Shanmugavel Nadar v. State of Tamil Nadu

Sp Chidambaram, Kanchipuram vs. ITO, Ward 1, Kanchipuram

Bench: Ms. Padmavathy S. & Shri Manu Kumar Giriआयकर अपील सं./Ita No. 3934/Chny/2025 निर्धारण वर्ष/Assessment Year: 2020-21 Sp Chidambaram 21-A/6, Vallal Pachiyappan Street, Kancheepuram-631501 Tamil Nadu [Pan: Aachc 3681 B] (अपीलार्थी/Appellant) V. The Ito, Ward (1), Kancheepuram, 96, Munuswamy Mudaliar Avenue, Kancheepuram-631501 (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By Mr. K. Subash Anbarasu, Adv प्रत्यर्थी की ओर से / Respondent By Ms. Gouthami Manivasagam, Addl. Cit सुनवाईकीतारीख/Date Of Hearing 28.01.2025 घोषणाकीतारीख /Date Of Pronouncement 29.01.2026 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 17.12.2025 For Ay 2020-21. 2. At The Outset, We Notice That The Assessee By The Ground No.4 Challenges The Jao Jurisdiction To Issue Notice U/S148 Dated 29.03.2024 Of The Act. :: 2 ::

…d appellate jurisdiction of Supreme Court has been invoked the order passed in appeal would attract the doctrine of merger; the order may be of reversal, modification or merely affirmation. 13. In the case of S. Shanmugavel Nadar v. State of Tamil Nadu [2003] 263 ITR 658 (SC), the Apex Court held that what merges is the operative part i.e. the mandate decree issued by the court which may have been expressed in positive or negative form. The application of the doctrine :: 7 :: ITA No.3934/Chny/2025 (AY 2020-21) SP Chidambaram Vs ITO W 1 Kancheepuram depends on the nature of the appellate or revisional order, the s…

Ganesan Neelamegam, Kancheepuram vs. ITO, Ward 1 Kancheepuram, Kancheepuram

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3131/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Ganesan Neelamegam, The Income Tax Officer, No.116/112, North Street, Vs. Ward 1, Ayyampettai S.O, Kancheepuram. Ayyampettai, Kancheepuram – 631 601. Pan: Aeypn 9036M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. Srinithi, Advocate For Shri N.V. Balaji, Advocate ""यथ" क" ओर से/Respondent By : Shri N. Rajakumar, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 28.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 28.01.2026

…appellate jurisdiction of Supreme Court has been invoked the order passed in appeal would attract the doctrine of merger; the order may be of reversal, modification or merely affirmation. 14. In the case of S. Shanmugavel Nadar v. State of Tamil Nadu [2003] 263 ITR 658 (SC), the Apex Court held that what merges is the operative part i.e. the mandate decree issued by the court which may have been expressed in positive or negative form. The application of the doctrine depends on the nature of the appellate or revisional order, the scope of the statutory provisions conferring jurisdiction and the subject matter of…

Sun Power Life Battery Centre, Kovilpatti vs. ITO Ward 2, Tuticorin

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita No 3390/Chny/2025 निर्धारण वर्ष/Assessment Year: 2018-19 Sun Power Life Battery Centre Ito Ward 2 Tuticorin No. 23H-25, Krishnan Kovil St, Kovilpatti-628501 19A Main Building, West Greater Cotton Road, Tuticorin-628001 [Pan: Abnfs 4366 B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By : Mr. K. Balasubramanian Advocate प्रत्यर्थी की ओर से /Respondent By : Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 21.01.2026 घोषणा की तारीख / Date Of Pronouncement : 27.01.2026 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 14.10.2025 For Ay 2018-19.

