Pr. CIT v. Mehndipur Balaji

2022 SCC OnLine ALL 444Reported decision2022#2589 most cited

What is Pr. CIT v. Mehndipur Balaji authority for?

The Allahabad High Court in Pr. CIT v. Mehndipur Balaji (2022) has taken a contrary view to the Gujarat High Court's decision in Saumya Construction regarding the interpretation of Section 153A of the Income Tax Act, 1961.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Also referred to as

Pr. CIT v. Mehndipur Balaji · Section 153A · Section 132 · search assessment · contrary view · Allahabad High Court · Gujarat High Court · Saumya Construction · Kabul Chawla

Sections most often in play

Section 153ASection 132Section 147Section 148Section 143(3)Section 153CSection 132ASection 143(2)

Issues it is cited on

section 158basection 113section 40(a)(3)section 2(14)(iii)(b)relinquishment of rightsection 153a proceedingssection 153(a)(1)bogus share capitalsection 96section 132(3)section 4(1)block period

Judgments citing Pr. CIT v. Mehndipur Balaji

OM PRAKASH GUPTA,SAWAI MADHOPUR vs. DCIT CENTRAL CIRCLE -1, JAIPUR

ITA 399/JPR/2025[2017-18]Status: DisposedITAT Jaipur18 Sept 2025AY 2017-18
For Appellant: Shri Tarun Mittal, CA &For Respondent: Shri Rajesh Ojha, CIT-DR &
Section 115BSection 153ASection 69

…{ "clean_text": "आयकर अपीलिय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\n\nडा० एस. सीतललक्ष्मी, न्यायिक सदस्य एवं श्री राठौड कमलेश जयंतभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\n\nआयकर अपील सं./ ITA Nos.395 to 401/JP/2025\nनिर्धारण वर्ष / Assessment Years : 2013-14 to 2019-20\n\nOm Prakash Gupta Vs. DCIT, Central Circle-01, Jaipur\n\nस्थायी लेखा सं./ जीआईएस सं./ PAN/GIR No.: ABNPG3260C\n\nनिर्यारचती की ओर से / Assessee by : Shri Tarun Mittal, CA &\n Shri Harshit Agarwal, CA,\nराजस्व की ओर से / Revenue by : Shr…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, INCOME TAX OFFICE vs. SUPREME POLYMERS PRIVATE LIMITED, JAIPUR

In the results the appeal of the

ITA 189/JPR/2025[2015-16]Status: DisposedITAT Jaipur06 Aug 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 189/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 DCIT, Central Circle-03, Jaipur बनाम Vs. Supreme Polymers Pvt. Ltd. 137-138, Industrial Area, Jhotwara, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AACCS 5773 P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Gaurav Nahata, CA राजस्व की ओर से / Revenue by : Mrs. Anita Rinesh, JCIT, Sr. DR सुनवाई की ता

For Appellant: Shri Gaurav Nahata, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 189/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke DCIT, Supreme Polymers Pvt. Ltd. Vs. Central Circle-03, 137-138, Industrial Area, Jaipur Jhotwara, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 5773 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Gaurav Nahata, CA jktLo dh vksj ls@ Re…

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

ITA 813/JPR/2025[2017-18]Status: DisposedITAT Jaipur23 Jul 2025AY 2017-18
For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतलक्ष्मी,न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआ.अ.सं./ITA Nos.809 to 815/JP/2025\nनिर्धारण वर्ष /Assessment Years :2013-14 to 2019-20\nProfessional Automotives Pvt. बनाम ACIT,\nLtd.\nBahu Plaza, Bahu Plaza, Jammu\nCentral Circle- 1,\nand Kashmir\nJaipur\nस्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E\nअपीलार्थी / Appellant\nप्र]ी/Respondent\nनि]र}र)त)ग)र) की और से / Assessee by…

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,o aJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihyla-@ITA Nos.809 to 815/JP/2025 fu/kZkj.k o"kZ@Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. cuke ACIT, Vs. Ltd. Central Circle- 1, Bahu Plaza, Bahu Plaza, Jammu Jaipur and Kashmir LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAACP9608E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Shri Tarun Mittal, CA jktLo…

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRE CIRCLE -1, JAIPUR

ITA 810/JPR/2025[2014-15]Status: DisposedITAT Jaipur23 Jul 2025AY 2014-15
For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR \nडॉ० एस. सीतललक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयंतभई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील. /ITA Nos.809 to 815/JP/2025\nनिर्धारण वर्ष / Assessment Years :2013-14 to 2019-20\nProfessional Automotives Pvt.\nLtd.\nBahu Plaza, Bahu Plaza, Jammu\nand Kashmir\nबनाम\nVs.\nACIT,\nCentral Circle- 1,\nJaipur\nस्थायी लेखा सं./ जी.आई.आर सं./ PAN/GIR No.:AAACP9608E\nअपीलार्थी / Appellant\nप्रत्यार्थी / Respondent\nनिर्धारिती की…

