Prashant Joshi v. ITO

128 ITR 326High Court1981#2549 most cited

What is Prashant Joshi v. ITO authority for?

Reasons recorded for initiating an assessment or other statutory action cannot be supplemented by subsequent explanations or affidavits; only the reasons existing at the time of recording are valid and can be considered.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

Prashant Joshi v. ITO · 128 ITR 326 · 1 Taxmann.com 90 · reasons cannot be supplemented · post-facto justification · subsequent explanations · original satisfaction note · assessment procedure · Section 153A · Section 153C · validity of reasons

Also reported as

1 Taxmann.com 90

Sections most often in play

Section 153CSection 144Section 143(3)Section 115BBESection 153ASection 153DSection 292CSection 132

Issues it is cited on

section 158bdincome tax settlement commissionsection 144asection 269ssspecified authorityblock periodsection 292csection 158bsection 158section 153a(1)section 149non-application of mind

Judgments citing Prashant Joshi v. ITO

M/S. P.P. Financiers, Karur vs. ACIT, Central Circle-3, Coimbatore

ITA 3388/CHNY/2024[2014-15]Status: DisposedITAT Chennai09 Feb 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निधारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निधारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रयथ/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निधारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निधारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 िनधारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (प्रयथ/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निधारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…आयकर अपीलीय अधिकरण, ‘सी’ यायपीठ, चेनई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री मनु कुमार गिरी, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के सम BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 & 1121/Chny/2025 निधारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025 निधारण वर्ष/Assessment Years: 2010-11 to 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9th Main I Cross, HAL II Stage, Indira Nagar, Bengaluru-560 038. v. The ACIT, Central Circle-3, Coimbato…

M/S. P.P. Enterprises, Bengaluru vs. ACIT< Central Circle-3, Coimbatore

ITA 3383/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…आयकर अपील&quot;य अ&quot;धकरण, ’सी’ &quot;यायपीठ, चे&quot;नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI &quot;ी मनु कुमार िग&quot;र, &quot;ाियक सद&quot; एवं एवं एवं एवं &quot;ी एस. आर. रघुनाथा, लेखा सद&quot; के सम&quot; BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 &amp; 1121/Chny/2025 &quot;नधा&quot;रण वष&quot;/Assessment Years: 2015-16, 2017-18 &amp; 2018-19 &amp; आयकर अपील सं./ITA Nos.209 to 213 &amp; 214/Chny/2025 &quot;नधा&quot;रण वष&quot;/Assessment Years: 2010-11 to 2014-15 &amp; 2016-17 v. Mr. P. Palanisamy, The ACIT, 390, P.P. Nilayam, Central Circle-3, 9th Main I Cross, Coimbatore. HAL II Stage, Indira Nagar, Bengaluru…

P.P. Enterprises, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 3382/CHNY/2024[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…आयकर अपील&quot;य अ&quot;धकरण, ’सी’ &quot;यायपीठ, चे&quot;नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI &quot;ी मनु कुमार िग&quot;र, &quot;ाियक सद&quot; एवं एवं एवं एवं &quot;ी एस. आर. रघुनाथा, लेखा सद&quot; के सम&quot; BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 &amp; 1121/Chny/2025 &quot;नधा&quot;रण वष&quot;/Assessment Years: 2015-16, 2017-18 &amp; 2018-19 &amp; आयकर अपील सं./ITA Nos.209 to 213 &amp; 214/Chny/2025 &quot;नधा&quot;रण वष&quot;/Assessment Years: 2010-11 to 2014-15 &amp; 2016-17 v. Mr. P. Palanisamy, The ACIT, 390, P.P. Nilayam, Central Circle-3, 9th Main I Cross, Coimbatore. HAL II Stage, Indira Nagar, Bengaluru…

Sellamuthu Kabilan, Bengaluru vs. ACIT, Central Circle 3, Coimbatore

ITA 3381/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रयर्थ/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (प्रयर्थ/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

Section 153C

…आयकर अपीलीय अधिकरण, &#x27;सी&#x27; यायपीठ, चेन्नै। IN THE INCOME TAX APPELLATE TRIBUNAL &#x27;C&#x27; BENCH: CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 &amp; 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 &amp; 2018-19 &amp; आयकर अपील सं./ITA Nos.209 to 213 &amp; 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 to 2014-15 &amp; 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9th Main I Cross, HAL II Stage, Indira Nagar, Bengaluru-560 038. v. The ACIT, Central Circle-…

