How many judgments cite T.K.S. Builders (P) Ltd. v. ITO?

88 judgments on BharatTax cite T.K.S. Builders (P) Ltd. v. ITO (469 ITR 657), spanning 2025 to 2026.

Which sections of the Income Tax Act does T.K.S. Builders (P) Ltd. v. ITO come up under?

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

T.K.S. Builders (P) Ltd. v. ITO

469 ITR 657High Court2024#1307 most cited

What is T.K.S. Builders (P) Ltd. v. ITO authority for?

Section 144B of the Income-tax Act is not the exclusive basis for all assessment and reassessment procedures, and the Jurisdictional Assessing Officer retains the power to assess or reassess despite the introduction of Section 144B and the Faceless Reassessment Scheme 2022.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Also referred to as

T.K.S. Builders (P) Ltd. v. ITO · Section 144B · Faceless Reassessment Scheme · Jurisdictional Assessing Officer · JAO power · assessment procedure · reassessment powers · income escaping assessment · Section 148 · Section 147 · Section 148A

Also reported as

167 Taxmann.com 759

Sections most often in play

Section 148 Section 147 Section 144B Section 151A Section 151 Section 148A Section 69C Section 10(38)

Issues it is cited on

section 144b(1)section 151a section 135a section 282a(1)doctrine of merger section 65a section 282a income escaping assessment section 148a(b)section 140a section 148a(d)non-speaking order

Judgments citing T.K.S. Builders (P) Ltd. v. ITO

ARHAM ANMOL PROJECTS PRIVATE LIMITED,VILLAGE VALSHIND, BHIWANDI vs. CIRCLE 1 KALYAN, KALYAN, THANE

In the result, the legal grounds challenging the validity of the assessment are dismissed

ITA 5011/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Mar 2026AY 2019-20

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokararham Anmol Projects Dcit Circle 1, Private Limited 2Nd Floor, Rani H. No. 1113, Ground Vs. Mansion, Murbad Floor, Arham Logiparc, Road, Kalyan Nh-3, Nashik Highway, (West), Thane, Village Valshind, Maharashtra – 421 Bhiwandi, Maharashtra – 301 421 302. Pan/Gir No. Aagca9644P (Applicant) (Respondent) Assessee By Shri Subhash Bains, Ld. Ar Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 28.01.2026 Date Of Pronouncement 26.03.2026

Section 144Section 144BSection 147Section 148Section 194CSection 194ISection 234FSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Arham Anmol Projects DCIT Circle 1, Private Limited 2nd Floor, Rani H. No. 1113, Ground Vs. Mansion, Murbad Floor, Arham Logiparc, Road, Kalyan NH-3, Nashik Highway, (west), Thane, Village Valshind, Maharashtra – 421 Bhiwandi, Maharashtra – 301 421 302. PAN/GIR No. AAGCA9644P (Applicant) (Respondent) Assessee by Shri Subhash Bains, Ld. AR Revenue by Shri Surendra Mohan, Ld. DR Date of Hearing 28.01.2026 Date of Pronouncement 26.03.2026 आदेश / ORDER PER MAKARAND VA…

VIKAS CHANDRAKANTBHAI SHAH,AHMEDABAD vs. THE ITO, WARD-5(3)(1), AHMEDABAD

ITA 25/AHD/2026[2019-20]Status: DisposedITAT Ahmedabad12 Mar 2026AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Jignesh Parikh, ARFor Respondent: Shri C Dharani Nath, Sr. DR

Section 147Section 148Section 148ASection 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No.25/Ahd/2026 (Assessment Year: 2019-20) Vikas Chandrakantbhai Shah, Vs. Income Tax Officer, 24, Mangal Park, Bhatta, Paldi, Ward-5(3)(1), Ahmedabad-380007 Ahmedabad [PAN No.ANNPS9606A] (Appellant) .. (Respondent) Appellant by : Shri Jignesh Parikh, AR Respondent by: Shri C Dharani Nath, Sr. DR 09.03.2026 Date of Hearing Date of Pronouncement 12.03.2026 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee ag…

SHEETAL RAJEEV GADRE,MUMBAI vs. ITO WARD 34(3)(2), MUMBAI

ITA 8534/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Feb 2026AY 2018-19

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH (Accountant Member)

For Appellant: Shri Ashish ThakurdesaiFor Respondent: Shri Bhagirath Ramawat

Section 115BSection 144Section 144BSection 147Section 148ASection 151ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “K (SMC)” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Sheetal Rajeev Gardre F-4/502, Vijaynagar Society, swami Nityanand Marg, Andheri East, Mumbai - 400069. Maharashtra [PAN: AECPG4591A] …………. Appellant Vs Income Tax Officer 34(3)(2), Mumbai Kautilya Bhavan, C-41 to C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai - 400051. Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri Ashish Thakurdesai For the Respondent/Department : Shri Bhagirath Ramawat Date Conclusion of hearing : 16.02.2026 Prono…

