Kairos Properties Private Limited v. Assistant Commissioner of Income Tax

468 ITR 168High Court2024#2875 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Also referred to as

Kairos Properties Private Limited v. ACIT · Section 147 · Section 148 · Section 148A · Section 148A(d) order · faceless reassessment · income escaping assessment · Section 151A · Section 144B · reassessment procedure · sanction for reassessment

Sections most often in play

Section 147 Section 148 Section 151A Section 151 Section 144B Section 148A Section 148A(d)Section 272A(1)(d)

Read the full judgment

Issues it is cited on

section 144b(1)section 151a income escaping assessment section 148a(b)section 148a(d)section 148a faceless assessment order under section 148a(d)section 151 income-tax officer section 272a(1)(d)section 144b

Judgments citing Kairos Properties Private Limited v. Assistant Commissioner of Income Tax

K V Tex Firm, Chennai vs. Asst. Commissioner of Income Tax, Chennai

In the result, all the three appeals of the assessee stand allowed

ITA 1860/CHNY/2025[2020-21]Status: DisposedITAT Chennai04 Feb 2026AY 2020-21

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

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Shri. Shiva Srinivas, CIT

Section 132Section 139(1)Section 143Section 147Section 44A

…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 अपील सं./ITA Nos.:1859, 1860 & 1865/Chny/2025 'नधा"रण वष" / Assessment Years: 2021-22, 2020-21 & 2022-23 K V Tex Firm, ACIT, No.56/34, First Floor, vs. Central Circle -1(1), Block No. A, South Boag Road, Chennai. T.Nagar, Chennai – 600 017. [PAN: AAHFK-5532-E] (अपीलाथ)/Assessee) (*+यथ)/Respondent) अपीलाथ) क, ओर से/Assessee by : Shri. D. Anand, Advocate *+यथ) क…

Mercy Education Trust, Chennai vs. ITO, Ncw-19(6), Chennai

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

ITA 2231/CHNY/2025[2018-19]Status: DisposedITAT Chennai29 Jan 2026AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2231/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Mercy Education Trust, The Income Tax Officer, No.66, Sree Gokulam Towers, Vs. Non-Corporate Ward 19(6), Arcot Road, Chennai. Kodambakkam, Chennai – 600 024. Pan: Aactm 6190M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri N. Arjun Raj, Advocate ""यथ" क" ओर से/Respondent By : Shri N. Rajakumar, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 27.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 29.01.2026

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri N. Rajakumar, Addl.CIT

Section 10Section 139Section 147Section 148Section 250Section 272A(2)(e)Section 273B

…Haryana - 467 8 ITR 52 05.08.2024 Samp Furniture Pvt. Ltd. v. Income Tax Officer, Ward 3(3)-Thane & 9 Ors High Court of Bombay - 165 taxmann.com 581 05.08.2024 Kairos Properties Private Limited v. ACIT, Circle-15(1)(2), Mumbai & 10 Ors - High Court of Bombay-468 ITR 168 W.P.No.23573/2024 in the Case of ADIT(Int Taxn), Hyderabad v. 11 29.08.2024 Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] Sappahire Educational & Charitable Trust v. The ITO, Exemptions 12 05.02.2025 Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 24…

Badariprasad, Guna vs. Income Tax Officer Guna, Guna

In the result, appeal filed by the assessee is allowed

ITA 473/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshbadriprasad, Vs. Income Tax Officer, Heerabagh Colony, Guna, Guna, Gwalior Gwalior (Appellant) (Respondent) Pan: Arapr6314B

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR

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

…& Haryana - 467 ITR 52 9 05.08.2024 Samp Furniture Pvt. Ltd. v. Income Tax Officer, Ward 3(3)-Thane & Ors High Court of Bombay - 165 taxmann.com 581 10 05.08.2024 Kairos Properties Private Limited v. ACIT, Circle-15(1)(2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(IntTaxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 241…

Haricharan Rathore, Ashok Nagar vs. Income Tax Officer, Ashok Nagar

In the result, appeal filed by the assessee is allowed

ITA 472/AGR/2025[2020-21]Status: DisposedITAT Agra21 Jan 2026AY 2020-21

Bench: Shri M. Balaganeshharicharan Rathore, Vs. Ito, 125, Path Kheda, Ashok Ashok Nagar, Nagar, Mp Mp (Appellant) (Respondent) Pan: Csqpr0999M Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR

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

Ashok Sahu, Jhansi vs. Income Tax Officer, Ward 2(3)(1), Jhansi

In the result, appeal filed by the assessee is allowed

ITA 452/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR

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

Narayani Rathore, Shivpuri vs. Assessment Unit, Income Tax Department, Delhi

In the result, appeal filed by the assessee is allowed

ITA 444/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshnarayani Rathore, Vs. Assessment Unit, Peeroth Shivpuri, Income Tax Shivpuri, Mp Department, National Faceless Appeal Centre, Delhi (Appellant) (Respondent) Pan: Dhgpr1886H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR

