Mark Studio India (P.) Ltd. v. Income-tax Officer, High Court of Madras

169 Taxmann.com 542High Court2024#2274 most cited

What is Mark Studio India (P.) Ltd. v. Income-tax Officer, High Court of Madras authority for?

The National Faceless Assessment Centre (NaFAC) does not have the power to issue notices under Section 148 or 148A of the Income Tax Act. Its jurisdiction for assessment or reassessment begins only from the stage of issuing notices under Section 142(1) or 143(2).

50

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Also referred to as

Mark Studio India · Section 148 · Section 148A · NaFAC · National Faceless Assessment Centre · faceless assessment · reassessment · income escaping assessment · notice · jurisdiction

Sections most often in play

Section 148Section 151Section 151ASection 147Section 148ASection 144BSection 115BBESection 37

Issues it is cited on

section 144b(1)section 135asection 282a(1)section 151asection 65asection 282aincome escaping assessmentsection 140apurposive interpretationreal income theorysection 148a(b)faceless assessment

Judgments citing Mark Studio India (P.) Ltd. v. Income-tax Officer, High Court of Madras

Mercy Education Trust, Chennai vs. ITO, Ncw-19(6), Chennai

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

ITA 2231/CHNY/2025[2018-19]Status: DisposedITAT Chennai29 Jan 2026AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2231/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Mercy Education Trust, The Income Tax Officer, No.66, Sree Gokulam Towers, Vs. Non-Corporate Ward 19(6), Arcot Road, Chennai. Kodambakkam, Chennai – 600 024. Pan: Aactm 6190M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri N. Arjun Raj, Advocate ""यथ" क" ओर से/Respondent By : Shri N. Rajakumar, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 27.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 29.01.2026

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri N. Rajakumar, Addl.CIT
Section 10Section 139Section 147Section 148Section 250Section 272A(2)(e)Section 273B

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ 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.: 2231/CHNY/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/s. Mercy Education Trust, The Income Tax Officer, No.66, Sree Gokulam Towers, Vs. Non-Corporate Ward 19(6), Arcot Road, Chennai. Kodambakkam, Chennai – 600 024. PAN: AACTM 6190M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri N. Arjun Raj, Advocate ""यथ" क" ओर से/R…

Badariprasad, Guna vs. Income Tax Officer Guna, Guna

In the result, appeal filed by the assessee is allowed

ITA 473/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshbadriprasad, Vs. Income Tax Officer, Heerabagh Colony, Guna, Guna, Gwalior Gwalior (Appellant) (Respondent) Pan: Arapr6314B

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER Badriprasad, Vs. Income Tax officer, Heerabagh Colony, Guna, Guna, Gwalior Gwalior (Appellant) (Respondent) PAN: ARAPR6314B Assessee by : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 21/01/2026 Date of pronouncement 21/01/2026 O R D E R 1. The appeal in ITA No. 473/AGR/2025 for AY 2018-19, arises out of the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 30.09.2025 against the order of assessmen…

Haricharan Rathore, Ashok Nagar vs. Income Tax Officer, Ashok Nagar

In the result, appeal filed by the assessee is allowed

ITA 472/AGR/2025[2020-21]Status: DisposedITAT Agra21 Jan 2026AY 2020-21

Bench: Shri M. Balaganeshharicharan Rathore, Vs. Ito, 125, Path Kheda, Ashok Ashok Nagar, Nagar, Mp Mp (Appellant) (Respondent) Pan: Csqpr0999M Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER Haricharan Rathore, Vs. ITO, 125, Path Kheda, Ashok Ashok Nagar, Nagar, MP MP (Appellant) (Respondent) PAN: CSQPR0999M Assessee by : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 21/01/2026 Date of pronouncement 21/01/2026 O R D E R 1. The appeal in ITA No. 472/AGR/2025 for AY 2020-21, arises out of the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 09.09.2025 against the order of assessment passe…

