Tamilnadu State Marketing Corporation Ltd. v. ACIT

170 Taxmann.com 641Reported decision2025#17413 most cited
5

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

Sections most often in play

Section 115BBESection 2016Section 69ASection 68Section 142(1)Section 143(3)Section 1934Section 250

Issues it is cited on

unexplained moneyunexplained investmentsection 115bbesection 69section 69asection 68section 142(1)previous yeartotal incomebusinessdocumentindia

Judgments citing Tamilnadu State Marketing Corporation Ltd. v. ACIT

DCIT, CIRCLE 2(1), TRICHY STATIONED AT THANJAVUR, THANJAVUR vs. SRI BHUVANESVARI THANGAMALIGAI, PUDUKKOTTAI

In the result, appeal filed by the Revenue is dismissed

ITA 2915/CHNY/2025[2017-18]Status: DisposedITAT Chennai13 Mar 2026AY 2017-18

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

For Respondent: Ms.R. Anitha, Addl.CIT
Section 133ASection 68

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं सु"ी प"ावती. एस., लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY. S, ACCOUNTANT MEMBER ITA No.2915/Chny/2025 & Cross-Objection No.90/Chny/2025 िनधा"रणवष"/Assessment Year: 2017-18 v. The DCIT, Sri Bhuvanesvari Jewellery, 2628/1, East Main Street, Circle-2(1), Pudukkottai-622 001. Trichy stationed at Thanjavur. [PAN: ABGFS 9374 L] (अपीलाथ"/Appellant) (""यथ"/Respondent/Cross- Objector) Department by : Ms.R. Anitha, Addl.CIT : Assessee by Mr.Y. Sridhar, FCA स…

RAJENDRAN SHARMILA,ANNUR vs. COMMISSIONER OF INCOME TAX APPEALS, DELHI

In the result, appeal of the assessee is allowed

ITA 2315/CHNY/2025[2017-2018]Status: DisposedITAT Chennai16 Feb 2026AY 2017-2018

Bench: Shri Manu Kumar Giri & Shris.R.Raghunathaआयकर अपीलसं./Ita No 2315/Chny/2025 निर्धारणवर्ष/Assessment Year: 2017-18 Rajendran Sharmila 1/66 Main Road, Kariagoundanur Vadakkalur Post, Coimbatore, Tamil Nadu-641653 (अपीलार्थी/Appellant) V. Ito Non Corporate Ward 3(2), Све (प्रत्यर्थी/Respondent) [Pan: Bicps 3272 D] अपीलार्थीकी ओरसे/ Assessee By Mr. K. Muthukumar, Ca प्रत्यर्थीकी ओरसे / Respondent By Mr. C. Sivakumar, Addl.Cit सुनवाईकीतारीख/Date Of Hearing 08.01.2026 घोषणाकीतारीख / Date Of 16.02.2026 Pronouncement आदेश / Order Per Manu Kumar Giri, Jm: This Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) [Cit(A)] Dated 07.07.2025 For The Assessment Year 2017-18, Confirming The Addition Of Rs.70,50,000/- Made By The Ao U/S. 69A Of The Income Tax Act, 1961 (“The Act”).

Section 142(1)Section 143(2)Section 143(3)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI श्रीमनुकुमारगिरि, न्यायिकसदस्य एवं श्रीएस. आर. रघुनाथालेखासदस्य BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRIS.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No 2315/Chny/2025 निर्धारणवर्ष/Assessment Year: 2017-18 Rajendran Sharmila 1/66 Main Road, Kariagoundanur Vadakkalur Post, Coimbatore, Tamil Nadu-641653 (अपीलार्थी/Appellant) v. ITO Non Corporate Ward 3(2), СВЕ (प्रत्यर्थी/Respondent) [PAN: BICPS 3272 D] अपीलार्थीकी ओरसे/ Assessee by Mr. K. Muthukumar, CA प्रत्यर्थीकी ओरसे / Respondent by Mr. C. Sivakumar, Addl.CIT सुनवाईकीतारीख/Date of Hearin…

