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

Vasu Saravanan, Chennai vs. ITO, Non Corp Ward 1(6), Chennai

ITA 3331/CHNY/2025[2020-21]Status: DisposedITAT Chennai27 Jan 2026AY 2020-21

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita No 3331/Chny/2025 निर्धारण वर्ष/Assessment Year: 2020-21 Vasu Saravanan Old No 39, New No. 2, Ramasamy Street, T Nagar, Chennai-600 017 [Pan: Apgps 9284 M] (अपीलार्थी/Appellant) V. Ito, Non Corp Ward 1(6) Chennai, Room No. 412, Main Building Ayakar Bhavan, Nungambakka, Chennai, T.N-600034 (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By Mr. Y Sridhar, F.C.A. प्रत्यर्थी की ओर से / Respondent By Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/Date Of Hearing 20.01.2026 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 19.09.2025 For Ay 2020-21.

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 3331/Chny/2025 निर्धारण वर्ष/Assessment Year: 2020-21 VASU SARAVANAN OLD NO 39, NEW NO. 2, RAMASAMY STREET, T NAGAR, CHENNAI-600 017 [PAN: APGPS 9284 M] (अपीलार्थी/Appellant) v. ITO, NON CORP WARD 1(6) CHENNAI, ROOM NO. 412, MAIN BUILDING AYAKAR BHAVAN, NUNGAMBAKKA, CHENNAI, T.N-600034 (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Asse…

Jaya Chandra Rajan, Tirunelveli vs. ITO, Ward 1 Tirunelvel, Tirunelvel

ITA 3329/CHNY/2025[2015-16]Status: DisposedITAT Chennai27 Jan 2026AY 2015-16
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 3329/Chny/2025 निर्धारण वर्ष/Assessment Year: 2015-16 JAYA CHANDRA RAJAN 2/55A RAJAKRISHNAPURAM RAJAKRISHNAPURAM В.О., TIRUNELVELI, TAMIL NADU-627 114 (अपीलार्थी/Appellant) ITO, WARD 1, TIRUNELVEL, WARD 1, TIRUNELVEL, NELLAI, CITY, TIRUCHENDHUR ROAD RAMNATH NAGAR, TIRUNELVELI, T TAMIL NADU-627011 (प्रत्यर्थी/Respondent) Ms. SANCHITA.…

Meka Viraj Gopal Apparao, Nuzvid vs. The Income Tax Officer, Ward -3(1), Vijayawada

In the result, appeal of the Assessee is allowed

ITA 232/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam23 Jan 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita No.232/Viz./2025 Assessment Year 2015-2016 Meka Viraj Gopal Apparao, Kotapadu Estate, Nuzvid The Income Tax Officer, Vs. Mandal, Krishna Ward-3(1), District. Vijayawada – 520 002. Pin – 521 201. Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Mv Prasad, Ca राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 20.01.2026 घोषणा की तारीख/Pronouncement: 23.01.2026 आदेश/Order

For Appellant: Sri MV Prasad, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 142(1)Section 147Section 148Section 148A

…1 ITA.No.232/VIZ./2025 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH : VISAKHAPATNAM AT HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.232/VIZ./2025 Assessment Year 2015-2016 Meka Viraj Gopal Apparao, KOTAPADU ESTATE, Nuzvid The Income Tax Officer, vs. Mandal, Krishna Ward-3(1), District. VIJAYAWADA – 520 002. PIN – 521 201. PAN BGAPM1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: Sri MV Prasad, CA राज" व "ारा /Revenue by: Dr. Aparna Villuri, Sr. AR सुनवाई की तारीख/Date of hearing: 20.01.2026 घोषणा की तारीख/Pronounceme…

Prakash Reddy Vatti, Hyderabad vs. ITO, Ward-11(1), Hyderabad

In the result, appeal of the Assessee is allowed

ITA 1806/HYD/2025[2015-16]Status: DisposedITAT Hyderabad23 Jan 2026AY 2015-16

Bench: Shri Vijay Pal Raoआ.अपी.सं /Ita No.1806/Hyd/2025 Assessment Year 2015-2016 Vatti Prakash Reddy, The Income Tax Officer, Hyderabad – 500 018. Ward-11(1), Hyderabad. Vs. Telangana. Pin – 500 017. Pan Aaspv8120C Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca A Vamseedhar राज" व "ारा /Revenue By: Ms P Sumitha, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 15.01.2026 घोषणा की तारीख/Pronouncement: 23.01.2026 आदेश/Order