Ashok Sahu, Jhansi vs. Income Tax Officer, Ward 2(3)(1), Jhansi

In the result, appeal filed by the assessee is allowed

ITA 452/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER Ashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) PAN: JGSPS3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake view Department, Camp, Lalitpur, Lalitpur, National Faceless UP Appeal Centre, Delhi (Appellant) (Respondent) PAN: JGPS3438H Assessee by : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 19/01/2026 Date of pronouncement 21/01/2026 O R D E R 1. The appeals in I…

Narayani Rathore, Shivpuri vs. Assessment Unit, Income Tax Department, Delhi

In the result, appeal filed by the assessee is allowed

ITA 444/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshnarayani Rathore, Vs. Assessment Unit, Peeroth Shivpuri, Income Tax Shivpuri, Mp Department, National Faceless Appeal Centre, Delhi (Appellant) (Respondent) Pan: Dhgpr1886H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER Narayani Rathore, Vs. Assessment Unit, Peeroth Shivpuri, Income Tax Shivpuri, MP Department, National Faceless Appeal Centre, Delhi (Appellant) (Respondent) PAN: DHGPR1886H Assessee by : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 20/01/2026 Date of pronouncement 21/01/2026 O R D E R 1. The appeal in ITA No. 444/AGR/2025 for AY 2018-19, arises out of the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. NFAC’, in short] d…

Sunita, Sahu vs. Assessment Unit, Income Tax Department, Delhi

In the result, appeal filed by the assessee is allowed

ITA 432/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER Ashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) PAN: JGSPS3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake view Department, Camp, Lalitpur, Lalitpur, National Faceless UP Appeal Centre, Delhi (Appellant) (Respondent) PAN: JGPS3438H Assessee by : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 19/01/2026 Date of pronouncement 21/01/2026 O R D E R 1. The appeals in I…

All India Insurance Pensioners Association, Chennai vs. On Corp Ward 9(1) Che/, Chennai

In the result, appeal filed by the assessee is allowed

ITA 2879/CHNY/2025[2019-20]Status: DisposedITAT Chennai07 Jan 2026AY 2019-20

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

For Appellant: Mr.R.V. Veeramani, CAFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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.2879/Chny/2025 िनधा"रणवष"/Assessment Year: 2019-20 v. All India Insurance Pensioners- The ITO, Association, Non-Corp Ward-9(1), 133, L.I.C. Building, Chennai. Anna Salai, Chennai – 600 002. [PAN: AABAA 5177 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.R.V. Veeramani, CA ""यथ" क" ओर से /Respondent by…

Wellcare International Hospital and Research Institute Pvt. Ltd., Trichy vs. ITO, Ward-1(1), Trichy

In the result, appeal filed by the assessee is allowed

ITA 2867/CHNY/2025[2018-19]Status: DisposedITAT Chennai07 Jan 2026AY 2018-19

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

For Appellant: Ms. R. Sumedha, Advocate for Ms. G. Vardini KarthickFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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.2867/Chny/2025 िनधा"रणवष"/Assessment Year: 2018-19 v. Wellcare International Hospital & The ITO, Research Institute Pvt. Ltd, Ward-1(1), Plot No.44 & 45, Anbil Nagar, Trichy. Airport, Tiruchirapalli – 620 008. [PAN: AABCW 0796 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms. R. Sumedha, Advocate for Ms…

Vijayakumar Balaji, Coimbatore vs. ITO, Ncw-3(1), Coimbatore

In the result, appeal filed by the assessee is allowed

ITA 2853/CHNY/2025[2020-21]Status: DisposedITAT Chennai07 Jan 2026AY 2020-21

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

For Appellant: Mr.S. Girish Kumar AdvocateFor Respondent: Mr. Shiva Srinivas, CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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.2853/Chny/2025 िनधा"रणवष"/Assessment Year: 2020-21 v. Vijayakumar Balaji The ITO, No. 11, Father Randy Street, Non-Corporate Ward-3(1), R.S. Puram, Coimbatore. Coimbatore – 541 002. [PAN: CMBPB 2558 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.S. Girish Kumar Advocate ""यथ" क" ओर से /Respondent by :…

