Kunhayammed v. State of Kerala

245 ITR 360Supreme Court of India2000#367 most cited

What is Kunhayammed v. State of Kerala authority for?

An order refusing special leave to appeal to the Supreme Court, whether speaking or non-speaking, does not attract the doctrine of merger, meaning the order under challenge is not substituted.

236

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Kunhayammed v. State of Kerala · doctrine of merger · special leave to appeal · refusal of SLP · speaking order · non-speaking order · section 136 · order substitution · Supreme Court · appellate order effect

Also reported as

113 Taxmann 470

Sections most often in play

Section 148Section 147Section 144BSection 148ASection 151ASection 250Section 143(3)Section 136

Issues it is cited on

doctrine of mergersection 114(e)section 136section 43(3)section 193section 196sanction under section 151non-speaking ordersection 151asection 144asection 114section 151(2)

Judgments citing Kunhayammed v. State of Kerala

ACIT, CENTRAL CIRCLE-19, DELHI, DELHI vs. YASMIN KAPOOR, DELHI

Appeals of the assessee are allowed

ITA 2221/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhanacit, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) Pan: Aaupt4464F

For Appellant: Shri Sanjay Kumar Agarwal, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 143(3)Section 153ASection 153D

…4/Mum/2015. She also relied on the decision of Hon'ble Delhi High Court in the case of CIT Vs. Kelvinator of India Ltd. – [2002] 256 ITR 1(Delhi). She also relied on the decision of Hon'ble Supreme Court in the case of Kunhayammed Vs. State of Kerala – [2000] 245 ITR 360(SC) and Khoday Distilleries Ltd. Vs. MahadeshwaraSahakaraSakkareKarkhane Ltd. – [2019] 104 taxmann.com 25(SC). 19. I noted that the case law cited by the learned CIT-DR of Spacewood Furnishers (P) Ltd. (supra) relates to warrant of authorization issued under Section 132 of the Act for carrying of search by the Income-tax Department and whether th…

ACIT, CENTRAL CIRCLE-19, DELHI, DELHI vs. DEEPA TALWAR, DELHI

Appeals of the assessee are allowed

ITA 2203/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhanacit, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) Pan: Aaupt4464F

For Appellant: Shri Sanjay Kumar Agarwal, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 143(3)Section 153ASection 153D

…4/Mum/2015. She also relied on the decision of Hon'ble Delhi High Court in the case of CIT Vs. Kelvinator of India Ltd. – [2002] 256 ITR 1(Delhi). She also relied on the decision of Hon'ble Supreme Court in the case of Kunhayammed Vs. State of Kerala – [2000] 245 ITR 360(SC) and Khoday Distilleries Ltd. Vs. MahadeshwaraSahakaraSakkareKarkhane Ltd. – [2019] 104 taxmann.com 25(SC). 19. I noted that the case law cited by the learned CIT-DR of Spacewood Furnishers (P) Ltd. (supra) relates to warrant of authorization issued under Section 132 of the Act for carrying of search by the Income-tax Department and whether th…

SP CHIDAMBARAM,KANCHIPURAM vs. ITO, WARD 1, KANCHIPURAM, KANCHIPURAM

ITA 3934/CHNY/2025[2020-21]Status: DisposedITAT Chennai29 Jan 2026AY 2020-21

Bench: Ms. Padmavathy S. & Shri Manu Kumar Giriआयकर अपील सं./Ita No. 3934/Chny/2025 निर्धारण वर्ष/Assessment Year: 2020-21 Sp Chidambaram 21-A/6, Vallal Pachiyappan Street, Kancheepuram-631501 Tamil Nadu [Pan: Aachc 3681 B] (अपीलार्थी/Appellant) V. The Ito, Ward (1), Kancheepuram, 96, Munuswamy Mudaliar Avenue, Kancheepuram-631501 (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By Mr. K. Subash Anbarasu, Adv प्रत्यर्थी की ओर से / Respondent By Ms. Gouthami Manivasagam, Addl. Cit सुनवाईकीतारीख/Date Of Hearing 28.01.2025 घोषणाकीतारीख /Date Of Pronouncement 29.01.2026 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 17.12.2025 For Ay 2020-21. 2. At The Outset, We Notice That The Assessee By The Ground No.4 Challenges The Jao Jurisdiction To Issue Notice U/S148 Dated 29.03.2024 Of The Act. :: 2 ::

