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

469 ITR 657High Court2024#1295 most cited

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

Section 144B of the Income Tax Act does not completely divest the Jurisdictional Assessing Officer (JAO) of their power to assess or reassess, even with the introduction of the Faceless Reassessment Scheme.

88

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

Also referred to as

T.K.S. Builders (P) Ltd. v. ITO · 469 ITR 657 · Section 144B · Section 147 · Section 148 · Faceless Reassessment Scheme · Jurisdictional Assessing Officer · JAO power · income escaping assessment

Also reported as

167 Taxmann.com 759

Sections most often in play

Section 148Section 147Section 144BSection 151ASection 151Section 148ASection 69CSection 10(38)
Read the full judgment

Issues it is cited on

section 144b(1)section 151asection 135asection 282a(1)doctrine of mergersection 65asection 282aincome escaping assessmentsection 148a(b)section 140asection 148a(d)non-speaking order

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

Shankar Sangeetha, Chennai vs. ITO, Ncw-22(4), Chennai

In the result, appeal filed by the assessee in ITA

ITA 2638/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms.S.Sonali, AdvocateFor Respondent: Mr.R. Raghupathy, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 272A(1)(d)

…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 Alfred Kangaraj Frederick, Non Corp. Ward 22(4), Tambaram, had issued notice u…

Shankar Sangeetha, Chennai vs. ITO, Ncw-22(4), Chennai

In the result, appeal filed by the assessee in ITA

ITA 2637/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms.S.Sonali, AdvocateFor Respondent: Mr.R. Raghupathy, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 272A(1)(d)

…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 Alfred Kangaraj Frederick, Non Corp. Ward 22(4), Tambaram, had issued notice u…

Indian Medical Association College of General Practitioners Head Quarters Trust, Chennai vs. ITO, Ncw-22(1), Chennai

In the result, appeals filed by the assessee are allowed

ITA 2187/CHNY/2025[2019-20]Status: DisposedITAT Chennai04 Dec 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. Sonali Khatod, CA
Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 272A(1)(d)

…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. The assessee is an individual, whose case was reopened by the Jurisdictional Assessing Officer (hereinafter referred to as ‘JAO‘) u/s.147 ITA Nos.2…

Indian Medical Association College of General Practitioners Head Quts Trust, Chennai vs. ITO, Ncw22(1), Chennai

In the result, appeals filed by the assessee are allowed

ITA 2186/CHNY/2025[2019-20]Status: DisposedITAT Chennai04 Dec 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. Sonali Khatod, CA
Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 272A(1)(d)

…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. The assessee is an individual, whose case was reopened by the Jurisdictional Assessing Officer (hereinafter referred to as ‘JAO‘) u/s.147 ITA Nos.2…

Shankar Sangeetha, Chennai vs. ITO, Ncw-22(4), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2185/CHNY/2025[2015-16]Status: DisposedITAT Chennai04 Dec 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadish

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

…gle Bench Shankar Sangeetha :: 5 :: 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. 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…

Nazia Amreen, Vaniyambadi vs. ITO, Ward-3, Vellore

In the result, appeal filed by the assessee is allowed

ITA 2175/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

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

…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. 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…

Sri Andal Agencies, Viruthunagar vs. ITO, Ward 3, Virudhnagar, Virdhunagar

In the result, appeal filed by the assessee is allowed

ITA 2146/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Respondent: Mr. Nishanth Roa, JCIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…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. The assessee is a Firm, whose case was reopened by the Jurisdictional Assessing Officer (hereinafter referred to as ‘JAO‘) u/s.147 of the Act on the…

Dy. Commissioner of Income Tax, Hisar vs. M/S. Tayal Sons Pvt. Ltd., Hisar

The Appeals of the Assessee are allowed

ITA 3467/DEL/2025[2019-20]Status: DisposedITAT Delhi28 Nov 2025AY 2019-20

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 144BSection 148Section 148ASection 151