Shanmugam Palanisamy, Keerambur vs. Income Tax Officer, Ward 2, Namakkal

In the result, appeal filed by the assessee is allowed

ITA 2701/CHNY/2025[2020-21]Status: DisposedITAT Chennai07 Jan 2026AY 2020-21

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

For Appellant: Mr.P.M.Kathir, AdvocateFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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.2701/Chny/2025 िनधा"रणवष"/Assessment Year: 2020-21 v. Shanmugam Palanisamy, The ITO, New No. 2/51, Keerambur Post, Ward-2, Namakkal – 637 202. Namakkal. [PAN: AWBPS 4669 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.P.M.Kathir, Advocate ""यथ" क" ओर से /Respondent by : Mr. K.Ilaiyaraja, Addl.CIT : सुनव…

Palanisamy Srilatha, Salem vs. ITO, Ward-196), Salem

In the result, appeal filed by the assessee is allowed

ITA 2027/CHNY/2025[2015-16]Status: DisposedITAT Chennai07 Jan 2026AY 2015-16

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

For Appellant: Mr.S Sridhar, Adv (Erode)For Respondent: Ms. R Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’ सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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.2027/Chny/2025 िनधा"रणवष"/Assessment Year: 2015-16 v. Palanisamy Srilatha The ITO, 1/229, AMS Building, Salem Main, Ward-1(6), Akkamapet PO, Sankari Taluk, Salem. Salem – 637 301. [PAN: CMDPS 1495 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.S Sridhar, Adv (Erode) ""यथ" क" ओर से /Respondent by : Ms.…

Assistant Commissioner of Income Tax, Tirunelveli vs. Srinivasagam Selvamathan, Tuticorin

In the result, appeal filed by the revenue is dismissed

ITA 2654/CHNY/2025[2013]Status: DisposedITAT Chennai05 Jan 2026

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

For Appellant: Mr. SrinivasagamFor Respondent: Mr.Shiva Srinivas, CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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.2654/Chny/2025 िनधा"रण वष"/Assessment Year: 2013-14 v. The ACIT, Circle-1, Srinivasagam Selvamathan, Tirunelveli. 289-A, Sivanthakulam Road, Tuticorin-628 003. [PAN: AGUPS 2950 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) ""थ" की ओर से /Department by : Mr.Shiva Srinivas, CIT अपीलाथ" की ओर से/ Assessee by : Mr. Srinivasagam Selvamathan (a…

Sellandi Balasundaram, Namakkal vs. ITO, Ward-1, Namakkal

In the result, appeal filed by the assessee is allowed

ITA 2899/CHNY/2025[2020-21]Status: DisposedITAT Chennai23 Dec 2025AY 2020-21

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

For Appellant: Mr.T.S. Lakshmi VentatramanFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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.2899/Chny/2025 िनधा"रणवष"/Assessment Year: 2020-21 v. Sellandi Balasundaram, The ITO, 113, 1st Floor, KKP Vaiyapuri Ward 1 Building, Opp. Sanu Hotel, Namakkal. Salem Road, Namakkal – 637 001. [PAN: AIOPB 5219 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T.S. Lakshmi Ventatraman F.C.A. ( Virtual) ""यथ…

Krishnan Nagarajan, Salem vs. ITO, Ward-1(2), Salem

In the result, appeal filed by the assessee is allowed

ITA 2893/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Dec 2025AY 2018-19

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

For Appellant: Mr.T.S. LakshmiFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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.2893/Chny/2025 िनधा"रणवष"/Assessment Year: 2018-19 v. Krishnan Nagarajan, The ITO, 55/135, Gangai Street, Ward-1(2), Nedunchalai Nagar, Salem. Salem 636 005. [PAN: ADRPN 1950 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T.S. Lakshmi Venkatraman, F.C.A. (Virtual) ""यथ" क" ओर से /Respondent by : Mr. K.…

