Kankanala Ravindra Reddy v. ITO

156 Taxmann.com 178High Court2023#422 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 366,470 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

The Chennai Co-Op. Societies Employees Co-Op. and Society Ltd., Chennai vs. PCIT-8, Chennai

In the result, appeal filed by the assessee is allowed

ITA 1157/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Sept 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Suresh, CAFor Respondent: Mr.Bipin C.N., CIT
Section 139(1)Section 144BSection 148Section 151ASection 263Section 80ASection 80P

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1157/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. The Chennai Co-op. Societies – The PCIT-8, Employees Co-op. T & C - Chennai. Society Ltd., No X 158, No.7 & 8, II Floor, Davidson Street, Chennai-600 001 [PAN: AADAT 9673 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.B. Suresh, CA ""यथ" क" ओर से /Res…

Income Tax Officer, Infinity Towers, Sankarmatham Road vs. Ammaji Chennupati, Rajeevnagar, Kurmannapalem

In the result, the appeal of the revenue is dismissed, while the additional ground of cross-objection of the assessee is allowed in terms of our aforesaid observations

ITA 441/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam09 Sept 2025AY 2017-18

Bench: Us:

Section 10(38)Section 147Section 148Section 148ASection 69

…आयकर अपीलीय अधिकरण, विशाखापटणम पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench श्री रिीश सूद, माननीय न्याययक सदस्य एिं श्री एस. बालकृष्णन, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI BALAKRISHNAN. S, HON’BLE ACCOUNTANT MEMBER, आयकर अपीलसं./I.T.A.No.441/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Income Tax Officer Vs. Ammaji Chennupati Ward-2(5) Rajeevnagar Visakhapatnam Kurmannapalem [PAN : AYZPC3377M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.07/Viz/2025 (Arising out of आयकर अपील सं./I.T.A.No.441/Viz/2024) (निर्धारण वर्ा/ Assessment Year:…

Chinnappan Peter Francis, Kumbakonam vs. ITO, Ward-1, Kumbakonam

In the result, appeal filed by the assessee is allowed

ITA 1484/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 Sept 2025AY 2018-19

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1484/Chny/2025 धनिाारण वर्ा / Assessment Year: 2018-19 M/S. Chinnappan Peter Ito, Francis, Vs. Ward I, No. 113, Kamraj Road, Kumbakonam. Bishops House, Kumbakonam – 612 001. Tamil Nadu. [Pan: Bwspp-2816-G] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) (अपीलाथी/Appellant) (प्रत्यथी/Respondent) : Mr. Y. Sridhar, F.C.A अपीलाथी की ओर से/ Appellant By प्रत्यथी की ओर से /Respondent By : Mr. R. Raghupathy, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 05.08.2025 : 09.09.2025 घोर्णा की तारीख /Date Of Pronouncement आदेश / O R D E R Per S.R.Raghunatha, Am. This Appeal By The Assessee Is Arising Out Of The Order Dated 17.04.2025, Passed By The Commissioner Of Income Tax (Appeal), Nfac, Delhi For The Assessment Year 2018-19 Against The Order U/S.147 R.W.S. 144 Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) Passed By The Ito (Assessing Officer), Ward I, Thanjavur Dated 30.01.2024. 2. At The Outset, The Ld. Ar For The Assessee Mr.Y.Sridhar, Advocate For The Assessee Has Raised An Additional Ground Relating To Jurisdiction Of Jurisdictional Assessing Officer (‘Jao’) In The Light Of The Cbdt Notification Dated 29.03.2022 & The Decision Of The Hon’Ble Madras High Court In The Case Of Tvs Credit Services Ltd. Vs. Dcit (W.P.No.22402 Of 2024 Dated 24.06.2025). The Ld.Dr, Mr.R.Raghupathy, Addl.Cit, Objected Admission Of Additional Ground Raised By The Assessee.

