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

Lalitha Kuchibhatla, Chittoor vs. ITO, Ward-1(1), Tirupati

In the result, the appeal of the assessee is allowed in terms of our above observation

ITA 1543/HYD/2025[2016-17]Status: DisposedITAT Hyderabad16 Jan 2026AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1543/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Smt. Lalitha Kuchibhatla Vs. Income Tax Officer Chittoor Ward 1(1) Pan:Axdpk2304D Tirupati (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate S. Sandhya राज" व "ारा/Revenue By: Shri Madhukar Aves, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 08/01/2026 घोषणा की तारीख/Pronouncement: 16/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Smt. Lalitha Kuchibhatla (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Dated 26.08.2025 For The A.Y 2016-17. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Advocate S. SandhyaFor Respondent: Shri Madhukar AVES, Sr. DR
Section 144BSection 145Section 147Section 148Section 148ASection 151A(1)

…ITA No 1543 of 2025 Lalitha Kuchibhatla आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SMC ‘ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1543/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Smt. Lalitha Kuchibhatla Vs. Income Tax Officer CHITTOOR Ward 1(1) PAN:AXDPK2304D Tirupati (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Advocate S. Sandhya राज" व "ारा/Revenue by: Shri Madhukar AVES, Sr. DR सुनवाई की तारीख/Date of h…

Sukesini Kumili, Hyderabad vs. ITO, Ward-15(1), Hyderabad

In the result, the appeals of the assessee in ITA no

ITA 1539/HYD/2025[2016-17]Status: DisposedITAT Hyderabad16 Jan 2026AY 2016-17

Bench: Shri Vijay Pal Rao, Vice- & Shri Madhusudan Sawdiaappeal In Ita Nos. Assessee Revenue A.Ys 1536 To 1539/ Hyd/2025 Sukesini Kumili, Hyderabad Pan:Ckmpk5466J Income Tax Officer Ward 15(1), Hyderabad 2015-16 & 2016-17 निर्धारिती द्वारा /Assessee By: Advocate Shri S. Rama Rao राजस्व द्वारा / Revenue By:: || Shri Madhukar Aves, Sr. Dr सुनवाई की तारीख/Date Of Hearing: | 07/01/2016 घोषणा की तारीख / Pronouncement: 16/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: These Four Appeals Are Filed By Smt. Sukesini Kumili ("The Assessee") Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) For The A.Ys 2015-16 & 2016-17, All Dated 16.07.2025. Since Inter-Related Issues Are Involved In All These Four Appeals, For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Consolidated Order.

For Appellant: Advocate Shri S. Rama Rao
Section 115BSection 144Section 147Section 148Section 148ASection 149Section 151A(1)Section 153

…ITA Nos. 1536 to 1539 of 2025 Sukesini Kumili आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC‘Bench, Hyderabad श्री विजय पाल राव, उपाध्यक्ष एवं श्री मधुसूदन सावडिया, लेखा सदस्य के समक्ष । Before Shri Vijay Pal Rao, Vice-President AND Shri Madhusudan Sawdia, Accountant Member Appeal in ITA Nos. Assessee Revenue A.Ys 1536 to 1539/ Hyd/2025 Sukesini Kumili, Hyderabad PAN:CKMPK5466J Income Tax Officer Ward 15(1), Hyderabad 2015-16 and 2016-17 निर्धारिती द्वारा /Assessee by: Advocate Shri S. Rama Rao राजस्व द्वारा / Revenue by:: || Shri Madhukar AVES, Sr. DR सुनवाई की तारीख/Date o…

Sukesini Kumili, Hyderabad vs. ITO, Ward-15(1), Hyderabad

In the result, the appeals of the assessee in ITA no

ITA 1538/HYD/2025[2016-17]Status: DisposedITAT Hyderabad16 Jan 2026AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaappeal In Ita Assessee Revenue A.Ys Nos. 1536 To 1539/ Sukesini Kumili, Income Tax Officer 2015-16 & Hyd/2025 Hyderabad Ward 15(1),Hyderabad 2016-17 Pan:Ckmpk5466J िनधा""रती "ारा/Assessee By: Advocate Shri S. Rama Rao राज" व "ारा/Revenue By:: Shri Madhukar Aves, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 07/01/2016 घोषणा की तारीख/Pronouncement: 16/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: These Four Appeals Are Filed By Smt. Sukesini Kumili (“The Assessee”) Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) For The A.Ys 2015-16 & 2016-17, All Dated 16.07.2025. Since Inter-Related Issues Are Involved In All These Four Appeals, For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Consolidated Order.