DEPUTY COMMISSIONER OF INCOME-TAX, MADURAI vs. M/S INDUSTRIAL MINERAL CO., 100% EOU, TUTICORIN

In the result, the assessee’s appeal ITA No

ITA 529/CHNY/2023[2012]Status: DisposedITAT Chennai21 May 2025

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.390/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) M/S. Industrial Mineral Co. 100% Eou Acit बनाम/ 1/1C, Harbour Express Highway, Central Circle-(1), Vs. Thermal Nagar So, Tuticorin-628 006. Madurai "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं./ Ita No.529/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) Acit M/S. Industrial Mineral Co. 100% Eou बनाम/ Central Circle-(1), 1/1C, Harbour Express Highway, Vs. Madurai Thermal Nagar So, Tuticorin 628006 "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओर से/ Assessee By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ" की ओर से/Revenue By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 26-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. DR
Section 143(3)Section 153ASection 153A(1)Section 69B

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग&र, "ाियक सद" के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं./ ITA No.390/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) M/s. Industrial Mineral Co. 100% EOU ACIT बनाम/ 1/1C, Harbour Express Highway, Central Circle-(1), Vs. Thermal Nagar SO, Tuticorin-628 006. Madurai "थायीलेखासं./जीआइआरसं./PAN/TAN No. AAAFI-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं./ ITA No.529/Chny/2023…

INDUSTRIAL MINERAL CO, 100%EOU,TUTICORIN vs. ACIT,CENTRAL CIRCLE-1, MADURAI, MADURAI

In the result, the assessee’s appeal ITA No

ITA 390/CHNY/2023[2012-13]Status: DisposedITAT Chennai21 May 2025AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.390/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) M/S. Industrial Mineral Co. 100% Eou Acit बनाम/ 1/1C, Harbour Express Highway, Central Circle-(1), Vs. Thermal Nagar So, Tuticorin-628 006. Madurai "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं./ Ita No.529/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) Acit M/S. Industrial Mineral Co. 100% Eou बनाम/ Central Circle-(1), 1/1C, Harbour Express Highway, Vs. Madurai Thermal Nagar So, Tuticorin 628006 "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओर से/ Assessee By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ" की ओर से/Revenue By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 26-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. DR
Section 143(3)Section 153ASection 153A(1)Section 69B

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग&र, "ाियक सद" के सम'। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं./ ITA No.390/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) M/s. Industrial Mineral Co. 100% EOU ACIT बनाम/ 1/1C, Harbour Express Highway, Central Circle-(1), Vs. Thermal Nagar SO, Tuticorin-628 006. Madurai "थायीलेखासं./जीआइआरसं./PAN/TAN No. AAAFI-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं./ ITA No.529/Chny/2023…

MAYURPLY INDUSTRIES PVT LTD.,HOOGHLY, WEST BENGAL vs. ACIT, CIRCLE 3, GUWAHATI, ASSAM

In the result IT(SS)A Nos

ITA 224/GTY/2024[2018-19]Status: DisposedITAT Guwahati24 Mar 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Siddharth Agarwal, ARFor Respondent: Shri Kaushik Roy, DR
Section 132Section 143(3)Section 153ASection 253Section 253(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (THROUGH VIRTUAL HEARING AT KOLKATA) BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM IT(SS)A Nos. 1, 2 to 7/GTY/2024 (Assessment Years: 2010-11, 2012-13 to 2017-18) ACIT, Circle-3, Guwahati Mayurply Industries Pvt. Ltd. Aaykar Bhavan, Christian N.H. 2(old Delhi Road), P.O. Basti, G.S. Road, Room Belumiki, Sheoraphully, Vs. No.705, 7th Floor, Hooghly-712223, West Bengal Guwahati-781005, Assam (Appellant) (Respondent) PAN No. AABCT1308G Assessee by : Shri Siddharth Agarwal, AR Revenue by : Shri Kaushik Roy, DR Date of hearing: 07.03.2025 Date of…

MOHANRAJ,COIMBATORE vs. DCIT, CENTRAL CIRCLE 3, COIMBATORE

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

ITA 552/CHNY/2024[2018-19]Status: DisposedITAT Chennai11 Mar 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 548 To 552/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 To 2018-19 Shri Mohanraj Deputy Commissioner Of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 Pan: Ahopm-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Ms.T.M.Suganthamala, Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per Bench: These Five Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, All Dated 16.02.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2014-15 To 2018-19. 2. The Common Issue Is Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. Identical Grounds Are Raised Except For Variation In Figures.