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

…TR 52 Narayani Rathore 9 05.08.2024 Samp Furniture Pvt. Ltd. v. Income Tax Officer, Ward 3(3)-Thane & Ors High Court of Bombay - 165 taxmann.com 581 10 05.08.2024 Kairos Properties Private Limited v. ACIT, Circle-15(1)(2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(IntTaxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 241…

Sunita, Sahu vs. Assessment Unit, Income Tax Department, Delhi

In the result, appeal filed by the assessee is allowed

ITA 432/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR

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

All India Insurance Pensioners Association, Chennai vs. On Corp Ward 9(1) Che/, Chennai

In the result, appeal filed by the assessee is allowed

ITA 2879/CHNY/2025[2019-20]Status: DisposedITAT Chennai07 Jan 2026AY 2019-20

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

For Appellant: Mr.R.V. Veeramani, CAFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT

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

…& Haryana - 467 ITR 52 9 05.08.2024 Samp Furniture Pvt. Ltd. v. Income Tax Officer, Ward 3(3)-Thane & Ors High Court of Bombay - 165 taxmann.com 581 10 05.08.2024 Kairos Properties Private Limited v. ACIT, Circle-15(1)(2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(Int Taxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 24…

Wellcare International Hospital and Research Institute Pvt. Ltd., Trichy vs. ITO, Ward-1(1), Trichy

In the result, appeal filed by the assessee is allowed

ITA 2867/CHNY/2025[2018-19]Status: DisposedITAT Chennai07 Jan 2026AY 2018-19

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

For Appellant: Ms. R. Sumedha, Advocate for Ms. G. Vardini KarthickFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT

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

…& Haryana - 467 ITR 52 9 05.08.2024 Samp Furniture Pvt. Ltd. v. Income Tax Officer, Ward 3(3)-Thane & Ors High Court of Bombay - 165 taxmann.com 581 10 05.08.2024 Kairos Properties Private Limited v. ACIT, Circle-15(1)(2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(Int Taxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 24…

Vijayakumar Balaji, Coimbatore vs. ITO, Ncw-3(1), Coimbatore

In the result, appeal filed by the assessee is allowed

ITA 2853/CHNY/2025[2020-21]Status: DisposedITAT Chennai07 Jan 2026AY 2020-21

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

For Appellant: Mr.S. Girish Kumar AdvocateFor Respondent: Mr. Shiva Srinivas, CIT

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

…ncome Tax Officer, Ward 3(3)-Thane & Ors High Court of Bombay - 165 taxmann.com 581 ITA Nos.2853/Chny/2025 (AY 2020-21) Vijayakumar Balaji. :: 4 :: 10 05.08.2024 Kairos Properties Private Limited v. ACIT, Circle-15(1)(2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(Int Taxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 24…

Shanmugam Palanisamy, Keerambur vs. Income Tax Officer, Ward 2, Namakkal

In the result, appeal filed by the assessee is allowed

ITA 2701/CHNY/2025[2020-21]Status: DisposedITAT Chennai07 Jan 2026AY 2020-21

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

For Appellant: Mr.P.M.Kathir, AdvocateFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT

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

…& Haryana - 467 ITR 52 9 05.08.2024 Samp Furniture Pvt. Ltd. v. Income Tax Officer, Ward 3(3)-Thane & Ors High Court of Bombay - 165 taxmann.com 581 10 05.08.2024 Kairos Properties Private Limited v. ACIT, Circle-15(1)(2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(Int Taxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 24…

Palanisamy Srilatha, Salem vs. ITO, Ward-196), Salem

In the result, appeal filed by the assessee is allowed

ITA 2027/CHNY/2025[2015-16]Status: DisposedITAT Chennai07 Jan 2026AY 2015-16

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

For Appellant: Mr.S Sridhar, Adv (Erode)For Respondent: Ms. R Anitha, Addl.CIT

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

…& Haryana - 467 ITR 52 9 05.08.2024 Samp Furniture Pvt. Ltd. v. Income Tax Officer, Ward 3(3)-Thane & Ors High Court of Bombay - 165 taxmann.com 581 10 05.08.2024 Kairos Properties Private Limited v. ACIT, Circle-15(1)(2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(Int Taxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 24…

Assistant Commissioner of Income Tax, Tirunelveli vs. Srinivasagam Selvamathan, Tuticorin

In the result, appeal filed by the revenue is dismissed

ITA 2654/CHNY/2025[2013]Status: DisposedITAT Chennai05 Jan 2026

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

For Appellant: Mr. SrinivasagamFor Respondent: Mr.Shiva Srinivas, CIT

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

…& Haryana - 467 ITR 52 9 05.08.2024 Samp Furniture Pvt. Ltd. v. Income Tax Officer, Ward 3(3)-Thane & Ors High Court of Bombay - 165 taxmann.com 581 10 05.08.2024 Kairos Properties Private Limited v. ACIT, Circle-15(1)(2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(Int Taxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 24…