…ann.com 318 (Cal HC) , which had already been considered by the Hon‘ble Punjab & Haryana High Court (being the Jurisdictional High Court) , also placed reliance on the decision of Hon‘ble Delhi High Court in the case of T K S Builders P Ltd vs ITO reported in 469 ITR 657 (Del), wherein it was held that Section 144B of the Act cannot be viewed as exclusive basis for all assessment and reassessment procedures and Jurisdictional Assessing Officer (JAO) cannot be completely deprived of power to assess or reassess merely because section 144B and Faceless Reassessment Scheme 2022 have been introduced. The Learned DR al…

DCIT, Hisar vs. Tayal Sons Pvt. Ltd., Hisar

The Appeals of the Assessee are allowed

ITA 3446/DEL/2025[2018]Status: DisposedITAT Delhi28 Nov 2025

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 144BSection 148Section 148ASection 151

…ann.com 318 (Cal HC) , which had already been considered by the Hon‘ble Punjab & Haryana High Court (being the Jurisdictional High Court) , also placed reliance on the decision of Hon‘ble Delhi High Court in the case of T K S Builders P Ltd vs ITO reported in 469 ITR 657 (Del), wherein it was held that Section 144B of the Act cannot be viewed as exclusive basis for all assessment and reassessment procedures and Jurisdictional Assessing Officer (JAO) cannot be completely deprived of power to assess or reassess merely because section 144B and Faceless Reassessment Scheme 2022 have been introduced. The Learned DR al…

Tayal Sons Private Limited, Hisar vs. DCIT, Hisar

The Appeals of the Assessee are allowed

ITA 3323/DEL/2025[2019-20]Status: DisposedITAT Delhi28 Nov 2025AY 2019-20

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 144BSection 148Section 148ASection 151

…ann.com 318 (Cal HC) , which had already been considered by the Hon‘ble Punjab & Haryana High Court (being the Jurisdictional High Court) , also placed reliance on the decision of Hon‘ble Delhi High Court in the case of T K S Builders P Ltd vs ITO reported in 469 ITR 657 (Del), wherein it was held that Section 144B of the Act cannot be viewed as exclusive basis for all assessment and reassessment procedures and Jurisdictional Assessing Officer (JAO) cannot be completely deprived of power to assess or reassess merely because section 144B and Faceless Reassessment Scheme 2022 have been introduced. The Learned DR al…

Tayal Sons Private Limited, Hisar vs. DCIT, Hisar

The Appeals of the Assessee are allowed

ITA 3322/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Nov 2025AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 144BSection 148Section 148ASection 151

…ann.com 318 (Cal HC) , which had already been considered by the Hon‘ble Punjab & Haryana High Court (being the Jurisdictional High Court) , also placed reliance on the decision of Hon‘ble Delhi High Court in the case of T K S Builders P Ltd vs ITO reported in 469 ITR 657 (Del), wherein it was held that Section 144B of the Act cannot be viewed as exclusive basis for all assessment and reassessment procedures and Jurisdictional Assessing Officer (JAO) cannot be completely deprived of power to assess or reassess merely because section 144B and Faceless Reassessment Scheme 2022 have been introduced. The Learned DR al…

Jithender Tatia, Chennai vs. ITO, Ward-115(92), Chennai

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

ITA 2618/CHNY/2025[2018-19]Status: DisposedITAT Chennai26 Nov 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2618/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 V. Jithender Tatia, The Ito, No.127, 9Th Block, Flat No.9031, Ward-115(92), 3Rd Floor, Tvh Lumbini Square, Chennai. Purasawalkam, Chennai-600 007. [Pan: Aafpj 8967 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

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

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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.2618/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. Jithender Tatia, The ITO, No.127, 9th Block, Flat No.9031, Ward-115(92), 3rd Floor, TVH Lumbini Square, Chennai. Purasawalkam, Chennai-600 007. [PAN: AAFPJ 8967 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. Hitesh, Advocate For Mr.D. Anand, Adv. ""यथ" क" ओ…