For Appellant: CA A VamseedharFor Respondent: MS P Sumitha, Sr. AR
Section 115BSection 144B(7)(vii)Section 148Section 148ASection 149(1)(b)Section 151Section 151ASection 250(6)Section 69A

…1 ITA.No.1806/Hyd./2025 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.1806/Hyd/2025 Assessment Year 2015-2016 Vatti Prakash Reddy, The Income Tax Officer, Hyderabad – 500 018. Ward-11(1), Hyderabad. vs. Telangana. PIN – 500 017. PAN AASPV8120C Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA A Vamseedhar राज" व "ारा /Revenue by: MS P Sumitha, Sr. AR सुनवाई की तारीख/Date of hearing: 15.01.2026 घोषणा की तारीख/Pronouncement: 23.01.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDE…

Jayasankar Natarajan, Chennai vs. ITO, Ncw-1(2), Chennai

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

ITA 3211/CHNY/2025[2017-18]Status: DisposedITAT Chennai23 Jan 2026AY 2017-18

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3211/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18

For Appellant: Shri Raman Goyal, IRS (Retd.) &For Respondent: Ms. R. Kavitha, 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 सु"ी प"मावती एस, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS PADMAVATHY S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3211/CHNY/2025 िनधा"रण वष"/Assessment Year: 2017-18 Shri Jayasankar Natarajan, The Income Tax Officer, No.1, Block No.4, Royal Garden, Vs. Non-Corporate Ward 1(2), Park Avenue, Chennai Kesavaperumalpuram, Chennai – 600 028. PAN: ADXPJ 4971F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Raman Goyal, IRS (Retd.) & Ms. Shi…

Ganesh Chand Suresh Kumar, Chennai vs. ITO, Ncw-3(3), Chennai

ITA 3143/CHNY/2025[2017-18]Status: DisposedITAT Chennai23 Jan 2026AY 2017-18

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3143/Chny/2025 निर्धारण वर्ष/Assessment Year: 2017-18 Shri Ganesh Chand Suresh Kumar, A-2, 1St Floor, Ashok Ganapathim, New No.49, 4Th Main Road, R.A. Puram, Chennai - 600 028. Pan: Brtps 0536A (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By The Income Tax Officer, Vs. Non-Corporate Ward 3(3), Chennai (प्रत्यर्थी/Respondent) : Shri N. Arjun Raj, Advocate : Ms. R. Kavitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 22.01.2026 घोषणा की तारीख/Date Of Pronouncement : 23.01.2026 आदेश/ Order Per George George K: This Appeal Filed By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 18.09.2025, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called `The Act'). The Relevant Assessment Year Is 2017-18. :-2 -:

Section 144BSection 147Section 148Section 148ASection 250

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं सुश्री पद्मावती एस, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS PADMAVATHY S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3143/CHNY/2025 निर्धारण वर्ष/Assessment Year: 2017-18 Shri Ganesh Chand Suresh Kumar, A-2, 1st Floor, Ashok Ganapathim, New No.49, 4th Main Road, R.A. Puram, Chennai - 600 028. PAN: BRTPS 0536A (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant by प्रत्यर्थी की ओर से/Respondent by The Income Tax Officer, Vs. Non-Corporate Ward 3(3), Chennai…

Anthonysamy Innasi, Thanjavur vs. ITO, Ward-1, Thanjavur

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

ITA 3276/CHNY/2025[2020-21]Status: DisposedITAT Chennai22 Jan 2026AY 2020-21

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3276/Chny/2025 निर्धारण वर्ष/Assessment Year: 2020-21 Shri Anthonysamy Innasi, The Income Tax Officer, 187, Melaiyur, Nadar Street, Vs. Ward 1(1), Thiruvidaimarudur, Thanjavur Thanjavur – 612 101. (प्रत्यर्थी/Respondent) Pan: Akfpi 0542L (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By : Shri S. Girish Kumar, Advocate प्रत्यर्थी की ओर से/Respondent By : Ms. R. Kavitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 21.01.2026 घोषणा की तारीख/Date Of Pronouncement : 22.01.2026 आदेश/Order Per George George K: This Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 22.09.2025 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Relevant Assessment Year Is 2020-21. :-2 -:

For Appellant: Shri S. Girish Kumar, AdvocateFor Respondent: Ms. R. Kavitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 250

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं सुश्री प‌द्मावती एस, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS PADMAVATHY S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3276/CHNY/2025 निर्धारण वर्ष/Assessment Year: 2020-21 Shri Anthonysamy Innasi, The Income Tax Officer, 187, Melaiyur, Nadar Street, Vs. Ward 1(1), Thiruvidaimarudur, Thanjavur Thanjavur – 612 101. (प्रत्यर्थी/Respondent) PAN: AKFPI 0542L (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant by : Shri S. Girish Kumar, Advocate प्रत्यर्थी की ओर…

