Kankanala Ravindra Reddy v. ITO

156 Taxmann.com 178High Court2023#419 most cited

What is Kankanala Ravindra Reddy v. ITO authority for?

A notice issued under section 148 of the Income Tax Act is invalid if the Income Tax Department fails to follow the prescribed procedures, including obtaining the necessary approvals under section 151 or adhering to the faceless assessment scheme mandates under section 151A.

213

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

Kankanala Ravindra Reddy v. ITO · section 148 notice quashed · procedural non-compliance · approval under section 151 · section 151A · faceless assessment scheme · invalid reassessment proceedings · section 148A order · bad in law · reassessment procedure

Sections most often in play

Section 148Section 147Section 144BSection 148ASection 151ASection 151Section 250Section 144

Issues it is cited on

doctrine of mergersection 144(b)section 144b(1)section 135asection 151asection 115whsection 115wfsection 124(3)(a)section 115wdsection 115wefaceless assessment schemenon-speaking order

Judgments citing Kankanala Ravindra Reddy v. ITO

LATE ABDULLAH ABDULMAJEED, REP. BY L/H,PUDUKKOTTAI vs. ITO, WARD-1,, PUDUKKOTTAI

ITA 3294/CHNY/2025[2015-16]Status: DisposedITAT Chennai04 Mar 2026AY 2015-16
For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. Gouthami Manivasagam
Section 133(6)Section 142(1)Section 144Section 147Section 148Section 148ASection 69A

…आयकर अपीलीय अधिकरण 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ सुश्री पद्मावती एस, लेखा सदस्य के समक्ष श्री मनु कुमार गिरि, न्यायिक सदस्य एवं BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No.3294/Chny/2025 निर्धारण वर्ष/Assessment Year: 2015-16 Ms. A. Benazir Thusleema, L/H of Late Abdullah Abdulmajeed, 27, Avudayarkoil Road, Arantangi, Veeramangalam B.O., Nagamangalam, Pudukkottai – 614 616. [PAN:AFIPΑ 6244 Η] (अपीलार्थी/Appellant) v. ITO, Ward - 1, Pudukkottai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Appellant by :…

VIDYUT EMPLOYEES CO-OPERATIVE HOUSING SOCIETY,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD, HYDERABAD

In the result, appeal of the Assessee is partly allowed

ITA 1878/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Feb 2026AY 2018-19

Bench: Shri Vijay Pal Raoआ.अपी.सं /Ita No.1878/Hyd./2025 Assessment Year 2018-2019 Vidyut Employees Co- The Dcit, Operative Housing Vs. Circle-6(1), Society, Hyderabad. Hyderabad – 500 004. Pin – 500 034. Telangana. Telangana. Pan Aaaav5182H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Y V Bhanu Narayan Rao, Ca राज" व "ारा /Revenue By: Sri Suresh Babu Kn, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 26.02.2026 घोषणा की तारीख/Pronouncement: 27.02.2026 आदेश/Order

For Appellant: Sri Y V Bhanu Narayan Rao, CAFor Respondent: Sri Suresh Babu KN, Sr. AR
Section 144BSection 147Section 148Section 148ASection 151ASection 250

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT आ.अपी.सं /ITA No.1878/Hyd./2025 Assessment Year 2018-2019 Vidyut Employees Co- The DCIT, Operative Housing vs. Circle-6(1), Society, Hyderabad. Hyderabad – 500 004. PIN – 500 034. Telangana. Telangana. PAN AAAAV5182H (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: Sri Y V Bhanu Narayan Rao, CA राज" व "ारा /Revenue by: Sri Suresh Babu KN, Sr. AR सुनवाई की तारीख/Date of hearing: 26.02.2026 घोषणा की तारीख/Pronouncement: 27.02.2026 आदेश/ORDER This appeal by the asse…

MOHAMMAD NAZIM AHMAD,NALANDA vs. ITO, WARD-2(3), BIHARSHARIFF, BIHARSHARIFF

In the result, the appeal of the assessee is allowed

ITA 371/PAT/2025[2017-18]Status: DisposedITAT Patna26 Feb 2026AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am**