For Appellant: Mr. S.Sridhar, AdvocateFor Respondent: Ms.T.M.Suganthamala, CIT
Section 153ASection 250Section 56

…अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"न IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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.: 548 to 552/CHNY/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 Shri Mohanraj Deputy Commissioner of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 PAN: AHOPM-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent by : Ms.T.M.Suganthama…

MOHANRAJ,COIMBATORE vs. DCIT, CENTRAL CIRCLE 3, COIMBATORE

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

ITA 551/CHNY/2024[2017-18]Status: DisposedITAT Chennai11 Mar 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 548 To 552/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 To 2018-19 Shri Mohanraj Deputy Commissioner Of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 Pan: Ahopm-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Ms.T.M.Suganthamala, Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per Bench: These Five Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, All Dated 16.02.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2014-15 To 2018-19. 2. The Common Issue Is Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. Identical Grounds Are Raised Except For Variation In Figures.

For Appellant: Mr. S.Sridhar, AdvocateFor Respondent: Ms.T.M.Suganthamala, CIT
Section 153ASection 250Section 56

…अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"न IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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.: 548 to 552/CHNY/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 Shri Mohanraj Deputy Commissioner of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 PAN: AHOPM-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent by : Ms.T.M.Suganthama…

MOHANRAJ,COIMBATORE vs. DCIT, CENTRAL CIRCLE 3, COIMBATORE

ITA 550/CHNY/2024[2016-17]Status: DisposedITAT Chennai11 Mar 2025AY 2016-17
For Appellant: Mr. S.Sridhar, AdvocateFor Respondent: Ms.T.M.Suganthamala, CIT
Section 153ASection 250Section 56

…अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्न IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 548 to 552/CHNY/2024 निर्धारण वर्ष/Assessment Years: 2014-15 to 2018-19 Shri Mohanraj 76, State Bank Road, Coimbatore-641 018. PAN: AHOPM-2335-H (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant by : Mr. S.Sridhar, Advocate प्रत्यर्थी की ओर से/Respondent by : Ms.T.M.Suganthamala, CIT सुनवाई की तारीख/Date of Hearing : 26.02.2025 घोषणा की त…

MOHANRAJ,COIMBATORE vs. DCIT, CENTRAL CIRCLE 3, CHENNAI

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

ITA 549/CHNY/2024[2015-16]Status: DisposedITAT Chennai11 Mar 2025AY 2015-16

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 548 To 552/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 To 2018-19 Shri Mohanraj Deputy Commissioner Of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 Pan: Ahopm-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Ms.T.M.Suganthamala, Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per Bench: These Five Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, All Dated 16.02.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2014-15 To 2018-19. 2. The Common Issue Is Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. Identical Grounds Are Raised Except For Variation In Figures.

For Appellant: Mr. S.Sridhar, AdvocateFor Respondent: Ms.T.M.Suganthamala, CIT
Section 153ASection 250Section 56

…अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"न IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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.: 548 to 552/CHNY/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 Shri Mohanraj Deputy Commissioner of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 PAN: AHOPM-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent by : Ms.T.M.Suganthama…

MOHANRAJ,COIMBATORE vs. DCIT, CENTRAL CIRCLE 3, COIMBATORE

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

ITA 548/CHNY/2024[2014-15]Status: DisposedITAT Chennai11 Mar 2025AY 2014-15

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 548 To 552/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 To 2018-19 Shri Mohanraj Deputy Commissioner Of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 Pan: Ahopm-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Ms.T.M.Suganthamala, Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per Bench: These Five Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, All Dated 16.02.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2014-15 To 2018-19. 2. The Common Issue Is Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. Identical Grounds Are Raised Except For Variation In Figures.

