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 367,154 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

Brijesh Chandwani, Hyderabad vs. DCIT., Circle -6(1), Hyderabad

In the result, appeal of the assessee for the assessment year 2020-2021 is allowed for statistical purposes

ITA 1528/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad28 Nov 2025AY 2020-2021

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1527 & 1528/Hyd/2025 Assessment Years – 2016-2017 & 2020-2021 Brijesh Chandwani The Dcit, Circle-6(1), Vs. Hyderabad – 500 034 Hyderabad. Pan Adkpc1537H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Pawan Kumar Chakrapani राज" व "ारा /Revenue By: Sri Ranjan Agrawala, Sr. Ar

For Appellant: CA Pawan Kumar ChakrapaniFor Respondent: Sri Ranjan Agrawala, Sr. AR
Section 133ASection 143(1)(a)Section 143(3)Section 147Section 148Section 148ASection 234A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1527 & 1528/Hyd/2025 Assessment Years – 2016-2017 & 2020-2021 Brijesh Chandwani The DCIT, Circle-6(1), vs. Hyderabad – 500 034 Hyderabad. PAN ADKPC1537H (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA Pawan Kumar Chakrapani राज" व "ारा /Revenue by: Sri Ranjan Agrawala, Sr. AR सुनवाई की तारीख/Date of hearing: 17.11.2025 घोषणा की त…

Dy. Commissioner of Income Tax, Hisar vs. M/S. Tayal Sons Pvt. Ltd., Hisar

The Appeals of the Assessee are allowed

ITA 3467/DEL/2025[2019-20]Status: DisposedITAT Delhi28 Nov 2025AY 2019-20

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 144BSection 148Section 148ASection 151

…rt for the assessee herein, by following the decision of Hon‘ble Bombay High Court in the case of Hexaware Technology Ltd vs ACIT reported in 464 ITR 430 (Bom); decision of Hon‘ble Telangana High Court in the case of KankanalaRavindra Reddy vs ITO reported in 156 Taxmann.com 178(Tel HC); decision of Hon‘ble Gauhati High Court in the case of Ram Narayan Sahvs Union of India reported in 163 Taxmann.com 478 (Gau HC) and after considering the decision of Hon‘ble Calcutta High Court in the case of Triton Overseas Private Ltd vs Union of India reported in 156 Taxmann.com 318(Cal HC) [which has been heavily relied upon…

DCIT, Hisar vs. Tayal Sons Pvt. Ltd., Hisar

The Appeals of the Assessee are allowed

ITA 3446/DEL/2025[2018]Status: DisposedITAT Delhi28 Nov 2025

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 144BSection 148Section 148ASection 151

…rt for the assessee herein, by following the decision of Hon‘ble Bombay High Court in the case of Hexaware Technology Ltd vs ACIT reported in 464 ITR 430 (Bom); decision of Hon‘ble Telangana High Court in the case of KankanalaRavindra Reddy vs ITO reported in 156 Taxmann.com 178(Tel HC); decision of Hon‘ble Gauhati High Court in the case of Ram Narayan Sahvs Union of India reported in 163 Taxmann.com 478 (Gau HC) and after considering the decision of Hon‘ble Calcutta High Court in the case of Triton Overseas Private Ltd vs Union of India reported in 156 Taxmann.com 318(Cal HC) [which has been heavily relied upon…

Tayal Sons Private Limited, Hisar vs. DCIT, Hisar

The Appeals of the Assessee are allowed

ITA 3323/DEL/2025[2019-20]Status: DisposedITAT Delhi28 Nov 2025AY 2019-20

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 144BSection 148Section 148ASection 151