For Respondent: Mr. R. Raghupathy, Addl.CIT
Section 139(1)Section 147Section 148Section 148ASection 151A

…आयकर अपीलीय अधिकरण’ ‘ए’ न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री एबी टी वर्की, न्यायिर्क सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1484/Chny/2025 धनिाारण वर्ा / Assessment Year: 2018-19 M/s. CHINNAPPAN PETER ITO, FRANCIS, vs. Ward I, No. 113, Kamraj Road, Kumbakonam. Bishops House, Kumbakonam – 612 001. Tamil Nadu. [PAN: BWSPP-2816-G] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) (अपीलाथी/Appellant) (प्रत्यथी/Respondent) : Mr. Y. Sridhar, F.C.A अपीलाथी की ओर…

Assistant Commissioner of Income Tax, Nungambakkam vs. Pawan Cargo Forwards Pvt Ltd, Chennai

In the result, appeal filed by the revenue is dismissed in terms above and cross objection filed by the assessee become infructuous in terms of our above order

ITA 3116/CHNY/2024[2013-14]Status: DisposedITAT Chennai08 Sept 2025AY 2013-14

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकरअपील सं./ Ita No.3116/Chny/2024 (िनधा&रणवष& / Assessment Year: 2013-14) The Asst. Commissioner Of Income Pawan Cargo Forwards Pvt. Ltd., Tax, Vs. 518, Mkn Road, Pawan Imperia, Circle-1(Ltu) Alandur Mkn Road, Chennai. Chennai – 600 016. [Pan: Aaccp 2477P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: 26.06.2025
Section 148Section 148ASection 151

…आयकर अपीलीय अिधकरण’ ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी एस. आर. रघुनाथा, लेखा सद" के सम%। BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपील सं./ ITA No.3116/Chny/2024 (िनधा&रणवष& / Assessment Year: 2013-14) The Asst. Commissioner of Income Pawan Cargo Forwards Pvt. Ltd., Tax, Vs. 518, MKN Road, Pawan Imperia, Circle-1(LTU) Alandur MKN Road, Chennai. Chennai – 600 016. [PAN: AACCP 2477P] (अपीलाथ"/Appellant) (""यथ"/Respondent) C.O No.3/Chny/2025 (Arises in ITA…

Jayaraman Rudrasekar, Vellore vs. DCIT, Central Circle-1(4), Chennai

In the result, appeal filed by the assessee is allowed

ITA 1142/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Sept 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.N. Arjun Raj, AdvocateFor Respondent: Ms.Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1142/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. Jayaraman Rudrasekar, The DCIT, Plot No.151, 1st Main Road, Central Circle-1(4), Vaibhav Nagar, Chennai. 3rd Phase, Bramhapuram, Vellore-632 014. [PAN: BAFPR 4103 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.N. Arjun Raj, Advocate ""यथ" क" ओर से /Resp…

DCIT, CC-3, Ludhiana, Kitchlu Nagar vs. Mani Ram Balwant Rai HUF, Civil Lines

In the result, Cross Objection filed by the assessee is allowed and appeal of the Revenue is dismissed

ITA 1042/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh01 Sept 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1042/Chd/2024 "नधा"रण वष" / Assessment Year: 2019-20 The Dcit, Mani Ram Balwant Rai, Huf, Central Circle-3, Vs Civil Lines, Opposite Session Court(Old) Kitchlu Nagar, Ludhiana. Ludhiana. "थायी लेखा सं./Pan No: Aaghm1535C अपीलाथ"/Appellant ""यथ"/Respondent & C.O. 43/Chd/2024 In आयकर अपील सं./ Ita No. 1042/Chd/2024 "नधा"रण वष" / Assessment Year: 2019-20 Mani Ram Balwant Rai, Huf, The Dcit, Civil Lines, Opposite Session Court(Old) V Central Circle-3, Ludhiana. S Kitchlu Nagar, Ludhiana. "थायी लेखा सं./Pan No: Aaghm1535C अपीलाथ"/Appellant ""यथ"/Respondent Revenue By : Smt. Kusum Bansal, Cit Dr Assessee By : Shri Pankaj Bhalla, Ca & Shri Hunny Bajaj, Advocate Date Of Hearing : 17.07.2025 Date Of Pronouncement : 01.09.2025 Hybrid Hearing O R D E R Per Rajpal Yadav, Vp

For Appellant: Shri Pankaj Bhalla, CA and Shri Hunny Bajaj, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132(1)Section 147Section 148Section 148ASection 151Section 151A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1042/CHD/2024 "नधा"रण वष" / Assessment Year: 2019-20 The DCIT, Mani Ram Balwant Rai, HUF, Central Circle-3, Vs Civil Lines, Opposite Session Court(Old) Kitchlu Nagar, Ludhiana. Ludhiana. "थायी लेखा सं./PAN NO: AAGHM1535C अपीलाथ"/Appellant ""यथ"/Respondent & C.O. 43/CHD/2024 in आयकर अपील सं./ ITA No. 1042/CHD/2024 "नधा"रण वष" / Assessment Year: 2019-20 Mani Ram Balwant Rai, HUF, The DCIT,…

