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

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

In the result, appeals filed by the assessee are allowed

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

Bench: Shri Aby T. Varkey & Shri Jagadish

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

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2681 & 2682/Chny/2025 िनधा"रणवष"/Assessment Year: 2015-16 & 2016-17 v. Arulmigu Vettudaiyar Kaliamman The ITO, Thirukovil, Vittaneri Sivagangai, Exemptions Ward, Sivagangai – 630 551. Madurai. [PAN: AAETA 1849 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T.S.Lakshmi Venkatraman FCA ""यथ" क" ओर से /Respondent by : Mr…

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

In the result, appeal filed by the assessee is allowed

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

Bench: Shri Aby T. Varkey & Shri Jagadish

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

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2678/Chny/2025 िनधा"रणवष"/Assessment Year: 2018-19 v. Niranjan Devikumari, The ITO, No. 15/111B, Deivanayagam Street, Ward-1(2), Shevapet, Salem. Salem-636 002. [PAN: AUKPD 2470 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T.S.Lakshmi Venkatraman FCA ""यथ" क" ओर से /Respondent by : Mr.R. Raghupathy, Addl.CIT सुनवाईक…

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

In the result, appeal filed by the assessee is allowed

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

Bench: Shri Aby T. Varkey & Shri Jagadish

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

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2662/Chny/2025 िनधा"रणवष"/Assessment Year: 2015-16 v. Sundarraj Sujatha, The ITO, 53, Lakshmipuram, Vadapalani, Non Corporate Ward-19(4), Chennai – 600 026. Chennai. [PAN: FGZPS 6149 J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms.Srinithi, Advocate, ""यथ" क" ओर से /Respondent by : Mr.R. Raghupathy, Addl.CIT : सुनवाईक"…

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

In the result, appeal filed by the assessee is allowed

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

Bench: Shri Aby T. Varkey & Shri Jagadish

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

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2661/Chny/2025 िनधा"रणवष"/Assessment Year: 2020-21 v. Mr. Siva Kumar Dhanapal, The ITO, 10/176, NSR Street, Vellavedu B.O., Ward-1, Vellavedu, Tiruvallur – 600 124. Tiruvallur. [PAN: BUVPS 4214 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Shrenik Chordia, C.A. ""यथ" क" ओर से /Respondent by : Mr.R. Raghupathy, Addl.C…

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

In the result, appeal filed by the assessee in ITA

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

Bench: Shri Aby T. Varkey & Shri Jagadish

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

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2637 & 2638/Chny/2025 िनधा"रणवष"/Assessment Year: 2018-19 v. Shankar Sangeetha, The ITO, No. A4, Gulmohar Apartments, Non-Corporate Ward 22(4), 15B, South BOG Road, Tambaram, T. Nagar, Chennai – 600 017. Chennai. [PAN: AOGPS 9935 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms.S.Sonali, Advocate ""यथ" क" ओर से /Respond…

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

In the result, appeal filed by the assessee in ITA

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

Bench: Shri Aby T. Varkey & Shri Jagadish

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

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2637 & 2638/Chny/2025 िनधा"रणवष"/Assessment Year: 2018-19 v. Shankar Sangeetha, The ITO, No. A4, Gulmohar Apartments, Non-Corporate Ward 22(4), 15B, South BOG Road, Tambaram, T. Nagar, Chennai – 600 017. Chennai. [PAN: AOGPS 9935 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms.S.Sonali, Advocate ""यथ" क" ओर से /Respond…

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

In the result, appeals filed by the assessee are allowed

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

Bench: Shri Aby T. Varkey & Shri Jagadish

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

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2186 & 2187/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 v. Indian Medical Association – The ITO, College of General Non-Corporate Ward-22(1), Practitioners Head Quts Trust, Chennai. Quarter Trust No.8, VVS Street, Ganapathirpuram East Tambaram, Chennai-600 059. [PAN: AAATI 8814 J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellan…

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

In the result, appeals filed by the assessee are allowed

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

Bench: Shri Aby T. Varkey & Shri Jagadish

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

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2186 & 2187/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 v. Indian Medical Association – The ITO, College of General Non-Corporate Ward-22(1), Practitioners Head Quts Trust, Chennai. Quarter Trust No.8, VVS Street, Ganapathirpuram East Tambaram, Chennai-600 059. [PAN: AAATI 8814 J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellan…

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

In the result, appeal filed by the assessee is allowed

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

Bench: Shri Aby T. Varkey & Shri Jagadish

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

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2185/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 v. Shankar Sangeetha, The ITO, No.A4, Gulmohar Apartment, Non-Corporate Ward 22(4), 15B, South BOG Road, T.Nagar, Tambaram, Chennai – 600 017. Chennai – 600 045. [PAN: AOGPS 9935 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Ms. Sonali Khatod C.A. : ""यथ" क" ओर से /Respo…