SP CHIDAMBARAM,KANCHIPURAM vs. ITO, WARD 1, KANCHIPURAM, KANCHIPURAM

ITA 3934/CHNY/2025[2020-21]Status: DisposedITAT Chennai29 Jan 2026AY 2020-21

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 ::

Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI सुश्री पद्मावती एस, लेखा सदस्य एवं श्री मनु कुमार गिरि, न्यायिक सदस्य के समक्ष BEFORE MS. PADMAVATHY S., ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर 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…

MERCY EDUCATION TRUST,CHENNAI vs. ITO, NCW-19(6), CHENNAI

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

ITA 2231/CHNY/2025[2018-19]Status: DisposedITAT Chennai29 Jan 2026AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2231/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Mercy Education Trust, The Income Tax Officer, No.66, Sree Gokulam Towers, Vs. Non-Corporate Ward 19(6), Arcot Road, Chennai. Kodambakkam, Chennai – 600 024. Pan: Aactm 6190M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri N. Arjun Raj, Advocate ""यथ" क" ओर से/Respondent By : Shri N. Rajakumar, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 27.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 29.01.2026

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri N. Rajakumar, Addl.CIT

Section 10Section 139Section 147Section 148Section 250Section 272A(2)(e)Section 273B

…l as the Hon’ble Single Bench of Madras High Court in favor of the Revenue and cited the following orders: :- 16 -: • Triton Overseas (P) Ltd. v. Union of India – Calcutta High Court – 156 Taxmann.com 318 • T.K.S. Builders (P) Ltd. v. ITO – Delhi High Court – 469 ITR 657 • Mark Studio India (P.) Ltd. v. Income-tax Officer, High Court of Madras 169 taxmann.com 542, order dated 20.12.2024 25. We have heard both the parties and perused the material available on record. The brief facts are that the assessee is noted to be an individual and didn’t file his Income Tax Return (ITR) for AY 2015-16 u/s.139 of the Act. La…

SUN POWER LIFE BATTERY CENTRE,KOVILPATTI vs. ITO WARD 2, TUTICORIN, TUTICORIN

ITA 3390/CHNY/2025[2018-19]Status: DisposedITAT Chennai27 Jan 2026AY 2018-19

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.

For Appellant: Mr. K. BalasubramanianFor Respondent: Ms. Gouthami

Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ सुश्री पद्मावती एस, लेखा सदस्य के समक्ष श्री मनु कुमार गिरि, न्यायिक सदस्य एवं BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर 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. Balasubraman…

SHANMUGAM CHINNIA GOUNDER,COIMBATORE vs. ITO NON CORP WARD 1(1), COIMBATORE, COIMBATORE

ITA 3366/CHNY/2025[2018-19]Status: DisposedITAT Chennai27 Jan 2026AY 2018-19

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.

For Respondent: Ms. Gouthami

Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ सुश्री पद्मावती एस, लेखा सदस्य के समक्ष श्री मनु कुमार गिरि, न्यायिक सदस्य एवं BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर 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 :…

VASU SARAVANAN,CHENNAI vs. ITO,NON CORP WARD 1(6),CHENNAI, CHENNAI

ITA 3331/CHNY/2025[2020-21]Status: DisposedITAT Chennai27 Jan 2026AY 2020-21

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.

Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ सुश्री पद्मावती एस, लेखा सदस्य के समक्ष श्री मनु कुमार गिरि, न्यायिक सदस्य एवं BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर 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 / Asse…

JAYA CHANDRA RAJAN,TIRUNELVELI vs. ITO, WARD 1 TIRUNELVEL, TIRUNELVEL

ITA 3329/CHNY/2025[2015-16]Status: DisposedITAT Chennai27 Jan 2026AY 2015-16

Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ सुश्री पद्मावती एस, लेखा सदस्य के समक्ष श्री मनु कुमार गिरि, न्यायिक सदस्य एवं BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No 3329/Chny/2025 निर्धारण वर्ष/Assessment Year: 2015-16 JAYA CHANDRA RAJAN 2/55A RAJAKRISHNAPURAM RAJAKRISHNAPURAM В.О., TIRUNELVELI, TAMIL NADU-627 114 (अपीलार्थी/Appellant) ITO, WARD 1, TIRUNELVEL, WARD 1, TIRUNELVEL, NELLAI, CITY, TIRUCHENDHUR ROAD RAMNATH NAGAR, TIRUNELVELI, T TAMIL NADU-627011 (प्रत्यर्थी/Respondent) Ms. SANCHITA.…

