How many judgments cite Kankanala Ravindra Reddy v. ITO?

213 judgments on BharatTax cite Kankanala Ravindra Reddy v. ITO (156 Taxmann.com 178), spanning 2024 to 2026.

Which sections of the Income Tax Act does Kankanala Ravindra Reddy v. ITO come up under?

It is most often cited in judgments turning on Section 148, Section 147, Section 144B, Section 148A, Section 151A, Section 151.

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 148 Section 147 Section 144B Section 148A Section 151A Section 151 Section 250 Section 144

Issues it is cited on

doctrine of merger section 144(b)section 144b(1)section 135a section 151a section 115wh section 115wf section 124(3)(a)section 115wd section 115we faceless assessment scheme non-speaking order

Judgments citing Kankanala Ravindra Reddy v. ITO

Manikandan, Chennai vs. ITO, Ncw-8(2), Chennai

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

ITA 2257/CHNY/2025[2020-21]Status: DisposedITAT Chennai03 Nov 2025AY 2020-21

Bench: Shri George George K

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri Vijay Kumar, JCIT

Section 144BSection 147Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण, ‘ए’ (एस एम सी), "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ (SMC) BENCH, CHENNAI "ी जॉज" जॉज", उपा"य" के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT आयकर अपील सं./ITA No.: 2257/CHNY/2025 िनधा"रण वष"/Assessment Year: 2020-21 Shri Manikandan, The Income Tax Officer, 10/15, Shanmuga Nagar, Vs. Non-Corporate Ward 8(2), Ashok Nagar West Street, Chennai. Arumbakkam, Chennai - 600 106. PAN: ASOPM 9502H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri N. Arjun Raj, Advocate ""यथ" क" ओर से/Respondent by : Shri Vijay Kumar, JCIT सुनवाई क" तारीख/Date of Heari…

Mohd Noorul Huda, Hyderabad vs. ITO., Ward-9(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 843/HYD/2025[2017-18]Status: DisposedITAT Hyderabad31 Oct 2025AY 2017-18

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons in both the appeals that, against the order passed under Section 147 r.w. Section 144 dated 17.03.2022, an appeal was filed before the CIT(A) on 10.10.2023. In Form No.35, the assessee had provided the email ID mohdnoorulhuda513@gmail.com and opted not to receive communication by email. However, the CIT(A) sent the notices and the order under Section 250 to the old email ID noorulhuda80085@gmail.com, to which the asses

Section 142(1)Section 147Section 148Section 250Section 69A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.842 and 843/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2016-17 and 2017-18) Mohd. Noorul HUDA, Vs. The Income Tax Officer, R/o. Hyderabad. Ward -9(1), Hyderabad. PAN : BFRPK2189D (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri Mohd. Afzal, Advocate. Assessee Represented…

Mohd Noorul Huda, Hyderabad vs. ITO., Ward-9(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 842/HYD/2025[2016-17]Status: DisposedITAT Hyderabad31 Oct 2025AY 2016-17

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons in both the appeals that, against the order passed under Section 147 read with Section 144 dated 17.03.2022, an appeal was filed before the CIT(A) on 10.10.2023. In Form No.35, the assessee had provided the email ID mohdnoorulhuda513@gmail.com and opted not to receive communication by email. However, the CIT(A) sent the notices and the order under Section 250 to the old email ID noorulhuda80085@gmail.com, to which the

Section 142(1)Section 147Section 148Section 250Section 69A

Thomas Victor, Chennai vs. Income Tax Officer, Non Corp Ward 19(6), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2987/CHNY/2024[2015-16]Status: DisposedITAT Chennai28 Oct 2025AY 2015-16

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

For Appellant: Mr.R. Venkata Raman, CA

Section 139Section 147Section 148Section 148ASection 151ASection 271D

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी 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.2987/Chny/2024 िनधा"रण वष"/Assessment Year: 2015-16 v. Thomas Victor, The ITO, B-4, Old No.3A, New No.5A, Non-Corporate Ward-19(6), Karunanidhi, 1st Street, Kottur, Chennai. Kotturpuram S.O., Kotturpuram, Chennai-600 085. [PAN: ADYPV 3711 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.R. Venkata Raman, C…