…d appellate jurisdiction of Supreme Court has been invoked the order passed in appeal would attract the doctrine of merger; the order may be of reversal, modification or merely affirmation. 13. In the case of S. Shanmugavel Nadar v. State of Tamil Nadu [2003] 263 ITR 658 (SC), the Apex Court held that what merges is the operative part i.e. the mandate decree issued by the court which may have been expressed in positive or negative form. The application of the doctrine depends on the nature of the appellate or revisional order, the scope of the statutory provisions conferring jurisdiction and the subject matter of…

Shanmugam Chinnia Gounder, Coimbatore vs. ITO Non Corp Ward 1(1), Coimbatore

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita No 3366/Chny/2025 निर्धारण वर्ष/Assessment Year: 2018-19 Shanmugam Chinnia Gounder V. No. 240, Sasthiri Street, Avinashi Road Br Puram, Peelamedu, Coimbatore-641 004 [Pan: Afkpc 1564 Q] (अपीलार्थी/Appellant) Ito Ncw 1(1) Све, Annexe Building, Tamil Nadu (प्रत्यर्थी/Respondent) Mr. Abhishek Murali, C.A. अपीलार्थी की ओर से / Assessee By : प्रत्यर्थी की ओर से / Respondent By : Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 21.01.2026 घोषणा की तारीख / Date Of Pronouncement : 27.01.2026 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 28.05.2024 For Ay 2018-19.

…act the doctrine of merger; the order may be of reversal, modification or merely affirmation. ITA No.3366/Chny/2025 (AY 2018-19) Shanmugam Chinnia Gounder Vs ITO NCW 1(1) Coimbatore :: 8 :: 13. In the case of S. Shanmugavel Nadar v. State of Tamil Nadu [2003] 263 ITR 658 (SC), the Apex Court held that what merges is the operative part i.e. the mandate decree issued by the court which may have been expressed in positive or negative form. The application of the doctrine depends on the nature of the appellate or revisional order, the scope of the statutory provisions conferring jurisdiction and the subject matter of…

Dgl Dist Govt Teachers Co-Operative Society Limited, Dindigul vs. The Income Tax Officer, Dindigul

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita No 3341/Chny/2025 निर्धारण वर्ष/Assessment Year: 2019-20 Dgl Dist Govt Teachers Co- Operative Society Limited 23D, Krishna Road 2Nd Street, Dindigul, Tamil Nadu 624001 [Pan: Aacad0679F] (अपीलार्थी/Appellant) V. Ito Che-W-(501)(91) Chennai (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By : None प्रत्यर्थी की ओर से /Respondent By : Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 21.01.2026 घोषणा की तारीख / Date Of Pronouncement : 27.01.2026 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 18.07.2025 For Ay 2019-20.

…d appellate jurisdiction of Supreme Court has been invoked the order passed in appeal would attract the doctrine of merger; the order may be of reversal, modification or merely affirmation. 13. In the case of S. Shanmugavel Nadar v. State of Tamil Nadu [2003] 263 ITR 658 (SC), the Apex Court held that what merges is the operative part i.e. the mandate decree issued by the court which may have been expressed in positive or negative form. The application of the doctrine depends on the nature of the ITA No.341/Chny/2025 (AY 2019-20) DGL Dist Govt Teachers Cooperative S Ltd Vs ITO :: 8 :: appellate or revisional orde…

Vasu Saravanan, Chennai vs. ITO, Non Corp Ward 1(6), Chennai

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita No 3331/Chny/2025 निर्धारण वर्ष/Assessment Year: 2020-21 Vasu Saravanan Old No 39, New No. 2, Ramasamy Street, T Nagar, Chennai-600 017 [Pan: Apgps 9284 M] (अपीलार्थी/Appellant) V. Ito, Non Corp Ward 1(6) Chennai, Room No. 412, Main Building Ayakar Bhavan, Nungambakka, Chennai, T.N-600034 (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By Mr. Y Sridhar, F.C.A. प्रत्यर्थी की ओर से / Respondent By Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/Date Of Hearing 20.01.2026 घोषणा की तारीख / Date Of Pronouncement 27.01.2026 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 19.09.2025 For Ay 2020-21.

