How many judgments cite Samp Furniture (P) Ltd. v. ITO?

50 judgments on BharatTax cite Samp Furniture (P) Ltd. v. ITO (165 Taxmann.com 581), spanning 2025 to 2026.

Which sections of the Income Tax Act does Samp Furniture (P) Ltd. v. ITO come up under?

It is most often cited in judgments turning on Section 148, Section 147, Section 151A, Section 144B, Section 148A, Section 151.

Samp Furniture (P) Ltd. v. ITO

165 Taxmann.com 581High Court2024#2296 most cited

What is Samp Furniture (P) Ltd. v. ITO authority for?

The issuance of a notice under section 148A, including the order under section 148A(d), is a mandatory procedural step before reassessment proceedings can be initiated under section 147/148. Failure to comply with this requirement renders the subsequent reassessment proceedings invalid.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2026.

Also referred to as

Samp Furniture Pvt. Ltd. · Section 148A · Section 148A(d) · Section 147 · Section 148 · reassessment proceedings · income escaping assessment · faceless assessment scheme · order under section 148A(d)

Also reported as

300 Taxmann 452477 ITR 187

Sections most often in play

Section 148 Section 147 Section 151A Section 144B Section 148A Section 151 Section 142(1)Section 148A(d)

Issues it is cited on

section 144b(1)section 151a income escaping assessment section 148a(b)section 148a(d)section 148a faceless assessment faceless assessment scheme order under section 148a(d)section 151 income-tax officer section 144b

Judgments citing Samp Furniture (P) Ltd. v. ITO

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…

Bandaru Chandra Sekhar, Kadapa vs. ITO, Ward-1, Proddatur

In the result, appeal of the Assessee is allowed

ITA 1716/HYD/2025[2019-20]Status: HeardITAT Hyderabad19 Dec 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1716/Hyd/2025 Assessment Year 2019-2020 Bandaru Chandra The Income Tax Officer, Sekhar, Ward-1, Proddutur. Jammalamadugu Po & Vs. Pin – 516 350. Taluka, Kadapa Dist. Andhra Pradesh. Pin – 516 434. Pan Aozpb5357G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca K A Sai Prasad राज" व "ारा /Revenue By: Ms Kritika Jaiswal, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 17.12.2025 घोषणा की तारीख/Pronouncement: 19.12.2025 आदेश/Order

For Appellant: CA K A Sai PrasadFor Respondent: MS Kritika Jaiswal, Sr. AR

Section 147Section 148

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1716/Hyd/2025 Assessment Year 2019-2020 Bandaru Chandra The Income Tax Officer, Sekhar, Ward-1, PRODDUTUR. Jammalamadugu PO & vs. PIN – 516 350. Taluka, Kadapa Dist. Andhra Pradesh. PIN – 516 434. PAN AOZPB5357G (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA K A Sai Prasad राज" व "ारा /Revenue by: MS Kritika Jaiswal, Sr. AR सुनवाई की तारीख/Date of hearing: 17.12.2025 घोषणा की तारीख/Pronouncement: 19.12.2…

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

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…

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)

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…

Sudhaker Munigeti, Adilabad vs. ITO., Ward-1, Adilabad

In the result, appeal of the Assessee is allowed

ITA 471/HYD/2025[2019-20]Status: DisposedITAT Hyderabad03 Dec 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.471/Hyd/2025 Assessment Years – 2019-2020 Sudhaker Munigeti, The Income Tax Officer, Vs. Adilabad – 504 001. Ward-1, Telangana. Adilabad. Pan Acapm9247K Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca, A Srinivas राज" व "ारा /Revenue By: Ms Malathi B. Sr. Ar

For Appellant: CA, A SrinivasFor Respondent: MS Malathi B. Sr. AR

Section 143(2)Section 145ASection 147Section 148Section 148ASection 48

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC-B’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G., ACCOUNTANT MEMBER आ.अपी.सं /ITA No.471/Hyd/2025 Assessment Years – 2019-2020 Sudhaker Munigeti, The Income Tax Officer, vs. ADILABAD – 504 001. Ward-1, Telangana. Adilabad. PAN ACAPM9247K Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA, A Srinivas राज" व "ारा /Revenue by: MS Malathi B. Sr. AR सुनवाई की तारीख/Date of hearing: 27.11.2025 घोषणा की तारीख/Pro…