Komaripalayam Pacs Ltd., Namakkal vs. ITO, Ward-2., Namakkal

In the result, appeal filed by the assessee is allowed

ITA 2891/CHNY/2025[2019-20]Status: DisposedITAT Chennai23 Dec 2025AY 2019-20

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

For Appellant: Mr.T.S. Lakshmi VentatramanFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’ सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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.2891/Chny/2025 िनधा"रणवष"/Assessment Year: 2019-20 v. Komaripalayam PACS Ltd, The ITO, Komaripalayam Post, Ward 2 Namakkal – 637 015. Namakkal. [PAN: AAAAK 2718 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T.S. Lakshmi Ventatraman F.C.A. ( Virtual) ""यथ" क" ओर से /Respondent by : Mr. K.Ilaiyaraja,…

Vargheesh Sathish Kumar, Thiruvattar, Kanyakumari vs. Income Tax Officer, Ward-1, Nagercoil, Income Tax Office

In the result, appeal filed by the assessee is allowed

ITA 2886/CHNY/2025[2013-2014]Status: DisposedITAT Chennai23 Dec 2025AY 2013-2014

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

For Appellant: Mr.T. Vasudevan AdvocateFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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.2886/Chny/2025 िनधा"रणवष"/Assessment Year: 2013-14 v. Vargheesh Sathish Kumar The ITO, No. 4-75 Thiruvarampu, Ward 1, Thiruvattar, Kanyakumari – 629 183. Nagercoil. [PAN: CILPS 6439 J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T. Vasudevan Advocate ""यथ" क" ओर से /Respondent by : Mr. K.Ilaiyaraja, Ad…

Sathishkumar Sasikala, Chennai vs. Income Tax Officer, Non Corporate Ward 7(3), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2855/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Dec 2025AY 2018-19

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

For Appellant: Ms. K. Vishwa PadmanabanFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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.2855/Chny/2025 िनधा"रणवष"/Assessment Year: 2018-19 v. Sathishkumar Sasikala, The ITO, No. 102, AP Plot, 3rd Street, Non Corporate Ward 7(3), Anna Nagar West, Chennai. Chennai – 600 101. [PAN: BHZPS 8240 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms. K. Vishwa Padmanaban C.A ""यथ" क" ओर से /Respondent…

Gunasekaran Karpagam, Erode vs. ITO, Ward-1(1), Erode

In the result, appeal filed by the assessee is allowed

ITA 2849/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Dec 2025AY 2018-19

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

For Appellant: Mr.S.Senthil KumarFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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.2849/Chny/2025 िनधा"रणवष"/Assessment Year: 2018-19 v. Gunasekaran Karpagam The ITO, 50, West Perumal Koil Street, Ward-1(1), Erode East S.O. Erode. Erode – 638 001. [PAN: APQPK 3745 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.S.Senthil Kumar, Advocate, ""यथ" क" ओर से /Respondent by : Mr. K.Ilaiyaraj…

Ammapalayam Basuvaptti Primary Agricultural Co Op Credit Society Limited, Erode vs. The Income Tax Officer, Ward 2(1) Erode, Erode

ITA 2704/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms.A. Vijayalakshmi, CAFor Respondent: Mr.R. Raghupathy, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 271B

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2703 & 2704/Chny/2025 िनधा"रणवष"/Assessment Year: 2018-19 v. M/s. Ammapalayam Basuvaptti – The ITO, Primary Agricultural Co-op. Ward-2(1), Credit Society Ltd., Erode. 54/67, Appachi Chettiar Street, Chennimalai, Erode-638 051. [PAN: AACAA 0842 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms.A. Vijayalakshmi, CA (by v…

Ammapalayam Basuvaptti Primary Agricultural Co Op Credit Society Limited, Erode vs. The Income Tax Officer, Ward 2(1) Erode, Erode

ITA 2703/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms.A. Vijayalakshmi, CAFor Respondent: Mr.R. Raghupathy, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 271B

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2703 & 2704/Chny/2025 िनधा"रणवष"/Assessment Year: 2018-19 v. M/s. Ammapalayam Basuvaptti – The ITO, Primary Agricultural Co-op. Ward-2(1), Credit Society Ltd., Erode. 54/67, Appachi Chettiar Street, Chennimalai, Erode-638 051. [PAN: AACAA 0842 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms.A. Vijayalakshmi, CA (by v…