Section 143(2)Section 147Section 148Section 151A

…### **IN THE INCOME TAX APPELLATE TRIBUNAL "PATNA" BENCH, PATNA** ## **BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM** **ITA No.371/PAT/2025** **(Assessment Year: 2017-18)** #### **Mohammad Nazim Ahmad** Moh. Pakki Talab, Pilikothi, Biharshariff, Nalanda, **ITO, Ward-2(3), Biharshariff** Patna, Bihar Patna-803101 **(Appellant) (Respondent)** **PAN No. BOAPA8788J** **Vs.** **Assessee by** : S/Shri AK Rastogi Rakesh Kumar, ARs **Revenue by** : Shri Ashwani Kr. Singal, DR **Date of hear ing:** 28 .11 .2025 **Date of pronouncement:** 26 .02.2026 # **O R D E R** ## **Per Rajesh Kumar, AM:…

CHITRAKOOT TRADELINE PRIVATE LIMITED,KOLKATA vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 193/KOL/2025[2012-13]Status: DisposedITAT Kolkata26 Feb 2026AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Chitrakoot Tradeline Private Limited National Faceless Assessment C/O Agarwal Vishwanath & Centre, Associates, 2Nd Floor, E-Ramp, Jawaharlal Vs. 133/1/1A, S.N. Banerjee Road, Nehtru Road, New Delhi-110003 Pushkal Bhawan, 3 Rd Floor, Kolkata-700103, West Bengal (Appellant) (Respondent) Pan No. Aabcc3130H Assessee By : S/Shri Deep Agarwal & Shubhankar Ghosh, Ars Revenue By : Shri Santanu Ghosh, Dr Date Of Hearing: 22.01.2026 Date Of Pronouncement: 26.02.2026

For Appellant: S/Shri Deep Agarwal &For Respondent: Shri Santanu Ghosh, DR
Section 142(1)Section 143(3)Section 144BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM Chitrakoot Tradeline Private Limited National Faceless Assessment C/o Agarwal Vishwanath & Centre, Associates, 2nd Floor, E-Ramp, Jawaharlal Vs. 133/1/1A, S.N. Banerjee Road, Nehtru Road, New Delhi-110003 Pushkal Bhawan, 3 rd floor, Kolkata-700103, West Bengal (Appellant) (Respondent) PAN No. AABCC3130H Assessee by : S/Shri Deep Agarwal & Shubhankar Ghosh, ARs Revenue by : Shri Santanu Ghosh, DR Date of hearing: 22.01.2026 Date of pronouncement: 26.02.2026 O R D E R Per Rajesh Kumar, AM: This i…

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 1894/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Feb 2026AY 2014-15

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita No.1894/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2014-15) M/S. Exel Rubber (P) Ltd Vs. Dy.Cit Hyderabad Central Circle 1(2) Pan:Aaace4495J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 20/01/2026 घोषणा की तारीख/Pronouncement: 18/02/2026 आदेश/Order Per Manjunatha, G. A.M. This Appeal Is Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-11 Hyderabad, Dated 11/10/2025 For The A.Y 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT (DR)
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 149(1)Section 69A

…ITA No 1894 of 2025 Exel Rubber Private Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मंजुनाथ जी, लेखा सद" य के सम" । Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha G. Accountant Member आ.अपी.सं /ITA No.1894/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2014-15) M/s. Exel Rubber (P) Ltd Vs. Dy.CIT Hyderabad Central Circle 1(2) PAN:AAACE4495J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri M.V. Prasad, CA राज" व "ारा/Revenue by: Dr. Narendra Kumar Naik, CIT (DR) सुनवाई की तारीख/Date of he…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the six appeals i

ITA 1874/HYD/2025[2018-19]Status: DisposedITAT Hyderabad18 Feb 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1870 to 1875/Hyd/2025 Assessment Years 2014-2015 to 2019-2020 Vilas Polymer Private The DCIT, Limited, Hyderabad. Central Circle-1(2), vs. PIN – 500 090 Hyderabad – 500 004. PAN AAACV9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA M V Prasad राज" व "ारा /Revenue by: Dr. Narendra Kumar Naik, CIT- DR सुनवाई की तारीख/Date of hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD., HYDERABAD

