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

Arulmigu Vettudaiyar Kaliamman Thirukovil, Sivagangai vs. ITO, Exemptions Ward, Madurai

In the result, appeals filed by the assessee are allowed

ITA 2682/CHNY/2025[2016-17]Status: DisposedITAT Chennai04 Dec 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.T.S.Lakshmi VenkatramanFor Respondent: Mr.R. Raghupathy, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…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.2681 & 2682/Chny/2025 िनधा"रणवष"/Assessment Year: 2015-16 & 2016-17 v. Arulmigu Vettudaiyar Kaliamman The ITO, Thirukovil, Vittaneri Sivagangai, Exemptions Ward, Sivagangai – 630 551. Madurai. [PAN: AAETA 1849 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T.S.Lakshmi Venkatraman FCA ""यथ" क" ओर से /Respondent by : Mr…

Arulmigu Vettudaiyar Kaliamman Thirukovil, Sivagangai vs. ITO, Exmptions Ward, Madurai

In the result, appeals filed by the assessee are allowed

ITA 2681/CHNY/2025[2015-16]Status: DisposedITAT Chennai04 Dec 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.T.S.Lakshmi VenkatramanFor Respondent: Mr.R. Raghupathy, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…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.2681 & 2682/Chny/2025 िनधा"रणवष"/Assessment Year: 2015-16 & 2016-17 v. Arulmigu Vettudaiyar Kaliamman The ITO, Thirukovil, Vittaneri Sivagangai, Exemptions Ward, Sivagangai – 630 551. Madurai. [PAN: AAETA 1849 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T.S.Lakshmi Venkatraman FCA ""यथ" क" ओर से /Respondent by : Mr…

Niranjan Devikumari, Salem vs. ITO, Ward-1(2), Salm

In the result, appeal filed by the assessee is allowed

ITA 2678/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.T.S.Lakshmi VenkatramanFor Respondent: Mr.R. Raghupathy, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…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.2678/Chny/2025 िनधा"रणवष"/Assessment Year: 2018-19 v. Niranjan Devikumari, The ITO, No. 15/111B, Deivanayagam Street, Ward-1(2), Shevapet, Salem. Salem-636 002. [PAN: AUKPD 2470 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T.S.Lakshmi Venkatraman FCA ""यथ" क" ओर से /Respondent by : Mr.R. Raghupathy, Addl.CIT सुनवाईक…

Sundarraj Sujatha, Chennai vs. ITO, Ncw-19(4), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2662/CHNY/2025[2015-16]Status: DisposedITAT Chennai04 Dec 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms.Srinithi, AdvocateFor Respondent: Mr.R. Raghupathy, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…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.2662/Chny/2025 िनधा"रणवष"/Assessment Year: 2015-16 v. Sundarraj Sujatha, The ITO, 53, Lakshmipuram, Vadapalani, Non Corporate Ward-19(4), Chennai – 600 026. Chennai. [PAN: FGZPS 6149 J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms.Srinithi, Advocate, ""यथ" क" ओर से /Respondent by : Mr.R. Raghupathy, Addl.CIT : सुनवाईक"…

Mr. Siva Kumar Dhanapal, Tiruvallur vs. ITO, Ward-1, Tiruvallur

In the result, appeal filed by the assessee is allowed

ITA 2661/CHNY/2025[2020-21]Status: DisposedITAT Chennai04 Dec 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.Shrenik Chordia, C.AFor Respondent: Mr.R. Raghupathy, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…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.2661/Chny/2025 िनधा"रणवष"/Assessment Year: 2020-21 v. Mr. Siva Kumar Dhanapal, The ITO, 10/176, NSR Street, Vellavedu B.O., Ward-1, Vellavedu, Tiruvallur – 600 124. Tiruvallur. [PAN: BUVPS 4214 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Shrenik Chordia, C.A. ""यथ" क" ओर से /Respondent by : Mr.R. Raghupathy, Addl.C…