…nd appellate jurisdiction of Supreme Court has been invoked the order passed in appeal would attract the doctrine of merger; the order may be of reversal, modification or merely affirmation. 13. In the case of S. Shanmugavel Nadar v.State of Tamil Nadu [2003] 263 ITR 658 (SC), the Apex Court held that what merges is the operative part i.e. the mandate decree issued by the court which may have been expressed in positive or negative form. The application of the doctrine depends on the nature of the appellate or revisional order, the scope of the statutory provisions conferring jurisdiction and the subject matter of…

Jaya Chandra Rajan, Tirunelveli vs. ITO, Ward 1 Tirunelvel, Tirunelvel

…nd appellate jurisdiction of Supreme Court has been invoked the order passed in appeal would attract the doctrine of merger; the order may be of reversal, modification or merely affirmation. 13. In the case of S. Shanmugavel Nadar v.State of Tamil Nadu [2003] 263 ITR 658 (SC), the Apex Court held that what merges is the operative part i.e. the mandate decree issued by the court which may have been expressed in positive or negative form. The application of the doctrine depends on the nature of the appellate or revisional order, the scope of the statutory provisions conferring jurisdiction and the subject matter of…

Jayasankar Natarajan, Chennai vs. ITO, Ncw-1(2), Chennai

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3211/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18

…appellate jurisdiction of Supreme Court has been invoked the order passed in appeal would attract the doctrine of merger; the order may be of reversal, modification or merely affirmation. 14. In the case of S. Shanmugavel Nadar v. State of Tamil Nadu [2003] 263 ITR 658 (SC), the Apex Court held that what merges is the operative part i.e. the mandate decree issued by the court which may have been expressed in positive or negative form. The application of the doctrine depends on the nature of the appellate or revisional order, the :- 8 -: scope of the statutory provisions conferring jurisdiction and the subject m…

Ganesh Chand Suresh Kumar, Chennai vs. ITO, Ncw-3(3), Chennai

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3143/Chny/2025 निर्धारण वर्ष/Assessment Year: 2017-18 Shri Ganesh Chand Suresh Kumar, A-2, 1St Floor, Ashok Ganapathim, New No.49, 4Th Main Road, R.A. Puram, Chennai - 600 028. Pan: Brtps 0536A (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By The Income Tax Officer, Vs. Non-Corporate Ward 3(3), Chennai (प्रत्यर्थी/Respondent) : Shri N. Arjun Raj, Advocate : Ms. R. Kavitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 22.01.2026 घोषणा की तारीख/Date Of Pronouncement : 23.01.2026 आदेश/ Order Per George George K: This Appeal Filed By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 18.09.2025, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called `The Act'). The Relevant Assessment Year Is 2017-18. :-2 -:

…d appellate jurisdiction of Supreme Court has been invoked the order passed in appeal would attract the doctrine of merger; the order may be of reversal, modification or merely affirmation. 14. In the case of S. Shanmugavel Nadar v. State of Tamil Nadu [2003] 263 ITR 658 (SC), the Apex Court held that what merges is the operative part i.e. the mandate decree issued by the court which may have been expressed in positive or negative form. The application of the doctrine depends on the nature of the appellate or revisional order, the :-9 -: ITA No.3143/Chny/2025 scope of the statutory provisions conferring jurisdict…

Anthonysamy Innasi, Thanjavur vs. ITO, Ward-1, Thanjavur

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3276/Chny/2025 निर्धारण वर्ष/Assessment Year: 2020-21 Shri Anthonysamy Innasi, The Income Tax Officer, 187, Melaiyur, Nadar Street, Vs. Ward 1(1), Thiruvidaimarudur, Thanjavur Thanjavur – 612 101. (प्रत्यर्थी/Respondent) Pan: Akfpi 0542L (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By : Shri S. Girish Kumar, Advocate प्रत्यर्थी की ओर से/Respondent By : Ms. R. Kavitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 21.01.2026 घोषणा की तारीख/Date Of Pronouncement : 22.01.2026 आदेश/Order Per George George K: This Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 22.09.2025 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Relevant Assessment Year Is 2020-21. :-2 -:

…d appellate jurisdiction of Supreme Court has been invoked the order passed in appeal would attract the doctrine of merger; the order may be of reversal, modification or merely affirmation. 14. In the case of S. Shanmugavel Nadar v. State of Tamil Nadu [2003] 263 ITR 658 (SC), the Apex Court held that what merges is the operative part i.e. the mandate decree issued by the court which may have been expressed in positive or negative form. The application of the doctrine depends on the nature of the appellate or revisional order, the scope of the statutory provisions conferring jurisdiction and the subject matter of…

