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

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

ITA 1612/CHNY/2025[2018-19]Status: DisposedITAT Chennai21 Nov 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"नई। 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 आयकरअपीलसं./ITA Nos. 1545, 1546 & 1549/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 to 2019-20 v. The DCIT, M/s. Southern Agrifurane- Industries Pvt. Ltd., Central Circle-2(2), MGM Centre No.1, Chennai. 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [PAN: AAGCS 9705 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos. 1…

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

ITA 1611/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Nov 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"नई। 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 आयकरअपीलसं./ITA Nos. 1545, 1546 & 1549/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 to 2019-20 v. The DCIT, M/s. Southern Agrifurane- Industries Pvt. Ltd., Central Circle-2(2), MGM Centre No.1, Chennai. 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [PAN: AAGCS 9705 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos. 1…

Sothern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

ITA 1547/CHNY/2025[2018-19]Status: DisposedITAT Chennai21 Nov 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"नई। 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 आयकरअपीलसं./ITA Nos. 1545, 1546 & 1549/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 to 2019-20 v. The DCIT, M/s. Southern Agrifurane- Industries Pvt. Ltd., Central Circle-2(2), MGM Centre No.1, Chennai. 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [PAN: AAGCS 9705 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos. 1…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

ITA 1546/CHNY/2025[2018-19]Status: DisposedITAT Chennai21 Nov 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"नई। 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 आयकरअपीलसं./ITA Nos. 1545, 1546 & 1549/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 to 2019-20 v. The DCIT, M/s. Southern Agrifurane- Industries Pvt. Ltd., Central Circle-2(2), MGM Centre No.1, Chennai. 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [PAN: AAGCS 9705 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos. 1…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

ITA 1545/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Nov 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"नई। 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 आयकरअपीलसं./ITA Nos. 1545, 1546 & 1549/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 to 2019-20 v. The DCIT, M/s. Southern Agrifurane- Industries Pvt. Ltd., Central Circle-2(2), MGM Centre No.1, Chennai. 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [PAN: AAGCS 9705 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos. 1…

Sowmya Kannan, Chennai vs. ITO, Ward-19(4), Chennai

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

ITA 2524/CHNY/2025[2015-16]Status: DisposedITAT Chennai20 Nov 2025AY 2015-16

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2524/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 Ms. Sowmya Kannan, The Income Tax Officer, No.634-A, Ramasamy Salai, Vs. Non-Corporate Ward 19(4), K K Nagar, Chennai. Chennai – 600 078. Pan: Aaopk 5170F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Abhishek Murali, Ca ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 20.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 20.11.2025

For Appellant: Shri Abhishek Murali, CAFor 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.: 2524/CHNY/2025 िनधा"रण वष"/Assessment Year: 2015-16 Ms. Sowmya Kannan, The Income Tax Officer, No.634-A, Ramasamy Salai, Vs. Non-Corporate Ward 19(4), K K Nagar, Chennai. Chennai – 600 078. PAN: AAOPK 5170F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Abhishek Murali, CA ""यथ" क" ओर से/Respondent by : Ms. Gouthami…

Subhadra Kumari Mudigonda, Hyderabad vs. ITO., Ward-1(3), Tirupati

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

ITA 985/HYD/2025[2015-16]Status: DisposedITAT Hyderabad19 Nov 2025AY 2015-16

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.985/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2015-16) Smt. Subhadra Kumari Vs. Income Tax Officer Mudigonda, Hyderabad Ward 1(3) Pan: Airpm9926C Tirupati (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Shri Abhinav Pitta, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 12/11/2025 घोषणा की तारीख/Pronouncement: 19/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Smt. Subhadra Kumari Mudigonda (“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 25.04.2025 For The A.Y 2015-16. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Shri Abhinav Pitta, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151A(1)

…ITA No 985 of 2025 Subhadra Kumari Mudigonda 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 A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.985/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2015-16) Smt. Subhadra Kumari Vs. Income Tax Officer Mudigonda, Hyderabad Ward 1(3) PAN: AIRPM9926C Tirupati (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri K.A. Sai Prasad, CA राज" व "ारा/Revenue by:: Shri Abhinav Pitta, Sr. DR सुनवाई क…

Arulmigu Vaikunda Perumal and Embarswamy Devasthanam, Kanchipuram vs. ITO, Exemptions Ward-2, Chennai

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

ITA 2525/CHNY/2025[2018-19]Status: DisposedITAT Chennai19 Nov 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2525/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Arulmiguvaikunda The Income Tax Officer, Perumal & Embarswamy Vs. Exemptions Ward 2, Devasthanam, Chennai. No.01, Sunguvachatram, Sungavachatram S.O, Sriperumbudur, Kanchipuram – 602 105. Pan: Aafta 4259C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri S.P. Chidambaram, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 19.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 19.11.2025