Gnanamani Thuraichi, Tenkasi vs. Income Tax Officer, Ward -1, Tirunelveli

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

ITA 3263/CHNY/2025[2015-16]Status: DisposedITAT Chennai22 Jan 2026AY 2015-16

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3263/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 Smt. Gnanamani Thuraichi, The Income Tax Officer, 7-3-3(8), Palace Street, Vs. Ward 1, Anaikulam, Tirunelveli Kamarajar Nagar, Tenkasi – 627 859. Pan: Bdmpg 5319J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri K. Vishwa Padmanaban, Ca ""यथ" क" ओर से/Respondent By : Ms. R. Kavitha, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 21.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 22.01.2026

For Appellant: Shri K. Vishwa Padmanaban, CAFor Respondent: Ms. R. Kavitha, 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 सु"ी प"मावती एस, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS PADMAVATHY S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3263/CHNY/2025 िनधा"रण वष"/Assessment Year: 2015-16 Smt. Gnanamani Thuraichi, The Income Tax Officer, 7-3-3(8), Palace Street, Vs. Ward 1, Anaikulam, Tirunelveli Kamarajar Nagar, Tenkasi – 627 859. PAN: BDMPG 5319J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri K. Vishwa Padmanaban, CA ""यथ" क" ओर से/Respondent by : Ms. R.…

Anbazhagan Elango, Kanchipuram vs. ITO, Ward-1, Kancheepuram

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

ITA 3249/CHNY/2025[2018-19]Status: DisposedITAT Chennai22 Jan 2026AY 2018-19

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3249/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. R. Kavitha, 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 सु"ी प"मावती एस, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS PADMAVATHY S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3249/CHNY/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Anbazhagan Elango, The Income Tax Officer, 389, PATC Quarters, Vs. Ward 1, Karaipettai, Kancheepuram Kanchipuram – 631 552. PAN: AAUPE 8165E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri N. Arjun Raj, Advocate ""यथ" क" ओर से/Respondent by : Ms. R. Kavitha, Addl.CIT…

Jj709 Eguvarpalayam Paccs, Thiruvallur vs. ITO, Ward-1., Thiruvallur

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

ITA 3216/CHNY/2025[2018-19]Status: DisposedITAT Chennai22 Jan 2026AY 2018-19

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3216/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19

For Appellant: Shri B. Suresh, CAFor Respondent: Ms. R. Kavitha, 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 सु"ी प"मावती एस, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS PADMAVATHY S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3216/CHNY/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/s. JJ709 Eguvarpalayam The Income Tax Officer, Primary Agricultural Co-op Vs. Ward 1, Credit Society Ltd., Tiruvallur Eguvarpalayam Village, Eguvarpalayam Post, Gummidipoondi Taluka, Thiruvallur – 601 201. PAN: AABAJ 1471G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri…

Jayaraman Srinivasan, Chengalpet vs. ITO, Ncw-22(4), Tambaram

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

ITA 3203/CHNY/2025[2016-17]Status: DisposedITAT Chennai22 Jan 2026AY 2016-17

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3203/Chny/2025 िनधा"रण वष"/Assessment Year: 2016-17

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. R. Kavitha, 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 सु"ी प"मावती एस, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS PADMAVATHY S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3203/CHNY/2025 िनधा"रण वष"/Assessment Year: 2016-17 Shri Jayaraman Srinivasan, The Income Tax Officer, 12A, 1st Street, Palur, Vs. Non-Corporate Ward 22(4), Pachambakkam, Cheyyur, Tambaram Chengalpet – 603 312. PAN: CNCPS 5041N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri N. Arjun Raj, Advocate ""यथ" क" ओर से/Respondent…

S 1284 Thathaiyangarpatti Paccs Ltd., Namakkal vs. ITO, Ward-2, Namakkal

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

ITA 3173/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Jan 2026AY 2019-20

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3173/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20

For Appellant: Shri A. Tamilamudan, CAFor Respondent: Ms. R. Kavitha, 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 सु"ी प"मावती एस, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS PADMAVATHY S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3173/CHNY/2025 िनधा"रण वष"/Assessment Year: 2019-20 M/s. S1284 The Income Tax Officer, Thathaiyangarpatty Primary Vs. Ward 2, Agricultural Co-Op Credit Namakkal Society Ltd., Karaikuruchipudur PO, Taathayangarpatty, Namakkal – 637 018. PAN: AAGAS 9153H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri A. Tamilamudan, CA ""यथ…

