12/2025 Pronouncemen…

Venkata Ramanamma Sakamuri, Marripadu, Nellore vs. ITO., Ward-1, Nellore

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 299/HYD/2025[2019-20]Status: DisposedITAT Hyderabad05 Dec 2025AY 2019-20

Bench: Us:

Section 144Section 148Section 148A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No. 299/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2019-20) Venkata Ramanamma VS. Income Tax Officer, Sakamuri, Ward-1, Marripadu, Nellore. Nellore. PAN: CXQPS1340L (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri KA Sai Prasad, CA Assessee Represented by राज"वका""त"न"ध"व/ : Mrs. Payal Gupta, Sr. AR Department Repres…

Ammapalayam Basuvaptti Primary Agricultural Co Op Credit Society Limited, Erode vs. The Income Tax Officer, Ward 2(1) Erode, Erode

ITA 2704/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms.A. Vijayalakshmi, CAFor Respondent: Mr.R. Raghupathy, Addl.CIT

Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 271B

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2703 & 2704/Chny/2025 िनधा"रणवष"/Assessment Year: 2018-19 v. M/s. Ammapalayam Basuvaptti – The ITO, Primary Agricultural Co-op. Ward-2(1), Credit Society Ltd., Erode. 54/67, Appachi Chettiar Street, Chennimalai, Erode-638 051. [PAN: AACAA 0842 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms.A. Vijayalakshmi, CA (by v…

Ammapalayam Basuvaptti Primary Agricultural Co Op Credit Society Limited, Erode vs. The Income Tax Officer, Ward 2(1) Erode, Erode

ITA 2703/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms.A. Vijayalakshmi, CAFor Respondent: Mr.R. Raghupathy, Addl.CIT

Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 271B

Arulmigu Vettudaiyar Kaliamman Thirukovil, Sivagangai vs. ITO, Exemptions Ward, Madurai

In the result, appeals filed by the assessee are allowed

ITA 2682/CHNY/2025[2016-17]Status: DisposedITAT Chennai04 Dec 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.T.S.Lakshmi VenkatramanFor Respondent: Mr.R. Raghupathy, Addl.CIT

Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2681 & 2682/Chny/2025 िनधा"रणवष"/Assessment Year: 2015-16 & 2016-17 v. Arulmigu Vettudaiyar Kaliamman The ITO, Thirukovil, Vittaneri Sivagangai, Exemptions Ward, Sivagangai – 630 551. Madurai. [PAN: AAETA 1849 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T.S.Lakshmi Venkatraman FCA ""यथ" क" ओर से /Respondent by : Mr…

Arulmigu Vettudaiyar Kaliamman Thirukovil, Sivagangai vs. ITO, Exmptions Ward, Madurai

In the result, appeals filed by the assessee are allowed

ITA 2681/CHNY/2025[2015-16]Status: DisposedITAT Chennai04 Dec 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.T.S.Lakshmi VenkatramanFor Respondent: Mr.R. Raghupathy, Addl.CIT

Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2681 & 2682/Chny/2025 िनधा"रणवष"/Assessment Year: 2015-16 & 2016-17 v. Arulmigu Vettudaiyar Kaliamman The ITO, Thirukovil, Vittaneri Sivagangai, Exemptions Ward, Sivagangai – 630 551. Madurai. [PAN: AAETA 1849 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T.S.Lakshmi Venkatraman FCA ""यथ" क" ओर से /Respondent by : Mr…

Niranjan Devikumari, Salem vs. ITO, Ward-1(2), Salm

In the result, appeal filed by the assessee is allowed

ITA 2678/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.T.S.Lakshmi VenkatramanFor Respondent: Mr.R. Raghupathy, Addl.CIT

Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2678/Chny/2025 िनधा"रणवष"/Assessment Year: 2018-19 v. Niranjan Devikumari, The ITO, No. 15/111B, Deivanayagam Street, Ward-1(2), Shevapet, Salem. Salem-636 002. [PAN: AUKPD 2470 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T.S.Lakshmi Venkatraman FCA ""यथ" क" ओर से /Respondent by : Mr.R. Raghupathy, Addl.CIT सुनवाईक…