For Appellant: Shri S.P. Chidambaram, 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.: 2525/CHNY/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/s. ArulmiguVaikunda The Income Tax Officer, Perumal and Embarswamy Vs. Exemptions Ward 2, Devasthanam, Chennai. No.01, Sunguvachatram, Sungavachatram S.O, Sriperumbudur, Kanchipuram – 602 105. PAN: AAFTA 4259C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri S.P. C…

Sri Muthu Agencies, Puducherry vs. ITO, Ward-3, Puducherry

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

ITA 2507/CHNY/2025[2018-19]Status: DisposedITAT Chennai19 Nov 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2507/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Sri Muthu Agencies, The Income Tax Officer, No.9, 3Rd Cross, Vs. Ward 3, Sri Ramnagar, Puducherry Achariyapuram, Villianur, Puducherry – 605 110. Pan: Achfs 9277N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri H. Yeshwanth Kumar, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 19.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 19.11.2025

For Appellant: Shri H. Yeshwanth Kumar, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 144BSection 147Section 148Section 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.: 2507/CHNY/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/s. Sri Muthu Agencies, The Income Tax Officer, No.9, 3rd Cross, Vs. Ward 3, Sri Ramnagar, Puducherry Achariyapuram, Villianur, Puducherry – 605 110. PAN: ACHFS 9277N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri H. Yeshwanth Kumar, Advocate ""यथ" क" ओर से/Respon…

Sujatha Hariharan, Chennai vs. ITO, Ncw-3(3), Chennai

In the result, both the appeals filed by the assessee are

ITA 2491/CHNY/2025[2015-16]Status: DisposedITAT Chennai19 Nov 2025AY 2015-16

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2490 & 2491/Chny/2025 निर्धारण वर्ष/Assessment Year: 2015-16 Smt. Sujatha Hariharan, Old No.20, New No.8, Poes Road, 2Nd Street, Teynampet, Chennai - 600 018. The Income Tax Officer, Vs. Non-Corporate Ward 3(3), Chennai. Pan: Bgcps 5734A (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri Y. Sridhar, Fca प्रत्यर्थी की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/Date Of Hearing : 18.11.2025 घोषणा की तारीख/Date Of Pronouncement : 19.11.2025 आदेश/Order Per George George K: These Appeals Filed By The Assessee Are Directed Against Two Different Orders Of Commissioner Of Income Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi Both Dated 24.07.2025, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Relevant Assessment Year Is 2015-16.

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 144BSection 147Section 148Section 148ASection 250

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2490 & 2491/CHNY/2025 निर्धारण वर्ष/Assessment Year: 2015-16 Smt. Sujatha Hariharan, Old No.20, New No.8, Poes Road, 2nd Street, Teynampet, Chennai - 600 018. The Income Tax Officer, Vs. Non-Corporate Ward 3(3), Chennai. PAN: BGCPS 5734A (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant by : Shri Y. Sridhar,…

Sujatha Hariharan, Chennai vs. ITO, Ncw-3(3), Chennai

In the result, both the appeals filed by the assessee are

ITA 2490/CHNY/2025[2015-16]Status: DisposedITAT Chennai19 Nov 2025AY 2015-16

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2490 & 2491/Chny/2025 निर्धारण वर्ष/Assessment Year: 2015-16 Smt. Sujatha Hariharan, Old No.20, New No.8, Poes Road, 2Nd Street, Teynampet, Chennai - 600 018. Pan: Bgcps 5734A (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 Y. Sridhar, Fca : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/Date Of Hearing : 18.11.2025 घोषणा की तारीख/Date Of Pronouncement : 19.11.2025 आदेश/Order Per George George K: These Appeals Filed By The Assessee Are Directed Against Two Different Orders Of Commissioner Of Income Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi Both Dated 24.07.2025, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Relevant Assessment Year Is 2015-16.

