Shanmugavel Nadar v. State of Tamil Nadu

Assistant Commissioner of Income Tax, Chennai vs. The Tamil Nadu Co-Operative Milk Producers Federation Limited, Chennai

In the result, the appeal filed by the Revenue is dismissed and the cross objection filed by the assessee is allowed

Bench: Shri George George Kand Shri Jagadish

…आयकर अपील"य अ"धकरण,‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी जगद"श, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2379/CHNY/2025 िनधा"रण वष"/Assessment Year: 2017-18 & C.O. No.89/CHNY/2025 [in I.T.A.No.2379/CHNY/2025] The Assistant Commissioner of The Tamil Nadu Co- Income Tax, Vs. operative Milk Producers Non-Corporate Circle-4(1), Federation Limited, Chennai. Aavin Illam Chamiers Road, Nandanam, Chennai – 600 035. PAN: AAAAT 0239M (अपीलाथ"/Appellant) (""यथ"/Respondent)/C…

Dinesh Kumar and Sons, Chennai vs. Income Tax Officer Non-Corporate Ward 5(1), Chennai

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

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2511/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 M/S. Dinesh Kumar & Sons The Income Tax Officer, (Huf), Vs. Non-Corporate Ward 5(1), No.41, M.S.Koil Street, Chennai. Royapuram, Chennai – 600 013. Pan: Aamhr 9861G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Hitesh, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 21.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 21.11.2025

…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…

Sowmya Kannan, Chennai vs. ITO, Ward-19(4), Chennai

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

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2524/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 Ms. Sowmya Kannan, The Income Tax Officer, No.634-A, Ramasamy Salai, Vs. Non-Corporate Ward 19(4), K K Nagar, Chennai. Chennai – 600 078. Pan: Aaopk 5170F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Abhishek Murali, Ca ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 20.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 20.11.2025

…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…

Arulmigu Vaikunda Perumal and Embarswamy Devasthanam, Kanchipuram vs. ITO, Exemptions Ward-2, Chennai

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

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2525/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Arulmiguvaikunda The Income Tax Officer, Perumal & Embarswamy Vs. Exemptions Ward 2, Devasthanam, Chennai. No.01, Sunguvachatram, Sungavachatram S.O, Sriperumbudur, Kanchipuram – 602 105. Pan: Aafta 4259C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri S.P. Chidambaram, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 19.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 19.11.2025

…te 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. :- 8 -: 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…

Sri Muthu Agencies, Puducherry vs. ITO, Ward-3, Puducherry

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

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2507/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Sri Muthu Agencies, The Income Tax Officer, No.9, 3Rd Cross, Vs. Ward 3, Sri Ramnagar, Puducherry Achariyapuram, Villianur, Puducherry – 605 110. Pan: Achfs 9277N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri H. Yeshwanth Kumar, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 19.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 19.11.2025

…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…

Sujatha Hariharan, Chennai vs. ITO, Ncw-3(3), Chennai

In the result, both the appeals filed by the assessee are

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2490 & 2491/Chny/2025 निर्धारण वर्ष/Assessment Year: 2015-16 Smt. Sujatha Hariharan, Old No.20, New No.8, Poes Road, 2Nd Street, Teynampet, Chennai - 600 018. The Income Tax Officer, Vs. Non-Corporate Ward 3(3), Chennai. Pan: Bgcps 5734A (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri Y. Sridhar, Fca प्रत्यर्थी की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/Date Of Hearing : 18.11.2025 घोषणा की तारीख/Date Of Pronouncement : 19.11.2025 आदेश/Order Per George George K: These Appeals Filed By The Assessee Are Directed Against Two Different Orders Of Commissioner Of Income Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi Both Dated 24.07.2025, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Relevant Assessment Year Is 2015-16.

…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…

Sujatha Hariharan, Chennai vs. ITO, Ncw-3(3), Chennai

In the result, both the appeals filed by the assessee are

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2490 & 2491/Chny/2025 निर्धारण वर्ष/Assessment Year: 2015-16 Smt. Sujatha Hariharan, Old No.20, New No.8, Poes Road, 2Nd Street, Teynampet, Chennai - 600 018. Pan: Bgcps 5734A (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 Y. Sridhar, Fca : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/Date Of Hearing : 18.11.2025 घोषणा की तारीख/Date Of Pronouncement : 19.11.2025 आदेश/Order Per George George K: These Appeals Filed By The Assessee Are Directed Against Two Different Orders Of Commissioner Of Income Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi Both Dated 24.07.2025, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Relevant Assessment Year Is 2015-16.

…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…

Trd 309 Pallinatham Mpcs, Trichy vs. Assessing Officer, Ward 2(1) Trichy, Trichy

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

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2482/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 M/S. Trd 309 Pallinatham The Income Tax Officer, Mpcs, Vs. Ward 2(1), Pallinatham Valavanthi Post, Trichy Musiri Tk, Tiruchirappalli – 621 211. Pan: Aafat 2275G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri V. Alagappan, Ca (Through Virtual Mode) ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 19.11.2025

…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…

Narayanan Varalakshmi, Madurai vs. ITO, Ncw-1(5), Madurai

In the result, appeal filed by the assessee is allowed

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

…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. 18. 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…

Prabu Karuppaiah, Pudukkottai vs. ITO, Ward-1, Pudukkottai

In the result, the appeals filed by the assessee are allowed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2492, 2493 & 2494/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Prabu Karuppaiah, The Income Tax Officer, 8/115, Avudaiyarkoil Poovalur Vs. Ward 1, Bo, Pudukkottai Avadaiyar Kovil, Pudukkottai – 614 618. Pan: Clepp 3346R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 18.11.2025

