Ram Narayan Sah v. Union of India

163 Taxmann.com 478High Court2024#1163 most cited

What is Ram Narayan Sah v. Union of India authority for?

A notice under section 148 of the Income-tax Act, 1961, cannot be issued by the Jurisdictional Assessing Officer after the introduction of faceless assessment under Section 151A read with Section 144B. Such a notice is invalid as it defeats the object of faceless assessment and is not in consonance with CBDT notifications.

97

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2026.

Also referred to as

Ram Narayan Sah v. Union of India · Section 148 · Section 151A · Section 144B · faceless assessment · jurisdictional assessing officer · reassessment notice · CBDT notification · income escaping assessment

Also reported as

299 Taxmann 276

Sections most often in play

Section 147Section 148Section 151ASection 148ASection 144BSection 151Section 69ASection 144

Issues it is cited on

section 144b(1)section 151aprincipal chief commissioner of income-taxdoctrine of mergersection 135asection 148a(b)section 148a(d)section 148afaceless assessmentnon-speaking orderincome escaping assessmentfaceless assessment scheme

Judgments citing Ram Narayan Sah v. Union of India

Esi Hospital Employees Co-Op Thrift & Credit Society Ltd., Chennai vs. ITO, Ncw-10(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 3030/CHNY/2025[2016-17]Status: DisposedITAT Chennai01 Jan 2026AY 2016-17

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

For Appellant: Shri. G Reddi Prakash, F.C.AFor Respondent: Shri. ARV Sreenivasan, CIT
Section 147Section 148Section 148ASection 151ASection 80P

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:3030/Chny/2025 "नधा%रण वष% / Assessment Year: 2016-17 ESI Hospital Employees Co- ITO, operative Thrift & Credit vs. Non-Corporate Ward -10(1), Society Ltd., Chennai. No.37, Medavakkam Tank Road, ESI, Hospital Complex, Ayanavaram, Chennai – 600 023. [PAN: AAAAE-8419-N] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellan…

Paramasiva Naidu Muthuvelraj Educational Trust, Chennai vs. ITO, Exemptions Ward-3, Chennai

In the result, appeal filed by the assessee is allowed

ITA 3089/CHNY/2025[2020-21]Status: DisposedITAT Chennai29 Dec 2025AY 2020-21

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

For Appellant: Shri. N.V.Krishnan, AdvocateFor Respondent: Shri. ARV Sreenivasan, C.I.T
Section 147Section 148Section 148ASection 151A

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3088 & 3089/Chny/2025 "नधा%रण वष% / Assessment Years: 2019-20 & 2020-21 Paramasiva Naidu Muthuvelraj ITO, Educational Trust, vs. Exemptions Ward -3, Block -V, Mogappair East, Chennai. Chennai – 600 050. [PAN: AAATP-4092-M] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. N.V.Krishnan, Advocate ()यथ' क*…

Paramasiva Naidu Muthuvelraj Educational Trust, Chennai vs. ITO, Exemptions Ward-3, Chennai

In the result, appeal filed by the assessee is allowed

ITA 3088/CHNY/2025[2019-20]Status: DisposedITAT Chennai29 Dec 2025AY 2019-20

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

For Appellant: Shri. N.V.Krishnan, AdvocateFor Respondent: Shri. ARV Sreenivasan, C.I.T
Section 147Section 148Section 148ASection 151A

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3088 & 3089/Chny/2025 "नधा%रण वष% / Assessment Years: 2019-20 & 2020-21 Paramasiva Naidu Muthuvelraj ITO, Educational Trust, vs. Exemptions Ward -3, Block -V, Mogappair East, Chennai. Chennai – 600 050. [PAN: AAATP-4092-M] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. N.V.Krishnan, Advocate ()यथ' क*…

S.J. Sivagami, Madurai vs. ITO, Ncw-1(7), Madurai

In the result, appeal filed by the assessee is allowed

ITA 3006/CHNY/2025[2020-21]Status: DisposedITAT Chennai29 Dec 2025AY 2020-21

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

For Appellant: Ms. Vaibhavi & Ms. Eilakiya, AdvocatesFor Respondent: Shri. ARV Sreenivasan, C.I.T
Section 139Section 147Section 148Section 148ASection 151ASection 68

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:3006/Chny/2025 "नधा%रण वष% / Assessment Year: 2020-21 S.J.Sivagami, ITO, Door No.85/13, Kuppan Chettiar Street, vs. Non-Corporate Ward -1(7), MGR Nagar, Madurai. Usilampatti, Madurai – 625 532. [PAN: EKOPS-6511-Q] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Ms. Vaibhavi & Ms. Eilakiya, Advocates. ()यथ' क*…

Sivarajpandi Vasantha, Thirupalai, Madurai vs. Deputy Commissioner of Income Tax, Non Corp. Circle-1, Madurai, Income Tax Office