Shankar Sangeetha, Chennai vs. ITO, Ncw-22(4), Chennai

In the result, appeal filed by the assessee in ITA

ITA 2638/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms.S.Sonali, AdvocateFor Respondent: Mr.R. Raghupathy, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 272A(1)(d)

…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.2637 & 2638/Chny/2025 िनधा"रणवष"/Assessment Year: 2018-19 v. Shankar Sangeetha, The ITO, No. A4, Gulmohar Apartments, Non-Corporate Ward 22(4), 15B, South BOG Road, Tambaram, T. Nagar, Chennai – 600 017. Chennai. [PAN: AOGPS 9935 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms.S.Sonali, Advocate ""यथ" क" ओर से /Respond…

Shankar Sangeetha, Chennai vs. ITO, Ncw-22(4), Chennai

In the result, appeal filed by the assessee in ITA

ITA 2637/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms.S.Sonali, AdvocateFor Respondent: Mr.R. Raghupathy, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 272A(1)(d)

…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.2637 & 2638/Chny/2025 िनधा"रणवष"/Assessment Year: 2018-19 v. Shankar Sangeetha, The ITO, No. A4, Gulmohar Apartments, Non-Corporate Ward 22(4), 15B, South BOG Road, Tambaram, T. Nagar, Chennai – 600 017. Chennai. [PAN: AOGPS 9935 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms.S.Sonali, Advocate ""यथ" क" ओर से /Respond…

Indian Medical Association College of General Practitioners Head Quarters Trust, Chennai vs. ITO, Ncw-22(1), Chennai

In the result, appeals filed by the assessee are allowed

ITA 2187/CHNY/2025[2019-20]Status: DisposedITAT Chennai04 Dec 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. Sonali Khatod, CA
Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 272A(1)(d)

…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 "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2186 & 2187/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 v. Indian Medical Association – The ITO, College of General Non-Corporate Ward-22(1), Practitioners Head Quts Trust, Chennai. Quarter Trust No.8, VVS Street, Ganapathirpuram East Tambaram, Chennai-600 059. [PAN: AAATI 8814 J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellan…

Indian Medical Association College of General Practitioners Head Quts Trust, Chennai vs. ITO, Ncw22(1), Chennai

In the result, appeals filed by the assessee are allowed

ITA 2186/CHNY/2025[2019-20]Status: DisposedITAT Chennai04 Dec 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. Sonali Khatod, CA
Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 272A(1)(d)

…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 "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2186 & 2187/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 v. Indian Medical Association – The ITO, College of General Non-Corporate Ward-22(1), Practitioners Head Quts Trust, Chennai. Quarter Trust No.8, VVS Street, Ganapathirpuram East Tambaram, Chennai-600 059. [PAN: AAATI 8814 J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellan…

Shankar Sangeetha, Chennai vs. ITO, Ncw-22(4), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2185/CHNY/2025[2015-16]Status: DisposedITAT Chennai04 Dec 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 144BSection 147Section 148Section 148ASection 151Section 151A

…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 "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2185/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 v. Shankar Sangeetha, The ITO, No.A4, Gulmohar Apartment, Non-Corporate Ward 22(4), 15B, South BOG Road, T.Nagar, Tambaram, Chennai – 600 017. Chennai – 600 045. [PAN: AOGPS 9935 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Ms. Sonali Khatod C.A. : ""यथ" क" ओर से /Respo…

Nazia Amreen, Vaniyambadi vs. ITO, Ward-3, Vellore

In the result, appeal filed by the assessee is allowed

ITA 2175/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 144BSection 147Section 148Section 148ASection 151Section 151A

…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 "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2175/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. Nazia Amreen, The ITO, 1019/64, New Street Neelfield, Ward-3, Vaniyambadi – 635 751 Vellore. [PAN: AHTPN 5382 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Ms. R.Sumedha, Advocate : ""यथ" क" ओर से /Respondent by Mr. Nishanth Rao, JCIT : सुनवाईक"तारीख/Date of Hearing…