ITA 1873/HYD/2025[2017-18]Status: DisposedITAT Hyderabad18 Feb 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita Nos. 1870 To 1875/Hyd/2025

Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं / ITA Nos. 1870 to 1875/Hyd/2025 Assessment Years 2014-2015 to 2019-2020 Vilas Polymer Private Limited, Hyderabad. PIN 500 090 PAN AAACV9854A (Appellant) निर्धारिती द्वारा / Assessee by: राजस्व द्वारा / Revenue by: सुनवाई की तारीख/Date of hearing: घोषणा की तारीख / Pronouncement: The DCIT, VS. Central Circle-1(2), Hyderabad – 500 004. Telangana. (Respondent) CA M V Prasad Dr. Narendra Kumar Naik, CIT-DR 19.01.2026 18.02.202…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD, HYDERABAD

In the result, all the six appeals i

ITA 1872/HYD/2025[2016-17]Status: DisposedITAT Hyderabad18 Feb 2026AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1870 to 1875/Hyd/2025 Assessment Years 2014-2015 to 2019-2020 Vilas Polymer Private The DCIT, Limited, Hyderabad. Central Circle-1(2), vs. PIN – 500 090 Hyderabad – 500 004. PAN AAACV9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA M V Prasad राज" व "ारा /Revenue by: Dr. Narendra Kumar Naik, CIT- DR सुनवाई की तारीख/Date of hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the six appeals i

ITA 1870/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Feb 2026AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1870 to 1875/Hyd/2025 Assessment Years 2014-2015 to 2019-2020 Vilas Polymer Private The DCIT, Limited, Hyderabad. Central Circle-1(2), vs. PIN – 500 090 Hyderabad – 500 004. PAN AAACV9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA M V Prasad राज" व "ारा /Revenue by: Dr. Narendra Kumar Naik, CIT- DR सुनवाई की तारीख/Date of hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश…

SAGAR BOTHRA,HOWRAH vs. NFAC, DELHI

In the result, the appeal of the assessee is allowed

ITA 2197/KOL/2025[2013-2014]Status: DisposedITAT Kolkata17 Feb 2026AY 2013-2014

Bench: Shri Rajesh Kumar, Am Sagar Bothra Nfac C/O Agarwal Vishwanath & The National Faceless Assessment Centre, 2 Nd Floor, E- Associates, 133/1/1A, S.N. Vs. Banerjee Road, Pushkal Bhawan, Ramp, Jawaharlal Nehru 3Rd Floor, Kolkata-700013, Wb Stadium, New Delhi-110003 (Appellant) (Respondent) Pan No. Anlpb4505H Assessee By : Shri Deep Agarwal, Ar Revenue By : Shri Pampa Ray, Dr Date Of Hearing: 29.01.2026 Date Of Pronouncement: 17.02.2026

For Appellant: Shri Deep Agarwal, ARFor Respondent: Shri Pampa Ray, DR
Section 142(1)Section 143(1)Section 148Section 151ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM Sagar Bothra NFAC C/o Agarwal Vishwanath & The National Faceless Assessment Centre, 2 nd Floor, E- Associates, 133/1/1A, S.N. Vs. Banerjee Road, Pushkal Bhawan, Ramp, Jawaharlal Nehru 3rd Floor, Kolkata-700013, WB Stadium, New Delhi-110003 (Appellant) (Respondent) PAN No. ANLPB4505H Assessee by : Shri Deep Agarwal, AR Revenue by : Shri Pampa Ray, DR Date of hearing: 29.01.2026 Date of pronouncement: 17.02.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order passed by the National…

INCOME TAX OFFICER, WARD-8(1), HYDERABAD vs. DAGUMATI SWATHI, HYDERABAD

In the result, the appeal filed by the revenue being devoid and bereft of any substance is dismissed in terms of our aforesaid observations