Section 144BSection 147Section 148

…e Bombay High Court in Hexaware Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) is still pending adjudication before the Hon'ble Supreme Court. 12. The Supreme Court in a landmark judgement in the case of Kunhayammed v. State of Kerala [2000] 113 Taxman 470/245 ITR 360 (SC) has summarised the doctrine of merger as follows:- "Where an appeal or revision is provided before a superior forum against an order passed by a Court, Tribunal or any other authority and such superior forum modifies, reverses or affirms the decision put in issue before it, the decision by the subordinate forum merges with the decision by th…

GANESAN NEELAMEGAM,KANCHEEPURAM vs. ITO,WARD 1 KANCHEEPURAM, KANCHEEPURAM

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

ITA 3131/CHNY/2025[2018-19]Status: DisposedITAT Chennai28 Jan 2026AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3131/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Ganesan Neelamegam, The Income Tax Officer, No.116/112, North Street, Vs. Ward 1, Ayyampettai S.O, Kancheepuram. Ayyampettai, Kancheepuram – 631 601. Pan: Aeypn 9036M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. Srinithi, Advocate For Shri N.V. Balaji, Advocate ""यथ" क" ओर से/Respondent By : Shri N. Rajakumar, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 28.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 28.01.2026

For Appellant: Ms. Srinithi, AdvocateFor Respondent: Shri N. Rajakumar, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 250

…Bombay High Court in Hexaware Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) is still pending adjudication before the Hon’ble Supreme Court. 13. The Supreme Court in a landmark judgement in the case of Kunhayammed v. State of Kerala [2000] 113 Taxman 470/245 ITR 360 (SC) has summarized the doctrine of merger as follows:- "Where an appeal or revision is provided before a superior forum against an order passed by a Court, Tribunal or any other authority and such superior forum modifies, reverses or affirms the decision put in issue before it, the decision by the subordinate forum merges with the decision by th…

ANUJ NAGPAL,DELHI vs. ACIT, CENTRAL CIRCLE 14, DELHI

The appeals are allowed

ITA 524/DEL/2022[2014-15]Status: DisposedITAT Delhi28 Jan 2026AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

…P a g e | 1 ITA Nos. 463 to 465, 467, 523 & 524, 457/Del/2022 AnuNagpal& Others IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos. 463 to 465/Del/2022 (Assessment Years: 2012-13 to 2014-15) AnuNagpal Vs. ACIT, B-64, 1st Floor Greater Central Circle 14, Kailash Part-I, New Delhi- 110055 New Delhi – 110048 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ACTPN4363Q Appellant .. Respondent ITA Nos. 467, 523 & 524/Del/2022 (Assessment Years: 2012-13 to 2014-15) AnujNagpal Vs. ACIT, M-134, Greater Kailash Central Circle 1…

ANUJ NAGPAL,DELHI vs. ACIT CENTRAL CIRCLE 14, DELHI

The appeals are allowed

ITA 467/DEL/2022[2012-13]Status: DisposedITAT Delhi28 Jan 2026AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

…P a g e | 1 ITA Nos. 463 to 465, 467, 523 & 524, 457/Del/2022 AnuNagpal& Others IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos. 463 to 465/Del/2022 (Assessment Years: 2012-13 to 2014-15) AnuNagpal Vs. ACIT, B-64, 1st Floor Greater Central Circle 14, Kailash Part-I, New Delhi- 110055 New Delhi – 110048 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ACTPN4363Q Appellant .. Respondent ITA Nos. 467, 523 & 524/Del/2022 (Assessment Years: 2012-13 to 2014-15) AnujNagpal Vs. ACIT, M-134, Greater Kailash Central Circle 1…