Sri Andal Agencies, Viruthunagar vs. ITO, Ward 3, Virudhnagar, Virdhunagar

In the result, appeal filed by the assessee is allowed

ITA 2146/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Respondent: Mr. Nishanth Roa, JCIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…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 "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2146/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. Sri Andal Agencies, The ITO, 104/226, Idayapottal Street, Ward-3, Srivilliputhur, Viruthunagar. Viruthunagar – 626 125. [PAN: ABNFS 7305 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr. N. Arjun Raj, Advocate ""यथ" क" ओर से /Respondent by : Mr. Nishanth Roa, JCIT : स…

Dy. Commissioner of Income Tax, Hisar vs. M/S. Tayal Sons Pvt. Ltd., Hisar

The Appeals of the Assessee are allowed

ITA 3467/DEL/2025[2019-20]Status: DisposedITAT Delhi28 Nov 2025AY 2019-20

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 144BSection 148Section 148ASection 151

…1 ITA No. 3322, 3323, 3446 & 3467/Del/2025 Tayal sons Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 3323/DEL/2025 (A.Y. 2019-20) Tayal Sons Private Vs DCIT Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana PAN: AABCT6693E Appellant Respondent ITA No. 3467/DEL/2025 (A.Y. 2019-20) DCIT Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. PAN: AABCT6693E Appellant Respondent Assessee by Sh…

DCIT, Hisar vs. Tayal Sons Pvt. Ltd., Hisar

The Appeals of the Assessee are allowed

ITA 3446/DEL/2025[2018]Status: DisposedITAT Delhi28 Nov 2025

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 144BSection 148Section 148ASection 151

…1 ITA No. 3322, 3323, 3446 & 3467/Del/2025 Tayal sons Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 3323/DEL/2025 (A.Y. 2019-20) Tayal Sons Private Vs DCIT Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana PAN: AABCT6693E Appellant Respondent ITA No. 3467/DEL/2025 (A.Y. 2019-20) DCIT Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. PAN: AABCT6693E Appellant Respondent Assessee by Sh…

Tayal Sons Private Limited, Hisar vs. DCIT, Hisar

The Appeals of the Assessee are allowed

ITA 3323/DEL/2025[2019-20]Status: DisposedITAT Delhi28 Nov 2025AY 2019-20

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 144BSection 148Section 148ASection 151

…1 ITA No. 3322, 3323, 3446 & 3467/Del/2025 Tayal sons Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 3323/DEL/2025 (A.Y. 2019-20) Tayal Sons Private Vs DCIT Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana PAN: AABCT6693E Appellant Respondent ITA No. 3467/DEL/2025 (A.Y. 2019-20) DCIT Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. PAN: AABCT6693E Appellant Respondent Assessee by Sh…

Tayal Sons Private Limited, Hisar vs. DCIT, Hisar

The Appeals of the Assessee are allowed

ITA 3322/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Nov 2025AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 144BSection 148Section 148ASection 151

…1 ITA No. 3322, 3323, 3446 & 3467/Del/2025 Tayal sons Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 3323/DEL/2025 (A.Y. 2019-20) Tayal Sons Private Vs DCIT Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana PAN: AABCT6693E Appellant Respondent ITA No. 3467/DEL/2025 (A.Y. 2019-20) DCIT Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. PAN: AABCT6693E Appellant Respondent Assessee by Sh…

Thomas Victor, Chennai vs. Income Tax Officer, Non Corp Ward 19(6), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2987/CHNY/2024[2015-16]Status: DisposedITAT Chennai28 Oct 2025AY 2015-16

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

For Appellant: Mr.R. Venkata Raman, CA
Section 139Section 147Section 148Section 148ASection 151ASection 271D