Deepesh Vishnu Agarwal, Surat vs. ITO, Ward 1(2)(1), Surat

In the result, appeal of revenue is dismissed

ITA 168/SRT/2025[2019-20]Status: DisposedITAT Surat27 Oct 2025AY 2019-20

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.168/Srt/2025 Assessment Years: 2019-20 (Hybrid Hearing) Depesh Vishnu Agarwal Income Tax Officer, Ward- बनाम/ A-301, Surya Plaza, U.M. 1(2),(1), Surat (Old Ward- Vs. Road, Surat-395 007 1(2)(6), Surat) Aaykar Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.122/Srt/2025 Assessment Year: 2019-20 Income Tax Officer, Ward- Depesh Vishnu Agarwal बनाम/ 1(2),(1), Surat (Old Ward- A-301, Surya Plaza, U.M. Vs. 1(2)(6), Surat) Aaykar Road, Surat-395 007 Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa 2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Manish Malpani, Ca राज" की ओर से /Revenue By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 27/10/2025

Section 147Section 148Section 148ASection 149ASection 250Section 69Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.168/SRT/2025 Assessment Years: 2019-20 (Hybrid hearing) Depesh Vishnu Agarwal Income Tax Officer, Ward- बनाम/ A-301, Surya Plaza, U.M. 1(2),(1), Surat (old ward- Vs. Road, Surat-395 007 1(2)(6), Surat) Aaykar Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AISPA2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.122/SRT/2025 Assessment Year: 2019-20 Income Tax Officer, Ward- Depesh Vishnu Agarwal बनाम/ 1(2)…

Income Tax Officer, Ward-1(2)(1), Surat vs. Deepesh Vishnu Agarwal, Surat

In the result, appeal of revenue is dismissed

ITA 122/SRT/2025[2019-20]Status: DisposedITAT Surat27 Oct 2025AY 2019-20

Section 147Section 148Section 148ASection 149ASection 250Section 69Section 69C

Sudha, Tirunelveli vs. ITO, Ward-4, Tirunelveli

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

ITA 2360/CHNY/2025[2018-19]Status: DisposedITAT Chennai27 Oct 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2360/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 V. Sudha, The Ito, 4-254, Panchayat Street, Ward-4, Avaraikulam, Tirunelveli. Radhapuram, Tirunelveli-627 133. [Pan: Gbtps 0255 K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: NoneFor Respondent: Mr.Krishna Murthy AT, JCIT

Section 144BSection 147Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ 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.2360/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. Sudha, The ITO, 4-254, Panchayat Street, Ward-4, Avaraikulam, Tirunelveli. Radhapuram, Tirunelveli-627 133. [PAN: GBTPS 0255 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : None ""यथ" क" ओर से /Respondent by : Mr.Krishna Murthy AT, JCIT : सुनवाईक"तारीख/Date of H…

Sri Ramalingam Radha, Namakkal vs. ACIT, Circl-I, Erode

ITA 2342/CHNY/2025[2013-14]Status: DisposedITAT Chennai27 Oct 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2342/Chny/2025 निर्धारण वर्ष/Assessment Year: 2013-14 Sri Ramalingam Radha, Oa-13, Kumaresapuram, 7Th Street, Rajiv Nagar, Tiruchengode, Namakkal-637 211. [Pan: Accpr 2234 H] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant By प्रत्यर्थी की ओर से / Respondent By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement V. The Acit, Circle-1, Erode. (प्रत्यर्थी/Respondent) : Mr.R. Venkata Raman, Fca : Mr.Krishna Murthy At, Jcit : 22.10.2025 : 27.10.2025 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 26.06.2025 For Ay 2013-14. 2. The Assessee Has Raised The Following Grounds Of Appeal: 1. Learned Commissioner Of Income Tax (Appeals) Is Not Justified In Dismissing The Appeal, On The Ground That The Assessee Did Not Respond To Three Notices Issued. 2. Learned Commissioner Of Income Tax Tax (Appeals) Ought Not To Have Relied On A Few Decisions Rendered Under Other Acts & On A Few Under The Income Tax Act, None Of Which Apply To The Facts Of The Assessee'S Case. :: 2 ::

Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH: CHENΝΑΙ 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.2342/Chny/2025 निर्धारण वर्ष/Assessment Year: 2013-14 Sri Ramalingam Radha, OA-13, Kumaresapuram, 7th Street, Rajiv Nagar, Tiruchengode, Namakkal-637 211. [PAN: ACCPR 2234 H] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant by प्रत्यर्थी की ओर से / Respondent by सुनवाईकीतारीख/Date of Hearing घोषणाकीतारीख /Date of Pronouncement…