Gnanamani Thuraichi, Tenkasi vs. Income Tax Officer, Ward -1, Tirunelveli

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3263/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 Smt. Gnanamani Thuraichi, The Income Tax Officer, 7-3-3(8), Palace Street, Vs. Ward 1, Anaikulam, Tirunelveli Kamarajar Nagar, Tenkasi – 627 859. Pan: Bdmpg 5319J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri K. Vishwa Padmanaban, Ca ""यथ" क" ओर से/Respondent By : Ms. R. Kavitha, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 21.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 22.01.2026

…appellate jurisdiction of Supreme Court has been invoked the order passed in appeal would attract the doctrine of merger; the order may be of reversal, modification or merely affirmation. 14. In the case of S. Shanmugavel Nadar v. State of Tamil Nadu [2003] 263 ITR 658 (SC), the Apex Court held that what merges is the operative part i.e. the mandate decree issued by the court which may have been expressed in positive or negative form. The application of the doctrine depends on the nature of the appellate or revisional order, the scope of the statutory provisions conferring jurisdiction and the subject matter of…

Anbazhagan Elango, Kanchipuram vs. ITO, Ward-1, Kancheepuram

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3249/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19

…appellate jurisdiction of Supreme Court has been invoked the order passed in appeal would attract the doctrine of merger; the order may be of reversal, modification or merely affirmation. 14. In the case of S. Shanmugavel Nadar v. State of Tamil Nadu [2003] 263 ITR 658 (SC), the Apex Court held that what merges is the operative part i.e. the mandate decree issued by the court which may have been expressed in positive or negative form. The application of the doctrine depends on the nature of the appellate or revisional order, the scope of the statutory provisions conferring jurisdiction and the subject matter of…

Jj709 Eguvarpalayam Paccs, Thiruvallur vs. ITO, Ward-1., Thiruvallur

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3216/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19

…appellate jurisdiction of Supreme Court has been invoked the order passed in appeal would attract the doctrine of merger; the order may be of reversal, modification or merely affirmation. 14. In the case of S. Shanmugavel Nadar v. State of Tamil Nadu [2003] 263 ITR 658 (SC), the Apex Court held that what merges is the operative part i.e. the mandate decree issued by the court which may have been expressed in positive or negative form. The application of the doctrine depends on the nature of the appellate or revisional order, the scope of the statutory provisions conferring jurisdiction and the subject matter of…

Jayaraman Srinivasan, Chengalpet vs. ITO, Ncw-22(4), Tambaram

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3203/Chny/2025 िनधा"रण वष"/Assessment Year: 2016-17

…appellate jurisdiction of Supreme Court has been invoked the order passed in appeal would attract the doctrine of merger; the order may be of reversal, modification or merely affirmation. 14. In the case of S. Shanmugavel Nadar v. State of Tamil Nadu [2003] 263 ITR 658 (SC), the Apex Court held that what merges is the operative part i.e. the mandate decree issued by the court which may have been expressed in positive or negative form. The application of the doctrine depends on the nature of the appellate or revisional order, the scope of the statutory provisions conferring jurisdiction and the subject matter of…

S 1284 Thathaiyangarpatti Paccs Ltd., Namakkal vs. ITO, Ward-2, Namakkal

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3173/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20

…appellate jurisdiction of Supreme Court has been invoked the order passed in appeal would attract the doctrine of merger; the order may be of reversal, modification or merely affirmation. 14. In the case of S. Shanmugavel Nadar v. State of Tamil Nadu [2003] 263 ITR 658 (SC), the Apex Court held that what merges is the operative part i.e. the mandate decree issued by the court which may have been expressed in positive or negative form. The application of the doctrine depends on the nature of the appellate or revisional order, the scope of the statutory provisions conferring jurisdiction and the subject matter of…

Prakasam Krishnamoorthy, Tiruchirappalli vs. ITO, Ward-1(1), Trichy

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3177/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18

…appellate jurisdiction of Supreme Court has been invoked the order passed in appeal would attract the doctrine of merger; the order may be of reversal, modification or merely affirmation. 14. In the case of S. Shanmugavel Nadar v. State of Tamil Nadu [2003] 263 ITR 658 (SC), the Apex Court held that what merges is the operative part i.e. the mandate decree issued by the court which may have been expressed in positive or negative form. The application of the doctrine depends on the nature of the appellate or revisional order, the scope of the statutory provisions conferring jurisdiction and the subject matter of…