For Appellant: Advocate Shri S. Rama RaoFor Respondent: : Shri Madhukar AVES, Sr. DR
Section 144Section 147Section 148Section 148ASection 151A(1)

…ITA Nos. 1536 to 1539 of 2025 Sukesini Kumili आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC‘ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member Appeal in ITA Assessee Revenue A.Ys Nos. 1536 to 1539/ Sukesini Kumili, Income Tax Officer 2015-16 and Hyd/2025 Hyderabad Ward 15(1),Hyderabad 2016-17 PAN:CKMPK5466J िनधा""रती "ारा/Assessee by: Advocate Shri S. Rama Rao राज" व "ारा/Revenue by:: Shri Madhukar AVES, Sr. DR सुनवाई की तारीख/Date of hearing: 07/…

Sukesini Kumili, Hyderabad vs. ITO, Ward-15(1), Hyderabad

In the result, the appeals of the assessee in ITA no

ITA 1537/HYD/2025[2015-16]Status: DisposedITAT Hyderabad16 Jan 2026AY 2015-16

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaappeal In Ita Assessee Revenue A.Ys Nos. 1536 To 1539/ Sukesini Kumili, Income Tax Officer 2015-16 & Hyd/2025 Hyderabad Ward 15(1),Hyderabad 2016-17 Pan:Ckmpk5466J िनधा""रती "ारा/Assessee By: Advocate Shri S. Rama Rao राज" व "ारा/Revenue By:: Shri Madhukar Aves, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 07/01/2016 घोषणा की तारीख/Pronouncement: 16/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: These Four Appeals Are Filed By Smt. Sukesini Kumili (“The Assessee”) Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) For The A.Ys 2015-16 & 2016-17, All Dated 16.07.2025. Since Inter-Related Issues Are Involved In All These Four Appeals, For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Consolidated Order.

For Appellant: Advocate Shri S. Rama RaoFor Respondent: : Shri Madhukar AVES, Sr. DR
Section 144Section 147Section 148Section 148ASection 151A(1)

…ITA Nos. 1536 to 1539 of 2025 Sukesini Kumili आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC‘ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member Appeal in ITA Assessee Revenue A.Ys Nos. 1536 to 1539/ Sukesini Kumili, Income Tax Officer 2015-16 and Hyd/2025 Hyderabad Ward 15(1),Hyderabad 2016-17 PAN:CKMPK5466J िनधा""रती "ारा/Assessee by: Advocate Shri S. Rama Rao राज" व "ारा/Revenue by:: Shri Madhukar AVES, Sr. DR सुनवाई की तारीख/Date of hearing: 07/…

Sukesini Kumili, Hyderabad vs. ITO, Ward-15(1), Hyderabad

In the result, the appeals of the assessee in ITA no

ITA 1536/HYD/2025[2015-16]Status: DisposedITAT Hyderabad16 Jan 2026AY 2015-16

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaappeal In Ita Assessee Revenue A.Ys Nos. 1536 To 1539/ Sukesini Kumili, Income Tax Officer 2015-16 & Hyd/2025 Hyderabad Ward 15(1),Hyderabad 2016-17 Pan:Ckmpk5466J िनधा""रती "ारा/Assessee By: Advocate Shri S. Rama Rao राज" व "ारा/Revenue By:: Shri Madhukar Aves, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 07/01/2016 घोषणा की तारीख/Pronouncement: 16/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: These Four Appeals Are Filed By Smt. Sukesini Kumili (“The Assessee”) Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) For The A.Ys 2015-16 & 2016-17, All Dated 16.07.2025. Since Inter-Related Issues Are Involved In All These Four Appeals, For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Consolidated Order.

