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

Sothern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

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

ITA 1547/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.…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

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

ITA 1546/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.…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

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

ITA 1545/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.…

Thomas Victor, Chennai vs. Income Tax Officer, Non Corp Ward 19(6), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2987/CHNY/2024[2015-16]Status: DisposedITAT Chennai28 Oct 2025AY 2015-16

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

For Appellant: Mr.R. Venkata Raman, CA
Section 139Section 147Section 148Section 148ASection 151ASection 271D

…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 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. L…

Deepesh Vishnu Agarwal, Surat vs. ITO, Ward 1(2)(1), Surat

In the result, appeal of revenue is dismissed

ITA 168/SRT/2025[2019-20]Status: DisposedITAT Surat27 Oct 2025AY 2019-20

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.168/Srt/2025 Assessment Years: 2019-20 (Hybrid Hearing) Depesh Vishnu Agarwal Income Tax Officer, Ward- बनाम/ A-301, Surya Plaza, U.M. 1(2),(1), Surat (Old Ward- Vs. Road, Surat-395 007 1(2)(6), Surat) Aaykar Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.122/Srt/2025 Assessment Year: 2019-20 Income Tax Officer, Ward- Depesh Vishnu Agarwal बनाम/ 1(2),(1), Surat (Old Ward- A-301, Surya Plaza, U.M. Vs. 1(2)(6), Surat) Aaykar Road, Surat-395 007 Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa 2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Manish Malpani, Ca राज" की ओर से /Revenue By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 27/10/2025

Section 147Section 148Section 148ASection 149ASection 250Section 69Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.168/SRT/2025 Assessment Years: 2019-20 (Hybrid hearing) Depesh Vishnu Agarwal Income Tax Officer, Ward- बनाम/ A-301, Surya Plaza, U.M. 1(2),(1), Surat (old ward- Vs. Road, Surat-395 007 1(2)(6), Surat) Aaykar Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AISPA2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.122/SRT/2025 Assessment Year: 2019-20 Income Tax Officer, Ward- Depesh Vishnu Agarwal बनाम/ 1(2)…

Income Tax Officer, Ward-1(2)(1), Surat vs. Deepesh Vishnu Agarwal, Surat

In the result, appeal of revenue is dismissed

ITA 122/SRT/2025[2019-20]Status: DisposedITAT Surat27 Oct 2025AY 2019-20

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.168/Srt/2025 Assessment Years: 2019-20 (Hybrid Hearing) Depesh Vishnu Agarwal Income Tax Officer, Ward- बनाम/ A-301, Surya Plaza, U.M. 1(2),(1), Surat (Old Ward- Vs. Road, Surat-395 007 1(2)(6), Surat) Aaykar Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.122/Srt/2025 Assessment Year: 2019-20 Income Tax Officer, Ward- Depesh Vishnu Agarwal बनाम/ 1(2),(1), Surat (Old Ward- A-301, Surya Plaza, U.M. Vs. 1(2)(6), Surat) Aaykar Road, Surat-395 007 Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aispa 2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Manish Malpani, Ca राज" की ओर से /Revenue By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 27/10/2025

Section 147Section 148Section 148ASection 149ASection 250Section 69Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.168/SRT/2025 Assessment Years: 2019-20 (Hybrid hearing) Depesh Vishnu Agarwal Income Tax Officer, Ward- बनाम/ A-301, Surya Plaza, U.M. 1(2),(1), Surat (old ward- Vs. Road, Surat-395 007 1(2)(6), Surat) Aaykar Bhavan, Majura Gate, Surat- 395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AISPA2948 P (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.122/SRT/2025 Assessment Year: 2019-20 Income Tax Officer, Ward- Depesh Vishnu Agarwal बनाम/ 1(2)…

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

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

ITA 2360/CHNY/2025[2018-19]Status: DisposedITAT Chennai27 Oct 2025AY 2018-19

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)

For Appellant: NoneFor Respondent: Mr.Krishna Murthy AT, JCIT
Section 144BSection 147Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ 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.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) अपीलाथ" क" ओर से/ Appellant by : None ""यथ" क" ओर से /Respondent by : Mr.Krishna Murthy AT, JCIT : सुनवाईक"तारीख/Date of H…

Sri Ramalingam Radha, Namakkal vs. ACIT, Circl-I, Erode

ITA 2342/CHNY/2025[2013-14]Status: DisposedITAT Chennai27 Oct 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2342/Chny/2025 निर्धारण वर्ष/Assessment Year: 2013-14 Sri Ramalingam Radha, Oa-13, Kumaresapuram, 7Th Street, Rajiv Nagar, Tiruchengode, Namakkal-637 211. [Pan: Accpr 2234 H] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant By प्रत्यर्थी की ओर से / Respondent By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement V. The Acit, Circle-1, Erode. (प्रत्यर्थी/Respondent) : Mr.R. Venkata Raman, Fca : Mr.Krishna Murthy At, Jcit : 22.10.2025 : 27.10.2025 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 26.06.2025 For Ay 2013-14. 2. The Assessee Has Raised The Following Grounds Of Appeal: 1. Learned Commissioner Of Income Tax (Appeals) Is Not Justified In Dismissing The Appeal, On The Ground That The Assessee Did Not Respond To Three Notices Issued. 2. Learned Commissioner Of Income Tax Tax (Appeals) Ought Not To Have Relied On A Few Decisions Rendered Under Other Acts & On A Few Under The Income Tax Act, None Of Which Apply To The Facts Of The Assessee'S Case. :: 2 ::

Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH: CHENΝΑΙ श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2342/Chny/2025 निर्धारण वर्ष/Assessment Year: 2013-14 Sri Ramalingam Radha, OA-13, Kumaresapuram, 7th Street, Rajiv Nagar, Tiruchengode, Namakkal-637 211. [PAN: ACCPR 2234 H] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant by प्रत्यर्थी की ओर से / Respondent by सुनवाईकीतारीख/Date of Hearing घोषणाकीतारीख /Date of Pronouncement…

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

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

ITA 2333/CHNY/2025[2019-20 ]Status: DisposedITAT Chennai27 Oct 2025

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)

For Appellant: Mr.N. Arjunraj, AdvocateFor Respondent: Mr.Krishna Murthy AT, JCIT
Section 147Section 148Section 148ASection 250(6)Section 69Section 69A

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ 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.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) अपीलाथ" क" ओर से/ Appellant by : Mr.N. Arjunraj, Advocate ""यथ" क" ओर से /Res…

Thanaraj Sumathi, Mayiladuthurai vs. ITO, Ward-1, Kumbakonam

In the result, appeal filed by the assessee is allowed

ITA 2031/CHNY/2025[2019-20]Status: DisposedITAT Chennai14 Oct 2025AY 2019-20

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकरअपीलसं./Ita No.:2031/Chny/2025 यनिाारणवर्ा / Assessment Year:2019-20 Thanaraj Sumathi, Income Tax Officer, No.3/25, North Street, Vs. Ward-1 Moovalur, Kumbakonam. Mayiladuthurai – 609806. Tamil Nadu. [Pan:Knyps-1061-J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant By : Mr. N. Arjun Raj, Advocate. प्रत्यर्थीकीओरसे/Respondent By : Ms. R. Anitha, Cit. सुनवाईकीतारीख/Date Of Hearing : 13.10.2025 घोर्णाकीतारीख/Date Of Pronouncement : 14.10.2025

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anitha, CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…-: ITA. No:2031/Chny/2025 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…

Chirag Kirpal, Delhi vs. Assistant Commissioner of Income Tax, International Taxation, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 656/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Sept 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Vimal Kumarchirag Kirpal, Vs. Acit, C/O. Anuj Bhatia, C-3, Bali International Taxation, Nagar, New Raja Garden, Gurgaon New Delhi (Appellant) (Respondent) Pan: Bwxpk8788D Assessee By : Shri. S. K. Gupta, Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri. S. K. Gupta, CAFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 139Section 143(2)Section 144BSection 144C(1)Section 144C(13)Section 144C(5)Section 147Section 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 Cen 5 3, Mumbai vs. Icici Lombard General Insurance Co. Limited, Mumbai

In the result, appeals of the Revenue are allowed partly

ITA 1682/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Sept 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Anish Thackar
Section 10(15)Section 10(34)Section 10(38)Section 148Section 148ASection 44

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA Nos. 1679, 1680, 1681 & 1682/MUM/2025 Assessment Year: 2012-13, 2015-16 to 2017-18 DCIT CEN 5 3, ICICI Lombard General Insurance Kautilya Bhavan, Bandra Kurla Co. Ltd., Vs. Complex, Bandra (East), 3rd floor, ICICI Lombard House, 414, Mumbai-400051. Veer Savarkar Marg, Prabhadevi, Mumbai-400025. PAN NO. AAACI 7904 G Appellant Respondent Assessee by : Mr. Anish Thackar : Mr. R A Dhyani, CIT DR & Revenue by Mr. V.S. Mahajan, Sr. DR : 03 /07/2025 Date of Hea…

DCIT Cen 5 3, Mumbai vs. Icici Lombard General Insurance Co. Limited, Mumbai

In the result, appeals of the Revenue are allowed partly

ITA 1681/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Sept 2025AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Anish Thackar
Section 10(15)Section 10(34)Section 10(38)Section 148Section 148ASection 44

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA Nos. 1679, 1680, 1681 & 1682/MUM/2025 Assessment Year: 2012-13, 2015-16 to 2017-18 DCIT CEN 5 3, ICICI Lombard General Insurance Kautilya Bhavan, Bandra Kurla Co. Ltd., Vs. Complex, Bandra (East), 3rd floor, ICICI Lombard House, 414, Mumbai-400051. Veer Savarkar Marg, Prabhadevi, Mumbai-400025. PAN NO. AAACI 7904 G Appellant Respondent Assessee by : Mr. Anish Thackar : Mr. R A Dhyani, CIT DR & Revenue by Mr. V.S. Mahajan, Sr. DR : 03 /07/2025 Date of Hea…