…rt for the assessee herein, by following the decision of Hon‘ble Bombay High Court in the case of Hexaware Technology Ltd vs ACIT reported in 464 ITR 430 (Bom); decision of Hon‘ble Telangana High Court in the case of KankanalaRavindra Reddy vs ITO reported in 156 Taxmann.com 178(Tel HC); decision of Hon‘ble Gauhati High Court in the case of Ram Narayan Sahvs Union of India reported in 163 Taxmann.com 478 (Gau HC) and after considering the decision of Hon‘ble Calcutta High Court in the case of Triton Overseas Private Ltd vs Union of India reported in 156 Taxmann.com 318(Cal HC) [which has been heavily relied upon…

Tayal Sons Private Limited, Hisar vs. DCIT, Hisar

The Appeals of the Assessee are allowed

ITA 3322/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Nov 2025AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 144BSection 148Section 148ASection 151

…rt for the assessee herein, by following the decision of Hon‘ble Bombay High Court in the case of Hexaware Technology Ltd vs ACIT reported in 464 ITR 430 (Bom); decision of Hon‘ble Telangana High Court in the case of KankanalaRavindra Reddy vs ITO reported in 156 Taxmann.com 178(Tel HC); decision of Hon‘ble Gauhati High Court in the case of Ram Narayan Sahvs Union of India reported in 163 Taxmann.com 478 (Gau HC) and after considering the decision of Hon‘ble Calcutta High Court in the case of Triton Overseas Private Ltd vs Union of India reported in 156 Taxmann.com 318(Cal HC) [which has been heavily relied upon…

Jithender Tatia, Chennai vs. ITO, Ward-115(92), Chennai

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

ITA 2618/CHNY/2025[2018-19]Status: DisposedITAT Chennai26 Nov 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2618/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 V. Jithender Tatia, The Ito, No.127, 9Th Block, Flat No.9031, Ward-115(92), 3Rd Floor, Tvh Lumbini Square, Chennai. Purasawalkam, Chennai-600 007. [Pan: Aafpj 8967 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

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

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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.2618/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. Jithender Tatia, The ITO, No.127, 9th Block, Flat No.9031, Ward-115(92), 3rd Floor, TVH Lumbini Square, Chennai. Purasawalkam, Chennai-600 007. [PAN: AAFPJ 8967 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. Hitesh, Advocate For Mr.D. Anand, Adv. ""यथ" क" ओ…

Vlspl 136 Vangloor Paccs, Vellore vs. ITO, Ward-1, Vellore

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

ITA 2609/CHNY/2025[2019-20]Status: DisposedITAT Chennai26 Nov 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2609/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 V. Vlspl 136 Vangloor Primary The Ito, Agricultural Coop. Credit Society, Ward-1, Vlspl 136 Vangloor Pacb, Vellore. Walajapet, Vellore-632 513. [Pan: Aabav 0564 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. J. Saravanan, AdvocateFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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.2609/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 v. VLSPL 136 Vangloor Primary The ITO, Agricultural Coop. Credit Society, Ward-1, VLSPL 136 Vangloor PACB, Vellore. Walajapet, Vellore-632 513. [PAN: AABAV 0564 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. J. Saravanan, Advocate ""यथ" क" ओर से /Respondent by…

Dicto Dino Raj Dennis, Kodimunai, Kalkulam vs. Income Tax Officer, Ward - 1, Nagercoil, Income Tax Office

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

ITA 2561/CHNY/2025[2015-2016]Status: DisposedITAT Chennai26 Nov 2025AY 2015-2016

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2561/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 V. Dicto Dino Raj Dennis, The Ito, No.4/218, Anbiyam-23, Kodimunai, Ward-(1), Kodimunai Post, Kalkulam Taluka, Nagercoil. Kanyakumari-629 251. [Pan: Brlpd 0629 M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. T. Vasudevan, AdvFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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.2561/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 v. Dicto Dino Raj Dennis, The ITO, No.4/218, Anbiyam-23, Kodimunai, Ward-(1), Kodimunai Post, Kalkulam Taluka, Nagercoil. Kanyakumari-629 251. [PAN: BRLPD 0629 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. T. Vasudevan, Adv. ""यथ" क" ओर से /Respondent by : Ms…