ANU NAGPAL,DELHI vs. ACIT, CENTRAL CIRCLE 14, DELHI

The appeals are allowed

ITA 465/DEL/2022[2014-15]Status: DisposedITAT Delhi28 Jan 2026AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

…P a g e | 1 ITA Nos. 463 to 465, 467, 523 & 524, 457/Del/2022 AnuNagpal& Others IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos. 463 to 465/Del/2022 (Assessment Years: 2012-13 to 2014-15) AnuNagpal Vs. ACIT, B-64, 1st Floor Greater Central Circle 14, Kailash Part-I, New Delhi- 110055 New Delhi – 110048 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ACTPN4363Q Appellant .. Respondent ITA Nos. 467, 523 & 524/Del/2022 (Assessment Years: 2012-13 to 2014-15) AnujNagpal Vs. ACIT, M-134, Greater Kailash Central Circle 1…

ANU NAGPAL,DELHI vs. ACIT,CENTRAL CIRCLE-14, DELHI

The appeals are allowed

ITA 463/DEL/2022[2012-13]Status: DisposedITAT Delhi28 Jan 2026AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

…P a g e | 1 ITA Nos. 463 to 465, 467, 523 & 524, 457/Del/2022 AnuNagpal& Others IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos. 463 to 465/Del/2022 (Assessment Years: 2012-13 to 2014-15) AnuNagpal Vs. ACIT, B-64, 1st Floor Greater Central Circle 14, Kailash Part-I, New Delhi- 110055 New Delhi – 110048 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ACTPN4363Q Appellant .. Respondent ITA Nos. 467, 523 & 524/Del/2022 (Assessment Years: 2012-13 to 2014-15) AnujNagpal Vs. ACIT, M-134, Greater Kailash Central Circle 1…

SUN POWER LIFE BATTERY CENTRE,KOVILPATTI vs. ITO WARD 2, TUTICORIN, TUTICORIN

ITA 3390/CHNY/2025[2018-19]Status: DisposedITAT Chennai27 Jan 2026AY 2018-19

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita No 3390/Chny/2025 निर्धारण वर्ष/Assessment Year: 2018-19 Sun Power Life Battery Centre Ito Ward 2 Tuticorin No. 23H-25, Krishnan Kovil St, Kovilpatti-628501 19A Main Building, West Greater Cotton Road, Tuticorin-628001 [Pan: Abnfs 4366 B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By : Mr. K. Balasubramanian Advocate प्रत्यर्थी की ओर से /Respondent By : Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 21.01.2026 घोषणा की तारीख / Date Of Pronouncement : 27.01.2026 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 14.10.2025 For Ay 2018-19.

For Appellant: Mr. K. BalasubramanianFor Respondent: Ms. Gouthami
Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ सुश्री पद्मावती एस, लेखा सदस्य के समक्ष श्री मनु कुमार गिरि, न्यायिक सदस्य एवं BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No 3390/Chny/2025 निर्धारण वर्ष/Assessment Year: 2018-19 SUN POWER LIFE BATTERY CENTRE ITO WARD 2 TUTICORIN No. 23H-25, Krishnan Kovil St, Kovilpatti-628501 19A MAIN BUILDING, WEST GREATER COTTON ROAD, TUTICORIN-628001 [PAN: ABNFS 4366 B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee by : Mr. K. Balasubraman…

