New Delhi Television Ltd. v. DCIT

116 Taxmann.com 151Supreme Court of India2020#733 most cited

What is New Delhi Television Ltd. v. DCIT authority for?

Reassessment initiated under Section 147/148 is invalid if the Assessing Officer relies on material obtained post-recording of reasons, or if it amounts to a mere change of opinion on facts fully and truly disclosed by the assessee during the original assessment. An assessee's obligation extends only to the full and true disclosure of primary facts, not to provide further assistance or inferences.

139

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2026.

Also referred to as

New Delhi Television Ltd. v. DCIT · Section 147 · Section 148 · Income Tax Act 1961 · reassessment validity · mere change of opinion · full and true disclosure · primary facts · reasons recorded · material post-recording · Kelvinator principle · first proviso to section 147

Also reported as

424 ITR 607271 Taxmann 1

Sections most often in play

Section 143(3)Section 147Section 1961Section 148Section 142(1)Section 153CSection 132Section 151

Issues it is cited on

section 292c(1)(i)section 292c(1)full and true disclosurebeyond four yearstrue and full disclosurefirst proviso to section 147fresh tangible materialmaterial facts necessary for assessmentmere change of opinionkelvinatorsection 35dsection 151(2)

Judgments citing New Delhi Television Ltd. v. DCIT

G S BUILDWELL PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, WARD 10(1), DELHI, DELHI

In the result, appeal of the assessee is allowed

ITA 6581/DEL/2025[2012-13]Status: DisposedITAT Delhi08 Apr 2026AY 2012-13

Bench: Shri Raj Kumar Chauhan & Shri Manish Agarwal[Assessment Year : 2012-13] G.S.Buildwell Pvt.Ltd. Vs Ito A-12, Swasthya Vihar, Ward-10(1) East Delhi, Delhi-110092. Delhi Pan-Aaccg1781H Appellant Respondent Appellant By Shri Suresh Kumar Gupta, Ca Respondent By Shri Rajesh Kr. Dhanistha, Sr.Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 08.04.2026

Section 132Section 133(6)Section 143(3)Section 148

…income chargeable to tax had escaped assessment. In the absence of the same, Respondent No. 2 could not have assumed jurisdiction and issued the impugned notice under section 148 of the Act.” 12. The Hon’ble Apex Court in the case of NDTV Vs DCIT reported in 424 ITR 607 (SC) has held as under : 33. “In our view the assessee disclosed all the primary facts necessary for assessment of its case to the assessing officer. What the revenue urges is that the assessee did not make a full and true disclosure of certain other facts. We are of the view that the assessee had disclosed all primary facts before the assessing…

MARK STEELS LIMITED,KOLKATA vs. DCIT, CIRCLE 3(1),, KOLKATA

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

ITA 2603/KOL/2025[2011-2012]Status: DisposedITAT Kolkata26 Feb 2026AY 2011-2012

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH AT KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No(s).: 2603/KOL/2025 Assessment Year(s): 2011-12 Mark Steels Limited DCIT, Circle-3(1), Kolkata Vs. (Appellant) (Respondent) PAN: AACCM8187B Appearances: Assessee represented by : S.K. Tulsiyan Adv. and Lata Goyal, CA. Department represented by : Ruchika Sharma, Sr. DR. Date of concluding the hearing : 15-January-2026 Date of pronouncing the order : 26-February-2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the orde…

MATA BALA SUNDRI RICE MILL,VILLAGE KANIPLA, DISTRICT YAMUNA NAGAR vs. INCOME TAX OFFICER-WARD-3, YAMUNA NAGAR, YAMUNAGAR

In the result, appeal of the assessee is allowed

ITA 906/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh20 Feb 2026AY 2013-14

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 906/Chd/2025 "नधा"रण वष" / Assessment Year: 2013-14 Mata Bala Sundri Rice Mill, The Ito, C/O Jagdamba Rice & General Mills, Vs Ward-3, Village-Kanipla, Po-Sarawan, Yamuna Nagar. Yamuna Nagar. "थायी लेखा सं./Pan No: Aatfm9813G अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Dhruv Goel, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 12.02.2026 Date Of Pronouncement : 20.02.2026

For Appellant: Shri Dhruv Goel, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR
Section 143(3)Section 147Section 148