For Appellant: Advocate Shri S. Rama RaoFor Respondent: : Shri Madhukar AVES, Sr. DR
Section 144Section 147Section 148Section 148ASection 151A(1)

…ITA Nos. 1536 to 1539 of 2025 Sukesini Kumili आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC‘ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member Appeal in ITA Assessee Revenue A.Ys Nos. 1536 to 1539/ Sukesini Kumili, Income Tax Officer 2015-16 and Hyd/2025 Hyderabad Ward 15(1),Hyderabad 2016-17 PAN:CKMPK5466J िनधा""रती "ारा/Assessee by: Advocate Shri S. Rama Rao राज" व "ारा/Revenue by:: Shri Madhukar AVES, Sr. DR सुनवाई की तारीख/Date of hearing: 07/…

Sambasivam Nandha, Coimbatore vs. Income Tax Officer Non Corp Ward 3(2), Coimbatore

In the result, appeal filed by the assessee is allowed in terms above and the stay application is dismissed

ITA 3245/CHNY/2025[2018-19]Status: DisposedITAT Chennai14 Jan 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.3245/Chny/2025 "नधा"रण वष"/Assessment Year: 2018-19 & Sa No.117/Chny/2025 [In Ita No.3245/Chny/2025] V. Shri Sambasivam Nandha, Ito, 10/305, 7Th Street, Nchatra Non-Corporate Ward-3(2), Garden, Oraikalpalayam, Race Course, Coimbatore, Masagoundenchettipalayam, Tamil Nadu-641018 Coimbatore Tamil Nadu. [Pan: Ahepn0682Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. K. Gowtham, Ca : ""यथ" क" ओर से /Respondent By Mr. Guru Prasad, Addl.Cit : सुनवाईक"तार"ख/Date Of Hearing 13.01.2026 : घोषणाक"तार"ख /Date Of Pronouncement 14.01.2026

For Appellant: Mr. K. Gowtham, CA
Section 144BSection 147Section 148

…आयकर अपीलीय अिधकरण,’ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3245/CHNY/2025 "नधा"रण वष"/Assessment Year: 2018-19 & SA No.117/CHNY/2025 [in ITA No.3245/CHNY/2025] v. Shri SAMBASIVAM NANDHA, ITO, 10/305, 7TH STREET, NCHATRA Non-Corporate Ward-3(2), GARDEN, ORAIKALPALAYAM, Race Course, Coimbatore, MASAGOUNDENCHETTIPALAYAM, Tamil Nadu-641018 COIMBATORE TAMIL NADU. [PAN: AHEPN0682Q] (अपीलाथ"/Appellant) (""यथ"/…

G2273 Arungunam Primary Agricultural Cooperative Credit Society, Arungunam vs. Income Tax Officer, Chennai

In the result, appeal filed by the assessee is allowed

ITA 2406/CHNY/2025[2019-2020]Status: DisposedITAT Chennai14 Jan 2026AY 2019-2020

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

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. C. Sivakumar, Addl. C.I.T
Section 139(1)Section 147Section 148Section 148ASection 151ASection 80ASection 80PSection 80P(2)(a)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2406/Chny/2025 "नधा$रण वष$ / Assessment Year: 2019-20 G2273 Arungunam Primary Agricultural ITO, Cooperative Credit Society, vs. NCW -22(1), Bhramim Street, Tambaram, Arungunam Village and Post, Chennai. Arungunam, Kancheepuram – 603 306. [PAN: AABAG-2642-J] (अपीलाथ&/Appellant) ('(यथ&/Respondent) अपीलाथ& क) ओर से/Appellant by : Shri.…

Nazareth Learning Services, Chennai vs. ITO, Ncw-7(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 3022/CHNY/2025[2015-16]Status: DisposedITAT Chennai12 Jan 2026AY 2015-16

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

For Appellant: Shri. Sandeep Bagmar, AdvocateFor Respondent: Shri. A R V Sreenivasan, C.I.T
Section 139(1)Section 147Section 148Section 148ASection 151ASection 69A

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:3022/Chny/2025 "नधा%रण वष% / Assessment Year: 2015-16 Nazareth Learning Services, The Income Tax Officer, Nazareth Matric Hr. Sec. School, vs. Non-Corp Ward-7(1), Kamaraj Nagar, Avadi, Chennai. Chennai – 600 071. [PAN: AAIFN-2913-R] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. Sandeep Bagmar, Advocat…

Nisar Ahamed Abdul Sukkur, Coimbatore vs. DCIT, Corp. Circle-1, Coimbatore

In the result, appeal filed by the assessee is allowed

ITA 1868/CHNY/2025[2014-15]Status: DisposedITAT Chennai12 Jan 2026AY 2014-15

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

For Appellant: Shri. Shrenik Chordia, C.AFor Respondent: Shri. Shiva Srinivas, C.I.T
Section 139(1)Section 147Section 148Section 148ASection 151ASection 69