For Appellant: Mr. S.Sridhar, AdvocateFor Respondent: Ms.T.M.Suganthamala, CIT
Section 153ASection 250Section 56

…अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"न IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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.: 548 to 552/CHNY/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 Shri Mohanraj Deputy Commissioner of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 PAN: AHOPM-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent by : Ms.T.M.Suganthama…

DCIT, CENTRAL CIR-2(4), CHENNAI vs. D R BALAKRISHNA RAJA, CHENNAI

In the result, ITA Nos.3340 & 3341 /Chny/2018 stand allowed whereas ITA No

ITA 90/CHNY/2019[2010-11]Status: DisposedITAT Chennai25 Feb 2025AY 2010-11

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.3340/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ Ita No.3341/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Shri D.R. Balakrishna Raja Acit बनाम/ 9/16, Venkatesan Street, T.Nagar, Central Circle-3(3), Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agwpd-2354-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 3. आयकरअपील सं./ Ita No.90/Chny/2019 (िनधा;रणवष; / Assessment Year: 2010-11) Dcit Shri D.R.Balakrishna Raja, बनाम/ Central Circle-2(4), 9/16, Venkatesan Street, T.Nagar Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agwpd-2354-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Assessee By : Shri K.G. Raghunath (Advocate)-Ld.Ar " थ"कीओरसे/Revenue By : Shri A. Sasikumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-02-2025 घोषणा की तारीख /Date Of Pronouncement : 25-02-2025

For Appellant: Shri K.G. Raghunath (Advocate)-Ld.ARFor Respondent: Shri A. Sasikumar (CIT)-Ld. DR
Section 132Section 144Section 153ASection 68

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय ,ी मनोज कुमार अ0वाल ,लेखा सद5 एवं माननीय ,ी मनु कुमार िग9र, "ाियक सद5 के सम:। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं./ ITA No.3340/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ ITA No.3341/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Shri D.R. Balakrishna Raja ACIT बनाम/ 9/16, Venkatesan Street, T.Nagar, Central Circle-3(3), Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./PAN/GIR No.AGWPD-2354-E (अपीलाथ"/Appellant) : (" थ"…

D R BALAKRISHNA RAJA,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

In the result, ITA Nos.3340 & 3341 /Chny/2018 stand allowed whereas ITA No

ITA 3341/CHNY/2018[2010-11]Status: DisposedITAT Chennai25 Feb 2025AY 2010-11

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.3340/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ Ita No.3341/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Shri D.R. Balakrishna Raja Acit बनाम/ 9/16, Venkatesan Street, T.Nagar, Central Circle-3(3), Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agwpd-2354-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 3. आयकरअपील सं./ Ita No.90/Chny/2019 (िनधा;रणवष; / Assessment Year: 2010-11) Dcit Shri D.R.Balakrishna Raja, बनाम/ Central Circle-2(4), 9/16, Venkatesan Street, T.Nagar Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agwpd-2354-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Assessee By : Shri K.G. Raghunath (Advocate)-Ld.Ar " थ"कीओरसे/Revenue By : Shri A. Sasikumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-02-2025 घोषणा की तारीख /Date Of Pronouncement : 25-02-2025

For Appellant: Shri K.G. Raghunath (Advocate)-Ld.ARFor Respondent: Shri A. Sasikumar (CIT)-Ld. DR
Section 132Section 144Section 153ASection 68

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय ,ी मनोज कुमार अ0वाल ,लेखा सद5 एवं माननीय ,ी मनु कुमार िग9र, "ाियक सद5 के सम:। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं./ ITA No.3340/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ ITA No.3341/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Shri D.R. Balakrishna Raja ACIT बनाम/ 9/16, Venkatesan Street, T.Nagar, Central Circle-3(3), Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./PAN/GIR No.AGWPD-2354-E (अपीलाथ"/Appellant) : (" थ"…

D R BALAKRISHNA RAJA,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

In the result, ITA Nos.3340 & 3341 /Chny/2018 stand allowed whereas ITA No

ITA 3340/CHNY/2018[2009-10]Status: DisposedITAT Chennai25 Feb 2025AY 2009-10

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.3340/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ Ita No.3341/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Shri D.R. Balakrishna Raja Acit बनाम/ 9/16, Venkatesan Street, T.Nagar, Central Circle-3(3), Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agwpd-2354-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 3. आयकरअपील सं./ Ita No.90/Chny/2019 (िनधा;रणवष; / Assessment Year: 2010-11) Dcit Shri D.R.Balakrishna Raja, बनाम/ Central Circle-2(4), 9/16, Venkatesan Street, T.Nagar Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agwpd-2354-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Assessee By : Shri K.G. Raghunath (Advocate)-Ld.Ar " थ"कीओरसे/Revenue By : Shri A. Sasikumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-02-2025 घोषणा की तारीख /Date Of Pronouncement : 25-02-2025

For Appellant: Shri K.G. Raghunath (Advocate)-Ld.ARFor Respondent: Shri A. Sasikumar (CIT)-Ld. DR
Section 132Section 144Section 153ASection 68

