Kunhayammed v. State of Kerala

Paramasiva Naidu Muthuvelraj Educational Trust, Chennai vs. ITO, Exemptions Ward-3, Chennai

In the result, appeal filed by the assessee is allowed

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

…y/2025 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 t…

Paramasiva Naidu Muthuvelraj Educational Trust, Chennai vs. ITO, Exemptions Ward-3, Chennai

In the result, appeal filed by the assessee is allowed

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

…y/2025 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 t…

S.J. Sivagami, Madurai vs. ITO, Ncw-1(7), Madurai

In the result, appeal filed by the assessee is allowed

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

…y/2025 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…

Sivarajpandi Vasantha, Thirupalai, Madurai vs. Deputy Commissioner of Income Tax, Non Corp. Circle-1, Madurai, Income Tax Office

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T Varkey & 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. 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…

Arulmigu Chandra Mouleeswarar Temple, Villupuram vs. ITO, Ward-1, Villupuram

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T Varkey & 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. 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…

Ganapathi Kanagasabai, Vellore vs. ITO, Ward 1, Vellore

…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. 14. 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…

Shanmugasudaram, Chennai vs. ITO, Ncw-19(4), Chennai

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T Varkey & 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. 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…

Navasakthi Townships Developers Pvt. Ltd., Cuddalore vs. ACIT, Circle-1, Cuddalore

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T Varkey & 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. 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 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…

Manoranjani, Chennai vs. ITO, Ncw-8(1), Chennai

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T Varkey & 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. 14. 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…

Albert Sheela, Vellore vs. ITO, Ward-1, Vellore

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T Varkey & 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. 14. 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:- :-6-: ITA. No:2831/Chny/2025 "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 foru…

Sidhampoondi Pa Cultural Coop Bank Ltd. S 1392, Namakkal vs. ITO, Ward-2, Namakkal

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.3070/Chny/2025 निर्धारण वर्ष/Assessment Year: 2019-20 Sidhampoondi Pa Cultural Co-Op Bank Ltd S 1392, 2/173, Main Road, Kondarasampalayam Post P. Velur Tk, Namakkal-637203 Tamil Nadu [Pan: Aabas 0168 F] (अपीलार्थी/Appellant) V. Ito, Ward-02, Namakkal, Tamil Nadu-6370001 (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : None प्रत्यर्थी की ओर से / Respondent By : Mr. Arv Srinivasan, Cit सुनवाईकीतारीख/Date Of Hearing : 18.12.2025 घोषणाकीतारीख /Date Of Pronouncement : 19.12.2025 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 12.08.2025 For Ay 2019-20. 2. At The Outset, We Notice That The Assessee By The Ground No.2 Challenges The Jao Jurisdiction To Issue Notice U/S148 Dated 30.03.2023 Of The Act.

…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…

Cpt Elecy System Employees Coop T&C Society, Kancheepuram vs. ITO, Ward-1, Kancheepuram

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No. 3058/Chny/2025 "नधा"रण वष"/Assessment Year: 2020-21 V. Cpt Elecy System Employees Ito, Coop T & C Society Che-W-(141) (91) No 30 S M Dass Avenue, Chennai, Iyappa Nagar, Tamil Nadu Kancheepuram-631501 [Pan: Aacac8508J] (अपीलाथ"/Appellant) (""यथ"/Respondent)

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। 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. 3058/Chny/2025 "नधा"रण वष"/Assessment Year: 2020-21 v. CPT ELECY SYSTEM EMPLOYEES ITO, COOP T AND C SOCIETY Che-W-(141) (91) NO 30 S M DASS AVENUE, Chennai, IYAPPA NAGAR, Tamil Nadu KANCHEEPURAM-631501 [PAN: AACAC8508J] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. Reddy Prakash, CA अपीलाथ" क ओर से/ Appellant by : ""यथ" क ओर से /Respondent b…

Swamedas Panithasan, Chennai vs. ITO, Non-Corporate Ward 17(2), Chennai

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.3056/Chny/2025 "नधा"रण वष"/Assessment Year: 2015-16 V. Swamedas Panithasan Ito, No 14/82 New No 20 Anna Salai, Non-Corporate Ward-17(2), Periyar Nagar A, T. Nagar Chennai. Chennai Alwarthiru Nagar, Alwarthirunagar, Chennai-600087 Tamil Nadu [Pan: Axjpp4321R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

…ombay 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…

Meenakshisundaram Saravanan, Chennai vs. Assistant Commissioner of Income Tax, Circle 1, Tirunelveli

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH: CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3034/Chny/2025 निर्धारण वर्ष/Assessment Year: 2016-17 MEENAKSHISUNDARAM SARAVANAN 5122, Prestige Bella Vista, Tower 05, 11th Floor, Iyyappanthangal, Chennai-600056, Tamil Nadu [PAN: BAHPS 3185 A] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant by v. ACIT, Circle-1 Tirunelveli-627011, Tamil Nadu (प्रत्यर्थी/Respondent) : Mr. V…

Indiran Selvi, Vellore vs. ITO, Ward-3, Vellore

…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. 14. 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…

Raju Chandrasekar, Oduvanpatti, Tiruppattur (Tk) vs. Income Tax Officer, Ward-1, Karaikudi, Sekkalai Road

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

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 3000/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16

…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 t…

D.B. Associate, Chennai vs. ITO, Ncw-10(1), Chennai

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

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 2995/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…

Palanisamy Jayakumar, Tiruppur vs. ITO, Ward 2(4), Tiruppur

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

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 2967, 2968 & 2969/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…

Palanisamy Jayakumar, Tiruppur vs. ITO, Ward 2(4), Tiruppur

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

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 2967, 2968 & 2969/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…

Palanisamy Jayakumar, Triuppur vs. Iot Ward 2(4), Chennai

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

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 2967, 2968 & 2969/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…