Pichaimani Gunasundari, Kancheepuram vs. ITO, Nc-22(1), Tambaram

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

ITA 2333/CHNY/2025[2019-20 ]Status: DisposedITAT Chennai27 Oct 2025

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2333/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 V. Pichaimani Gunasundari, The Ito, No.65, Saratha Flats, Non-Corporate Ward-22(1), Ganapathi Nagar, Tambaram. 4Th Street, Urapakkam, Kancheepuram-603 210. [Pan: Cqgpg 6518 M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.N. Arjunraj, AdvocateFor Respondent: Mr.Krishna Murthy AT, JCIT

Section 147Section 148Section 148ASection 250(6)Section 69Section 69A

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ 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.2333/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 v. Pichaimani Gunasundari, The ITO, No.65, Saratha Flats, Non-Corporate Ward-22(1), Ganapathi Nagar, Tambaram. 4th Street, Urapakkam, Kancheepuram-603 210. [PAN: CQGPG 6518 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.N. Arjunraj, Advocate ""यथ" क" ओर से /Res…

Annai Kanthammal Ramachandran Educational and Charitable Trust, Krishnagiri vs. ITO, Exemptions Ward, Salem

In the result, appeal filed by the assessee is allowed

ITA 1987/CHNY/2025[2019-20]Status: DisposedITAT Chennai23 Oct 2025AY 2019-20

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

For Appellant: Shri. G. Reddi Prakash, F.C.AFor Respondent: Ms. Gouthami Manivasagam, J.C.I.T

Section 144Section 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.:1987/Chny/2025 'नधा"रण वष" / Assessment Year: 2019-20 Annai Kanthammal Ramachandran ITO, Educational and Charitable Trust, vs. Exemptions Ward, 1/136, Hosur Main Road, Salem. Rayakottai, Krishnagiri – 635 116. [PAN:AAFTA-2886-H] (अपीलाथ)/Appellant) (*+यथ)/Respondent) अपीलाथ) क, ओर से/Appellant by : Shri. G. Reddi Prakash, F.C.A. *+यथ) क, ओर से…

Abhishek Reddy Boyapally, Hyderabad vs. ITO (Int Taxn) - 2, Hyderabad

In the result, the appeal of the assessee is allowed

ITA 352/HYD/2025[2015-16]Status: DisposedITAT Hyderabad15 Oct 2025AY 2015-16

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.352/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2015-16) Shri Abhishek Reddy Vs. Income Tax Officer Boyapally, Hyderabad International Taxation-2, Pan: Bodpb0397F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Ca Y. V. Bhanu Narayan Rao रधजस् व द्वधरध/Revenue By: Dr.Narendra Kumar Naik, Cit(Dr) सुिवधई की तधरीख/Date Of Hearing: 15/10/2025 घोर्णध की तधरीख/Pronouncement: 17/10/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Shri Abhishek Reddy Boyapally (“The Assessee”), Feeling Aggrieved By The Assessment Order Passed By The Ito, International Taxation-2, Hyderabad (“Ld. Ao”), Dated 25.12.2024 For The A.Y 2015-16. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: CA Y. V. Bhanu Narayan RaoFor Respondent: Dr.Narendra Kumar Naik, CIT(DR)

Section 139Section 144BSection 144CSection 147Section 148Section 148A

…ITA No.352/Hyd/2025 आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad श्री विजय पाल राि, उपाध् यक्ष एिं श्री मिुसूदन सािडिया, लेखा सदस् य के समक्ष । Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.352/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2015-16) Shri Abhishek Reddy Vs. Income Tax Officer Boyapally, Hyderabad International Taxation-2, PAN: BODPB0397F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: CA Y. V. Bhanu Narayan Rao रधजस् व द्वधरध/Revenue by: Dr.Narendra Kumar Naik…

Thanaraj Sumathi, Mayiladuthurai vs. ITO, Ward-1, Kumbakonam

In the result, appeal filed by the assessee is allowed

ITA 2031/CHNY/2025[2019-20]Status: DisposedITAT Chennai14 Oct 2025AY 2019-20

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकरअपीलसं./Ita No.:2031/Chny/2025 यनिाारणवर्ा / Assessment Year:2019-20 Thanaraj Sumathi, Income Tax Officer, No.3/25, North Street, Vs. Ward-1 Moovalur, Kumbakonam. Mayiladuthurai – 609806. Tamil Nadu. [Pan:Knyps-1061-J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant By : Mr. N. Arjun Raj, Advocate. प्रत्यर्थीकीओरसे/Respondent By : Ms. R. Anitha, Cit. सुनवाईकीतारीख/Date Of Hearing : 13.10.2025 घोर्णाकीतारीख/Date Of Pronouncement : 14.10.2025