In the result, appeal filed by the assessee is allowed

ITA 2878/CHNY/2025[2020-2021]Status: DisposedITAT Chennai29 Dec 2025AY 2020-2021

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

For Appellant: Mr. T. Vasudevan, AdvocateFor Respondent: Shri. K. Ilaiyaraja, Addl. CIT
Section 139(5)Section 144BSection 147Section 148Section 151ASection 57

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एबी ट" वक", "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2878/Chny/2025 "नधा%रण वष% / Assessment Year: 2020-21 Sivarajpandi Vasantha, DCIT, No.15, Sivasamy Street, vs. Non-Corporate Circle-1, Subramaniyan Nagar, Madurai. Thirupalai, Madurai – 625 014. [PAN: AJFPV-8194-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Mr. T. Vasudevan, Advocate. ()यथ' क* ओर से/Respondent b…

Arulmigu Chandra Mouleeswarar Temple, Villupuram vs. ITO, Ward-1, Villupuram

In the result, appeal filed by the assessee is allowed

ITA 2860/CHNY/2025[2019-20]Status: DisposedITAT Chennai29 Dec 2025AY 2019-20

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

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

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एबी ट" वक", "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2860/Chny/2025 "नधा%रण वष% / Assessment Year: 2019-20 Arulmigu Chandra ITO, Mouleeswarar Temple, vs. Ward -1 Thiruvakkarai Vanur Taluk, Villupuram. Villupuram – 604 304. [PAN: AAAJA-1917-G] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Ms. R. Sumedha, Advocate for Ms. G. Vardini Karthick, Advocate. ()यथ' क* ओर से/R…

Shanmugasudaram, Chennai vs. ITO, Ncw-19(4), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2833/CHNY/2025[2018-19]Status: DisposedITAT Chennai29 Dec 2025AY 2018-19

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

For Appellant: Mr. S. Girish Kumar, AdvocateFor Respondent: Shri. K. Ilaiyaraja, Addl. CIT
Section 144BSection 147Section 148Section 148ASection 151ASection 69

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एबी ट" वक", "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2833/Chny/2025 "नधा%रण वष% / Assessment Year: 2018-19 Shanmugasundaram, ITO, 14C, Bharathiyar Street, vs. Non-Corporate Ward-19(4), Saidapet, Chennai. Chennai – 600 015. [PAN: APZPS-4125-G] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Mr. S. Girish Kumar, Advocate ()यथ' क* ओर से/Respondent by : Shri. K. Ilaiyaraja…

Navasakthi Townships Developers Pvt. Ltd., Cuddalore vs. ACIT, Circle-1, Cuddalore

In the result, appeal filed by the assessee is allowed

ITA 2921/CHNY/2025[2015-16]Status: DisposedITAT Chennai23 Dec 2025AY 2015-16

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

For Appellant: Mr. K. Ilaiyaraja, Addl. CITFor Respondent: 17.12.2025
Section 144BSection 147Section 148Section 148ASection 151A

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एबी ट" वक", "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.2921/CHNY/2025 "नधा%रण वष% / Assessment Year: 2015-16 Navasakthi Townships Developers ACIT, Private Limited, vs. Circle -1, No.5, Cuddalore – Pondy Ecr Road, Cuddalore. Periyakattupalayam Village, Cuddalore – 607 402. [PAN: AACCD-8226-A] (अपीलाथ'/Appellant) (()यथ'/Respondent) : Ms. Srinithi, Advocate अपीलाथ' क* ओर से/ Appellant by : Mr. K. Ila…

Manoranjani, Chennai vs. ITO, Ncw-8(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2920/CHNY/2025[2017-18]Status: DisposedITAT Chennai23 Dec 2025AY 2017-18

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

For Appellant: Mr. K. Ilaiyaraja, Addl. CITFor Respondent: 17.12.2025
Section 147Section 148Section 148ASection 151ASection 69A

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एबी ट" वक", "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.2920/CHNY/2025 "नधा%रण वष% / Assessment Year: 2017-18 Manoranjani, ITO, No.78/15 SBI Colony, vs. Non-Corp Ward-8(1), Third Street, Chennai. Baskar Colony, Saligramam, Chennai – 600 093. [PAN: BFCPM-0696-G] (अपीलाथ'/Appellant) (()यथ'/Respondent) : Ms. Sanchita, Advocate अपीलाथ' क* ओर से/ Appellant by : Mr. K. Ilaiyaraja, Addl. CIT. ()यथ' क* ओर…

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

In the result, appeal filed by the assessee is allowed

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

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

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

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2899/Chny/2025 िनधा"रणवष"/Assessment Year: 2020-21 v. Sellandi Balasundaram, The ITO, 113, 1st Floor, KKP Vaiyapuri Ward 1 Building, Opp. Sanu Hotel, Namakkal. Salem Road, Namakkal – 637 001. [PAN: AIOPB 5219 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T.S. Lakshmi Ventatraman F.C.A. ( Virtual) ""यथ…