BADARIPRASAD,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, appeal filed by the assessee is allowed

ITA 473/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshbadriprasad, Vs. Income Tax Officer, Heerabagh Colony, Guna, Guna, Gwalior Gwalior (Appellant) (Respondent) Pan: Arapr6314B

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR

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

…rt as well as the Hon’ble Single Bench of Madras High Court in favor of the Revenue and cited the following orders: • Triton Overseas (P) Ltd. v. Union of India – Calcutta High Court – 156 Taxmann.com 318 • T.K.S. Builders (P) Ltd. v. ITO – Delhi High Court – 469 ITR 657 • Mark Studio India (P.) Ltd. v. Income-tax Officer, High Court of Madras 169 taxmann.com 542, order dated 20.12.2024 6. We have heard both the parties and perused the material available on record. The assessee is an individual whose case was reopened by the Jurisdictional Assessing Officer (hereinafter referred to as ‘JAO‘) u/s.147 of the Act on…

HARICHARAN RATHORE,ASHOK NAGAR vs. INCOME TAX OFFICER,ASHOK NAGAR, ASHOK NAGAR

In the result, appeal filed by the assessee is allowed

ITA 472/AGR/2025[2020-21]Status: DisposedITAT Agra21 Jan 2026AY 2020-21

Bench: Shri M. Balaganeshharicharan Rathore, Vs. Ito, 125, Path Kheda, Ashok Ashok Nagar, Nagar, Mp Mp (Appellant) (Respondent) Pan: Csqpr0999M Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR

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

…rt as well as the Hon‟ble Single Bench of Madras High Court in favor of the Revenue and cited the following orders:  Triton Overseas (P) Ltd. v. Union of India – Calcutta High Court – 156 Taxmann.com 318  T.K.S. Builders (P) Ltd. v. ITO – Delhi High Court – 469 ITR 657  Mark Studio India (P.) Ltd. v. Income-tax Officer, High Court of Madras 169 taxmann.com 542, order dated 20.12.2024 6. We have heard both the parties and perused the material available on record. The assessee is an individual whose case was reopened by the Jurisdictional Assessing Officer (hereinafter referred to as „JAO„) u/s.147 of the Act on…

ASHOK SAHU,JHANSI vs. INCOME TAX OFFICER, WARD 2(3)(1), JHANSI, JHANSI

In the result, appeal filed by the assessee is allowed

ITA 452/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR

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

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER Ashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) PAN: JGSPS3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake view Department, Camp, Lalitpur, Lalitpur, National Faceless UP Appeal Centre, Delhi (Appellant) (Respondent) PAN: JGPS3438H Assessee by : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 19/01/2026 Date of pronouncement 21/01/2026 O R D E R 1. The appeals in I…

NARAYANI RATHORE,SHIVPURI vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

ITA 444/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshnarayani Rathore, Vs. Assessment Unit, Peeroth Shivpuri, Income Tax Shivpuri, Mp Department, National Faceless Appeal Centre, Delhi (Appellant) (Respondent) Pan: Dhgpr1886H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR

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

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER Narayani Rathore, Vs. Assessment Unit, Peeroth Shivpuri, Income Tax Shivpuri, MP Department, National Faceless Appeal Centre, Delhi (Appellant) (Respondent) PAN: DHGPR1886H Assessee by : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 20/01/2026 Date of pronouncement 21/01/2026 O R D E R 1. The appeal in ITA No. 444/AGR/2025 for AY 2018-19, arises out of the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. NFAC’, in short] d…

SUNITA,SAHU vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

ITA 432/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR

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

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

ITA 3245/CHNY/2025[2018-19]Status: DisposedITAT Chennai14 Jan 2026AY 2018-19

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

For Appellant: Mr. K. Gowtham, CA

Section 144BSection 147Section 148

…आयकर अपीलीय अिधकरण,’ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर 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"/…

ALL INDIA INSURANCE PENSIONERS ASSOCIATION,CHENNAI vs. ON CORP WARD 9(1) CHE/, CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 2879/CHNY/2025[2019-20]Status: DisposedITAT Chennai07 Jan 2026AY 2019-20

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.R.V. Veeramani, CAFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT

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

…as well as the Hon’ble Single Bench of Madras High Court in favor of the Revenue and cited the following orders: • Triton Overseas (P) Ltd. v. Union of India – Calcutta High Court – 156 Taxmann.com 318 • T.K.S. Builders (P) Ltd. v. ITO – Delhi High Court – 469 ITR 657 • Mark Studio India (P.) Ltd. v. Income-tax Officer, High Court of Madras 169 taxmann.com 542, order dated 20.12.2024 5. We have heard both the parties and perused the material available on record. We on the legal issue raised by the assessee note that the JAO Shri Amit Kumar Das Non-Corp Ward 9 (1) CHE, had issued notice u/s.148 of the Act on…