SHANMUGAM CHINNIA GOUNDER,COIMBATORE vs. ITO NON CORP WARD 1(1), COIMBATORE, COIMBATORE

ITA 3366/CHNY/2025[2018-19]Status: DisposedITAT Chennai27 Jan 2026AY 2018-19

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita No 3366/Chny/2025 निर्धारण वर्ष/Assessment Year: 2018-19 Shanmugam Chinnia Gounder V. No. 240, Sasthiri Street, Avinashi Road Br Puram, Peelamedu, Coimbatore-641 004 [Pan: Afkpc 1564 Q] (अपीलार्थी/Appellant) Ito Ncw 1(1) Све, Annexe Building, Tamil Nadu (प्रत्यर्थी/Respondent) Mr. Abhishek Murali, C.A. अपीलार्थी की ओर से / Assessee By : प्रत्यर्थी की ओर से / Respondent By : Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 21.01.2026 घोषणा की तारीख / Date Of Pronouncement : 27.01.2026 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 28.05.2024 For Ay 2018-19.

For Respondent: Ms. Gouthami
Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ सुश्री पद्मावती एस, लेखा सदस्य के समक्ष श्री मनु कुमार गिरि, न्यायिक सदस्य एवं BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No 3366/Chny/2025 निर्धारण वर्ष/Assessment Year: 2018-19 SHANMUGAM CHINNIA GOUNDER v. No. 240, Sasthiri Street, Avinashi Road BR Puram, Peelamedu, Coimbatore-641 004 [PAN: AFKPC 1564 Q] (अपीलार्थी/Appellant) ITO NCW 1(1) СВЕ, Annexe Building, Tamil Nadu (प्रत्यर्थी/Respondent) MR. Abhishek Murali, C.A. अपीलार्थी की ओर से / Assessee by :…

DGL DIST GOVT TEACHERS CO-OPERATIVE SOCIETY LIMITED,DINDIGUL vs. THE INCOME TAX OFFICER, DINDIGUL

ITA 3341/CHNY/2025[2019-20]Status: DisposedITAT Chennai27 Jan 2026AY 2019-20

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita No 3341/Chny/2025 निर्धारण वर्ष/Assessment Year: 2019-20 Dgl Dist Govt Teachers Co- Operative Society Limited 23D, Krishna Road 2Nd Street, Dindigul, Tamil Nadu 624001 [Pan: Aacad0679F] (अपीलार्थी/Appellant) V. Ito Che-W-(501)(91) Chennai (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By : None प्रत्यर्थी की ओर से /Respondent By : Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 21.01.2026 घोषणा की तारीख / Date Of Pronouncement : 27.01.2026 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 18.07.2025 For Ay 2019-20.

For Appellant: NONEFor Respondent: Ms. Gouthami
Section 144BSection 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No 3341/Chny/2025 निर्धारण वर्ष/Assessment Year: 2019-20 DGL DIST GOVT TEACHERS CO- OPERATIVE SOCIETY LIMITED 23D, KRISHNA ROAD 2ND STREET, DINDIGUL, TAMIL NADU 624001 [PAN: AACAD0679F] (अपीलार्थी/Appellant) v. ITO CHE-W-(501)(91) CHENNAI (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee by : NONE प्रत्यर्थी की ओर से /Respondent by : Ms. Gouthami Manivasagam, Addl. CIT सुनवाई की तारीख/Date of Hearing : 21.01.2026 घोषणा की तारीख / Date of Pronouncement :…

VASU SARAVANAN,CHENNAI vs. ITO,NON CORP WARD 1(6),CHENNAI, CHENNAI

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

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita No 3331/Chny/2025 निर्धारण वर्ष/Assessment Year: 2020-21 Vasu Saravanan Old No 39, New No. 2, Ramasamy Street, T Nagar, Chennai-600 017 [Pan: Apgps 9284 M] (अपीलार्थी/Appellant) V. Ito, Non Corp Ward 1(6) Chennai, Room No. 412, Main Building Ayakar Bhavan, Nungambakka, Chennai, T.N-600034 (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By Mr. Y Sridhar, F.C.A. प्रत्यर्थी की ओर से / Respondent By Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/Date Of Hearing 20.01.2026 घोषणा की तारीख / Date Of Pronouncement 27.01.2026 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 19.09.2025 For Ay 2020-21.

Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ सुश्री पद्मावती एस, लेखा सदस्य के समक्ष श्री मनु कुमार गिरि, न्यायिक सदस्य एवं BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No 3331/Chny/2025 निर्धारण वर्ष/Assessment Year: 2020-21 VASU SARAVANAN OLD NO 39, NEW NO. 2, RAMASAMY STREET, T NAGAR, CHENNAI-600 017 [PAN: APGPS 9284 M] (अपीलार्थी/Appellant) v. ITO, NON CORP WARD 1(6) CHENNAI, ROOM NO. 412, MAIN BUILDING AYAKAR BHAVAN, NUNGAMBAKKA, CHENNAI, T.N-600034 (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Asse…

JAYA CHANDRA RAJAN,TIRUNELVELI vs. ITO, WARD 1 TIRUNELVEL, TIRUNELVEL

ITA 3329/CHNY/2025[2015-16]Status: DisposedITAT Chennai27 Jan 2026AY 2015-16
Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ सुश्री पद्मावती एस, लेखा सदस्य के समक्ष श्री मनु कुमार गिरि, न्यायिक सदस्य एवं BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No 3329/Chny/2025 निर्धारण वर्ष/Assessment Year: 2015-16 JAYA CHANDRA RAJAN 2/55A RAJAKRISHNAPURAM RAJAKRISHNAPURAM В.О., TIRUNELVELI, TAMIL NADU-627 114 (अपीलार्थी/Appellant) ITO, WARD 1, TIRUNELVEL, WARD 1, TIRUNELVEL, NELLAI, CITY, TIRUCHENDHUR ROAD RAMNATH NAGAR, TIRUNELVELI, T TAMIL NADU-627011 (प्रत्यर्थी/Respondent) Ms. SANCHITA.…

JAYASANKAR NATARAJAN,CHENNAI vs. ITO, NCW-1(2), CHENNAI

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

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

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

For Appellant: Shri Raman Goyal, IRS (Retd.) &For Respondent: Ms. R. Kavitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 250

…Bombay High Court in Hexaware Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) is still pending adjudication before the Hon’ble Supreme Court. 13. The Supreme Court in a landmark judgement in the case of Kunhayammed v. State of Kerala [2000] 113 Taxman 470/245 ITR 360 (SC) has summarized the doctrine of merger as follows:- "Where an appeal or revision is provided before a superior forum against an order passed by a Court, Tribunal or any other authority and such superior forum modifies, reverses or affirms the decision put in issue before it, the decision by the subordinate forum merges with the decision by th…

GANESH CHAND SURESH KUMAR,CHENNAI vs. ITO, NCW-3(3), CHENNAI

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

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

Section 144BSection 147Section 148Section 148ASection 250

…e Bombay High Court in Hexaware Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) is still pending adjudication before the Hon'ble Supreme Court. 13. The Supreme Court in a landmark judgement in the case of Kunhayammed v. State of Kerala [2000] 113 Taxman 470/245 ITR 360 (SC) has summarized the doctrine of merger as follows:- "Where an appeal or revision is provided before a superior forum against an order passed by a Court, Tribunal or any other authority and such superior forum modifies, reverses or affirms the decision put in issue before it, the decision by the subordinate forum merges with the decision by th…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), CHENNAI vs. PERIYASAMY ANBUNATHAN, KARUR

In the result, all the appeals of the Revenue and the assessee are partly allowed for statistical purposes and the cross objections of the assessee are dismissed

ITA 1596/CHNY/2025[2016-17]Status: DisposedITAT Chennai23 Jan 2026AY 2016-17

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

For Appellant: Mr.J.K. Reddy, CAFor Respondent: Ms.E. Pavuna Sundari, CIT
Section 131Section 132Section 132(4)Section 250