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

In the result, appeal filed by the assessee is allowed

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

Bench: Shri Aby T. Varkey & Shri Jagadish

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

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2175/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. Nazia Amreen, The ITO, 1019/64, New Street Neelfield, Ward-3, Vaniyambadi – 635 751 Vellore. [PAN: AHTPN 5382 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Ms. R.Sumedha, Advocate : ""यथ" क" ओर से /Respondent by Mr. Nishanth Rao, JCIT : सुनवाईक"तारीख/Date of Hearing…

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

In the result, appeal filed by the assessee is allowed

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

Bench: Shri Aby T. Varkey & Shri Jagadish

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

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2146/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. Sri Andal Agencies, The ITO, 104/226, Idayapottal Street, Ward-3, Srivilliputhur, Viruthunagar. Viruthunagar – 626 125. [PAN: ABNFS 7305 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr. N. Arjun Raj, Advocate ""यथ" क" ओर से /Respondent by : Mr. Nishanth Roa, JCIT : स…

Subramanian Bashkaran, Chennai vs. ITO, Non Corporate Ward 10(6), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2538/CHNY/2025[2016-17]Status: DisposedITAT Chennai01 Dec 2025AY 2016-17

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

For Appellant: Ms. R. Anitha, Addl. CITFor Respondent: 19.11.2025
Section 133(6)Section 144BSection 147Section 148Section 148ASection 151ASection 69

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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.2538/CHNY/2025 "नधा$रण वष$ / Assessment Year: 2016-17 Subramanian Bashkaran, ITO, J-3 Paras Apts, vs. Non-Corp Ward-10(6), 11, Jeevarathinam Nagar, Chennai. Adyar, Chennai – 600 020. Tamil Nadu. [PAN: AKMPB-6942-L] (अपीलाथ&/Appellant) ('(यथ&/Respondent) : Mr. Girish Kumar S, Advocate अपीलाथ& क) ओर से/ Appellant by : Ms. R. Anitha, Addl. C…

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

The Appeals of the Assessee are allowed

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

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

Section 144BSection 148Section 148ASection 151

…T reported in 464 ITR 430 (Bom); decision of Hon‘ble Telangana High Court in the case of KankanalaRavindra Reddy vs ITO reported in 156 Taxmann.com 178(Tel HC); decision of Hon‘ble Gauhati High Court in the case of Ram Narayan Sahvs Union of India reported in 163 Taxmann.com 478 (Gau HC) and after considering the decision of Hon‘ble Calcutta High Court in the case of Triton Overseas Private Ltd vs Union of India reported in 156 Taxmann.com 318(Cal HC) [which has been heavily relied upon by the Learned DR before us], held Tayal sons Pvt. Ltd. Vs. DCIT that notice under section 148 of the Act issued by the Jurisd…

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

The Appeals of the Assessee are allowed

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

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

Section 144BSection 148Section 148ASection 151

…T reported in 464 ITR 430 (Bom); decision of Hon‘ble Telangana High Court in the case of KankanalaRavindra Reddy vs ITO reported in 156 Taxmann.com 178(Tel HC); decision of Hon‘ble Gauhati High Court in the case of Ram Narayan Sahvs Union of India reported in 163 Taxmann.com 478 (Gau HC) and after considering the decision of Hon‘ble Calcutta High Court in the case of Triton Overseas Private Ltd vs Union of India reported in 156 Taxmann.com 318(Cal HC) [which has been heavily relied upon by the Learned DR before us], held Tayal sons Pvt. Ltd. Vs. DCIT that notice under section 148 of the Act issued by the Jurisd…

Tayal Sons Private Limited, Hisar vs. DCIT, Hisar

The Appeals of the Assessee are allowed

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

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

Section 144BSection 148Section 148ASection 151

…T reported in 464 ITR 430 (Bom); decision of Hon‘ble Telangana High Court in the case of KankanalaRavindra Reddy vs ITO reported in 156 Taxmann.com 178(Tel HC); decision of Hon‘ble Gauhati High Court in the case of Ram Narayan Sahvs Union of India reported in 163 Taxmann.com 478 (Gau HC) and after considering the decision of Hon‘ble Calcutta High Court in the case of Triton Overseas Private Ltd vs Union of India reported in 156 Taxmann.com 318(Cal HC) [which has been heavily relied upon by the Learned DR before us], held Tayal sons Pvt. Ltd. Vs. DCIT that notice under section 148 of the Act issued by the Jurisd…