ITA 1638/HYD/2025[2013-14]Status: DisposedITAT Hyderabad30 Jan 2026AY 2013-14

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 13Section 142(1)Section 144Section 147Section 148Section 148ASection 149(1)(b)Section 151A

…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.1638/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2013-14) Income Tax Officer, VS. Dagumati Swathi, Ward-8(1), Hyderabad. Hyderabad. PAN: FBMPS4778H (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri Phaneedra Nag, CA Assessee Represented by राज"वका""त"न"ध"व/ : Shri A P Babu, Sr. AR Department Represented by सुनवाईसमा…

GOVIND MANSHARAM DINGWA,MUMBAI vs. INCOME TAX OFFICER - 22(1)(1), MUMBAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 5020/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Jan 2026AY 2016-17

Bench: Shri Sandeep Gosain

Section 147Section 148Section 148ASection 250Section 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI“SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 5019 & 5020 /MUM/2025 (AYs: 2015-16 & 2016-17) Govind Mansharam vs. Income Tax Officer- Dingwa 22(1)(1) 606, 3 Navratna CHS, Room No. 319, Piramal Prabhat Colony, Near Chambers, Lalbaug, JakuCluSantacruz (E), Mumbai-400012. Mumbai-400055. PAN/GIR No:AQEPD9599B (Appellant) (Respondent) Appellant by Shri Jigar Mehta Respondent by Shri Rajesh Sakhardande, Sr. DR Date of Hearing 30.10.2025 Date of 30.01.2026 Pronouncement O R D E R PER SANDEEP GOSAIN, JM: These two appeals have been filed by the as…

GOVIND MANSHARAM DINGWA,MUMBAI vs. INCOME TAX OFFICER - 22(1)(1), MUMBAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 5019/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Jan 2026AY 2015-16

Bench: Shri Sandeep Gosain

Section 147Section 148Section 148ASection 250Section 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI“SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 5019 & 5020 /MUM/2025 (AYs: 2015-16 & 2016-17) Govind Mansharam vs. Income Tax Officer- Dingwa 22(1)(1) 606, 3 Navratna CHS, Room No. 319, Piramal Prabhat Colony, Near Chambers, Lalbaug, JakuCluSantacruz (E), Mumbai-400012. Mumbai-400055. PAN/GIR No:AQEPD9599B (Appellant) (Respondent) Appellant by Shri Jigar Mehta Respondent by Shri Rajesh Sakhardande, Sr. DR Date of Hearing 30.10.2025 Date of 30.01.2026 Pronouncement O R D E R PER SANDEEP GOSAIN, JM: These two appeals have been filed by the as…

SP CHIDAMBARAM,KANCHIPURAM vs. ITO, WARD 1, KANCHIPURAM, KANCHIPURAM

ITA 3934/CHNY/2025[2020-21]Status: DisposedITAT Chennai29 Jan 2026AY 2020-21

Bench: Ms. Padmavathy S. & Shri Manu Kumar Giriआयकर अपील सं./Ita No. 3934/Chny/2025 निर्धारण वर्ष/Assessment Year: 2020-21 Sp Chidambaram 21-A/6, Vallal Pachiyappan Street, Kancheepuram-631501 Tamil Nadu [Pan: Aachc 3681 B] (अपीलार्थी/Appellant) V. The Ito, Ward (1), Kancheepuram, 96, Munuswamy Mudaliar Avenue, Kancheepuram-631501 (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By Mr. K. Subash Anbarasu, Adv प्रत्यर्थी की ओर से / Respondent By Ms. Gouthami Manivasagam, Addl. Cit सुनवाईकीतारीख/Date Of Hearing 28.01.2025 घोषणाकीतारीख /Date Of Pronouncement 29.01.2026 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 17.12.2025 For Ay 2020-21. 2. At The Outset, We Notice That The Assessee By The Ground No.4 Challenges The Jao Jurisdiction To Issue Notice U/S148 Dated 29.03.2024 Of The Act. :: 2 ::

Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI सुश्री पद्मावती एस, लेखा सदस्य एवं श्री मनु कुमार गिरि, न्यायिक सदस्य के समक्ष BEFORE MS. PADMAVATHY S., ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No. 3934/Chny/2025 निर्धारण वर्ष/Assessment Year: 2020-21 SP CHIDAMBARAM 21-A/6, Vallal Pachiyappan Street, Kancheepuram-631501 Tamil Nadu [PAN: AACHC 3681 B] (अपीलार्थी/Appellant) v. The ITO, Ward (1), Kancheepuram, 96, Munuswamy Mudaliar Avenue, Kancheepuram-631501 (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by Mr. K. Subash…

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

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ 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 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/R…

INCOME TAX OFFICER, WARD-1, NIZAMABAD vs. BHARAT THAKKER KALPANA, NIZAMABAD

In the result, appeal of the Revenue is dismissed

ITA 1456/HYD/2025[2017-18]Status: DisposedITAT Hyderabad28 Jan 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1456/Hyd/2025 Assessment Year 2017-2018 The Income Tax Officer, Bharat Thakker Kalpana Ward-1, Nizamabad – 503 001. Vs. Nizamabad. Pan Afkpt4232Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: -None- राज" व "ारा /Revenue By: Ms P Sumitha, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13.01.2026 घोषणा की तारीख/Pronouncement: 28.01.2026 आदेश/Order

For Appellant: -None-For Respondent: MS P Sumitha, Sr. AR
Section 143(1)(a)Section 144BSection 147Section 148Section 148ASection 151A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1456/Hyd/2025 Assessment Year 2017-2018 The Income Tax Officer, Bharat Thakker Kalpana Ward-1, NIZAMABAD – 503 001. vs. NIZAMABAD. PAN AFKPT4232Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: -None- राज" व "ारा /Revenue by: MS P Sumitha, Sr. AR सुनवाई की तारीख/Date of hearing: 13.01.2026 घोषणा की तारीख/Pronouncement: 28.01.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT : This appeal by the Revenu…

GANESAN NEELAMEGAM,KANCHEEPURAM vs. ITO,WARD 1 KANCHEEPURAM, KANCHEEPURAM

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

ITA 3131/CHNY/2025[2018-19]Status: DisposedITAT Chennai28 Jan 2026AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3131/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Ganesan Neelamegam, The Income Tax Officer, No.116/112, North Street, Vs. Ward 1, Ayyampettai S.O, Kancheepuram. Ayyampettai, Kancheepuram – 631 601. Pan: Aeypn 9036M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. Srinithi, Advocate For Shri N.V. Balaji, Advocate ""यथ" क" ओर से/Respondent By : Shri N. Rajakumar, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 28.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 28.01.2026

For Appellant: Ms. Srinithi, AdvocateFor Respondent: Shri N. Rajakumar, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 250

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ 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 No.: 3131/CHNY/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Ganesan Neelamegam, The Income Tax Officer, No.116/112, North Street, Vs. Ward 1, Ayyampettai S.O, Kancheepuram. Ayyampettai, Kancheepuram – 631 601. PAN: AEYPN 9036M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. Srinithi, Advocate For Shri N.V. Balaji, Advoca…

SUN POWER LIFE BATTERY CENTRE,KOVILPATTI vs. ITO WARD 2, TUTICORIN, TUTICORIN

ITA 3390/CHNY/2025[2018-19]Status: DisposedITAT Chennai27 Jan 2026AY 2018-19

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita No 3390/Chny/2025 निर्धारण वर्ष/Assessment Year: 2018-19 Sun Power Life Battery Centre Ito Ward 2 Tuticorin No. 23H-25, Krishnan Kovil St, Kovilpatti-628501 19A Main Building, West Greater Cotton Road, Tuticorin-628001 [Pan: Abnfs 4366 B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By : Mr. K. Balasubramanian Advocate प्रत्यर्थी की ओर से /Respondent By : Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 21.01.2026 घोषणा की तारीख / Date Of Pronouncement : 27.01.2026 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 14.10.2025 For Ay 2018-19.