Sellamuthu Kabilan, Bengaluru vs. ACIT, Central Cricle 3, Coimbatore

ITA 3378/CHNY/2024[2015-16]Status: DisposedITAT Chennai09 Feb 2026AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…आयकर अपील&quot;य अ&quot;धकरण, ’सी’ &quot;यायपीठ, चे&quot;नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI &quot;ी मनु कुमार िग&quot;र, &quot;ाियक सद&quot; एवं एवं एवं एवं &quot;ी एस. आर. रघुनाथा, लेखा सद&quot; के सम&quot; BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 &amp; 1121/Chny/2025 &quot;नधा&quot;रण वष&quot;/Assessment Years: 2015-16, 2017-18 &amp; 2018-19 &amp; आयकर अपील सं./ITA Nos.209 to 213 &amp; 214/Chny/2025 &quot;नधा&quot;रण वष&quot;/Assessment Years: 2010-11 to 2014-15 &amp; 2016-17 v. Mr. P. Palanisamy, The ACIT, 390, P.P. Nilayam, Central Circle-3, 9th Main I Cross, Coimbatore. HAL II Stage, Indira Nagar, Bengaluru…

Sellamuthu Kabilan, Bengaluru vs. ACIT, Central Cricle 3, Coimbatore

ITA 3377/CHNY/2024[2014-15]Status: DisposedITAT Chennai09 Feb 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 िनधारण वष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 िनधारण वष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रयथ/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 िनधारण वष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 िनधारण वष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 िनधारण वष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (प्रयथ/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 िनधारण वष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…आयकर अपीलीय अधिकरण, &#x27;सी&#x27; यायपीठ, चेन्नै। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री मन् कुमार िर, न्यायिक सदस्य एवम् श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 &amp; 1121/Chny/2025 िनधारण वष/Assessment Years: 2015-16, 2017-18 &amp; 2018-19 &amp; आयकर अपील सं./ITA Nos.209 to 213 &amp; 214/Chny/2025 िनधारण वष/Assessment Years: 2010-11 to 2014-15 &amp; 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9th Main I Cross, HAL II Stage, Indira Nagar, Bengaluru-560 038. v. The ACIT, Central Circle-3, Coimbato…

Sellamuthu Kabilan, Bengaluru vs. ACIT, Central Cricle 3, Coimbatore

ITA 3375/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Feb 2026AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) V. The Acit, Central Circle-3, Coimbatore. (प्रययर्थी/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) V. The Acit, Central Circle-3, Coimbatore. (प्रययर्थी/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…. 14.1 It was emphatically submitted that such post-facto justification is not permissible in law, reliance being placed on several judicial precedents including Prashant Joshi v. ITO [2010] 1 taxmann.com 90 (Bom), East Coast Commercial Co. Ltd. v. ITO [1981] 128 ITR 326 (Cal), Hindustan Lever Ltd. v. R.B. Wadkar [268 ITR 332 (Bom)], ACIT v. Nirmal Bang Securities (P.) Ltd. [67 taxmann.com 57 (Bom)] and Blackstone Capital Partners (Singapore) VI FDI Three Pte. Ltd. v. ACIT [146 taxmann.com 569 (Del)], affirmed by grant of SLP in [2024] 159 taxmann.com 389 (SC), for the proposition that reasons cannot be supplemen…

Palanisamy Raghupathy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 3374/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…आयकर अपील&quot;य अ&quot;धकरण, ’सी’ &quot;यायपीठ, चे&quot;नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI &quot;ी मनु कुमार िग&quot;र, &quot;ाियक सद&quot; एवं एवं एवं एवं &quot;ी एस. आर. रघुनाथा, लेखा सद&quot; के सम&quot; BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 &amp; 1121/Chny/2025 &quot;नधा&quot;रण वष&quot;/Assessment Years: 2015-16, 2017-18 &amp; 2018-19 &amp; आयकर अपील सं./ITA Nos.209 to 213 &amp; 214/Chny/2025 &quot;नधा&quot;रण वष&quot;/Assessment Years: 2010-11 to 2014-15 &amp; 2016-17 v. Mr. P. Palanisamy, The ACIT, 390, P.P. Nilayam, Central Circle-3, 9th Main I Cross, Coimbatore. HAL II Stage, Indira Nagar, Bengaluru…

Palanisamy Raghupathy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 3373/CHNY/2024[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…आयकर अपीलीय अधिकरण, &#x27;सी&#x27; न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL &#x27;C&#x27; BENCH: CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के सम BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 &amp; 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 &amp; 2018-19 &amp; आयकर अपील सं./ITA Nos.209 to 213 &amp; 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 to 2014-15 &amp; 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9th Main I Cross, HAL II Stage, Indira Nagar, Bengaluru-560 038. v. The ACIT, Central Circle-3,…