…come has escaped assessment on account of failure of the assessee to disclose all material facts fully and truly. In support of his contention, he relied upon a large number of decisions, namely, Duli Chand Singhania Vs ACIT 269 ITR 192 (P&H) and NDTV Vs DCIT 424 ITR 607 (S.C.), Parashuram Pottery Works Co. Ltd. v. Income Tax Officer 106 ITR 1. 3. The ld. DR, on the other hand relied upon the orders of Revenue Authorities and submitted that AO got an information that assessee has not disclosed the sale of broken rice which was a bye-product during hulling the rice. Hence, AO has rightly reopened the assessment.…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE-1(4), CHENNAI vs. RAMANATHAN VISWANATHAN, CHENNAI

ITA 1597/CHNY/2025[2015-16]Status: DisposedITAT Chennai22 Jan 2026AY 2015-16
For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari
Section 139Section 142(1)Section 153ASection 153CSection 250

…{"clean_text": "आयकर अपीलीय अधिकरण, 'ए' यायपीठ, चेई।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n'A' BENCH: CHENNAI\nश्री एबी टी. वर्की, न्यायिक सदस्य एवं\nश्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष\nBEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.1321 to 1324/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2014-15 to 2017-18\nR. Viswanathan,\nFlat No.A-4,\nRams Anjali Atrium No.8,\nSundaram Salai, R.A. Puram,\nChennai-600 028.\n[PAN: ADLPV 6760 G]\nv.\nThe DCIT,\nCentral Circle-1(4),\nChennai.\n(अपीलाथ/Appellant) (यथ/Respondent)\nआयकर अपील सं./ITA Nos.1556 & 159…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), CHENNAI, CHENNAI vs. RAMANATHAN VISWANATHAN, CHENNAI

In the result, all appeals filed by the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1556/CHNY/2025[2016]Status: DisposedITAT Chennai22 Jan 2026

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

For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari
Section 132Section 139Section 142(1)Section 153ASection 153CSection 250

…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.1321 to 1324/Chny/2025 िनधा"रण वष"/Assessment Years: 2014-15 to 2017-18 R. Viswanathan, v. The DCIT, Flat No.A-4, Central Circle-1(4), Rams Anjali Atrium No.8, Chennai. Sundaram Salai, R.A. Puram, Chennai-600 028. [PAN: ADLPV 6760 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.1556 & 1597/Chny/2025 िनधा"रण वष"/Assess…

R.VISWANATHAN,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4),, CHENNAI

ITA 1324/CHNY/2025[2017-18]Status: DisposedITAT Chennai22 Jan 2026AY 2017-18
For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari
Section 139Section 142(1)Section 153ASection 153CSection 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, ‘ए’ यायपीठ, चेई।\nIN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI\nश्री एबी टी. वक, ाियक सद एवं\nश्री एस. आर. रघुनाथा, लेखा सद के सम\nBEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.1321 to 1324/Chny/2025\nिनधारण वष/Assessment Years: 2014-15 to 2017-18\nR. Viswanathan,\nFlat No.A-4,\nRams Anjali Atrium No.8,\nSundaram Salai, R.A. Puram,\nChennai-600 028.\n[PAN: ADLPV 6760 G]\nv. The DCIT,\nCentral Circle-1(4),\nChennai.\n(अपीलाथ/Appellant) (यथ/Respondent)\nआयकर अपील सं./ITA Nos.1556 & 1597/Chny/2025\nिनधार…

R.VISWANATHAN,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), CHENNAI

ITA 1323/CHNY/2025[2016-17]Status: DisposedITAT Chennai22 Jan 2026AY 2016-17
For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari
Section 139Section 142(1)Section 153ASection 153CSection 250

…{"clean_text": "आयकर अपीलीय अधिकरण, ‘ए’ यायपीठ, चेई।\nIN THE INCOME TAX APPELLATE TRIBUNAL \n‘A’ BENCH: CHENNAI \nश्री एबी टी. वक, ाियक सद एवं\nश्री एस. आर. रघुनाथा, लेखा सद के सम \nBEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER \nआयकर अपील सं./ITA Nos.1321 to 1324/Chny/2025\nिनधारण वष/Assessment Years: 2014-15 to 2017-18 \nR. Viswanathan,\nFlat No.A-4,\nRams Anjali Atrium No.8,\nSundaram Salai, R.A. Puram,\nChennai-600 028.\n[PAN: ADLPV 6760 G]\nv. The DCIT,\nCentral Circle-1(4),\nChennai.\n(अपीलाथ/Appellant) (यथ/Respondent)\nआयकर अपील सं./ITA Nos.1556 & 1597/Chny/2025\nिन…