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anitha, CIT

Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अधिकरण,‘सी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI श्री एम. बालगणेश, लेखा सदस्य के समक्ष एवं. श्री एस एस ववश्वनेत्र रवव, न्याययकसदस्य BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकरअपीलसं./ITA No.:2031/Chny/2025 यनिाारणवर्ा / Assessment Year:2019-20 Thanaraj Sumathi, Income Tax Officer, No.3/25, North Street, vs. Ward-1 Moovalur, Kumbakonam. Mayiladuthurai – 609806. Tamil Nadu. [PAN:KNYPS-1061-J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant by : Mr. N. Arjun Raj, Advocate. प्रत्यर्थीकीओरसे/R…

Bhawani Developers, Lucknow vs. Income Tax Officer-4(1), Lucknow-New

Appeal is disposed of in accordance with the aforesaid

ITA 253/LKW/2025[2018-19]Status: DisposedITAT Lucknow09 Oct 2025AY 2018-19

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 115BSection 133(6)Section 142(1)Section 144BSection 147Section 68

…I.T.A. No.253/Lkw/2025 Assessment Year: 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH 'A', LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.253/Lkw/2025 Assessment Year: 2018-19 Bhawani Developers Vs. Income Tax Officer-4(1), Lucknow-New 2/67, Bahar, Sahara Estate, Jankipuram, Lucknow. PAN:AAPFB8273P (Appellant) (Respondent) Appellant by Shri P. K. Kapoor, C. A. Respondent by Shri R. K. Agarwal, CIT (D.R.) ORDER PER ANADEE NATH MISSHRA:A.Μ. (A) This appeal vide I.T.A. No.253/Lkw/2025 has been filed by the assessee for assessment year…

Rajendraa Sakunthala, Coimbatore vs. ACIT, Ncc-2, Coimbatore

In the result, appeal filed by the assessee is allowed

ITA 1624/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 Oct 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

For Appellant: Shri. Sudharshan, Advocate for Shri. S. Sridhar, AdvocateFor Respondent: Ms. E. Pavuna Sundari, C.I.T

Section 139(1)Section 147Section 148Section 148ASection 50C

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस "व"वने" र"व, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1624/Chny/2025 "नधा%रण वष% / Assessment Year: 2018-19 Raajendraa Sakunthala, ACIT, No.74/75 No.48/50, Tex Park, vs. Non Corporate Circle -2, Kalapatti Road, Civil Aerodrome, Coimbatore. Coimbatore – 641 014. [PAN:CDPPR-9683-C] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. Sudharshan, Advocate for…

Viswanathan Pappathi, Vellore vs. ITO, Ward-2, Vellore

In the result, appeal filed by the assessee is allowed

ITA 1620/CHNY/2025[2016-17]Status: DisposedITAT Chennai08 Oct 2025AY 2016-17

Bench: Shri S.S. Viswanethra Ravi & Shri S.R.Raghunathaआयकर अपील सं./Ita No.: 1620/Chny/2025 िनधा#रण वष# / Assessment Year: 2016-17 Viswanathan Pappathi Income Tax Officer No. 24C, Pudupet Road, Vs. Ward – 2, 4Th Street, Tirupattur, Vellore. Vellore – 635 601. Tamil Nadu. [Pan: Ceqpp-4595-H] (अपीलाथ%/Appellant) (&'थ%/Respondent) अपीलाथ% की ओर से/Appellant By : Ms. T. V. Muthu Abirami, Advocate &'थ% की ओर से/Respondent By : Shri. N. Rajakumar, Addl. C.I.T.