Gaurav Logistics, Chennai vs. ITO, Ncw-4(3), Chennai

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

ITA 1111/CHNY/2025[2015-16]Status: DisposedITAT Chennai29 Aug 2025AY 2015-16

Bench: Shri George George Kand Shri Jagadishआयकर अपीलसं/.Ita No.:1111/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 Gaurav Logistics, Income Tax Officer 32, Gaurav Vara, New Avadi Road, Vs. Non Corporate Ward 4(3), Chennai 600 010. Chennai. [Pan: Aaffg-1902-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Hithesh, Advocate ""यथ" क" ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 28.08.2025 घोषणा क" तारीख/Date Of Pronouncement : 29.08.2025 आदेश/ O R D E R Per George George K: This Appeal Filed At The Instance Of The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) Delhi Dated 14.02.2025 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’) For The Assessment Year 2015-16. 2. At The Very Outset, We Notice That The Ld. Counsel For The Assessee Filed A Memorandum Of Addition Grounds Of Appeal Challenging The Validity Of The Assumption Of Jurisdiction For Issuance Of Notice Under Section 148 Of Gaurav Logistics

For Appellant: Shri Hithesh, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT
Section 148Section 250

…अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे" IN THE INCOME TAX APPELLATE TRIBUNAL‘C’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"" एवं "ी जगदीश,लेखा सद" के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपीलसं/.ITA No.:1111/CHNY/2025 िनधा"रण वष"/Assessment Year: 2015-16 Gaurav Logistics, Income Tax Officer 32, Gaurav Vara, New Avadi Road, Vs. Non Corporate Ward 4(3), Chennai 600 010. Chennai. [PAN: AAFFG-1902-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Hithesh, Advocate ""यथ" क" ओर से/Respondent by : Ms. R. Anita, Addl. CIT सुनवाई क" तारीख/Date of Hearing :…

Kandasamy Selvaraj, Thothukudi vs. DCIT, Central Circle-1, Madurai

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

ITA 1852/CHNY/2025[2020-21]Status: DisposedITAT Chennai26 Aug 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1852/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 V. Kandasamy Selvaraj, The Dcit, 66A-20, Ambal Nagar, Central Circle-1, Madurai Main Road, Madurai-2. Vilathikulam-628 907. Thoothukudi District. [Pan: Baips 2224 P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.Balasubramanian, AdvFor Respondent: Mr.Veeramany.K., IRS
Section 144Section 144BSection 147Section 148

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1852/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 v. Kandasamy Selvaraj, The DCIT, 66A-20, Ambal Nagar, Central Circle-1, Madurai Main Road, Madurai-2. Vilathikulam-628 907. Thoothukudi District. [PAN: BAIPS 2224 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Balasubramanian, Adv. ""यथ" क" ओर से /Respo…

Furshana Garments, Chennai vs. ITO, Ncw-11(3), Chennai

In the result, appeal filed by the assessee is allowed

ITA 1177/CHNY/2025[2016-17]Status: DisposedITAT Chennai25 Aug 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.N. Arjun Raj, AdvocateFor Respondent: Ms. Anitha, Addl.CIT
Section 147Section 148Section 148ASection 151Section 151ASection 3

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1177/Chny/2025 िनधा"रण वष"/Assessment Year: 2016-17 v. Furshana Garments, The ITO, No.23, II Narayanan Street, Non-Corporate Ward-11(3), Seven Wells, Chennai. Chennai-600 001. [PAN: AAAFF 7033 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.N. Arjun Raj, Advocate ""यथ" क" ओर से /Respondent by : Ms. Anitha, A…

Chahida Begam, Puducherry vs. Income Tax Officer, Ward 3, Puducherry Range, Income Tax Office, Puducherry