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1868/Chny/2025 "नधा%रण वष% / Assessment Year: 2014-15 Nisar Ahamed Abdul Sukkur, The Deputy Commissioner of No.7, Vegetable Market, vs. Income Tax, Mettupalayam Corporate Circle – 1, Coimbatore – 641 009. Coimbatore. [PAN: AFAPN-4067-P] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. Shrenik Chordia, C.A.…

Kalpesh Ravjibhai Sojitra, Jasdan vs. The Income Tax Officer, Ward 2(1)(2), Rajkot

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

ITA 487/RJT/2025[2017-18]Status: DisposedITAT Rajkot08 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrid Hearing) Kalpesh Ravjibhai Sojitra, Vs. The Ito, Prop. Sojitra Petrolium, Bypass Ward-2(1)(2), Circle Atkot Road, Jasdan, Rajkot 360050, Rajkot-( Guj) "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Bqmps8120G (/Appellant) (/Respondent)

For Appellant: Shri Brijesh Parekh, Ld ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR
Section 133(6)Section 142(1)Section 147Section 148Section 148ASection 68

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrid Hearing) Kalpesh Ravjibhai Sojitra, Vs. The ITO, Prop. Sojitra Petrolium, Bypass Ward-2(1)(2), Circle Atkot Road, Jasdan, Rajkot 360050, Rajkot-( Guj) "ायीलेखासं./जीआइआरसं./PAN/GIR No.: BQMPS8120G (/Appellant) (/Respondent) िनधा"रती की ओर से/Appellant by : Shri Brijesh Parekh, Ld AR राज" की ओर से/Respondent by : Shri Abhimanyu Singh Yadav, Sr. DR सुनवाई की तारीख/Date of Hearing : 09/12/2025 घोषणा की तारीख/Date of P…

Primary Agricultural Co Op Credit Society Limited Minarpally, Minarpally Village vs. Income Tax Officer, Ward-1, Nizamabad

ITA 140/HYD/2025[2016-2017]Status: DisposedITAT Hyderabad07 Jan 2026AY 2016-2017

Bench: Shri Vijay Pal Rao, Vice- & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.140/Hyd/2025 (निर्धारण वर्ष/Assessment Year: 2016-17) Primary Agricultural Vs. Income Tax Officer Cooperative Credit Society Ward 1 Ltd Minarpally, Minarpally Minarpally, Nizamabad Pan:Aabap7760J (Respondent) (Appellant) निर्धारिती द्वारा / Assessee By: C.A Akshay Surana राजस्व द्वारा / Revenue By:: Smt. Helen Ruby Jesindha, Sr. Dr सुनवाई की तारीख / Date Of Hearing: 22/12/2025 घोषणा की तारीख / Pronouncement: 07/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Primary Agricultural Cooperative Credit Society Ltd Minarpally (“The Assessee"), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Dated 05.11.2024 For The A.Y, 2016-17. 2. The Assessee Has Raised The Following Grounds Of Appeal: Page 1 Of 18

For Appellant: C.A Akshay Surana
Section 147Section 148Section 148ASection 80P

…ITA No 140 of 2025 Primary Agricultural Coop Credit Society Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘DB-A‘Bench, Hyderabad श्री विजय पाल राव, उपाध्यक्ष एवं श्री मधुसूदन सावडिया, लेखा सदस्य के समक्ष । Before Shri Vijay Pal Rao, Vice-President AND Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं / ITA No.140/Hyd/2025 (निर्धारण वर्ष/Assessment Year: 2016-17) Primary Agricultural Vs. Income Tax Officer Cooperative Credit Society Ward 1 Ltd Minarpally, Minarpally Minarpally, Nizamabad PAN:AABAP7760J (Respondent) (Appellant) निर्धारिती द्वारा / Assessee by: C.A Akshay Sura…

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

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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.2879/Chny/2025 िनधा"रणवष"/Assessment Year: 2019-20 v. All India Insurance Pensioners- The ITO, Association, Non-Corp Ward-9(1), 133, L.I.C. Building, Chennai. Anna Salai, Chennai – 600 002. [PAN: AABAA 5177 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.R.V. Veeramani, CA ""यथ" क" ओर से /Respondent by…

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

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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.2867/Chny/2025 िनधा"रणवष"/Assessment Year: 2018-19 v. Wellcare International Hospital & The ITO, Research Institute Pvt. Ltd, Ward-1(1), Plot No.44 & 45, Anbil Nagar, Trichy. Airport, Tiruchirapalli – 620 008. [PAN: AABCW 0796 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms. R. Sumedha, Advocate for Ms…