Vlspl 136 Vangloor Paccs, Vellore vs. ITO, Ward-1, Vellore

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

ITA 2609/CHNY/2025[2019-20]Status: DisposedITAT Chennai26 Nov 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2609/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 V. Vlspl 136 Vangloor Primary The Ito, Agricultural Coop. Credit Society, Ward-1, Vlspl 136 Vangloor Pacb, Vellore. Walajapet, Vellore-632 513. [Pan: Aabav 0564 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. J. Saravanan, AdvocateFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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.2609/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 v. VLSPL 136 Vangloor Primary The ITO, Agricultural Coop. Credit Society, Ward-1, VLSPL 136 Vangloor PACB, Vellore. Walajapet, Vellore-632 513. [PAN: AABAV 0564 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. J. Saravanan, Advocate ""यथ" क" ओर से /Respondent by…

Dicto Dino Raj Dennis, Kodimunai, Kalkulam vs. Income Tax Officer, Ward - 1, Nagercoil, Income Tax Office

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

ITA 2561/CHNY/2025[2015-2016]Status: DisposedITAT Chennai26 Nov 2025AY 2015-2016

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2561/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 V. Dicto Dino Raj Dennis, The Ito, No.4/218, Anbiyam-23, Kodimunai, Ward-(1), Kodimunai Post, Kalkulam Taluka, Nagercoil. Kanyakumari-629 251. [Pan: Brlpd 0629 M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. T. Vasudevan, AdvFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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.2561/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 v. Dicto Dino Raj Dennis, The ITO, No.4/218, Anbiyam-23, Kodimunai, Ward-(1), Kodimunai Post, Kalkulam Taluka, Nagercoil. Kanyakumari-629 251. [PAN: BRLPD 0629 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. T. Vasudevan, Adv. ""यथ" क" ओर से /Respondent by : Ms…

Palaniyappan Loganathan, Salem vs. ITO, Ward-1(2), Salem

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

ITA 2549/CHNY/2025[2017-18]Status: DisposedITAT Chennai26 Nov 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2549/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 V. Palaniyappan Loganathan, The Ito, 5/95, South Street, Ward-1(2), Navalur Attur, Salem. Salem-636 116. [Pan: Aqjpl 5540 P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T. S. LakshmiFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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.2549/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 v. Palaniyappan Loganathan, The ITO, 5/95, South Street, Ward-1(2), Navalur Attur, Salem. Salem-636 116. [PAN: AQJPL 5540 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T. S. Lakshmi Venkataraman, FCA (virtual) ""यथ" क" ओर से /Respondent by : Ms. R. Anitha, Add…

Sundaram Yesuraja Sunil, Chennai vs. ITO, Non Corprate Ward 9(1), Chennai

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

ITA 2545/CHNY/2025[2018-19]Status: DisposedITAT Chennai26 Nov 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2545/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 V. Sundaram Yesuraja Sunil, The Ito, Dr.No.1/10, Non-Corporate Ward-9(1), Kovur Vaithyanathan Street, Chennai. Chintadripet, Chennai-600 002. [Pan: Gedps 3793 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr. Girish Kumar. S, Advocate ""थ" की ओर से /Respondent By : Ms.R. Anitha, Addl.Cit : सुनवाईक"तारीख/Date Of Hearing 18.11.2025 घोषणाक"तारीख /Date Of Pronouncement : 26.11.2025

For Appellant: Mr. Girish Kumar. SFor Respondent: Ms.R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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.2545/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. Sundaram Yesuraja Sunil, The ITO, Dr.No.1/10, Non-Corporate Ward-9(1), Kovur Vaithyanathan Street, Chennai. Chintadripet, Chennai-600 002. [PAN: GEDPS 3793 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr. Girish Kumar. S, Advocate ""थ" की ओर से /Respondent by…