In the result, appeal filed by the assessee is allowed

ITA 1219/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Aug 2025AY 2019-20

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

For Appellant: Mr.Hithesh, AdvocateFor Respondent: Ms.Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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 आयकर अपील सं./ITA No.1219/Chny/2025 िनधा"रणवष"/Assessment Year: 2019-20 v. Chahida Begam, The ITO, 5 A, Mulla Street, Ward-3, Pondicherry-605 001. Puducherry Range. [PAN: BXEPC 1448 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Hithesh, Advocate ""यथ" क" ओर से /Respondent by : Ms.Anitha, Addl.CIT सुनवाईक"तारीख/Date of Hear…

Manickam Chettiar Velmurugan, Chennai vs. ITO, Ncc-19(1), Chennai

In the result, appeals filed by the assessee are allowed

ITA 1166/CHNY/2025[2016-17]Status: DisposedITAT Chennai22 Aug 2025AY 2016-17

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

For Appellant: Mr.Hithesh, AdvocateFor Respondent: Ms.Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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 आयकर अपील सं./ITA Nos.1165 & 1166/Chny/2025 िनधा"रणवष"/Assessment Years: 2015-16 & 2016-17 v. Manickam Chettiar Velmurugan, The ITO, 59/21 Nisa Castle, Non Corporate Circle-19(1), Balakrishnan Street, Chennai. West Mambalam, Chennai-600 083. [PAN: AFPPV 6974 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Hithesh, Advocate "…

Manickam Chettiar Velmurugan, Chennai vs. ITO, Ncc-19(1), Chennai

In the result, appeals filed by the assessee are allowed

ITA 1165/CHNY/2025[2015-16]Status: DisposedITAT Chennai22 Aug 2025AY 2015-16

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

For Appellant: Mr.Hithesh, AdvocateFor Respondent: Ms.Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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 आयकर अपील सं./ITA Nos.1165 & 1166/Chny/2025 िनधा"रणवष"/Assessment Years: 2015-16 & 2016-17 v. Manickam Chettiar Velmurugan, The ITO, 59/21 Nisa Castle, Non Corporate Circle-19(1), Balakrishnan Street, Chennai. West Mambalam, Chennai-600 083. [PAN: AFPPV 6974 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Hithesh, Advocate "…

Chellappan Sankaranathan, Sivaganga vs. ACIT, International Taxation Circle, Madurai

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

ITA 930/CHNY/2025[2019-20]Status: DisposedITAT Chennai19 Aug 2025AY 2019-20

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita No.930/2025 (िनधा(रणवष( / Assessment Year: 2019-20)

For Appellant: Mr.N.V. Narayanan, AdvocateFor Respondent: Ms.Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148A

…आयकर अपीलीय अिधकरण’ ’सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी जगदीश, लेखा सद" के सम'। BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपील सं./ ITA No.930/2025 (िनधा(रणवष( / Assessment Year: 2019-20) Chellappan Sankaranathan, v. The ACIT, No.33, New No.105, EM Street, International Taxation Circle, Puduvayal, Sivaganga, Madurai. Tamilnadu-630 108. [PAN:AAWPS 4474 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.N.V. Narayanan, Advocate ""यथ" क" ओर…

Loganathan Dhandapani, Chennai vs. ACIT, Ncc-3(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2240/CHNY/2024[2018-19]Status: DisposedITAT Chennai14 Aug 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.2240/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 v. Mr. Loganathan Dhandapani, The ACIT, No.6, Avvai Street, Non Corporate Circle-3(1), Jawahar Nagar S.O., Chennai. Chennai-600 082. [PAN: AGAPD 1119 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.N. Arjun Raj, Advocate : ""यथ" क" ओर से /Respondent by Mr.M. Mohan Babu,…

Riaz Ali, Tiruvarur vs. ITO, Int Tax Ward 2(1), Chennai

In the result, appeal filed by the assessee is allowed in terms of our above order

