Layer Exports Pvt. Ltd. v. ACIT

129 Taxmann.com 324Income Tax Appellate Tribunal2021#16617 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 131Section 132Section 142(1)Section 153CSection 292CSection 68Section 69Section 69C

Issues it is cited on

section 153c(1)dumb documentspanchnamasection 292csection 292loose paperssatisfaction notesection 29section 132(4)section 131unexplained investmentunexplained money

Judgments citing Layer Exports Pvt. Ltd. v. ACIT

Rangamani Krishnan, Chennai vs. ACIT, Central Circle-1(2), Chennai

In the result all the five appeals filed by the assessee for the A

ITA 457/CHNY/2025[2019-20]Status: DisposedITAT Chennai17 Jul 2025AY 2019-20

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 453, 454, 455, 456 & 457/Chny/2025 िनधा"रण वष" / Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 & Sa Nos.41, 42, 43, 44 & 45/Chny/2025 [In Ita Nos. 453, 454, 455, 456 & 457/Chny/2025]

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 131Section 142Section 142(1)Section 250Section 69

…आयकर अपीलीय अिधकरण,‘ ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस िव"ने" रिव, "याियक सद"य एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI S.S. VISWANETHRA RAVI, HON’BLE JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.: 453, 454, 455, 456 & 457/Chny/2025 िनधा"रण वष" / Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 & SA Nos.41, 42, 43, 44 & 45/CHNY/2025 [In ITA Nos. 453, 454, 455, 456 & 457/CHNY/2025] Shri Rangamani Krishnan, The Deputy Commissioner 10/1, Varadappan Street, V. of Income Tax, West Mambalam, Central Circl…

Rangamani Krishnan, Chennai vs. ACIT, Central Circle-1(2), Chennai

In the result all the five appeals filed by the assessee for the A

ITA 456/CHNY/2025[2018-19]Status: DisposedITAT Chennai17 Jul 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 453, 454, 455, 456 & 457/Chny/2025 िनधा"रण वष" / Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 & Sa Nos.41, 42, 43, 44 & 45/Chny/2025 [In Ita Nos. 453, 454, 455, 456 & 457/Chny/2025]

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 131Section 142Section 142(1)Section 250Section 69

…आयकर अपीलीय अिधकरण,‘ ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस िव"ने" रिव, "याियक सद"य एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI S.S. VISWANETHRA RAVI, HON’BLE JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.: 453, 454, 455, 456 & 457/Chny/2025 िनधा"रण वष" / Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 & SA Nos.41, 42, 43, 44 & 45/CHNY/2025 [In ITA Nos. 453, 454, 455, 456 & 457/CHNY/2025] Shri Rangamani Krishnan, The Deputy Commissioner 10/1, Varadappan Street, V. of Income Tax, West Mambalam, Central Circl…

Rangamani Krishnan, Chennai vs. ACIT, Central Circle-1(2), Chennai

In the result all the five appeals filed by the assessee for the A

ITA 455/CHNY/2025[2017-18]Status: DisposedITAT Chennai17 Jul 2025AY 2017-18

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 453, 454, 455, 456 & 457/Chny/2025 िनधा"रण वष" / Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 & Sa Nos.41, 42, 43, 44 & 45/Chny/2025 [In Ita Nos. 453, 454, 455, 456 & 457/Chny/2025]

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 131Section 142Section 142(1)Section 250Section 69

…आयकर अपीलीय अिधकरण,‘ ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस िव"ने" रिव, "याियक सद"य एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI S.S. VISWANETHRA RAVI, HON’BLE JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.: 453, 454, 455, 456 & 457/Chny/2025 िनधा"रण वष" / Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 & SA Nos.41, 42, 43, 44 & 45/CHNY/2025 [In ITA Nos. 453, 454, 455, 456 & 457/CHNY/2025] Shri Rangamani Krishnan, The Deputy Commissioner 10/1, Varadappan Street, V. of Income Tax, West Mambalam, Central Circl…

Rangamani Krishnan, Chennai vs. ACIT, Central Circle-1(2), Chennai

In the result all the five appeals filed by the assessee for the A

ITA 454/CHNY/2025[2016-17]Status: DisposedITAT Chennai17 Jul 2025AY 2016-17

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 453, 454, 455, 456 & 457/Chny/2025 िनधा"रण वष" / Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 & Sa Nos.41, 42, 43, 44 & 45/Chny/2025 [In Ita Nos. 453, 454, 455, 456 & 457/Chny/2025]

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 131Section 142Section 142(1)Section 250Section 69

…आयकर अपीलीय अिधकरण,‘ ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस िव"ने" रिव, "याियक सद"य एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI S.S. VISWANETHRA RAVI, HON’BLE JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.: 453, 454, 455, 456 & 457/Chny/2025 िनधा"रण वष" / Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 & SA Nos.41, 42, 43, 44 & 45/CHNY/2025 [In ITA Nos. 453, 454, 455, 456 & 457/CHNY/2025] Shri Rangamani Krishnan, The Deputy Commissioner 10/1, Varadappan Street, V. of Income Tax, West Mambalam, Central Circl…

Rangamani Krishnan, Chennai vs. ACIT, Central Circle-1(3), Chennai

In the result all the five appeals filed by the assessee for the A

ITA 453/CHNY/2025[2015-16]Status: DisposedITAT Chennai17 Jul 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 453, 454, 455, 456 & 457/Chny/2025 िनधा"रण वष" / Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 & Sa Nos.41, 42, 43, 44 & 45/Chny/2025 [In Ita Nos. 453, 454, 455, 456 & 457/Chny/2025]

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 131Section 142Section 142(1)Section 250Section 69

…आयकर अपीलीय अिधकरण,‘ ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस िव"ने" रिव, "याियक सद"य एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI S.S. VISWANETHRA RAVI, HON’BLE JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.: 453, 454, 455, 456 & 457/Chny/2025 िनधा"रण वष" / Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 & SA Nos.41, 42, 43, 44 & 45/CHNY/2025 [In ITA Nos. 453, 454, 455, 456 & 457/CHNY/2025] Shri Rangamani Krishnan, The Deputy Commissioner 10/1, Varadappan Street, V. of Income Tax, West Mambalam, Central Circl…

Layer Exports Pvt. Ltd. v. ACIT (129 Taxmann.com 324) — Cited in 5 Judgments | BharatTax