Palanisamy Raghypathy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 3372/CHNY/2024[2016-17]Status: DisposedITAT Chennai09 Feb 2026AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) V. The Acit, Central Circle-3, Coimbatore. (प्रयथ/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) V. The Acit, Central Circle-3, Coimbatore. (प्रयथ/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore. [Pan: Ajzpp 4091 J] (अपीलाथ/Appellant) (प्रयथ/Respondent) आयकर अपील सं./Ita Nos.224 & 225/Chny/2025 निर्धारण वर्ष/Assessment Years: 2017-18 & 2018-19 Mr. L. Karuppusamy, No.119, 18Th Cross, Lakshmipuram, Ulsoor, Bangaluru-560 008. V. The Acit, Central Circle-3, Coimbatore. [Pan: Apqpk 4872 F] (अपीलाथ/Appellant) (प्रयथ/Respondent)

…. 14.1 It was emphatically submitted that such post-facto justification is not permissible in law, reliance being placed on several judicial precedents including Prashant Joshi v. ITO [2010] 1 taxmann.com 90 (Bom), East Coast Commercial Co. Ltd. v. ITO [1981] 128 ITR 326 (Cal), Hindustan Lever Ltd. v. R.B. Wadkar [268 ITR 332 (Bom)], ACIT v. Nirmal Bang Securities (P.) Ltd. [67 taxmann.com 57 (Bom)] and Blackstone Capital Partners (Singapore) VI FDI Three Pte. Ltd. v. ACIT [146 taxmann.com 569 (Del)], affirmed by grant of SLP in [2024] 159 taxmann.com 389 (SC), for the proposition that reasons cannot be supplemen…

Palanisamy Raghupathy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 3371/CHNY/2024[2015-16]Status: DisposedITAT Chennai09 Feb 2026AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…आयकर अपीलीय अधिकरण, ’सी’ यायपीठ, चेनई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री मनु कुमार गिरी, न्यायायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 &amp; 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 &amp; 2018-19 &amp; आयकर अपील सं./ITA Nos.209 to 213 &amp; 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 to 2014-15 &amp; 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9th Main I Cross, HAL II Stage, Indira Nagar, Bengaluru-560 038. v. The ACIT, Central Ci…

Palanisamy Raghupathy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 3369/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Feb 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

…sreeny stehe sta, A = eareale, Deas | IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI tag par fk, =e weer we ft US. SR. TAMA, CRG Tad &amp; Baar BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER BAT HAT B/ITA Nos.1119, 1120 &amp; 1121/Chny/2025 fault a$/ Assessment Years: 2015-16, 2017-18 &amp; 2018-19 &amp; 3a He G/ITA Nos.209 to 213 &amp; 214/Chny/2025 aTUXUT AT/ Assessment Years: 2010-11 to 2014-15 &amp; 2016-17 Mr. P. Palanisamy, v. | The ACIT, 390, P.P. Nilayam, Central Circle-3, 9&quot; Main I Cross, Coimbatore. HAL II Stage, Indira Nagar, Bengaluru-560 038. [PAN:ADSPP 9150 F] (31Sre…

Palanisamy Raghupathy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 3368/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Feb 2026AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…आयकर अपीलीय अधिकरण, ‘सी’ यायपीठ, चेनई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री मनु कुमार गिरी, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 &amp; 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 &amp; 2018-19 &amp; आयकर अपील सं./ITA Nos.209 to 213 &amp; 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 to 2014-15 &amp; 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9th Main I Cross, HAL II Stage, Indira Nagar, Bengaluru-560 038. v. The ACIT, Central Circle-3, C…

Palanisamy Raghupathy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 3367/CHNY/2024[2011-12]Status: DisposedITAT Chennai09 Feb 2026AY 2011-12

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) V. The Acit, Central Circle-3, Coimbatore. ( प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) V. The Acit, Central Circle-3, Coimbatore. ( प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…आयकर अपीलीय अधिकरण, ’सी’ यायपीठ, चेनई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री मन्नु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 &amp; 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 &amp; 2018-19 &amp; आयकर अपील सं./ITA Nos.209 to 213 &amp; 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 to 2014-15 &amp; 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9th Main I Cross, HAL II Stage, Indira Nagar, Bengaluru-560 038. [PAN:ADSPP 9150 F] (अपीलाथ/App…

M/S. P.P. Enterprises, Dindigul vs. ACIT, Central Circle-3, Coimbatore

ITA 3366/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

Section 153C

…आयकर अपीलीय अधिकरण, &#x27;सी&#x27; यायपीठ, चेन्नै। IN THE INCOME TAX APPELLATE TRIBUNAL &#x27;C&#x27; BENCH: CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 &amp; 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 &amp; 2018-19 &amp; आयकर अपील सं./ITA Nos.209 to 213 &amp; 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 to 2014-15 &amp; 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9th Main I Cross, HAL II Stage, Indira Nagar, Bengaluru-560 038. v. The ACIT, Central Circle-3,…

