Shanmugavel Nadar v. State of Tamil Nadu

263 ITR 658Supreme Court of India2003#850 most cited

What is Shanmugavel Nadar v. State of Tamil Nadu authority for?

The doctrine of merger applies when appellate jurisdiction is invoked, causing the operative part of a lower court's order or decree to merge into the superior court's order, whether it reverses, modifies, or affirms the original decision. The application of this doctrine depends on the nature of the appellate or revisional order, the scope of statutory provisions, and the subject matter challenged.

122

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

Shanmugavel Nadar v. State of Tamil Nadu · 263 ITR 658 · doctrine of merger · appellate order · revisional order · Supreme Court · operative part of order · mandate decree · Section 147 · Section 148 · Section 250 · Income Tax Act

Sections most often in play

Section 148Section 147Section 144BSection 148ASection 151ASection 250Section 136Section 144

Issues it is cited on

doctrine of mergernon-speaking ordersection 151asection 31paper companyfaceless assessmentsection 251(2)section 148ashare capital and share premiumsource of sourcecreditworthiness of the creditorsection 148a(d)

Judgments citing Shanmugavel Nadar v. State of Tamil Nadu

Nazareth Learning Services, Chennai vs. ITO, Ncw-7(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 3022/CHNY/2025[2015-16]Status: DisposedITAT Chennai12 Jan 2026AY 2015-16

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

For Appellant: Shri. Sandeep Bagmar, AdvocateFor Respondent: Shri. A R V Sreenivasan, C.I.T
Section 139(1)Section 147Section 148Section 148ASection 151ASection 69A

…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.:3022/Chny/2025 "नधा%रण वष% / Assessment Year: 2015-16 Nazareth Learning Services, The Income Tax Officer, Nazareth Matric Hr. Sec. School, vs. Non-Corp Ward-7(1), Kamaraj Nagar, Avadi, Chennai. Chennai – 600 071. [PAN: AAIFN-2913-R] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. Sandeep Bagmar, Advocat…

Nisar Ahamed Abdul Sukkur, Coimbatore vs. DCIT, Corp. Circle-1, Coimbatore

In the result, appeal filed by the assessee is allowed

ITA 1868/CHNY/2025[2014-15]Status: DisposedITAT Chennai12 Jan 2026AY 2014-15

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

For Appellant: Shri. Shrenik Chordia, C.AFor Respondent: Shri. Shiva Srinivas, C.I.T
Section 139(1)Section 147Section 148Section 148ASection 151ASection 69

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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.:1868/Chny/2025 "नधा%रण वष% / Assessment Year: 2014-15 Nisar Ahamed Abdul Sukkur, The Deputy Commissioner of No.7, Vegetable Market, vs. Income Tax, Mettupalayam Corporate Circle – 1, Coimbatore – 641 009. Coimbatore. [PAN: AFAPN-4067-P] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. Shrenik Chordia, C.A.…

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…

Ganapathi Kanagasabai, Vellore vs. ITO, Ward 1, Vellore

ITA 2856/CHNY/2025[2018-19]Status: DisposedITAT Chennai29 Dec 2025AY 2018-19
For Appellant: Ms. T. V. Muthu Abirami, AdvocateFor Respondent: Shri. K. Ilaiyaraja, Addl. CIT
Section 147Section 148Section 148ASection 151A

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI श्री एबी टी वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2856/Chny/2025 निर्धारण वर्ष / Assessment Year: 2018-19 Ganapathi Kanagasabai, 119/18, Bajanai Koil Street, Arcot Vellore - 632 503. ITO, vs. Ward - 1, Vellore. [PAN: EMOPK-6048-C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant by : Ms. T. V. Muthu Abirami, Advocate प्रत्यर्थी की ओर से/Respondent by : Shr…

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…

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…

Sidhampoondi Pa Cultural Coop Bank Ltd. S 1392, Namakkal vs. ITO, Ward-2, Namakkal