ITA 790/CHNY/2025[2018-19]Status: DisposedITAT Chennai31 Jul 2025AY 2018-19

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita No.790/2025 (धििाारणवर्ा / Assessment Year: 2018-19) Riaz Ali, Vs. Income Tax Officer, No.2-A, Puliyangudi North (International Taxation)-2(1), Street, Koothanallur, Tiruvarur, Chennai. Tamil Nadu-614 101. [Pan:Auepr2020H] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Ms.T.V.Muthu Abirami, Advocate प्रत्यर्थी की ओर से /Respondent By : Ms.Gouthami Manivasagam,Jcit. सुनवाई की तारीख/Date Of Hearing : 17.07.2025 घोषणा की तारीख /Date Of Pronouncement : 31.07.2025 आदेश / O R D E R Manu Kumar Giri () This Appeal By The Assessee Is Arising Out Of The Final Assessment Order Dated 06.01.2025, Passed By The Income Tax Officer, Intl Taxn Ward 2(1) Che, Chennai For The Assessment Year 2018-19 U/S.147 R.W.S. 144C (13) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) In Pursuant To The Directions Of The Dispute Resolution Panel-2, Bengaluru Dated 26.12.2024. 2 Ita No.790/Chny/2025 (Ay 2018-19) Riaz Ali

For Appellant: Ms.T.V.Muthu Abirami, AdvocateFor Respondent: Ms.Gouthami Manivasagam,JCIT
Section 127Section 144BSection 147Section 148Section 148ASection 54

…आयकर अपीलीय अधिकरण’ ‘बी’ न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री जगदीश, लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपील सं./ ITA No.790/2025 (धििाारणवर्ा / Assessment Year: 2018-19) Riaz Ali, Vs. Income Tax Officer, No.2-A, Puliyangudi North (International Taxation)-2(1), Street, Koothanallur, Tiruvarur, Chennai. Tamil Nadu-614 101. [PAN:AUEPR2020H] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Ms.T.V.Muthu…

Pandyan Automobiles Pvt. Ltd., Madurai vs. DCIT, Corporate Circle, Chennai

In the result, appeal filed by the assessee is allowed in terms of our above order

ITA 945/CHNY/2025[2013-14]Status: DisposedITAT Chennai30 Jul 2025AY 2013-14

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.945/Chny/2025 ननिाारण वर्ा/Assessment Year: 2013-14 V. Pandyan Automobiles Private Deputy Commissioner Of Limited, Income Tax, No.48 Bye Pass Road, Madurai, Corporate Circle, Tamil Nadu-625 016. Madurai. [Pan: Aadcp5203C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. S.Sridhar, Advocate प्रत्यर्थी की ओर से /Respondent By : Ms. R.Anitha, Addl. Cit सुनवाईकीतारीख/Date Of Hearing : 29.07.2025 : घोर्णाकीतारीख /Date Of Pronouncement 30.07.2025

For Appellant: Mr. S.Sridhar, AdvocateFor Respondent: Ms. R.Anitha, Addl. CIT
Section 144BSection 147Section 148Section 148A

…आयकर अपीलीय अधिकरण, ‘’सी’’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.945/Chny/2025 ननिाारण वर्ा/Assessment Year: 2013-14 v. Pandyan Automobiles Private Deputy Commissioner of Limited, Income Tax, No.48 Bye Pass Road, Madurai, Corporate Circle, Tamil Nadu-625 016. Madurai. [PAN: AADCP5203C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellan…

Kuppusamy Muthuvel, Coimbatore vs. ITO, Ward-2(4), Chennai

In the result, appeal filed by the assessee is allowed in terms of our above order

ITA 944/CHNY/2025[2015-16]Status: DisposedITAT Chennai30 Jul 2025AY 2015-16

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.944/Chny/2025 ननिाारण वर्ा/Assessment Year: 2015-16 V. Kuppusamy Muthuvel, The Income Tax Officer, No.23/1 Arasu Elango Street, Ward-2(4), Eripalayajm Po, Udumalpet Tk, Tirupur. Coimbatore, Tamil Nadu-642126 [Pan: Axepm0652R] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr. S.Sridhar, Advocate : प्रत्यर्थी की ओर से /Respondent By Ms. R.Anitha, Addl. Cit सुनवाईकीतारीख/Date Of Hearing : 29.07.2025 घोर्णाकीतारीख /Date Of Pronouncement : 30.07.2025

Section 144BSection 147Section 148Section 148A

…आयकर अपीलीय अधिकरण, ‘’सी’’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.944/Chny/2025 ननिाारण वर्ा/Assessment Year: 2015-16 v. Kuppusamy Muthuvel, The Income Tax Officer, No.23/1 Arasu Elango Street, Ward-2(4), Eripalayajm PO, Udumalpet TK, Tirupur. Coimbatore, Tamil Nadu-642126 [PAN: AXEPM0652R] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Ap…