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

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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.2853/Chny/2025 िनधा"रणवष"/Assessment Year: 2020-21 v. Vijayakumar Balaji The ITO, No. 11, Father Randy Street, Non-Corporate Ward-3(1), R.S. Puram, Coimbatore. Coimbatore – 541 002. [PAN: CMBPB 2558 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.S. Girish Kumar Advocate ""यथ" क" ओर से /Respondent by :…

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

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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.2701/Chny/2025 िनधा"रणवष"/Assessment Year: 2020-21 v. Shanmugam Palanisamy, The ITO, New No. 2/51, Keerambur Post, Ward-2, Namakkal – 637 202. Namakkal. [PAN: AWBPS 4669 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.P.M.Kathir, Advocate ""यथ" क" ओर से /Respondent by : Mr. K.Ilaiyaraja, Addl.CIT : सुनव…

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

…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.2027/Chny/2025 िनधा"रणवष"/Assessment Year: 2015-16 v. Palanisamy Srilatha The ITO, 1/229, AMS Building, Salem Main, Ward-1(6), Akkamapet PO, Sankari Taluk, Salem. Salem – 637 301. [PAN: CMDPS 1495 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.S Sridhar, Adv (Erode) ""यथ" क" ओर से /Respondent by : Ms.…

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

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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.2654/Chny/2025 िनधा"रण वष"/Assessment Year: 2013-14 v. The ACIT, Circle-1, Srinivasagam Selvamathan, Tirunelveli. 289-A, Sivanthakulam Road, Tuticorin-628 003. [PAN: AGUPS 2950 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) ""थ" की ओर से /Department by : Mr.Shiva Srinivas, CIT अपीलाथ" की ओर से/ Assessee by : Mr. Srinivasagam Selvamathan (a…

Esi Hospital Employees Co-Op Thrift & Credit Society Ltd., Chennai vs. ITO, Ncw-10(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 3030/CHNY/2025[2016-17]Status: DisposedITAT Chennai01 Jan 2026AY 2016-17

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

For Appellant: Shri. G Reddi Prakash, F.C.AFor Respondent: Shri. ARV Sreenivasan, CIT
Section 147Section 148Section 148ASection 151ASection 80P

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:3030/Chny/2025 "नधा%रण वष% / Assessment Year: 2016-17 ESI Hospital Employees Co- ITO, operative Thrift & Credit vs. Non-Corporate Ward -10(1), Society Ltd., Chennai. No.37, Medavakkam Tank Road, ESI, Hospital Complex, Ayanavaram, Chennai – 600 023. [PAN: AAAAE-8419-N] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellan…

Paramasiva Naidu Muthuvelraj Educational Trust, Chennai vs. ITO, Exemptions Ward-3, Chennai

In the result, appeal filed by the assessee is allowed

ITA 3089/CHNY/2025[2020-21]Status: DisposedITAT Chennai29 Dec 2025AY 2020-21

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

For Appellant: Shri. N.V.Krishnan, AdvocateFor Respondent: Shri. ARV Sreenivasan, C.I.T
Section 147Section 148Section 148ASection 151A

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3088 & 3089/Chny/2025 "नधा%रण वष% / Assessment Years: 2019-20 & 2020-21 Paramasiva Naidu Muthuvelraj ITO, Educational Trust, vs. Exemptions Ward -3, Block -V, Mogappair East, Chennai. Chennai – 600 050. [PAN: AAATP-4092-M] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. N.V.Krishnan, Advocate ()यथ' क*…

Paramasiva Naidu Muthuvelraj Educational Trust, Chennai vs. ITO, Exemptions Ward-3, Chennai

In the result, appeal filed by the assessee is allowed

ITA 3088/CHNY/2025[2019-20]Status: DisposedITAT Chennai29 Dec 2025AY 2019-20

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

For Appellant: Shri. N.V.Krishnan, AdvocateFor Respondent: Shri. ARV Sreenivasan, C.I.T
Section 147Section 148Section 148ASection 151A

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3088 & 3089/Chny/2025 "नधा%रण वष% / Assessment Years: 2019-20 & 2020-21 Paramasiva Naidu Muthuvelraj ITO, Educational Trust, vs. Exemptions Ward -3, Block -V, Mogappair East, Chennai. Chennai – 600 050. [PAN: AAATP-4092-M] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. N.V.Krishnan, Advocate ()यथ' क*…