ITA 3070/CHNY/2025[2019-20]Status: DisposedITAT Chennai19 Dec 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.3070/Chny/2025 निर्धारण वर्ष/Assessment Year: 2019-20 Sidhampoondi Pa Cultural Co-Op Bank Ltd S 1392, 2/173, Main Road, Kondarasampalayam Post P. Velur Tk, Namakkal-637203 Tamil Nadu [Pan: Aabas 0168 F] (अपीलार्थी/Appellant) V. Ito, Ward-02, Namakkal, Tamil Nadu-6370001 (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : None प्रत्यर्थी की ओर से / Respondent By : Mr. Arv Srinivasan, Cit सुनवाईकीतारीख/Date Of Hearing : 18.12.2025 घोषणाकीतारीख /Date Of Pronouncement : 19.12.2025 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 12.08.2025 For Ay 2019-20. 2. At The Outset, We Notice That The Assessee By The Ground No.2 Challenges The Jao Jurisdiction To Issue Notice U/S148 Dated 30.03.2023 Of The Act.

For Appellant: NoneFor Respondent: Mr. ARV Srinivasan, CIT
Section 144BSection 147Section 148

…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…

Cpt Elecy System Employees Coop T&C Society, Kancheepuram vs. ITO, Ward-1, Kancheepuram

In the result, appeal filed by the assessee is allowed in terms above

ITA 3058/CHNY/2025[2020-21]Status: DisposedITAT Chennai18 Dec 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No. 3058/Chny/2025 "नधा"रण वष"/Assessment Year: 2020-21 V. Cpt Elecy System Employees Ito, Coop T & C Society Che-W-(141) (91) No 30 S M Dass Avenue, Chennai, Iyappa Nagar, Tamil Nadu Kancheepuram-631501 [Pan: Aacac8508J] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 144BSection 147Section 148

…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. CPT Elecy System Employees Coop T&C Society Vs ITO, WARD-1 :: 8 :: The application of the doctrine depends on the nature of the appellate or revisional order, the scope of the st…

Swamedas Panithasan, Chennai vs. ITO, Non-Corporate Ward 17(2), Chennai

In the result, appeal filed by the assessee is allowed in terms above

ITA 3056/CHNY/2025[2015-16]Status: DisposedITAT Chennai18 Dec 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.3056/Chny/2025 "नधा"रण वष"/Assessment Year: 2015-16 V. Swamedas Panithasan Ito, No 14/82 New No 20 Anna Salai, Non-Corporate Ward-17(2), Periyar Nagar A, T. Nagar Chennai. Chennai Alwarthiru Nagar, Alwarthirunagar, Chennai-600087 Tamil Nadu [Pan: Axjpp4321R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 144BSection 147Section 148

…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…

Meenakshisundaram Saravanan, Chennai vs. Assistant Commissioner of Income Tax, Circle 1, Tirunelveli

ITA 3034/CHNY/2025[2016-17]Status: DisposedITAT Chennai17 Dec 2025AY 2016-17
For Respondent: Mr. ARV Sreenivasan, CIT
Section 144BSection 147Section 148

…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…

Indiran Selvi, Vellore vs. ITO, Ward-3, Vellore

ITA 3024/CHNY/2025[2015-16]Status: DisposedITAT Chennai17 Dec 2025AY 2015-16
For Appellant: Mr. Venkataraman, CAFor Respondent: Mr. ARV Sreenivasan, CIT
Section 144BSection 147Section 148

…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. 15. 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…

Raju Chandrasekar, Oduvanpatti, Tiruppattur (Tk) vs. Income Tax Officer, Ward-1, Karaikudi, Sekkalai Road

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

ITA 3000/CHNY/2025[2015-2016]Status: DisposedITAT Chennai17 Dec 2025AY 2015-2016

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 3000/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 250

…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…

D.B. Associate, Chennai vs. ITO, Ncw-10(1), Chennai

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

ITA 2995/CHNY/2025[2018-19]Status: DisposedITAT Chennai17 Dec 2025AY 2018-19

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 2995/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19

For Appellant: Shri Hitesh, AdvocateFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 250

…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…