WELLCARE INTERNATIONAL HOSPITAL AND RESEARCH INSTITUTE PVT. LTD.,TRICHY vs. ITO, WARD-1(1), TRICHY

In the result, appeal filed by the assessee is allowed

ITA 2867/CHNY/2025[2018-19]Status: DisposedITAT Chennai07 Jan 2026AY 2018-19

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Ms. R. Sumedha, Advocate for Ms. G. Vardini KarthickFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT

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

…as well as the Hon’ble Single Bench of Madras High Court in favor of the Revenue and cited the following orders: • Triton Overseas (P) Ltd. v. Union of India – Calcutta High Court – 156 Taxmann.com 318 • T.K.S. Builders (P) Ltd. v. ITO – Delhi High Court – 469 ITR 657 • Mark Studio India (P.) Ltd. v. Income-tax Officer, High Court of Madras 169 taxmann.com 542, order dated 20.12.2024 ITA Nos.2867/Chny/2025 (AY 2018-19) Wellcare International Hospital & Research Institute Pvt.Ltd. :: 5 :: 6. We have heard both the parties and perused the material available on record. We on the legal issue raised by the asse…

VIJAYAKUMAR BALAJI,COIMBATORE vs. ITO, NCW-3(1), COIMBATORE

In the result, appeal filed by the assessee is allowed

ITA 2853/CHNY/2025[2020-21]Status: DisposedITAT Chennai07 Jan 2026AY 2020-21

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.S. Girish Kumar AdvocateFor Respondent: Mr. Shiva Srinivas, CIT

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

…as well as the Hon’ble Single Bench of Madras High Court in favor of the Revenue and cited the following orders: • Triton Overseas (P) Ltd. v. Union of India – Calcutta High Court – 156 Taxmann.com 318 • T.K.S. Builders (P) Ltd. v. ITO – Delhi High Court – 469 ITR 657 • Mark Studio India (P.) Ltd. v. Income-tax Officer, High Court of Madras 169 taxmann.com 542, order dated 20.12.2024 6. We have heard both the parties and perused the material available on record. We on the legal issue raised by the assessee note that the JAO Shri Sabhik Das Non-Corp Ward (3) 1 CBE, had issued notice u/s.148 of the Act on 30.…

SHANMUGAM PALANISAMY,KEERAMBUR vs. INCOME TAX OFFICER, WARD 2, NAMAKKAL, NAMAKKAL

In the result, appeal filed by the assessee is allowed

ITA 2701/CHNY/2025[2020-21]Status: DisposedITAT Chennai07 Jan 2026AY 2020-21

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.P.M.Kathir, AdvocateFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT

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

…as well as the Hon’ble Single Bench of Madras High Court in favor of the Revenue and cited the following orders: • Triton Overseas (P) Ltd. v. Union of India – Calcutta High Court – 156 Taxmann.com 318 • T.K.S. Builders (P) Ltd. v. ITO – Delhi High Court – 469 ITR 657 • Mark Studio India (P.) Ltd. v. Income-tax Officer, High Court of Madras 169 taxmann.com 542, order dated 20.12.2024 5. We have heard both the parties and perused the material available on record. We on the legal issue raised by the assessee note that the JAO Shri Vaiyapuri Kamalakannan Ward 2 Namakkal, had issued notice u/s.148 of the Act o…

PALANISAMY SRILATHA,SALEM vs. ITO, WARD-196), SALEM

In the result, appeal filed by the assessee is allowed

ITA 2027/CHNY/2025[2015-16]Status: DisposedITAT Chennai07 Jan 2026AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.S Sridhar, Adv (Erode)For Respondent: Ms. R Anitha, Addl.CIT

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

…as well as the Hon’ble Single Bench of Madras High Court in favor of the Revenue and cited the following orders: • Triton Overseas (P) Ltd. v. Union of India – Calcutta High Court – 156 Taxmann.com 318 • T.K.S. Builders (P) Ltd. v. ITO – Delhi High Court – 469 ITR 657 • Mark Studio India (P.) Ltd. v. Income-tax Officer, High Court of Madras 169 taxmann.com 542, order dated 20.12.2024 5. We have heard both the parties and perused the material available on record. We on the legal issue raised by the assessee note that the JAO Shri Gurusamy Vasuki, Ward 1(6), Salem, had issued notice u/s.148 of the Act on 11.04…

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