Mr. Siva Kumar Dhanapal, Tiruvallur vs. ITO, Ward-1, Tiruvallur

In the result, appeal filed by the assessee is allowed

ITA 2661/CHNY/2025[2020-21]Status: DisposedITAT Chennai04 Dec 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.Shrenik Chordia, C.AFor Respondent: Mr.R. Raghupathy, Addl.CIT

Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2661/Chny/2025 िनधा"रणवष"/Assessment Year: 2020-21 v. Mr. Siva Kumar Dhanapal, The ITO, 10/176, NSR Street, Vellavedu B.O., Ward-1, Vellavedu, Tiruvallur – 600 124. Tiruvallur. [PAN: BUVPS 4214 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Shrenik Chordia, C.A. ""यथ" क" ओर से /Respondent by : Mr.R. Raghupathy, Addl.C…

Shankar Sangeetha, Chennai vs. ITO, Ncw-22(4), Chennai

In the result, appeal filed by the assessee in ITA

ITA 2638/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms.S.Sonali, AdvocateFor Respondent: Mr.R. Raghupathy, Addl.CIT

Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 272A(1)(d)

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2637 & 2638/Chny/2025 िनधा"रणवष"/Assessment Year: 2018-19 v. Shankar Sangeetha, The ITO, No. A4, Gulmohar Apartments, Non-Corporate Ward 22(4), 15B, South BOG Road, Tambaram, T. Nagar, Chennai – 600 017. Chennai. [PAN: AOGPS 9935 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms.S.Sonali, Advocate ""यथ" क" ओर से /Respond…

Shankar Sangeetha, Chennai vs. ITO, Ncw-22(4), Chennai

In the result, appeal filed by the assessee in ITA

ITA 2637/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms.S.Sonali, AdvocateFor Respondent: Mr.R. Raghupathy, Addl.CIT

Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 272A(1)(d)

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2637 & 2638/Chny/2025 िनधा"रणवष"/Assessment Year: 2018-19 v. Shankar Sangeetha, The ITO, No. A4, Gulmohar Apartments, Non-Corporate Ward 22(4), 15B, South BOG Road, Tambaram, T. Nagar, Chennai – 600 017. Chennai. [PAN: AOGPS 9935 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms.S.Sonali, Advocate ""यथ" क" ओर से /Respond…

Indian Medical Association College of General Practitioners Head Quarters Trust, Chennai vs. ITO, Ncw-22(1), Chennai

In the result, appeals filed by the assessee are allowed

ITA 2187/CHNY/2025[2019-20]Status: DisposedITAT Chennai04 Dec 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. Sonali Khatod, CA

Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 272A(1)(d)

…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 "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2186 & 2187/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 v. Indian Medical Association – The ITO, College of General Non-Corporate Ward-22(1), Practitioners Head Quts Trust, Chennai. Quarter Trust No.8, VVS Street, Ganapathirpuram East Tambaram, Chennai-600 059. [PAN: AAATI 8814 J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellan…

Indian Medical Association College of General Practitioners Head Quts Trust, Chennai vs. ITO, Ncw22(1), Chennai

In the result, appeals filed by the assessee are allowed

ITA 2186/CHNY/2025[2019-20]Status: DisposedITAT Chennai04 Dec 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. Sonali Khatod, CA

Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 272A(1)(d)

Shankar Sangeetha, Chennai vs. ITO, Ncw-22(4), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2185/CHNY/2025[2015-16]Status: DisposedITAT Chennai04 Dec 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 144BSection 147Section 148Section 148ASection 151Section 151A

…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 "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2185/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 v. Shankar Sangeetha, The ITO, No.A4, Gulmohar Apartment, Non-Corporate Ward 22(4), 15B, South BOG Road, T.Nagar, Tambaram, Chennai – 600 017. Chennai – 600 045. [PAN: AOGPS 9935 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Ms. Sonali Khatod C.A. : ""यथ" क" ओर से /Respo…

Nazia Amreen, Vaniyambadi vs. ITO, Ward-3, Vellore

In the result, appeal filed by the assessee is allowed

ITA 2175/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 144BSection 147Section 148Section 148ASection 151Section 151A