DCIT Cen 5 3, Mumbai vs. Icici Lombard General Insurance Co. Limited, Mumbai

In the result, appeals of the Revenue are allowed partly

ITA 1680/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Sept 2025AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Anish Thackar
Section 10(15)Section 10(34)Section 10(38)Section 148Section 148ASection 44

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA Nos. 1679, 1680, 1681 & 1682/MUM/2025 Assessment Year: 2012-13, 2015-16 to 2017-18 DCIT CEN 5 3, ICICI Lombard General Insurance Kautilya Bhavan, Bandra Kurla Co. Ltd., Vs. Complex, Bandra (East), 3rd floor, ICICI Lombard House, 414, Mumbai-400051. Veer Savarkar Marg, Prabhadevi, Mumbai-400025. PAN NO. AAACI 7904 G Appellant Respondent Assessee by : Mr. Anish Thackar : Mr. R A Dhyani, CIT DR & Revenue by Mr. V.S. Mahajan, Sr. DR : 03 /07/2025 Date of Hea…

DCIT Cen 5 3, Mumbai vs. Icici Lombard General Insurance Co. Limited, Mumbai

In the result, appeals of the Revenue are allowed partly

ITA 1679/MUM/2025[2012-13]Status: DisposedITAT Mumbai26 Sept 2025AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Anish Thackar
Section 10(15)Section 10(34)Section 10(38)Section 148Section 148ASection 44

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA Nos. 1679, 1680, 1681 & 1682/MUM/2025 Assessment Year: 2012-13, 2015-16 to 2017-18 DCIT CEN 5 3, ICICI Lombard General Insurance Kautilya Bhavan, Bandra Kurla Co. Ltd., Vs. Complex, Bandra (East), 3rd floor, ICICI Lombard House, 414, Mumbai-400051. Veer Savarkar Marg, Prabhadevi, Mumbai-400025. PAN NO. AAACI 7904 G Appellant Respondent Assessee by : Mr. Anish Thackar : Mr. R A Dhyani, CIT DR & Revenue by Mr. V.S. Mahajan, Sr. DR : 03 /07/2025 Date of Hea…

The Chennai Co-Op. Societies Employees Co-Op. and Society Ltd., Chennai vs. PCIT-8, Chennai

In the result, appeal filed by the assessee is allowed

ITA 1157/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Sept 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Suresh, CAFor Respondent: Mr.Bipin C.N., CIT
Section 139(1)Section 144BSection 148Section 151ASection 263Section 80ASection 80P

…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 14. 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 The Chennai Co-op. Societies- Employees Co-op. T & C Society Ltd :: 13 :: Employee’s Coope…

Jayaraman Rudrasekar, Vellore vs. DCIT, Central Circle-1(4), Chennai

In the result, appeal filed by the assessee is allowed

ITA 1142/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Sept 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.N. Arjun Raj, AdvocateFor Respondent: Ms.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. In his rejoinder, the Ld.AR for assessee submitted that the contention of the Ld.DR, since the present case falls under the jurisdiction of Central Circle, the scheme made u/s.151 of the Act will not apply is no longer re-inte…

Chahida Begam, Puducherry vs. Income Tax Officer, Ward 3, Puducherry Range, Income Tax Office, Puducherry

In the result, appeal filed by the assessee is allowed

ITA 1219/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Aug 2025AY 2019-20

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

For Appellant: Mr.Hithesh, AdvocateFor Respondent: Ms.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 6. We have heard both the parties and perused the material available on record. On the basis of certain information, the JAO recorded the reasons for re-opening of assessment after taking prior approval of competent authority an…

Manickam Chettiar Velmurugan, Chennai vs. ITO, Ncc-19(1), Chennai

In the result, appeals filed by the assessee are allowed

ITA 1166/CHNY/2025[2016-17]Status: DisposedITAT Chennai22 Aug 2025AY 2016-17

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

For Appellant: Mr.Hithesh, AdvocateFor Respondent: Ms.Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…following orders: ITA Nos.1165 & 1166/Chny/2025 (AYs 2015-16 & 2016-17) Mr. Manickam Chettiar Velmurugan :: 5 :: • 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…

Manickam Chettiar Velmurugan, Chennai vs. ITO, Ncc-19(1), Chennai

In the result, appeals filed by the assessee are allowed

ITA 1165/CHNY/2025[2015-16]Status: DisposedITAT Chennai22 Aug 2025AY 2015-16

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

For Appellant: Mr.Hithesh, AdvocateFor Respondent: Ms.Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…following orders: ITA Nos.1165 & 1166/Chny/2025 (AYs 2015-16 & 2016-17) Mr. Manickam Chettiar Velmurugan :: 5 :: • 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…