Section 144BSection 147Section 148Section 148ASection 250

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2490 & 2491/CHNY/2025 निर्धारण वर्ष/Assessment Year: 2015-16 Smt. Sujatha Hariharan, Old No.20, New No.8, Poes Road, 2nd Street, Teynampet, Chennai - 600 018. PAN: BGCPS 5734A (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. (प्रत्यर…

Trd 309 Pallinatham Mpcs, Trichy vs. Assessing Officer, Ward 2(1) Trichy, Trichy

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

ITA 2482/CHNY/2025[2019-2020]Status: DisposedITAT Chennai19 Nov 2025AY 2019-2020

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2482/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 M/S. Trd 309 Pallinatham The Income Tax Officer, Mpcs, Vs. Ward 2(1), Pallinatham Valavanthi Post, Trichy Musiri Tk, Tiruchirappalli – 621 211. Pan: Aafat 2275G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri V. Alagappan, Ca (Through Virtual Mode) ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 19.11.2025

For Appellant: Shri V. Alagappan, CAFor 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.: 2482/CHNY/2025 िनधा"रण वष"/Assessment Year: 2019-20 M/s. TRD 309 Pallinatham The Income Tax Officer, MPCS, Vs. Ward 2(1), Pallinatham Valavanthi Post, Trichy Musiri Tk, Tiruchirappalli – 621 211. PAN: AAFAT 2275G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri V. Alagappan, CA (Through virtual mode) ""यथ" क" ओर से/R…

Narayanan Varalakshmi, Madurai vs. ITO, Ncw-1(5), Madurai

In the result, appeal filed by the assessee is allowed

ITA 2382/CHNY/2025[2018-19]Status: DisposedITAT Chennai19 Nov 2025AY 2018-19

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

For Appellant: Mr. Krishna Murthy AT, J.C.I.TFor Respondent: 23.10.2025
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 अपीलसं./ITA No.2382/CHNY/2025 "नधा$रण वष$ / Assessment Year: 2018-19 Narayanan Varalakshmi, ITO, 66, Melakkal Main Road, vs. Non-Corp Ward-1(5), Muthunagar, Kochadai Madurai. Madurai – 625 016. Tamil Nadu. [PAN: AAHPV-2976-M] (अपीलाथ&/Appellant) ('(यथ&/Respondent) : Mr. Darchan Bothra, C.A. अपीलाथ& क) ओर से/ Appellant by : Mr. Krishna Murthy AT, J.C.I.T.…

Prabu Karuppaiah, Pudukkottai vs. ITO, Ward-1, Pudukkottai

In the result, the appeals filed by the assessee are allowed

ITA 2494/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Nov 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2492, 2493 & 2494/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Prabu Karuppaiah, The Income Tax Officer, 8/115, Avudaiyarkoil Poovalur Vs. Ward 1, Bo, Pudukkottai Avadaiyar Kovil, Pudukkottai – 614 618. Pan: Clepp 3346R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 18.11.2025

For Appellant: Shri Y. Sridhar, FCAFor 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 Nos.: 2492, 2493 & 2494/CHNY/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Prabu Karuppaiah, The Income Tax Officer, 8/115, Avudaiyarkoil Poovalur Vs. Ward 1, BO, Pudukkottai Avadaiyar Kovil, Pudukkottai – 614 618. PAN: CLEPP 3346R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Y. Sridhar, FCA ""यथ" क" ओर से/Respondent…

Prabu Karuppaiah, Pudukkottai vs. ITO, Ward-1, Pudukkottai

In the result, the appeals filed by the assessee are allowed

ITA 2493/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Nov 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2492, 2493 & 2494/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Prabu Karuppaiah, The Income Tax Officer, 8/115, Avudaiyarkoil Poovalur Vs. Ward 1, Bo, Pudukkottai Avadaiyar Kovil, Pudukkottai – 614 618. Pan: Clepp 3346R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 18.11.2025

For Appellant: Shri Y. Sridhar, FCAFor 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 Nos.: 2492, 2493 & 2494/CHNY/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Prabu Karuppaiah, The Income Tax Officer, 8/115, Avudaiyarkoil Poovalur Vs. Ward 1, BO, Pudukkottai Avadaiyar Kovil, Pudukkottai – 614 618. PAN: CLEPP 3346R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Y. Sridhar, FCA ""यथ" क" ओर से/Respondent…

Prabhu Karuppaiah, Pudukkottai vs. ITO, Ward-1, Pudukkottai

In the result, the appeals filed by the assessee are allowed

ITA 2492/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Nov 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2492, 2493 & 2494/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Prabu Karuppaiah, The Income Tax Officer, 8/115, Avudaiyarkoil Poovalur Vs. Ward 1, Bo, Pudukkottai Avadaiyar Kovil, Pudukkottai – 614 618. Pan: Clepp 3346R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 18.11.2025

For Appellant: Shri Y. Sridhar, FCAFor 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 Nos.: 2492, 2493 & 2494/CHNY/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Prabu Karuppaiah, The Income Tax Officer, 8/115, Avudaiyarkoil Poovalur Vs. Ward 1, BO, Pudukkottai Avadaiyar Kovil, Pudukkottai – 614 618. PAN: CLEPP 3346R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Y. Sridhar, FCA ""यथ" क" ओर से/Respondent…