Sa Feeds, Salem vs. ITO, Ward-2, Namakkal

ITA 2550/CHNY/2025[2018-19]Status: DisposedITAT Chennai26 Nov 2025AY 2018-19
Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2550/Chny/2025 निर्धारण वर्ष/Assessment Year: 2018-19 S.A. Feeds, Plot No.156, Door No.24/40, GR Naga, Selva Vinayagar Kovil Street, Seelanaickenpatti, Salem-636 201. [PAN: ACAFS 6572 M] (अपीलार्थी/Appellant) v. The ITO, Ward-2, Namakkal. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by Mr.T. S. Lakshmi Venkataraman, FCA…

Palaniyappan Loganathan, Salem vs. ITO, Ward-1(2), Salem

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

ITA 2549/CHNY/2025[2017-18]Status: DisposedITAT Chennai26 Nov 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2549/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 V. Palaniyappan Loganathan, The Ito, 5/95, South Street, Ward-1(2), Navalur Attur, Salem. Salem-636 116. [Pan: Aqjpl 5540 P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T. S. LakshmiFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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.2549/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 v. Palaniyappan Loganathan, The ITO, 5/95, South Street, Ward-1(2), Navalur Attur, Salem. Salem-636 116. [PAN: AQJPL 5540 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T. S. Lakshmi Venkataraman, FCA (virtual) ""यथ" क" ओर से /Respondent by : Ms. R. Anitha, Add…

Sundaram Yesuraja Sunil, Chennai vs. ITO, Non Corprate Ward 9(1), Chennai

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

ITA 2545/CHNY/2025[2018-19]Status: DisposedITAT Chennai26 Nov 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2545/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 V. Sundaram Yesuraja Sunil, The Ito, Dr.No.1/10, Non-Corporate Ward-9(1), Kovur Vaithyanathan Street, Chennai. Chintadripet, Chennai-600 002. [Pan: Gedps 3793 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr. Girish Kumar. S, Advocate ""थ" की ओर से /Respondent By : Ms.R. Anitha, Addl.Cit : सुनवाईक"तारीख/Date Of Hearing 18.11.2025 घोषणाक"तारीख /Date Of Pronouncement : 26.11.2025

For Appellant: Mr. Girish Kumar. SFor Respondent: Ms.R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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.2545/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. Sundaram Yesuraja Sunil, The ITO, Dr.No.1/10, Non-Corporate Ward-9(1), Kovur Vaithyanathan Street, Chennai. Chintadripet, Chennai-600 002. [PAN: GEDPS 3793 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr. Girish Kumar. S, Advocate ""थ" की ओर से /Respondent by…

Sathiskumar, Namakkal vs. ITO, Ward 1, Tiruchengode

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

ITA 2537/CHNY/2025[2019-20]Status: DisposedITAT Chennai26 Nov 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2537/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 V. Sathishkumar, The Ito, 1/126, Senkuttaipalayam Ward-1, Seerampalayam Post, Tiruchengode. Samayasangali Agraharam, Tiruchengode, Namakkal-638 008. [Pan: Ggwps 7474 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Girish Kumar. SFor Respondent: Ms.R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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.2537/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 v. Sathishkumar, The ITO, 1/126, Senkuttaipalayam Ward-1, Seerampalayam Post, Tiruchengode. Samayasangali Agraharam, Tiruchengode, Namakkal-638 008. [PAN: GGWPS 7474 C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. Girish Kumar. S, Advocate ""यथ" क" ओर से /Respo…

Vellaisamy Natarajan, Pudhukurichi vs. ITO, Ward-1, Karaikudi

In the result, appeal filed by the assessee is allowed

ITA 2520/CHNY/2025[2016-17]Status: DisposedITAT Chennai26 Nov 2025AY 2016-17

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

For Appellant: Ms. Gouthami Manivasagam, J.C.I.TFor Respondent: 19.11.2025
Section 144BSection 147Section 148Section 148ASection 151ASection 69