R.VISWANATHAN,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4),, CHENNAI

ITA 1322/CHNY/2025[2015-16]Status: DisposedITAT Chennai22 Jan 2026AY 2015-16
For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari
Section 139Section 142(1)Section 153ASection 153CSection 250

…{"clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI\nBEE ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER\nBEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.1321 to 1324/Chny/2025\nिनधारण वष/Assessment Years: 2014-15 to 2017-18\nR. Viswanathan,\nFlat No.A-4,\nRams Anjali Atrium No.8,\nSundaram Salai, R.A. Puram,\nChennai-600 028.\n[PAN: ADLPV 6760 G]\nv. The DCIT,\nCentral Circle-1(4),\nChennai.\n(अपीलाथ/Appellant) (यथ/Respondent)\nआयकर अपील सं./ITA Nos.1556 & 1597/Chny/2025\nिनधारण वष/Assessment Years: 2016-17…

R.VISWANATHAN,,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4),, CHENNAI

ITA 1321/CHNY/2025[2014-15]Status: DisposedITAT Chennai22 Jan 2026AY 2014-15

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1321 To 1324/Chny/2025 िनधारण वष/Assessment Years: 2014-15 To 2017-18 R. Viswanathan, Flat No.A-4, Rams Anjali Atrium No.8, Sundaram Salai, R.A. Puram, Chennai-600 028. [Pan: Adlpv 6760 G] V. The Dcit, Central Circle-1(4), Chennai. (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.1556 & 1597/Chny/2025 िनधारण वष/Assessment Years: 2016-17 & 2015-16 The Dcit, Central Circle-1(4), Chennai. V. R. Viswanathan, Flat No.A-4, Rams Anjali Atrium No.8, Sundaram Salai, R.A. Puram, Chennai-600 028. [Pan: Adlpv 6760 G] (अपीलाथ/Appellant) : (यथ/Respondent) अपीलाथ की ओर से/ Assessee By : Shri. V. Naga Prasad, Advocate/Ar थ की ओर से /Department By : Smt. E. Pavuna Sundari, Cit/Dr सुनवाईकतारीख/Date Of Hearing : 29.10.2025 / 17.11.2025 घोषणाकतारीख /Date Of Pronouncement : 22.01.2026 :: 2 ::

For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari
Section 132Section 139Section 142(1)Section 153ASection 153CSection 250

…आयकर अपीलीय अधिकरण, ‘ए’ यायपीठ, चेई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI श्री एबी टी. वक, ाियक सद एव ी 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.1321 to 1324/Chny/2025 िनधारण वष/Assessment Years: 2014-15 to 2017-18 R. Viswanathan, Flat No.A-4, Rams Anjali Atrium No.8, Sundaram Salai, R.A. Puram, Chennai-600 028. [PAN: ADLPV 6760 G] v. The DCIT, Central Circle-1(4), Chennai. (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./ITA Nos.1556 & 1597/Chny/2025 िनधारण वष/Assessment Years: 2016-17 & 2015-16 T…

SALUJA STEEL AND POWER PVT. LTD.,,GIRIDIH vs. ACIT, C, C., DHANBAD

In the result, appeal of the assessee is allowed

ITA 287/RAN/2025[13-14]Status: DisposedITAT Ranchi07 Jan 2026

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri Rajib Jain, CIT-DR
Section 131Section 142(1)Section 143(3)Section 148Section 156

…आयकर अपीलीय अधिकरण, र ाँची न्य यपीठ, र ाँची IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JM & SHRI RATNESH NANDAN SAHAY, AM आयकर अपील सं./ITA No.287/RAN/2025 (निि ारण वर्ा / Assessment Year :2013-2014) Saluja Steel and Power Pvt. Ltd, Vs. ACIT, Central Circle Mahtodih, Tundi Road, Giridih, Dhanbad Jharkhand-815302 स्थायी लेखा सं./PAN No. : AAICS 6610 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : Shri Devesh Poddar, Advocate & Shri Debashish Chatterjee, Adv राजस्व की ओर से /Revenue by : Shri Rajib Jain, CIT-DR सुनवाई की तारीख / Dat…