…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 "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2175/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. Nazia Amreen, The ITO, 1019/64, New Street Neelfield, Ward-3, Vaniyambadi – 635 751 Vellore. [PAN: AHTPN 5382 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Ms. R.Sumedha, Advocate : ""यथ" क" ओर से /Respondent by Mr. Nishanth Rao, JCIT : सुनवाईक"तारीख/Date of Hearing…

Sri Andal Agencies, Viruthunagar vs. ITO, Ward 3, Virudhnagar, Virdhunagar

In the result, appeal filed by the assessee is allowed

ITA 2146/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Respondent: Mr. Nishanth Roa, JCIT

Section 144BSection 147Section 148Section 148ASection 151Section 151A

…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 "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2146/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. Sri Andal Agencies, The ITO, 104/226, Idayapottal Street, Ward-3, Srivilliputhur, Viruthunagar. Viruthunagar – 626 125. [PAN: ABNFS 7305 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr. N. Arjun Raj, Advocate ""यथ" क" ओर से /Respondent by : Mr. Nishanth Roa, JCIT : स…

Subramanian Bashkaran, Chennai vs. ITO, Non Corporate Ward 10(6), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2538/CHNY/2025[2016-17]Status: DisposedITAT Chennai01 Dec 2025AY 2016-17

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

For Appellant: Ms. R. Anitha, Addl. CITFor Respondent: 19.11.2025

Section 133(6)Section 144BSection 147Section 148Section 148ASection 151ASection 69

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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 अपीलसं./ITA No.2538/CHNY/2025 "नधा$रण वष$ / Assessment Year: 2016-17 Subramanian Bashkaran, ITO, J-3 Paras Apts, vs. Non-Corp Ward-10(6), 11, Jeevarathinam Nagar, Chennai. Adyar, Chennai – 600 020. Tamil Nadu. [PAN: AKMPB-6942-L] (अपीलाथ&/Appellant) ('(यथ&/Respondent) : Mr. Girish Kumar S, Advocate अपीलाथ& क) ओर से/ Appellant by : Ms. R. Anitha, Addl. C…

Vellaisamy Natarajan, Pudhukurichi vs. ITO, Ward-1, Karaikudi

In the result, appeal filed by the assessee is allowed

ITA 2520/CHNY/2025[2016-17]Status: DisposedITAT Chennai26 Nov 2025AY 2016-17

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Ms. Gouthami Manivasagam, J.C.I.TFor Respondent: 19.11.2025

Section 144BSection 147Section 148Section 148ASection 151ASection 69

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद%य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.2520/CHNY/2025 'नधा"रण वष" / Assessment Year: 2016-17 Vellaisamy Natarajan, ITO, 59, (Old No.1), Pudhukurichi vs. Ward-1, Govindhamangalam Post, Karaikudi. Pudhukurichi – 623 401. Tamil Nadu. [PAN: AGBPN-1699-P] (अपीलाथ)/Appellant) (*+यथ)/Respondent) : Mr. S. Velpandiar, Advocate अपीलाथ) क, ओर से/ Appellant by : Ms. Gouthami Manivasagam, J.C.I.T.…

Kgn Fitness & Development Pvt. Ltd., Chennai vs. ITO, Corporate Ward-4(3), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2370/CHNY/2025[2016-17]Status: DisposedITAT Chennai26 Nov 2025AY 2016-17

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

For Appellant: Shri. N. Arjunraj, AdvocateFor Respondent: Mr. Krishna Murthy AT, JCIT

Section 147Section 148Section 148ASection 151ASection 271(1)(c)

…आयकर अपील"य अ"धकरण,‘डी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ 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 अपीलसं./ITA Nos.2369 & 2370/CHNY/2025 ("नधा$रण वष$ / Assessment Year:2016-17) KGN Fitness & Developers The Income Tax Officer, Private Ltd, vs. Corporate Ward-4(3), Flat No. G2 Sai Krupa, Chennai. No. 67, A.C. Block, First Street, Shanti Colony, Anna Nagar Chennai - 600 040. [PAN: AACCK-8712-A] (अपीलाथ&/Appellant) ('(यथ&/Respondent) अपीलाथ& क) ओर से/Appell…