Jeyaraman Johnson Kumar, Trichy vs. ITO, Ward 1(1), Trichy

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3127/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Shri Jeyaraman Johnson The Income Tax Officer, Kumar, Vs. Ward 1(1), Plot No.3 & 4, Bharathi Nagar, Trichy 11Th Cross, Puthur, Trichy – 620 017. Pan: Ahipj 7887P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Ms. R. Kavitha, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 20.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 20..01.2026

…appellate jurisdiction of Supreme Court has been invoked the order passed in appeal would attract the doctrine of merger; the order may be of reversal, modification or merely affirmation. 14. In the case of S. Shanmugavel Nadar v. State of Tamil Nadu [2003] 263 ITR 658 (SC), the Apex Court held that what merges is the operative part i.e. the mandate decree issued by the court which may have been expressed in positive or negative form. The application of the doctrine depends on the nature of the appellate or revisional order, the scope of the statutory provisions conferring jurisdiction and the subject matter of…

Manackchand Aarthi, Kancheepuram vs. ITO, Ward-1, Kancheepuram

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3112/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Smt. Manackchand Aarthi, The Income Tax Officer, No.17/2A, Gandhi Road, Vs. Ward 1, Sriperumbudur, Kancheepuram Kancheepuram – 602 105. Pan: Caxpa 6225Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Ms. R. Kavitha, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 20.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 20.01.2026

…appellate jurisdiction of Supreme Court has been invoked the order passed in appeal would attract the doctrine of merger; the order may be of reversal, modification or merely affirmation. 14. In the case of S. Shanmugavel Nadar v. State of Tamil Nadu [2003] 263 ITR 658 (SC), the Apex Court held that what merges is the operative part i.e. the mandate decree issued by the court which may have been expressed in positive or negative form. The application of the doctrine depends on the nature of the appellate or revisional order, the scope of the statutory provisions conferring jurisdiction and the subject matter of…

Sambasivam Nandha, Coimbatore vs. Income Tax Officer Non Corp Ward 3(2), Coimbatore

In the result, appeal filed by the assessee is allowed in terms above and the stay application is dismissed

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.3245/Chny/2025 "नधा"रण वष"/Assessment Year: 2018-19 & Sa No.117/Chny/2025 [In Ita No.3245/Chny/2025] V. Shri Sambasivam Nandha, Ito, 10/305, 7Th Street, Nchatra Non-Corporate Ward-3(2), Garden, Oraikalpalayam, Race Course, Coimbatore, Masagoundenchettipalayam, Tamil Nadu-641018 Coimbatore Tamil Nadu. [Pan: Ahepn0682Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. K. Gowtham, Ca : ""यथ" क" ओर से /Respondent By Mr. Guru Prasad, Addl.Cit : सुनवाईक"तार"ख/Date Of Hearing 13.01.2026 : घोषणाक"तार"ख /Date Of Pronouncement 14.01.2026

…d appellate jurisdiction of Supreme Court has been invoked the order passed in appeal would attract the doctrine of merger; the order may be of reversal, modification or merely affirmation. 13. In the case of S. Shanmugavel Nadar v. State of Tamil Nadu [2003] 263 ITR 658 (SC), the Apex Court held that what merges is the operative part i.e. the mandate decree issued by the court which may have been expressed in positive or negative form. The application of the doctrine depends on the nature of the appellate or revisional order, the scope of the statutory provisions conferring jurisdiction and the subject matter of…

G2273 Arungunam Primary Agricultural Cooperative Credit Society, Arungunam vs. Income Tax Officer, Chennai

In the result, appeal filed by the assessee is allowed

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

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ 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.:2406/Chny/2025 "नधा$रण वष$ / Assessment Year: 2019-20 G2273 Arungunam Primary Agricultural ITO, Cooperative Credit Society, vs. NCW -22(1), Bhramim Street, Tambaram, Arungunam Village and Post, Chennai. Arungunam, Kancheepuram – 603 306. [PAN: AABAG-2642-J] (अपीलाथ&/Appellant) ('(यथ&/Respondent) अपीलाथ& क) ओर से/Appellant by : Shri.…