MAITHAN CERAMIC LTD.,,KOLKATA vs. ACIT, CIRCLE 7(1),, KOLKATA

ITA 1944/KOL/2025[2011-2012]Status: DisposedITAT Kolkata01 Jan 2026AY 2011-2012
For Appellant: Shri P.K.Himmatsinghka, ARFor Respondent: Shri Sandeep Lakra, Sr. DR
Section 142(1)Section 269S

…er in drawing inferences. It was also the submission that non-disclosure of secondary facts is irrelevant for the purpose of invoking reassessment. Ld.AR placed reliance on the decision of the Hon'ble Supreme Court in the case of NDTV Ltd., reported in (2020) 424 ITR 607 (SC). 11. Ld. AR also drew our attention to the decision of the Hon'ble Jurisdictional High Court in the case of Allom Extrusions, passed in ITA No.268 of 2024 dated 17.12.2024 to submit that the loans having been repaid, the genuineness should not be questioned any further. 12. We have gone through the judgment of the Hon'ble Jurisdictional High…

SHREE KRISHNA GYANODAYA FLOUR MILLS PVT. LTD.,,KOLKATA vs. ACIT, CENTRAL CIRCLE 4(3),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2179/KOL/2025[2011-2012]Status: DisposedITAT Kolkata31 Dec 2025AY 2011-2012

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Shree Krishna Gyanodaya Acit, Central Circle 4(3) Flour Mills Pvt. Ltd. Aaykar Bhawan Poorva 15Th Floor, 46C, Chowringhee 110, Kolkata-700107, Vs. Road, Everest House, Kolkata- West Bengal 700071, West Bengal (Appellant) (Respondent) Pan No. Aahcs8774P Assessee By : Shri S.K. Tulsiyan, Ar Revenue By : Shri Sanat Kumar Raha, Dr Date Of Hearing: 01.12.2025 Date Of Pronouncement: 31.12.2025

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Sanat Kumar Raha, DR
Section 139(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 151(1)Section 153ASection 68

…assessment proceeding. The ld. AR therefore prayed that the reopening of assessment is bad in law on this count. In defense of his argument the ld. AR relied on series of decision namely; New Delhi Television Ltd. vs. Deputy Commissioner of Income Tax [2020] 424 ITR 607 (SC)[03-04-2020], Commissioner of Income-tax vs. Avadh Transformers (P.) Ltd. [2014] 51 taxmann.com 369 (SC)/[2014] 227 Taxman 376 (SC)[11-04-2014], Calcutta Discount Co. Ltd. vs. Income-tax Officer [1961] 41 ITR 191 (SC)[01-11-1960] and ACIT Vs. CEAT Ltd. reported in [2022] 449 ITR 171 (SC). 3. The second plea of the assessee is that the case o…

SHEETAL BATHLA,KOTA vs. INCOME TAX OFFICER WARD 1(2) KOTA, KOTA

In the result, appeal of the assessee is allowed

ITA 215/JPR/2025[2012-13]Status: DisposedITAT Jaipur17 Nov 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shsrawan Kumar Gupta, AdvFor Respondent: Shri Gaurav Awasthi, JCIT
Section 142(1)Section 147Section 148Section 234ASection 250

…ned and/or under which the additions are sought to be made which is in gross violation of the principles of natural justice and the procedure adopted by the Department is not fair or proper. In the case of New Delhi Television Ltd. Vs. DCIT reported in [2020] 424 ITR 607 (SC), it is held by the Hon'ble Apex Court that the Assessee must be put to notice of all the provisions on which the Department relies. 6.6 Recently the same has also been laid down by this honble ITAT in the case of M/s Kajari Mineral Pvt. Ltd v/s DCIT Central Circle-1 Udaipur in ITA No. 217 and 218/Jodh/2024 dt.21.11.2024 and also in Smt. Prab…

VIJIT SINGH,JAIPUR vs. ITO WARD 3(2) JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1246/JPR/2025[2009-10]Status: DisposedITAT Jaipur17 Nov 2025AY 2009-10
For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Gaurav Awasthi, JCIT
Section 147Section 234ASection 250