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद%य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.2520/CHNY/2025 'नधा"रण वष" / Assessment Year: 2016-17 Vellaisamy Natarajan, ITO, 59, (Old No.1), Pudhukurichi vs. Ward-1, Govindhamangalam Post, Karaikudi. Pudhukurichi – 623 401. Tamil Nadu. [PAN: AGBPN-1699-P] (अपीलाथ)/Appellant) (*+यथ)/Respondent) : Mr. S. Velpandiar, Advocate अपीलाथ) क, ओर से/ Appellant by : Ms. Gouthami Manivasagam, J.C.I.T.…

Kgn Fitness & Development Pvt. Ltd., Chennai vs. ITO, Corporate Ward-4(3), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2370/CHNY/2025[2016-17]Status: DisposedITAT Chennai26 Nov 2025AY 2016-17

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

For Appellant: Shri. N. Arjunraj, AdvocateFor Respondent: Mr. Krishna Murthy AT, JCIT
Section 147Section 148Section 148ASection 151ASection 271(1)(c)

…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 अपीलसं./ITA Nos.2369 & 2370/CHNY/2025 ("नधा$रण वष$ / Assessment Year:2016-17) KGN Fitness & Developers The Income Tax Officer, Private Ltd, vs. Corporate Ward-4(3), Flat No. G2 Sai Krupa, Chennai. No. 67, A.C. Block, First Street, Shanti Colony, Anna Nagar Chennai - 600 040. [PAN: AACCK-8712-A] (अपीलाथ&/Appellant) ('(यथ&/Respondent) अपीलाथ& क) ओर से/Appell…

Kgn Fitness & Developers Pvt. Ltd., Chennai vs. ITO, Corporate Ward-4(3), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2369/CHNY/2025[2016-17]Status: DisposedITAT Chennai26 Nov 2025AY 2016-17

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

For Appellant: Shri. N. Arjunraj, AdvocateFor Respondent: Mr. Krishna Murthy AT, JCIT
Section 147Section 148Section 148ASection 151ASection 271(1)(c)

…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 अपीलसं./ITA Nos.2369 & 2370/CHNY/2025 ("नधा$रण वष$ / Assessment Year:2016-17) KGN Fitness & Developers The Income Tax Officer, Private Ltd, vs. Corporate Ward-4(3), Flat No. G2 Sai Krupa, Chennai. No. 67, A.C. Block, First Street, Shanti Colony, Anna Nagar Chennai - 600 040. [PAN: AACCK-8712-A] (अपीलाथ&/Appellant) ('(यथ&/Respondent) अपीलाथ& क) ओर से/Appell…

Abdul Kani Kareem, Chennai vs. ITO, Ncw-22(1), Tambaram

In the result, appeal filed by the assessee is allowed

ITA 1905/CHNY/2025[2016-17]Status: DisposedITAT Chennai26 Nov 2025AY 2016-17

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

For Appellant: Ms. R. Anitha, Addl. CITFor Respondent: 18.11.2025
Section 147Section 148Section 148ASection 151ASection 69A

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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 अपीलसं./ITA Nos.1904 & 1905/CHNY/2025 "नधा$रण वष$ / Assessment Years: 2015-16 & 2016-17 Abdul Kani Kareem, ITO, No.19/27, Kamarajapuram Main Road, vs. Non-Corp Ward-22(1), Kamarajapuram Tambaram. Chennai – 600 073. Tamil Nadu. [PAN: BEDPK-5843-R] (अपीलाथ&/Appellant) ('(यथ&/Respondent) : Ms. T.V Muthu Abirami, Advocate अपीलाथ& क) ओर से/ Appellant by : M…

Abdul Kani Kareem, Chennai vs. ITO, Ncw-22(1), Tambaram

In the result, appeal filed by the assessee is allowed

ITA 1904/CHNY/2025[2015-16]Status: DisposedITAT Chennai26 Nov 2025AY 2015-16

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

For Appellant: Ms. R. Anitha, Addl. CITFor Respondent: 18.11.2025
Section 147Section 148Section 148ASection 151ASection 69A