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

In the result, appeal filed by the assessee is allowed

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

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

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

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2893/Chny/2025 िनधा"रणवष"/Assessment Year: 2018-19 v. Krishnan Nagarajan, The ITO, 55/135, Gangai Street, Ward-1(2), Nedunchalai Nagar, Salem. Salem 636 005. [PAN: ADRPN 1950 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T.S. Lakshmi Venkatraman, F.C.A. (Virtual) ""यथ" क" ओर से /Respondent by : Mr. K.…

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

In the result, appeal filed by the assessee is allowed

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

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

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

…आयकर अपीलीय अिधकरण, ’ सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2891/Chny/2025 िनधा"रणवष"/Assessment Year: 2019-20 v. Komaripalayam PACS Ltd, The ITO, Komaripalayam Post, Ward 2 Namakkal – 637 015. Namakkal. [PAN: AAAAK 2718 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T.S. Lakshmi Ventatraman F.C.A. ( Virtual) ""यथ" क" ओर से /Respondent by : Mr. K.Ilaiyaraja,…

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

In the result, appeal filed by the assessee is allowed

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

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

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

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2886/Chny/2025 िनधा"रणवष"/Assessment Year: 2013-14 v. Vargheesh Sathish Kumar The ITO, No. 4-75 Thiruvarampu, Ward 1, Thiruvattar, Kanyakumari – 629 183. Nagercoil. [PAN: CILPS 6439 J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T. Vasudevan Advocate ""यथ" क" ओर से /Respondent by : Mr. K.Ilaiyaraja, Ad…

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

In the result, appeal filed by the assessee is allowed

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

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

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

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2855/Chny/2025 िनधा"रणवष"/Assessment Year: 2018-19 v. Sathishkumar Sasikala, The ITO, No. 102, AP Plot, 3rd Street, Non Corporate Ward 7(3), Anna Nagar West, Chennai. Chennai – 600 101. [PAN: BHZPS 8240 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms. K. Vishwa Padmanaban C.A ""यथ" क" ओर से /Respondent…

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

In the result, appeal filed by the assessee is allowed

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

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

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

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2849/Chny/2025 िनधा"रणवष"/Assessment Year: 2018-19 v. Gunasekaran Karpagam The ITO, 50, West Perumal Koil Street, Ward-1(1), Erode East S.O. Erode. Erode – 638 001. [PAN: APQPK 3745 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.S.Senthil Kumar, Advocate, ""यथ" क" ओर से /Respondent by : Mr. K.Ilaiyaraj…

Albert Sheela, Vellore vs. ITO, Ward-1, Vellore

In the result, appeal filed by the assessee is allowed

ITA 2831/CHNY/2025[2015-16]Status: DisposedITAT Chennai23 Dec 2025AY 2015-16

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

For Appellant: Mr. J. Saravanan, AdvocateFor Respondent: Shri. K. Ilaiyaraja, Addl. CIT
Section 147Section 148Section 148ASection 151ASection 54

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एबी ट" वक", "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2831/Chny/2025 "नधा%रण वष% / Assessment Year: 2015-16 Albert Sheela, ITO, No.3/305, Phase III, vs. Ward – 1, Sathuvachari, Vellore. Vellore – 632 009. [PAN: DOEPS-4961-D] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Mr. J. Saravanan, Advocate ()यथ' क* ओर से/Respondent by : Shri. K. Ilaiyaraja, Addl. CIT सुनवाई क* त…

Mercy Chandira, Kanchipuram vs. ITO, Ncc-22(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2653/CHNY/2025[2019-20]Status: DisposedITAT Chennai11 Dec 2025AY 2019-20

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

For Appellant: Mr. ARV Sreenivasan, CITFor Respondent: 08.12.2025
Section 147Section 148Section 148ASection 151A

…आयकर अपील"य अ"धकरण,‘डी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र ,"या"यक सद"य एवं "ी एस .आर.रघुनाथा, लेखा सद"य के सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.2653/CHNY/2025 "नधा$रण वष$ / Assessment Year: 2019-20 Mercy Chandira, ITO, No.2/249, Padavatyamman Kovil vs. Non-Corporate Ward - 22(1), Street, West Tambaram, Thazhampur, Navalur, Chennai. Kanchipuram District – 603 103. [PAN: EOQPM-4590-R] (अपीलाथ&/Appellant) ('(यथ&/Respondent) : Mrs. Lekha, CA. अपीलाथ& क) ओर से/ Appellant by : Mr. ARV Sr…

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

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

Bench: Shri Aby T. Varkey & Shri Jagadish

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

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

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

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

Bench: Shri Aby T. Varkey & Shri Jagadish

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

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

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…