Tayal Sons Private Limited, Hisar vs. DCIT, Hisar

The Appeals of the Assessee are allowed

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

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

Section 144BSection 148Section 148ASection 151

…T reported in 464 ITR 430 (Bom); decision of Hon‘ble Telangana High Court in the case of KankanalaRavindra Reddy vs ITO reported in 156 Taxmann.com 178(Tel HC); decision of Hon‘ble Gauhati High Court in the case of Ram Narayan Sahvs Union of India reported in 163 Taxmann.com 478 (Gau HC) and after considering the decision of Hon‘ble Calcutta High Court in the case of Triton Overseas Private Ltd vs Union of India reported in 156 Taxmann.com 318(Cal HC) [which has been heavily relied upon by the Learned DR before us], held Tayal sons Pvt. Ltd. Vs. DCIT that notice under section 148 of the Act issued by the Jurisd…

Vellaisamy Natarajan, Pudhukurichi vs. ITO, Ward-1, Karaikudi

In the result, appeal filed by the assessee is allowed

ITA 2520/CHNY/2025[2016-17]Status: DisposedITAT Chennai26 Nov 2025AY 2016-17

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Ms. Gouthami Manivasagam, J.C.I.TFor Respondent: 19.11.2025
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 "ी 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 अपीलसं./ITA No.2520/CHNY/2025 'नधा"रण वष" / Assessment Year: 2016-17 Vellaisamy Natarajan, ITO, 59, (Old No.1), Pudhukurichi vs. Ward-1, Govindhamangalam Post, Karaikudi. Pudhukurichi – 623 401. Tamil Nadu. [PAN: AGBPN-1699-P] (अपीलाथ)/Appellant) (*+यथ)/Respondent) : Mr. S. Velpandiar, Advocate अपीलाथ) क, ओर से/ Appellant by : Ms. Gouthami Manivasagam, J.C.I.T.…

Kgn Fitness & Development Pvt. Ltd., Chennai vs. ITO, Corporate Ward-4(3), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2370/CHNY/2025[2016-17]Status: DisposedITAT Chennai26 Nov 2025AY 2016-17

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

For Appellant: Shri. N. Arjunraj, AdvocateFor Respondent: Mr. Krishna Murthy AT, JCIT
Section 147Section 148Section 148ASection 151ASection 271(1)(c)

…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 Nos.2369 & 2370/CHNY/2025 ("नधा$रण वष$ / Assessment Year:2016-17) KGN Fitness & Developers The Income Tax Officer, Private Ltd, vs. Corporate Ward-4(3), Flat No. G2 Sai Krupa, Chennai. No. 67, A.C. Block, First Street, Shanti Colony, Anna Nagar Chennai - 600 040. [PAN: AACCK-8712-A] (अपीलाथ&/Appellant) ('(यथ&/Respondent) अपीलाथ& क) ओर से/Appell…

Kgn Fitness & Developers Pvt. Ltd., Chennai vs. ITO, Corporate Ward-4(3), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2369/CHNY/2025[2016-17]Status: DisposedITAT Chennai26 Nov 2025AY 2016-17

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

For Appellant: Shri. N. Arjunraj, AdvocateFor Respondent: Mr. Krishna Murthy AT, JCIT
Section 147Section 148Section 148ASection 151ASection 271(1)(c)

…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 Nos.2369 & 2370/CHNY/2025 ("नधा$रण वष$ / Assessment Year:2016-17) KGN Fitness & Developers The Income Tax Officer, Private Ltd, vs. Corporate Ward-4(3), Flat No. G2 Sai Krupa, Chennai. No. 67, A.C. Block, First Street, Shanti Colony, Anna Nagar Chennai - 600 040. [PAN: AACCK-8712-A] (अपीलाथ&/Appellant) ('(यथ&/Respondent) अपीलाथ& क) ओर से/Appell…

Abdul Kani Kareem, Chennai vs. ITO, Ncw-22(1), Tambaram

In the result, appeal filed by the assessee is allowed

ITA 1905/CHNY/2025[2016-17]Status: DisposedITAT Chennai26 Nov 2025AY 2016-17

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

For Appellant: Ms. R. Anitha, Addl. CITFor Respondent: 18.11.2025
Section 147Section 148Section 148ASection 151ASection 69A

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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 Nos.1904 & 1905/CHNY/2025 "नधा$रण वष$ / Assessment Years: 2015-16 & 2016-17 Abdul Kani Kareem, ITO, No.19/27, Kamarajapuram Main Road, vs. Non-Corp Ward-22(1), Kamarajapuram Tambaram. Chennai – 600 073. Tamil Nadu. [PAN: BEDPK-5843-R] (अपीलाथ&/Appellant) ('(यथ&/Respondent) : Ms. T.V Muthu Abirami, Advocate अपीलाथ& क) ओर से/ Appellant by : M…