…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 Nos.1488 & 1489/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17 Periyasamy Anbunathan, v. The DCIT, No.10/97C, Ayyampalayam, Central Circle-1(4), Thottakurichi Post, Chennai. Karur-639 113. [PAN: AHMPA 6511 H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.1529, 1536, 1595 & 1596/Chny/2025 िनधा"रण वष"/Assessment Y…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), CHENNAI, CHENNAI vs. PERIYASAMY ANBUNATHAN, KARUR

In the result, all the appeals of the Revenue and the assessee are

ITA 1536/CHNY/2025[2017]Status: DisposedITAT Chennai23 Jan 2026
Section 131Section 132Section 132(4)Section 250

…ITA No.1488/Chny/2025 (AY 2015-16) & Others Periyasamy Anbunathan :: 2 :: आदेश / ORDER PER BENCH: These appeals preferred by the Revenue arise from the orders passed by the Learned Commissioner of Income Tax (Appeals)-18 (hereinafter referred to as Ld.CIT(A)'), Chennai, dated 29.03.2025 for Assessment Years (hereinafter referred to as AY') 2014-15 to 2017-18 u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). The assessee has preferred appeals and cross objections in relation to the order(s) passed by the Ld. CIT(A) for AYs 2015-16 & 2016-17. 2. Since issues involved are common, all the…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), CHENNAI, CHENNAI vs. PERIYASAMY ANBUNATHAN, KARUR

In the result, all the appeals of the Revenue and the assessee are partly allowed for statistical purposes and the cross objections of the assessee are dismissed

ITA 1529/CHNY/2025[2014-15]Status: DisposedITAT Chennai23 Jan 2026AY 2014-15

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

For Appellant: Mr.J.K. Reddy, CAFor Respondent: Ms.E. Pavuna Sundari, CIT
Section 131Section 132Section 132(4)Section 250

…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 Nos.1488 & 1489/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17 Periyasamy Anbunathan, v. The DCIT, No.10/97C, Ayyampalayam, Central Circle-1(4), Thottakurichi Post, Chennai. Karur-639 113. [PAN: AHMPA 6511 H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.1529, 1536, 1595 & 1596/Chny/2025 िनधा"रण वष"/Assessment Y…

PERIYASAMY ANBUNATHAN,KARUR vs. DCIT, CC-1(4), CHENNAI

In the result, all the appeals of the Revenue and the assessee are partly allowed for statistical purposes and the cross objections of the assessee are dismissed

ITA 1489/CHNY/2025[2016-17]Status: DisposedITAT Chennai23 Jan 2026AY 2016-17

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

For Appellant: Mr.J.K. Reddy, CAFor Respondent: Ms.E. Pavuna Sundari, CIT
Section 131Section 132Section 132(4)Section 250

…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 Nos.1488 & 1489/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17 Periyasamy Anbunathan, v. The DCIT, No.10/97C, Ayyampalayam, Central Circle-1(4), Thottakurichi Post, Chennai. Karur-639 113. [PAN: AHMPA 6511 H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.1529, 1536, 1595 & 1596/Chny/2025 िनधा"रण वष"/Assessment Y…

PERIASAMY ANBUNATHAN,KARUR vs. DCIT, CC-1(4), CHENNAI

In the result, all the appeals of the Revenue and the assessee are partly allowed for statistical purposes and the cross objections of the assessee are dismissed

ITA 1488/CHNY/2025[2015-16]Status: DisposedITAT Chennai23 Jan 2026AY 2015-16

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

For Appellant: Mr.J.K. Reddy, CAFor Respondent: Ms.E. Pavuna Sundari, CIT
Section 131Section 132Section 132(4)Section 250

…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 Nos.1488 & 1489/Chny/2025 िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17 Periyasamy Anbunathan, v. The DCIT, No.10/97C, Ayyampalayam, Central Circle-1(4), Thottakurichi Post, Chennai. Karur-639 113. [PAN: AHMPA 6511 H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.1529, 1536, 1595 & 1596/Chny/2025 िनधा"रण वष"/Assessment Y…

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