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

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER Badriprasad, Vs. Income Tax officer, Heerabagh Colony, Guna, Guna, Gwalior Gwalior (Appellant) (Respondent) PAN: ARAPR6314B 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 O R D E R 1. The appeal in ITA No. 473/AGR/2025 for AY 2018-19, arises out of the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 30.09.2025 against the order of assessmen…

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

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER Haricharan 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 O R D E R 1. The appeal in ITA No. 472/AGR/2025 for AY 2020-21, arises out of the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 09.09.2025 against the order of assessment passe…

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

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER Ashok 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 Assessee by : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 19/01/2026 Date of pronouncement 21/01/2026 O R D E R 1. The appeals in I…

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

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER Narayani Rathore, Vs. Assessment Unit, Peeroth Shivpuri, Income Tax Shivpuri, MP Department, National Faceless Appeal Centre, Delhi (Appellant) (Respondent) PAN: DHGPR1886H Assessee by : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 20/01/2026 Date of pronouncement 21/01/2026 O R D E R 1. The appeal in ITA No. 444/AGR/2025 for AY 2018-19, arises out of the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. NFAC’, in short] d…

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

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

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER Ashok 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 Assessee by : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 19/01/2026 Date of pronouncement 21/01/2026 O R D E R 1. The appeals in I…

Prakasam Krishnamoorthy, Tiruchirappalli vs. ITO, Ward-1(1), Trichy

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

ITA 3177/CHNY/2025[2017-18]Status: DisposedITAT Chennai20 Jan 2026AY 2017-18

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3177/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18

For Appellant: Shri S. Girish Kumar, AdvocateFor Respondent: Ms. R. Kavitha, 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 सु"ी प"मावती एस, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS PADMAVATHY S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3177/CHNY/2025 िनधा"रण वष"/Assessment Year: 2017-18 Shri Prakasam The Income Tax Officer, Krishnamoorthy, Vs. Ward 1(1), No.134/1385, W B Road, Trichy Tiruchirappalli – 620 008. PAN: AFUPK 8869G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri S. Girish Kumar, Advocate ""यथ" क" ओर से/Respondent by : Ms. R. Kavitha, Addl.CIT…

Jeyaraman Johnson Kumar, Trichy vs. ITO, Ward 1(1), Trichy

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

ITA 3127/CHNY/2025[2020-21]Status: DisposedITAT Chennai20 Jan 2026AY 2020-21

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3127/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Shri Jeyaraman Johnson The Income Tax Officer, Kumar, Vs. Ward 1(1), Plot No.3 & 4, Bharathi Nagar, Trichy 11Th Cross, Puthur, Trichy – 620 017. Pan: Ahipj 7887P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Ms. R. Kavitha, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 20.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 20..01.2026

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Kavitha, 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 सु"ी प"मावती एस, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS PADMAVATHY S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3127/CHNY/2025 िनधा"रण वष"/Assessment Year: 2020-21 Shri Jeyaraman Johnson The Income Tax Officer, Kumar, Vs. Ward 1(1), Plot No.3 and 4, Bharathi Nagar, Trichy 11th Cross, Puthur, Trichy – 620 017. PAN: AHIPJ 7887P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Y. Sridhar, FCA ""यथ" क" ओर से/Respondent by : Ms. R. Kavitha,…

Manackchand Aarthi, Kancheepuram vs. ITO, Ward-1, Kancheepuram

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

ITA 3112/CHNY/2025[2020-21]Status: DisposedITAT Chennai20 Jan 2026AY 2020-21

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3112/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Smt. Manackchand Aarthi, The Income Tax Officer, No.17/2A, Gandhi Road, Vs. Ward 1, Sriperumbudur, Kancheepuram Kancheepuram – 602 105. Pan: Caxpa 6225Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Ms. R. Kavitha, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 20.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 20.01.2026

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Kavitha, 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 सु"ी प"मावती एस, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS PADMAVATHY S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3112/CHNY/2025 िनधा"रण वष"/Assessment Year: 2020-21 Smt. Manackchand Aarthi, The Income Tax Officer, No.17/2A, Gandhi Road, Vs. Ward 1, Sriperumbudur, Kancheepuram Kancheepuram – 602 105. PAN: CAXPA 6225Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Y. Sridhar, FCA ""यथ" क" ओर से/Respondent by : Ms. R. Kavitha, Addl.CIT स…