For Appellant: Mr. K. BalasubramanianFor Respondent: Ms. Gouthami
Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ सुश्री पद्मावती एस, लेखा सदस्य के समक्ष श्री मनु कुमार गिरि, न्यायिक सदस्य एवं BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No 3390/Chny/2025 निर्धारण वर्ष/Assessment Year: 2018-19 SUN POWER LIFE BATTERY CENTRE ITO WARD 2 TUTICORIN No. 23H-25, Krishnan Kovil St, Kovilpatti-628501 19A MAIN BUILDING, WEST GREATER COTTON ROAD, TUTICORIN-628001 [PAN: ABNFS 4366 B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee by : Mr. K. Balasubraman…

SHANMUGAM CHINNIA GOUNDER,COIMBATORE vs. ITO NON CORP WARD 1(1), COIMBATORE, COIMBATORE

ITA 3366/CHNY/2025[2018-19]Status: DisposedITAT Chennai27 Jan 2026AY 2018-19

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita No 3366/Chny/2025 निर्धारण वर्ष/Assessment Year: 2018-19 Shanmugam Chinnia Gounder V. No. 240, Sasthiri Street, Avinashi Road Br Puram, Peelamedu, Coimbatore-641 004 [Pan: Afkpc 1564 Q] (अपीलार्थी/Appellant) Ito Ncw 1(1) Све, Annexe Building, Tamil Nadu (प्रत्यर्थी/Respondent) Mr. Abhishek Murali, C.A. अपीलार्थी की ओर से / Assessee By : प्रत्यर्थी की ओर से / Respondent By : Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 21.01.2026 घोषणा की तारीख / Date Of Pronouncement : 27.01.2026 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 28.05.2024 For Ay 2018-19.

For Respondent: Ms. Gouthami
Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ सुश्री पद्मावती एस, लेखा सदस्य के समक्ष श्री मनु कुमार गिरि, न्यायिक सदस्य एवं BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No 3366/Chny/2025 निर्धारण वर्ष/Assessment Year: 2018-19 SHANMUGAM CHINNIA GOUNDER v. No. 240, Sasthiri Street, Avinashi Road BR Puram, Peelamedu, Coimbatore-641 004 [PAN: AFKPC 1564 Q] (अपीलार्थी/Appellant) ITO NCW 1(1) СВЕ, Annexe Building, Tamil Nadu (प्रत्यर्थी/Respondent) MR. Abhishek Murali, C.A. अपीलार्थी की ओर से / Assessee by :…

DGL DIST GOVT TEACHERS CO-OPERATIVE SOCIETY LIMITED,DINDIGUL vs. THE INCOME TAX OFFICER, DINDIGUL

ITA 3341/CHNY/2025[2019-20]Status: DisposedITAT Chennai27 Jan 2026AY 2019-20

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita No 3341/Chny/2025 निर्धारण वर्ष/Assessment Year: 2019-20 Dgl Dist Govt Teachers Co- Operative Society Limited 23D, Krishna Road 2Nd Street, Dindigul, Tamil Nadu 624001 [Pan: Aacad0679F] (अपीलार्थी/Appellant) V. Ito Che-W-(501)(91) Chennai (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By : None प्रत्यर्थी की ओर से /Respondent By : Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 21.01.2026 घोषणा की तारीख / Date Of Pronouncement : 27.01.2026 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 18.07.2025 For Ay 2019-20.

For Appellant: NONEFor Respondent: Ms. Gouthami
Section 144BSection 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No 3341/Chny/2025 निर्धारण वर्ष/Assessment Year: 2019-20 DGL DIST GOVT TEACHERS CO- OPERATIVE SOCIETY LIMITED 23D, KRISHNA ROAD 2ND STREET, DINDIGUL, TAMIL NADU 624001 [PAN: AACAD0679F] (अपीलार्थी/Appellant) v. ITO CHE-W-(501)(91) CHENNAI (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee by : NONE प्रत्यर्थी की ओर से /Respondent by : Ms. Gouthami Manivasagam, Addl. CIT सुनवाई की तारीख/Date of Hearing : 21.01.2026 घोषणा की तारीख / Date of Pronouncement :…

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