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय ,ी मनोज कुमार अ0वाल ,लेखा सद5 एवं माननीय ,ी मनु कुमार िग9र, "ाियक सद5 के सम:। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं./ ITA No.3340/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ ITA No.3341/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Shri D.R. Balakrishna Raja ACIT बनाम/ 9/16, Venkatesan Street, T.Nagar, Central Circle-3(3), Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./PAN/GIR No.AGWPD-2354-E (अपीलाथ"/Appellant) : (" थ"…

B DEVAHIE,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

The appeals stand allowed

ITA 3328/CHNY/2018[2010-11]Status: DisposedITAT Chennai25 Feb 2025AY 2010-11

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.3327/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ Ita No.3328/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Late Smt. B. Devahie Acit (Represented By Dr. Balakrishna Central Circle-3(3), बनाम/ Raja – Legal Representative) Chennai. Vs. 9/16, Venkatesan Street, T. Nagar, Chennai-600 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Ahupb-6579-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Assessee By : Shri K.G. Raghunath (Advocate) - Ld. Ar " थ"कीओरसे/Revenue By : Shri A. Sasikumar (Cit) - Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-02-2025 घोषणा की तारीख /Date Of Pronouncement : 25-02-2025 आदेश / O R D E R Per Bench:

For Appellant: Shri K.G. Raghunath (Advocate) - Ld. ARFor Respondent: Shri A. Sasikumar (CIT) - Ld. DR
Section 132Section 144Section 153ASection 68

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय ,ी मनोज कुमार अ0वाल ,लेखा सद5 एवं माननीय ,ी मनु कुमार िग9र, "ाियक सद5 के सम:। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं./ ITA No.3327/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ ITA No.3328/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Late Smt. B. Devahie ACIT (Represented by Dr. Balakrishna Central Circle-3(3), बनाम/ Raja – Legal Representative) Chennai. Vs. 9/16, Venkatesan Street, T. Nagar, Chennai-600 014. "थायीलेखासं./जीआइआ…

B DEVAHIE,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

The appeals stand allowed

ITA 3327/CHNY/2018[2009-10]Status: DisposedITAT Chennai25 Feb 2025AY 2009-10

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.3327/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ Ita No.3328/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Late Smt. B. Devahie Acit (Represented By Dr. Balakrishna Central Circle-3(3), बनाम/ Raja – Legal Representative) Chennai. Vs. 9/16, Venkatesan Street, T. Nagar, Chennai-600 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Ahupb-6579-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Assessee By : Shri K.G. Raghunath (Advocate) - Ld. Ar " थ"कीओरसे/Revenue By : Shri A. Sasikumar (Cit) - Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-02-2025 घोषणा की तारीख /Date Of Pronouncement : 25-02-2025 आदेश / O R D E R Per Bench:

For Appellant: Shri K.G. Raghunath (Advocate) - Ld. ARFor Respondent: Shri A. Sasikumar (CIT) - Ld. DR
Section 132Section 144Section 153ASection 68

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय ,ी मनोज कुमार अ0वाल ,लेखा सद5 एवं माननीय ,ी मनु कुमार िग9र, "ाियक सद5 के सम:। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं./ ITA No.3327/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ ITA No.3328/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Late Smt. B. Devahie ACIT (Represented by Dr. Balakrishna Central Circle-3(3), बनाम/ Raja – Legal Representative) Chennai. Vs. 9/16, Venkatesan Street, T. Nagar, Chennai-600 014. "थायीलेखासं./जीआइआ…

SG WIND FARM PVT. LTD.,,TIRUPUR vs. DCIT, CC-3,, COIMBATORE

ITA 1230/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Nov 2024AY 2017-18
Section 143(3)Section 153ASection 153CSection 56

…2 authority. However, the facts as well as issues are stated to be substantially the same. First, we take up appeal for AY 2014-15 which arises out of the order of Ld. Commissioner of Income Tax (Appeals), Chennai-20, [CIT(A)] dated 22-03-2024 in the matter of an assessment framed by Ld. AO u/s.143(3) r.w.s 153A of the Act on 18-06-2021. The grounds taken by the assessee read as under: - 1. The order of the CIT(Appeals) - 20, Chennai dated 29.02.2024 vide DIN & Order No. ITBA/APL/S/250/2023-24/1061736911(1) for the above mentioned Assessment Year is contrary to law, fact and in circumstances of the case. 2. The C…

SG WIND FARM PVT. LTD.,TIRUPUR vs. DCIT,CC-3,, COIMBATORE

The appeals stand allowed in terms of our above order

ITA 1229/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Nov 2024AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 56

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद3 एवं माननीय +ी मनु कुमार िग7र, "ाियक सद3 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं. / ITA No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / ITA No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / ITA No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / ITA No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/s SG Wind Farm Private Limite…

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