…dt. 25.01.2024 Oryx Fisheries Pvt. Ltd. Vs.\nUOI reported in (2010) 13 SCC 427, it is held by the Hon'ble Supreme Court.\n85 ITA Nos.706 to 709/Jodh/2024 AshianaBuildpropPvt. Ltd., Udaipur. v) vi) v)\nNew Delhi Television Ltd. Vs. DCIT (SC) reported in [2020] 424 ITR 607\nM/s Kajari Mineral Pvt. Ltd v/s DCIT Central Circle-1 Udaipur in ITA No.\n217 and 218/Jodh/2024 dt.21.11.2024 and also in Smt. Prabhati Devi v/s ITO\nWard Dausa in ITA No. 1031/Jp/2024 dt. 01.10.2024. Further, the case laws\nreferred by the ld. D/R is not applicable in the present case and are fully\ndistinguishable, the mater cannot be sent bac…

ARVIND NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1),, CHENNAI

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

ITA 2274/CHNY/2024[2018-19]Status: DisposedITAT Chennai07 Nov 2025AY 2018-19
Section 131Section 132

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2270 to 2274/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 to 2018-19 Arvind Nandagopal, No.6, 6th Street, Rutland Gate, Nungambakkam, Greams Road S.O., Chennai-600 006. v. The ACIT, Central Circle-3(1), Chennai. [PAN: AAFPA 6259 G] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant by प्रत्यर्थी की ओर से /Respondent by सुनवाईक…

ARVIND NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1),, CHENNAI

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

ITA 2273/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 Nov 2025AY 2017-18

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

For Respondent: Mr.M. Murali, CIT
Section 131Section 132

…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.2270 to 2274/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 v. Arvind Nandagopal, The ACIT, No.6, 6th Street, Rutland Gate, Central Circle-3(1), Nungambakkam, Greams Road S.O., Chennai. Chennai-600 006. [PAN: AAFPA 6259 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.B. Ramakrishnan, CA (Virt…

ARVIND NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1),, CHENNAI

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

ITA 2272/CHNY/2024[2016-17]Status: DisposedITAT Chennai07 Nov 2025AY 2016-17

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

For Respondent: Mr.M. Murali, CIT
Section 131Section 132

…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.2270 to 2274/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 v. Arvind Nandagopal, The ACIT, No.6, 6th Street, Rutland Gate, Central Circle-3(1), Nungambakkam, Greams Road S.O., Chennai. Chennai-600 006. [PAN: AAFPA 6259 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.B. Ramakrishnan, CA (Virt…

ARVIND NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1), CHENNAI

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

ITA 2271/CHNY/2024[2015-16]Status: DisposedITAT Chennai07 Nov 2025AY 2015-16

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

For Respondent: Mr.M. Murali, CIT
Section 131Section 132

…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.2270 to 2274/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 v. Arvind Nandagopal, The ACIT, No.6, 6th Street, Rutland Gate, Central Circle-3(1), Nungambakkam, Greams Road S.O., Chennai. Chennai-600 006. [PAN: AAFPA 6259 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.B. Ramakrishnan, CA (Virt…

ARVIND NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1), CHENNAI

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

ITA 2270/CHNY/2024[2014-15]Status: DisposedITAT Chennai07 Nov 2025AY 2014-15

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

For Respondent: Mr.M. Murali, CIT
Section 131Section 132

…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.2270 to 2274/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 v. Arvind Nandagopal, The ACIT, No.6, 6th Street, Rutland Gate, Central Circle-3(1), Nungambakkam, Greams Road S.O., Chennai. Chennai-600 006. [PAN: AAFPA 6259 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.B. Ramakrishnan, CA (Virt…

MASILAMANI NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1),, CHENNAI

In the result, appeals filed by the assessee(s) are allowed

ITA 2269/CHNY/2024[2018-19]Status: DisposedITAT Chennai07 Nov 2025AY 2018-19

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

For Respondent: Mr.M. Murali, CIT
Section 131Section 132Section 132(4)

…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.2265 to 2269/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 v. Masilamani Nandagopal, The ACIT, No.6, 6th Street, Rutland Gate, Central Circle-3(1), Nungambakkam, Greams Road S.O., Chennai. Chennai-600 006. [PAN: AADPN 2678 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.B. Ramakrishnan, CA (…

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New Delhi Television Ltd. v. DCIT (116 Taxmann.com 151) — Cited in 139 Judgments | BharatTax