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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 अपीलसं./ITA Nos.1904 & 1905/CHNY/2025 "नधा$रण वष$ / Assessment Years: 2015-16 & 2016-17 Abdul Kani Kareem, ITO, No.19/27, Kamarajapuram Main Road, vs. Non-Corp Ward-22(1), Kamarajapuram Tambaram. Chennai – 600 073. Tamil Nadu. [PAN: BEDPK-5843-R] (अपीलाथ&/Appellant) ('(यथ&/Respondent) : Ms. T.V Muthu Abirami, Advocate अपीलाथ& क) ओर से/ Appellant by : M…

Thurapsha Syed Ibrahim, Tirunelveli vs. ITO, Ward-4, Tirunelveli

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

ITA 1884/CHNY/2025[2018-19]Status: DisposedITAT Chennai26 Nov 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1884/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 V. Thurapsha Syed Ibrahim, The Ito, No.6/16, Pallivasal Street, Ward-4, Vedampudur, Aiyampuram P.O., Tirunelveli. Tirunelveli – 627 805. [Pan: Abepi 2962E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 144BSection 147Section 148Section 148ASection 151

…आयकर अपीलीय अिधकरण, ’ सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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.1884/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. Thurapsha Syed Ibrahim, The ITO, No.6/16, Pallivasal Street, Ward-4, Vedampudur, Aiyampuram P.O., Tirunelveli. Tirunelveli – 627 805. [PAN: ABEPI 2962E] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Shri Anandd Babunath, FCA : Ms. R. Anitha, Addl. CIT ""यथ" क"…

Assistant Commissioner of Income Tax, Chennai vs. The Tamil Nadu Co-Operative Milk Producers Federation Limited, Chennai

In the result, the appeal filed by the Revenue is dismissed and the cross objection filed by the assessee is allowed

ITA 2379/CHNY/2025[2017-18]Status: DisposedITAT Chennai25 Nov 2025AY 2017-18

Bench: Shri George George Kand Shri Jagadish

For Appellant: Shri P.M.Kathir, AdvocateFor Respondent: Ms. T. Mythili, JCIT
Section 144BSection 147Section 148Section 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 "ी जगद"श, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2379/CHNY/2025 िनधा"रण वष"/Assessment Year: 2017-18 & C.O. No.89/CHNY/2025 [in I.T.A.No.2379/CHNY/2025] The Assistant Commissioner of The Tamil Nadu Co- Income Tax, Vs. operative Milk Producers Non-Corporate Circle-4(1), Federation Limited, Chennai. Aavin Illam Chamiers Road, Nandanam, Chennai – 600 035. PAN: AAAAT 0239M (अपीलाथ"/Appellant) (""यथ"/Respondent)/C…

Dinesh Kumar and Sons, Chennai vs. Income Tax Officer Non-Corporate Ward 5(1), Chennai

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

ITA 2511/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Nov 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2511/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 M/S. Dinesh Kumar & Sons The Income Tax Officer, (Huf), Vs. Non-Corporate Ward 5(1), No.41, M.S.Koil Street, Chennai. Royapuram, Chennai – 600 013. Pan: Aamhr 9861G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Hitesh, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 21.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 21.11.2025

For Appellant: Shri Hitesh, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 144BSection 147Section 148Section 148ASection 250

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2511/CHNY/2025 िनधा"रण वष"/Assessment Year: 2017-18 M/s. Dinesh Kumar & Sons The Income Tax Officer, (HUF), Vs. Non-Corporate Ward 5(1), No.41, M.S.Koil Street, Chennai. Royapuram, Chennai – 600 013. PAN: AAMHR 9861G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Hitesh, Advocate ""यथ" क" ओर से/Respondent by : Ms. G…