Sellandi Balasundaram, Namakkal vs. ITO, Ward-1, Namakkal

In the result, appeal filed by the assessee is allowed

ITA 2899/CHNY/2025[2020-21]Status: DisposedITAT Chennai23 Dec 2025AY 2020-21

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

For Appellant: Mr.T.S. Lakshmi VentatramanFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT

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

…& Haryana - 467 ITR 52 9 05.08.2024 Samp Furniture Pvt. Ltd. v. Income Tax Officer, Ward 3(3)-Thane & Ors High Court of Bombay - 165 taxmann.com 581 10 05.08.2024 Kairos Properties Private Limited v. ACIT, Circle-15(1)(2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(Int Taxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 24…

Krishnan Nagarajan, Salem vs. ITO, Ward-1(2), Salem

In the result, appeal filed by the assessee is allowed

ITA 2893/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Dec 2025AY 2018-19

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

For Appellant: Mr.T.S. LakshmiFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT

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

…& Haryana - 467 ITR 52 9 05.08.2024 Samp Furniture Pvt. Ltd. v. Income Tax Officer, Ward 3(3)-Thane & Ors High Court of Bombay - 165 taxmann.com 581 10 05.08.2024 Kairos Properties Private Limited v. ACIT, Circle-15(1)(2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(Int Taxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 24…

Komaripalayam Pacs Ltd., Namakkal vs. ITO, Ward-2., Namakkal

In the result, appeal filed by the assessee is allowed

ITA 2891/CHNY/2025[2019-20]Status: DisposedITAT Chennai23 Dec 2025AY 2019-20

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

For Appellant: Mr.T.S. Lakshmi VentatramanFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT

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

…& Haryana - 467 ITR 52 9 05.08.2024 Samp Furniture Pvt. Ltd. v. Income Tax Officer, Ward 3(3)-Thane & Ors High Court of Bombay - 165 taxmann.com 581 10 05.08.2024 Kairos Properties Private Limited v. ACIT, Circle-15(1)(2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(Int Taxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 24…

Vargheesh Sathish Kumar, Thiruvattar, Kanyakumari vs. Income Tax Officer, Ward-1, Nagercoil, Income Tax Office

In the result, appeal filed by the assessee is allowed

ITA 2886/CHNY/2025[2013-2014]Status: DisposedITAT Chennai23 Dec 2025AY 2013-2014

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

For Appellant: Mr.T. Vasudevan AdvocateFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT

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

…& Haryana - 467 ITR 52 9 05.08.2024 Samp Furniture Pvt. Ltd. v. Income Tax Officer, Ward 3(3)-Thane & Ors High Court of Bombay - 165 taxmann.com 581 10 05.08.2024 Kairos Properties Private Limited v. ACIT, Circle-15(1)(2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(Int Taxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 24…

Sathishkumar Sasikala, Chennai vs. Income Tax Officer, Non Corporate Ward 7(3), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2855/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Dec 2025AY 2018-19

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

For Appellant: Ms. K. Vishwa PadmanabanFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT

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

…& Haryana - 467 ITR 52 9 05.08.2024 Samp Furniture Pvt. Ltd. v. Income Tax Officer, Ward 3(3)-Thane & Ors High Court of Bombay - 165 taxmann.com 581 10 05.08.2024 Kairos Properties Private Limited v. ACIT, Circle-15(1)(2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(Int Taxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 24…

Gunasekaran Karpagam, Erode vs. ITO, Ward-1(1), Erode

In the result, appeal filed by the assessee is allowed

ITA 2849/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Dec 2025AY 2018-19

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

For Appellant: Mr.S.Senthil KumarFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT

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

…& Haryana - 467 ITR 52 9 05.08.2024 Samp Furniture Pvt. Ltd. v. Income Tax Officer, Ward 3(3)-Thane & Ors High Court of Bombay - 165 taxmann.com 581 10 05.08.2024 Kairos Properties Private Limited v. ACIT, Circle-15(1)(2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(Int Taxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 24…

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

…& Haryana - 467 ITR 52 9 05.08.2024 Samp Furniture Pvt. Ltd. v. Income Tax Officer, Ward 3(3)-Thane & Ors High Court of Bombay - 165 taxmann.com 581 10 05.08.2024 Kairos Properties Private Limited v. ACIT, Circle-15(1)(2), Mumbai & Ors - High Court of Bombay-468 ITR 168 11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(Int Taxn), Hyderabad v. ITA Nos.2703 & 2704/Chny/2025 (AY 2018-19) M/s. Ammapalayam Basuvaptti PACCS Ltd. :: 4 :: Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. Th…