Income Tax Officer, Income Tax Department, Visakhapatnam vs. Quality Steel Shoppe Private Limited, Visakhapatnam

In the result, the Cross Objection No

ITA 454/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2018-19

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.454/Viz/2024 ("नधा"रण वष"/Assessment Year: 2018-19) Income Tax Officer, Vs. Quality Steel Shoppe Ward-2(1), Private Limited, Visakhapatnam. Visakhapatnam. Pan: Aaacq1115D (Appellant) (Respondent) C.O. No. 18/Viz/2024 (In आ.अपी.सं /454/Viz/2024) ("नधा"रण वष"/Assessment Year: 2018-19)

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri Badicala Yadagiri
Section 144Section 144BSection 147Section 148Section 148ASection 151A

…आयकर अपील"य अ"धकरण, "वशाखपटनम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam “DIVN” Bench, Visakhapatnam. Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.454/Viz/2024 ("नधा"रण वष"/Assessment Year: 2018-19) Income Tax Officer, Vs. Quality Steel Shoppe Ward-2(1), Private Limited, Visakhapatnam. Visakhapatnam. PAN: AAACQ1115D (Appellant) (Respondent) C.O. No. 18/viz/2024 (In आ.अपी.सं /454/Viz/2024) ("नधा"रण वष"/Assessment Year: 2018-19) Quality Steel Shoppe Private Vs. Income Tax Officer, Limited, Ward-2(1), Visakhapatnam. Visakhapatnam. PAN: AAACQ1115…

Vijaya Kanika, Tirupati vs. Income Tax Officer, Ward-1(3), Tirupati

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

ITA 835/HYD/2025[2016-2017]Status: HeardITAT Hyderabad14 Nov 2025AY 2016-2017

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.835/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Smt. Vijaya Kanika Vs. Income Tax Officer Tirupati Ward 1(3) Pan:Dldpk8672K Tirupati (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A Shri E Phalguna Kumar राज" व "ारा/Revenue By: Mr. Rakesh Chintagumpula, Sr.Dr सुनवाई की तारीख/Date Of Hearing: 10/11/2025 घोषणा की तारीख/Pronouncement: 14/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Smt. Vijaya Kanika (“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 18.03.2025 For The A.Y 2016-017. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: C.A Shri E Phalguna KumarFor Respondent: Mr. Rakesh Chintagumpula, Sr.DR
Section 144BSection 147Section 148Section 148ASection 151A(1)

…ITA No 835 of 2025 Vijaya Kanika Tirupati आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ 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.835/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Smt. Vijaya Kanika Vs. Income Tax Officer Tirupati Ward 1(3) PAN:DLDPK8672K Tirupati (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: C.A Shri E Phalguna Kumar राज" व "ारा/Revenue by: Mr. Rakesh Chintagumpula, Sr.DR सुनवाई की तारीख/Da…

Aravindhan Bharathi, Tiruchirappalli vs. ITO, Ward-1(1), Trichy

In the result, appeal filed by the assessee is allowed

ITA 2014/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Nov 2025AY 2018-19

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

For Appellant: Shri. A.G.Sudharshanan, AdvocateFor Respondent: Ms. Gouthami Manivasagam, J.C.I.T
Section 144BSection 147Section 148Section 148ASection 151A

…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.:2014/Chny/2025 'नधा"रण वष" / Assessment Year: 2018-19 Aravindhan Bharathi, ITO, No.1506, Devangar Nagar, vs. Ward -1(1), Madhurapuri, Trichy. Turaiyur H.O., Turaiyur, Tiruchirappalli, - 621 010. [PAN:AKKPB-2439-A] (अपीलाथ)/Appellant) (*+यथ)/Respondent) अपीलाथ) क, ओर से/Appellant by : Shri. A.G.Sudharshanan, Advocate *+यथ) क, ओर से/Respondent b…

Mavilai Primary Agricultural Cooperative Credit Society Ltd Kv 92, Kanyakumari vs. Income Tax Officer - Ward 1, Nagercoil

ITA 2013/CHNY/2025[2018-2019]Status: DisposedITAT Chennai04 Nov 2025AY 2018-2019
For Appellant: Shri. G. Reddi Prakash, C.AFor Respondent: Ms. Gouthami Manivasagam, J.C.I.T
Section 144BSection 147Section 148Section 148ASection 151ASection 69Section 80P

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2013/Chny/2025 निर्धारण वर्ष / Assessment Year: 2018-19 Mavilai Primary Agricultural Cooperative Credit Society Limited KV 92, Mavilai Paccs, Ammandivilai S.O., Mavilai, Kanyakumari - 629 204. ITO, vs. Ward -1, Nagercoil. [PAN:AACTM-8935-C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant by : Shri. G. Reddi…