M/S. P.P. Enterprises, Dindigul vs. ACIT, Central Circle-3, Coimbatore

ITA 3365/CHNY/2024[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 नधारण वष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 Nधारण वष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9 Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 Nधारण वष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 Nधारण वष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 िनधारण वष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3 Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 Nधारण वष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…आयकर अपीलय अधकरण, ’सी’ यायपीठ, चेनई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI ी मनु कु मार िगर, ाियक सदएवं ी एस. आर. रघुनाथा, लेखा सद के सम BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 &amp; 1121/Chny/2025 नधारण वष/Assessment Years: 2015-16, 2017-18 &amp; 2018-19 &amp; आयकर अपील सं./ITA Nos.209 to 213 &amp; 214/Chny/2025 nधारण वष/Assessment Years: 2010-11 to 2014-15 &amp; 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9 th Main I Cross, HAL II Stage, Indira Nagar, Bengaluru-560 038. v. The ACIT, Central Circle-3, Coimbatore. [PAN:ADSPP 9…

Deputy Commissioner of Income Tax, Central Cirlce -3, Coimbatore vs. P.P. Constructions, Karur

ITA 2531/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रत्यायोजित/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan:Aahfp 0288 L] (अपीलाथ/Appellant) (प्रत्यायोजित/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…आयकर अपीलीय अधिकरण, &#x27;सी&#x27; यायपीठ, चेनई। IN THE INCOME TAX APPELLATE TRIBUNAL &#x27;C&#x27; BENCH: CHENNAI श्री मनु कुमार गिरी, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 &amp; 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 &amp; 2018-19 &amp; आयकर अपील सं./ITA Nos.209 to 213 &amp; 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 to 2014-15 &amp; 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9th Main I Cross, HAL II Stage, Indira Nagar, Bengaluru-560 038. v. The ACIT, Central Circle-3, C…

Deputy Commissioner of Income Tax, Central Cirlce -3, Coimbatore vs. P P Enterprises, Bengaluru

ITA 2530/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…आयकर अपील&quot;य अ&quot;धकरण, ’सी’ &quot;यायपीठ, चे&quot;नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI &quot;ी मनु कुमार िग&quot;र, &quot;ाियक सद&quot; एवं एवं एवं एवं &quot;ी एस. आर. रघुनाथा, लेखा सद&quot; के सम&quot; BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 &amp; 1121/Chny/2025 &quot;नधा&quot;रण वष&quot;/Assessment Years: 2015-16, 2017-18 &amp; 2018-19 &amp; आयकर अपील सं./ITA Nos.209 to 213 &amp; 214/Chny/2025 &quot;नधा&quot;रण वष&quot;/Assessment Years: 2010-11 to 2014-15 &amp; 2016-17 v. Mr. P. Palanisamy, The ACIT, 390, P.P. Nilayam, Central Circle-3, 9th Main I Cross, Coimbatore. HAL II Stage, Indira Nagar, Bengaluru…

Deputy Commissioner of Income Tax, Central Cirlce -3, Coimbatore vs. P P Enterprises, Bengaluru

ITA 2529/CHNY/2024[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

…आयकर अपीलीय अधिकरण, ’सी’ यायपीठ, चेनई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के सम BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 &amp; 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 &amp; 2018-19 &amp; आयकर अपील सं./ITA Nos.209 to 213 &amp; 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 to 2014-15 &amp; 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9th Main I Cross, HAL II Stage, Indira Nagar, Bengaluru-560 038. [PAN:ADSPP 9150 F] (अपीलाथ/Appel…

Brij Gopal Construction Company (P) Ltd., New Delhi vs. ACIT, Central Circle-3, Delhi

In the result, assessee’s appeal is allowed

ITA 4800/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri M Balaganesh & Ms. Madhumita Royassessment Year: 2017-18

Section 1Section 143Section 143(3)Section 270ASection 270A(2)(a)

…Chemical Ltd. affirmed by the Apex Court in the case of CIT. reported in 237 Taxman 378 vii) 218 ITR 730 (MP) CIT v. Man Mohan Das viii) 400 ITR 397 (Chattisgarh) Maruti Clean Coal &amp; Power Ltd. vs. ACIT ix) 267 ITR 716 (P&amp;H) Mohinder Singh Malik vs. CCIT ix) 128 ITR 326 (Cal) East Cost Commercial Co. Ltd. v. ITO x) 287 ITR 494 (Bom) German Remedies Ltd. v. DCIT xi) (1994 Tax L.R. 468) Cal Kamala Properties v. ACIT 24 In view of the aforesaid submissions, it is prayed that penalty upheld by the learned Commissioner of Income Tax (Appeals) be deleted and appeal of the appellant company be allowed.” 4.1. The Ld.…