…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 No.2987/Chny/2024 िनधा"रण वष"/Assessment Year: 2015-16 v. Thomas Victor, The ITO, B-4, Old No.3A, New No.5A, Non-Corporate Ward-19(6), Karunanidhi, 1st Street, Kottur, Chennai. Kotturpuram S.O., Kotturpuram, Chennai-600 085. [PAN: ADYPV 3711 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.R. Venkata Raman, C…

Thanaraj Sumathi, Mayiladuthurai vs. ITO, Ward-1, Kumbakonam

In the result, appeal filed by the assessee is allowed

ITA 2031/CHNY/2025[2019-20]Status: DisposedITAT Chennai14 Oct 2025AY 2019-20

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकरअपीलसं./Ita No.:2031/Chny/2025 यनिाारणवर्ा / Assessment Year:2019-20 Thanaraj Sumathi, Income Tax Officer, No.3/25, North Street, Vs. Ward-1 Moovalur, Kumbakonam. Mayiladuthurai – 609806. Tamil Nadu. [Pan:Knyps-1061-J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant By : Mr. N. Arjun Raj, Advocate. प्रत्यर्थीकीओरसे/Respondent By : Ms. R. Anitha, Cit. सुनवाईकीतारीख/Date Of Hearing : 13.10.2025 घोर्णाकीतारीख/Date Of Pronouncement : 14.10.2025

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anitha, CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अधिकरण,‘सी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI श्री एम. बालगणेश, लेखा सदस्य के समक्ष एवं. श्री एस एस ववश्वनेत्र रवव, न्याययकसदस्य BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकरअपीलसं./ITA No.:2031/Chny/2025 यनिाारणवर्ा / Assessment Year:2019-20 Thanaraj Sumathi, Income Tax Officer, No.3/25, North Street, vs. Ward-1 Moovalur, Kumbakonam. Mayiladuthurai – 609806. Tamil Nadu. [PAN:KNYPS-1061-J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant by : Mr. N. Arjun Raj, Advocate. प्रत्यर्थीकीओरसे/R…

Chirag Kirpal, Delhi vs. Assistant Commissioner of Income Tax, International Taxation, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 656/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Sept 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Vimal Kumarchirag Kirpal, Vs. Acit, C/O. Anuj Bhatia, C-3, Bali International Taxation, Nagar, New Raja Garden, Gurgaon New Delhi (Appellant) (Respondent) Pan: Bwxpk8788D Assessee By : Shri. S. K. Gupta, Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri. S. K. Gupta, CAFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 139Section 143(2)Section 144BSection 144C(1)Section 144C(13)Section 144C(5)Section 147Section 148Section 148ASection 151

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Chirag Kirpal, Vs. ACIT, C/o. Anuj Bhatia, C-3, Bali International Taxation, Nagar, New Raja Garden, Gurgaon New Delhi (Appellant) (Respondent) PAN: BWXPK8788D Assessee by : Shri. S. K. Gupta, CA Revenue by: Shri M. S. Nethrapal, CIT DR Date of Hearing 17/09/2025 Date of pronouncement 30/09/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The Assessee Chirag Kirpal (hereinafter referred to as ‗assessee) by filing the present appeal sought to set aside the impugned order dated 29.…

The Chennai Co-Op. Societies Employees Co-Op. and Society Ltd., Chennai vs. PCIT-8, Chennai

In the result, appeal filed by the assessee is allowed

ITA 1157/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Sept 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Suresh, CAFor Respondent: Mr.Bipin C.N., CIT
Section 139(1)Section 144BSection 148Section 151ASection 263Section 80ASection 80P

…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 "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1157/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. The Chennai Co-op. Societies – The PCIT-8, Employees Co-op. T & C - Chennai. Society Ltd., No X 158, No.7 & 8, II Floor, Davidson Street, Chennai-600 001 [PAN: AADAT 9673 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.B. Suresh, CA ""यथ" क" ओर से /Res…