For Appellant: Ms. T. V. Muthu Abirami, AdvocateFor Respondent: Shri. N. Rajakumar, Addl. C.I.T

Section 144BSection 147Section 148Section 148ASection 151ASection 69A

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस िव"ने" रिव, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1620/Chny/2025 िनधा#रण वष# / Assessment Year: 2016-17 Viswanathan Pappathi Income Tax Officer No. 24C, Pudupet Road, vs. Ward – 2, 4th Street, Tirupattur, Vellore. Vellore – 635 601. Tamil Nadu. [PAN: CEQPP-4595-H] (अपीलाथ%/Appellant) (&'थ%/Respondent) अपीलाथ% की ओर से/Appellant by : Ms. T. V. Muthu Abirami, Advocate &'थ% की ओर से/Resp…

Chirag Kirpal, Delhi vs. Assistant Commissioner of Income Tax, International Taxation, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 656/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Sept 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Vimal Kumarchirag Kirpal, Vs. Acit, C/O. Anuj Bhatia, C-3, Bali International Taxation, Nagar, New Raja Garden, Gurgaon New Delhi (Appellant) (Respondent) Pan: Bwxpk8788D Assessee By : Shri. S. K. Gupta, Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri. S. K. Gupta, CAFor Respondent: Shri M. S. Nethrapal, CIT DR

Section 139Section 143(2)Section 144BSection 144C(1)Section 144C(13)Section 144C(5)Section 147Section 148Section 148ASection 151

…t 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 Kankanala Ravindra Reddy vs ITO reported in 156 Taxmann.com 178(Tel HC); decision of Hon‘ble Gauhati High Court in the case of Ram Narayan Sah vs 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…

Pankaj Kumar Mittal, Dholpur vs. Income Tax Officer Ward 4 Bharatpur, Bharatpur

In the result, stands allowed

ITA 393/JPR/2025[2018-2019]Status: DisposedITAT Jaipur24 Sept 2025AY 2018-2019

For Appellant: Shri Rahul Pandya, AdvFor Respondent: Shri Gautam Singh Choudhary, JCIT

Section 144Section 144ASection 148Section 271ASection 44A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 393/JPR/2025 निर्धारण वर्ष / Assessment Years : 2018-19 Shri Pankaj Kumar Mittal 11, Near AVM School, Main Market Maniya, Dholpur. बनाम Vs. The ITO, Ward-4, Bharatpur. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: APXPM0304B अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Rahul Pandya, Adv. राजस…

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1086/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…must be done in that manner; if it is not done in that manner then it would have no existence in the eyes law. By Page 6 of 78 following the said principles, the Hon'ble jurisdictional High Court in the case of Kankanala Ravindra Reddy vs. Income Tax Officer 156 Taxmann.com 178 has quashed the notice issued u/s 148 of the I.T. Act, because certain procedures were not followed by the Income Tax Department while issuing the notice. He has also relied upon the decision of the Bangalore Benches of the Tribunal dated 30/04/2025 in case of Dandu Jojappa Francis vs. Income Tax Officer in ITA No.2305/Bang/2024 and submi…

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1085/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Sept 2025AY 2015-16

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.आ.अपी.सं / Ita Nos.1084 To 1088 & 1027/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2014-15 To 2019-20)

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR

Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…ner, then it must be done in that manner; if it is not done in that manner then it would have no existence in the eyes law. By following the said principles, the Hon'ble jurisdictional High Court in the case of Kankanala Ravindra Reddy vs. Income Tax Officer 156 Taxmann.com 178 has quashed the notice issued u/s 148 of the I.T. Act, because certain procedures were not followed by the Income Tax Department while issuing the notice. He has also relied upon the decision of the Bangalore Benches of the Tribunal dated 30/04/2025 in case of Dandu Jojappa Francis vs. Income Tax Officer in ITA No.2305/Bang/2024 and submi…

Thangamuthu Balakrishnan, Tiruppur vs. ITO Ward 1(1), Tiruppur

In the result, appeal filed by the assessee is allowed

ITA 719/CHNY/2025[2018-19]Status: DisposedITAT Chennai22 Sept 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 719/Chny/2025 िनधा$रण वष$ / Assessment Year: 2018-19

For Appellant: Mr. T.S. Lakshmi Venkataraman, F.C.A '(For Respondent: Mr. C. Sivakumar, Addl. CIT

Section 144BSection 147Section 148Section 148ASection 151Section 69A

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस िव"ने" रिव, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम# BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 719/Chny/2025 िनधा$रण वष$ / Assessment Year: 2018-19 Thangamuthu Balakrishnan, ITO, No. 3/645 A, Mettumadai vs. Ward – 1(1), Thottam, Tiruppur. Vavipalayam, Tiruppur – 641 666. Tamil Nadu. [PAN: ANGPB-2242-J] (अपीलाथ&/Appellant) ('(थ&/Respondent) अपीलाथ& की ओर से/Appellant by : Mr. T.S. Lakshmi Venkataraman, F.C.A '(थ& की ओर से/Res…