Sathiskumar, Namakkal vs. ITO, Ward 1, Tiruchengode

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

ITA 2537/CHNY/2025[2019-20]Status: DisposedITAT Chennai26 Nov 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2537/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 V. Sathishkumar, The Ito, 1/126, Senkuttaipalayam Ward-1, Seerampalayam Post, Tiruchengode. Samayasangali Agraharam, Tiruchengode, Namakkal-638 008. [Pan: Ggwps 7474 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Girish Kumar. SFor Respondent: Ms.R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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.2537/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 v. Sathishkumar, The ITO, 1/126, Senkuttaipalayam Ward-1, Seerampalayam Post, Tiruchengode. Samayasangali Agraharam, Tiruchengode, Namakkal-638 008. [PAN: GGWPS 7474 C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. Girish Kumar. S, Advocate ""यथ" क" ओर से /Respo…

Thurapsha Syed Ibrahim, Tirunelveli vs. ITO, Ward-4, Tirunelveli

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

ITA 1884/CHNY/2025[2018-19]Status: DisposedITAT Chennai26 Nov 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1884/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 V. Thurapsha Syed Ibrahim, The Ito, No.6/16, Pallivasal Street, Ward-4, Vedampudur, Aiyampuram P.O., Tirunelveli. Tirunelveli – 627 805. [Pan: Abepi 2962E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 144BSection 147Section 148Section 148ASection 151

…आयकर अपीलीय अिधकरण, ’ सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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.1884/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. Thurapsha Syed Ibrahim, The ITO, No.6/16, Pallivasal Street, Ward-4, Vedampudur, Aiyampuram P.O., Tirunelveli. Tirunelveli – 627 805. [PAN: ABEPI 2962E] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Shri Anandd Babunath, FCA : Ms. R. Anitha, Addl. CIT ""यथ" क"…

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

ITA 1612/CHNY/2025[2018-19]Status: DisposedITAT Chennai21 Nov 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 147Section 148Section 148ASection 151Section 151A

…a High Court in the case of Triton Overseas (P) Ltd. Triton Overseas (P) Ltd. v. Union of India (156 Taxmann.com 318 v. Union of India (156 Taxmann.com 318) and Hon’ble Delhi High and Hon’ble Delhi High Court in the case of T.K.S. Builders (P) Ltd. v. ITO ( 469 ITR 657) T.K.S. Builders (P) Ltd. v. ITO ( 469 ITR 657) T.K.S. Builders (P) Ltd. v. ITO ( 469 ITR 657). ITA Nos.1545, 1546 1545, 1546 & 1549/Chny/2025 (AYs 2017 2017-18 to 2019-20) & ITA Nos.1611 & ITA Nos.1611 & 1612 /Chny/2025 (AYs 2017 (AYs 2017-18 & 2018-19) Southern Agrifurane Industries Pvt. Ltd. M/s. Southern Agrifurane Industries Pvt :: 5 :: 5.…

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

ITA 1611/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Nov 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 147Section 148Section 148ASection 151Section 151A

…a High Court in the case of Triton Overseas (P) Ltd. Triton Overseas (P) Ltd. v. Union of India (156 Taxmann.com 318 v. Union of India (156 Taxmann.com 318) and Hon’ble Delhi High and Hon’ble Delhi High Court in the case of T.K.S. Builders (P) Ltd. v. ITO ( 469 ITR 657) T.K.S. Builders (P) Ltd. v. ITO ( 469 ITR 657) T.K.S. Builders (P) Ltd. v. ITO ( 469 ITR 657). ITA Nos.1545, 1546 1545, 1546 & 1549/Chny/2025 (AYs 2017 2017-18 to 2019-20) & ITA Nos.1611 & ITA Nos.1611 & 1612 /Chny/2025 (AYs 2017 (AYs 2017-18 & 2018-19) Southern Agrifurane Industries Pvt. Ltd. M/s. Southern Agrifurane Industries Pvt :: 5 :: 5.…