Kunhayammed v. State of Kerala

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

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

…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 vs. Periyasamy Anbunathan, Karur

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

…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 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

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

…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

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

…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

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

…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…

Anthonysamy Innasi, Thanjavur vs. ITO, Ward-1, Thanjavur

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

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3276/Chny/2025 निर्धारण वर्ष/Assessment Year: 2020-21 Shri Anthonysamy Innasi, The Income Tax Officer, 187, Melaiyur, Nadar Street, Vs. Ward 1(1), Thiruvidaimarudur, Thanjavur Thanjavur – 612 101. (प्रत्यर्थी/Respondent) Pan: Akfpi 0542L (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By : Shri S. Girish Kumar, Advocate प्रत्यर्थी की ओर से/Respondent By : Ms. R. Kavitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 21.01.2026 घोषणा की तारीख/Date Of Pronouncement : 22.01.2026 आदेश/Order Per George George K: This Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 22.09.2025 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Relevant Assessment Year Is 2020-21. :-2 -:

…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…

Gnanamani Thuraichi, Tenkasi vs. Income Tax Officer, Ward -1, Tirunelveli

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

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3263/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 Smt. Gnanamani Thuraichi, The Income Tax Officer, 7-3-3(8), Palace Street, Vs. Ward 1, Anaikulam, Tirunelveli Kamarajar Nagar, Tenkasi – 627 859. Pan: Bdmpg 5319J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri K. Vishwa Padmanaban, Ca ""यथ" क" ओर से/Respondent By : Ms. R. Kavitha, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 21.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 22.01.2026

…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…

Anbazhagan Elango, Kanchipuram vs. ITO, Ward-1, Kancheepuram

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

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3249/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19

…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…

Jj709 Eguvarpalayam Paccs, Thiruvallur vs. ITO, Ward-1., Thiruvallur

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

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3216/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19

…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…

Jayaraman Srinivasan, Chengalpet vs. ITO, Ncw-22(4), Tambaram

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

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3203/Chny/2025 िनधा"रण वष"/Assessment Year: 2016-17

…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…

S 1284 Thathaiyangarpatti Paccs Ltd., Namakkal vs. ITO, Ward-2, Namakkal

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

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3173/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20

…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…

Prakasam Krishnamoorthy, Tiruchirappalli vs. ITO, Ward-1(1), Trichy

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

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3177/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18

…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…

Jeyaraman Johnson Kumar, Trichy vs. ITO, Ward 1(1), Trichy

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

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3127/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Shri Jeyaraman Johnson The Income Tax Officer, Kumar, Vs. Ward 1(1), Plot No.3 & 4, Bharathi Nagar, Trichy 11Th Cross, Puthur, Trichy – 620 017. Pan: Ahipj 7887P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Ms. R. Kavitha, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 20.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 20..01.2026

…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…

Manackchand Aarthi, Kancheepuram vs. ITO, Ward-1, Kancheepuram

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

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3112/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Smt. Manackchand Aarthi, The Income Tax Officer, No.17/2A, Gandhi Road, Vs. Ward 1, Sriperumbudur, Kancheepuram Kancheepuram – 602 105. Pan: Caxpa 6225Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Ms. R. Kavitha, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 20.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 20.01.2026

…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…

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

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

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

…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:- SA No.117/Chny/2025 :: 6 :: "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 me…

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

In the result, appeal filed by the assessee is allowed

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

…Bombay High Court in Hexaware Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) is still pending adjudication before the Hon’ble Supreme Court. 16. 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…

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

In the result, appeal filed by the assessee is allowed

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

…Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) is still pending adjudication before the Hon’ble Supreme Court. :-6-: ITA. No:3022/Chny/2025 16. 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…

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

In the result, appeal filed by the assessee is allowed

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

…Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) is still pending adjudication before the Hon’ble Supreme Court. :-6-: ITA. No:1868/Chny/2025 16. 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…

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

In the result, appeal filed by the assessee is allowed

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

…Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) is still pending adjudication before the Hon’ble Supreme Court. :-6-: ITA. No:3030/Chny/2025 16. 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…