Kumaresan Bhagavathiperumal Pillai, Kanyakumari vs. The Income Tax Officer, International Taxation Ward, Tuticorin

In the result, appeal filed by the assessee is allowed in terms of our above order

ITA 1357/CHNY/2025[2018-19]Status: DisposedITAT Chennai28 Jul 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.1357/Chny/2025 ननिाारण वर्ा/Assessment Year: 2018-19 V. Kumaresan Bhagavathiperumal Pillai, The Ito, 12-5 G/4, Kumaragam Garden, International Taxation Ward, Channel Street, Vadakkoor, Thovalai, Tuticorin. Kanyakumari 629 302. [Pan: Ahepb 2348 F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr. N. Arjun Raj, Advocate प्रत्यर्थी की ओर से /Respondent By : Ms. Gauthami Manivasagam, Jcit सुनवाईकीतारीख/Date Of Hearing : 17.07.2025 घोर्णाकीतारीख /Date Of Pronouncement : 28.07.2025 आदेश / O R D E R Per Manu Kumar Giri, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals) Chennai-16, (Hereinafter In Short ‘The Ld.Cit(A)’), Dated 31.07.2024 For The Assessment Year (Hereinafter In Short ‘Ay’) 2018-19. 2. The Registry Has Noted Delay Of ‘224’ Days In Filing The Appeal. Considering The Period Of Delay & Reasons Pleaded, We Condone The Delay & Admit The Appeal For Adjudication. Kumaresan Bhagavathiperumal Pillai :: 2 :: 3. At The Outset, The Ld. Counsel For The Assessee Has Raised An Additional Ground Relating To Jurisdiction Of Jurisdictional Assessing Officer (‘Jao’) In The Light Of The Cbdt Notification Dated 29.03.2022. The Ld.Dr, Ms. Gauthami Manivasagam, Jcit, Objected Admission Of Additional Ground Raised By The Assessee.

For Respondent: Ms. Gauthami Manivasagam
Section 144BSection 147Section 148Section 148A

…आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री मनु कुमार गिरर, न्यागिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1357/Chny/2025 ननिाारण वर्ा/Assessment Year: 2018-19 v. Kumaresan Bhagavathiperumal Pillai, The ITO, 12-5 G/4, Kumaragam Garden, International Taxation Ward, Channel Street, Vadakkoor, Thovalai, Tuticorin. Kanyakumari 629 302. [PAN: AHEPB 2348 F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant by Mr. N. Arjun Raj,…

Income Tax Officer, Delhi vs. Paras Jain, Delhi

In the result, appeal of Revenue in ITA No

ITA 3554/DEL/2024[2018-19]Status: DisposedITAT Delhi20 Jun 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Naveen Chandrathe Income-Tax Officer Vs. Shri Paras Jain Ward – 58(7) 164-B, Gali No. - 5 Delhi Azad Nagar, East Delhi

For Appellant: Shri Ajit Gandhi, CAFor Respondent: Ms. Harpreet Kaur Hansra Sr. DR
Section 147Section 148Section 148ASection 151ASection 69Section 69C

…ITA No. 3554/DEL/2024 (A.Y. 2018-19) The Income-tax Officer Vs Shri Paras Jain IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER The Income-tax Officer Vs. Shri Paras Jain Ward – 58(7) 164-B, Gali No. - 5 Delhi Azad Nagar, East Delhi PAN – AORPJ 9777 N (Applicant) (Respondent) Assessee By : Shri Ajit Gandhi, CA Department By : Ms. Harpreet Kaur Hansra Sr. DR Date of Hearing : 20.05.2025 Date of Pronouncement : 20.06.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the Revenue is directed against the…

Astt. Commissioner of Income Tax, Circle-4, Ludhiana, Aayakar Bhawan vs. Waryam Steel Casting Private Limited, Kanganwal Road

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 757/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR
Section 115JSection 148Section 250

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकरअपीलसं./ ITA No. 715 /Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 M/s Waryam Steel Castings Private बनाम The DCIT Limited, Circle-4, Ludhiana Kanganwal Road, Jugiana, Ludhiana, Punjab-141010 "ायीलेखासं./PAN NO: AAACW1494P अपीलाथ"/Appellant ""थ"/Respondent आयकरअपीलसं./ ITA No. 757/Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 The ACIT बनाम M/s Waryam S…