…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…

Prabu Karuppaiah, Pudukkottai vs. ITO, Ward-1, Pudukkottai

In the result, the appeals filed by the assessee are allowed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2492, 2493 & 2494/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Prabu Karuppaiah, The Income Tax Officer, 8/115, Avudaiyarkoil Poovalur Vs. Ward 1, Bo, Pudukkottai Avadaiyar Kovil, Pudukkottai – 614 618. Pan: Clepp 3346R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 18.11.2025

…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…

Prabhu Karuppaiah, Pudukkottai vs. ITO, Ward-1, Pudukkottai

In the result, the appeals filed by the assessee are allowed

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 2492, 2493 & 2494/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Prabu Karuppaiah, The Income Tax Officer, 8/115, Avudaiyarkoil Poovalur Vs. Ward 1, Bo, Pudukkottai Avadaiyar Kovil, Pudukkottai – 614 618. Pan: Clepp 3346R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 18.11.2025

…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…

Aravindhan Bharathi, Tiruchirappalli vs. ITO, Ward-1(1), Trichy

In the result, appeal filed by the assessee is allowed

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

…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 अपील सं./ITA No.:2014/Chny/2025 'नधा"रण वष" / Assessment Year: 2018-19 Aravindhan Bharathi, ITO, No.1506, Devangar Nagar, vs. Ward -1(1), Madhurapuri, Trichy. Turaiyur H.O., Turaiyur, Tiruchirappalli, - 621 010. [PAN:AKKPB-2439-A] (अपीलाथ)/Appellant) (*+यथ)/Respondent) अपीलाथ) क, ओर से/Appellant by : Shri. A.G.Sudharshanan, Advocate *+यथ) क, ओर से/Respondent b…

Mavilai Primary Agricultural Cooperative Credit Society Ltd Kv 92, Kanyakumari vs. Income Tax Officer - Ward 1, Nagercoil

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2013/Chny/2025 निर्धारण वर्ष / Assessment Year: 2018-19 Mavilai Primary Agricultural Cooperative Credit Society Limited KV 92, Mavilai Paccs, Ammandivilai S.O., Mavilai, Kanyakumari - 629 204. ITO, vs. Ward -1, Nagercoil. [PAN:AACTM-8935-C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant by : Shri. G. Reddi…

Manikandan, Chennai vs. ITO, Ncw-8(2), Chennai

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

Bench: Shri George George K

…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…

Sudha, Tirunelveli vs. ITO, Ward-4, Tirunelveli

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2360/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 V. Sudha, The Ito, 4-254, Panchayat Street, Ward-4, Avaraikulam, Tirunelveli. Radhapuram, Tirunelveli-627 133. [Pan: Gbtps 0255 K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

…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…

Pichaimani Gunasundari, Kancheepuram vs. ITO, Nc-22(1), Tambaram

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2333/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 V. Pichaimani Gunasundari, The Ito, No.65, Saratha Flats, Non-Corporate Ward-22(1), Ganapathi Nagar, Tambaram. 4Th Street, Urapakkam, Kancheepuram-603 210. [Pan: Cqgpg 6518 M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

…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…

Annai Kanthammal Ramachandran Educational and Charitable Trust, Krishnagiri vs. ITO, Exemptions Ward, Salem

In the result, appeal filed by the assessee is allowed

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

…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 अपील सं./ITA No.:1987/Chny/2025 'नधा"रण वष" / Assessment Year: 2019-20 Annai Kanthammal Ramachandran ITO, Educational and Charitable Trust, vs. Exemptions Ward, 1/136, Hosur Main Road, Salem. Rayakottai, Krishnagiri – 635 116. [PAN:AAFTA-2886-H] (अपीलाथ)/Appellant) (*+यथ)/Respondent) अपीलाथ) क, ओर से/Appellant by : Shri. G. Reddi Prakash, F.C.A. *+यथ) क, ओर से…

Rajendraa Sakunthala, Coimbatore vs. ACIT, Ncc-2, Coimbatore

In the result, appeal filed by the assessee is allowed

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस "व"वने" र"व, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1624/Chny/2025 "नधा%रण वष% / Assessment Year: 2018-19 Raajendraa Sakunthala, ACIT, No.74/75 No.48/50, Tex Park, vs. Non Corporate Circle -2, Kalapatti Road, Civil Aerodrome, Coimbatore. Coimbatore – 641 014. [PAN:CDPPR-9683-C] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. Sudharshan, Advocate for…

Viswanathan Pappathi, Vellore vs. ITO, Ward-2, Vellore

In the result, appeal filed by the assessee is allowed

Bench: Shri S.S. Viswanethra Ravi & Shri S.R.Raghunathaआयकर अपील सं./Ita No.: 1620/Chny/2025 िनधा#रण वष# / Assessment Year: 2016-17 Viswanathan Pappathi Income Tax Officer No. 24C, Pudupet Road, Vs. Ward – 2, 4Th Street, Tirupattur, Vellore. Vellore – 635 601. Tamil Nadu. [Pan: Ceqpp-4595-H] (अपीलाथ%/Appellant) (&'थ%/Respondent) अपीलाथ% की ओर से/Appellant By : Ms. T. V. Muthu Abirami, Advocate &'थ% की ओर से/Respondent By : Shri. N. Rajakumar, Addl. C.I.T.

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस िव"ने" रिव, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1620/Chny/2025 िनधा#रण वष# / Assessment Year: 2016-17 Viswanathan Pappathi Income Tax Officer No. 24C, Pudupet Road, vs. Ward – 2, 4th Street, Tirupattur, Vellore. Vellore – 635 601. Tamil Nadu. [PAN: CEQPP-4595-H] (अपीलाथ%/Appellant) (&'थ%/Respondent) अपीलाथ% की ओर से/Appellant by : Ms. T. V. Muthu Abirami, Advocate &'थ% की ओर से/Resp…