MRL TRADING COMPANY,HYDERABAD vs. ITO., WARD-7(1), HYDERABAD

ITA 29/HYD/2025[2017-18]Status: DisposedITAT Hyderabad07 Jan 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita No.29/Hyd/2025

For Appellant: CA A SrinivasFor Respondent: MS Kritika Jaiswal, Sr. AR
Section 143(3)Section 69A

…1 ITA.No.29/Hyd./2025 आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME ТАХ АРРELLATE TRIBUNAL Hyderabad ‘B’Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं / ITA No.29/Hyd/2025 Assessment Year 2017-2018 MRL Trading Company, Hyderabad 500 004. Telangana. PAN AAGFM3520P (Appellant) vs. The Income Tax Officer, Ward-7(1), Hyderabad. PIN - 500 084. Telangana. (Respondent) निर्धारिती द्वारा / Assessee by: CA A Srinivas राजस्व द्वारा / Revenue by: MS Kritika Jaiswal, Sr. AR सुनवाई की तारीख/Date of hearing: 16.12.2025 घोषणा की तारीख / Pronouncement: 07.01.2026 आद…

KASIVISWANATHAN MEDICAL AGENCIES PVT. LTD.,MADURAI vs. DCIT, CORPROATE CIRCLE-1,, MADURAI

In the result, the appeal of the assessee is allowed

ITA 1989/CHNY/2025[2017-18]Status: DisposedITAT Chennai02 Jan 2026AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकर अपीलसं/.Ita No.: 1989/Chny/2025 िनधा"रण वष" / Assessment Year: 2017-18 Kasiviswanathan Medical The Deputy Commissioner Of Agencies Pvt. Ltd., V. Income Tax, Kuvarpalayam Road, Corporate Circle – 1, East Veli Street, Madurai. Madurai – 625 009. [Pan: Aafck-4486-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से /Appellant By : Shri Y. Sridhar, Ca : Ms. R. Anitha, Addl.Cit ""यथ" क" ओर से/Respondent By सुनवाईकी तारीख/Date Of Hearing : 07.10.2025 घोषणा की तारीख/Date Of Pronouncement : 02.01.2026 आदेश/ O R D E R

For Appellant: Shri Y. Sridhar, CA
Section 133(6)Section 142(1)Section 143(2)Section 250Section 68

…आयकर अपीलीय अिधकरण “सी”"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL‘C’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "याियक सद"य एवं "ी जगद"श, लेखा सद"य के सम" BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपीलसं/.ITA No.: 1989/Chny/2025 िनधा"रण वष" / Assessment Year: 2017-18 Kasiviswanathan Medical The Deputy Commissioner of Agencies Pvt. Ltd., v. Income Tax, Kuvarpalayam Road, Corporate Circle – 1, East Veli Street, Madurai. Madurai – 625 009. [PAN: AAFCK-4486-L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से /Appellant by : Shri Y. Sridhar, CA : Ms…

SHRAVAN SINGH PARMAR,MUMBAI vs. ITO WARD 2(1), THANE, THANE

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

ITA 6611/MUM/2024[2017-18]Status: DisposedITAT Mumbai19 May 2025AY 2017-18

Bench: SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI BIJAYANANDAPRUSETH (Accountant Member)

For Appellant: Shri Bhupendra Shah, CAFor Respondent: Smt. Smitha V. Nair, CIT(DR)
Section 133(6)Section 142(1)Section 144Section 250Section 271(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORESHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI BIJAYANANDAPRUSETH, ACCOUNTANT MEMBER Shravan Singh Parmar, C02 – 02 Ramratan Co. HSG, Ramdev Park Bind, Shiwargarden, Mira RD E, ……………. Appellant Thane - 401105 PAN – CEVPP3823F v/s ITO, Ward-2(1), Qureshi Mansion, Gokhale Road, ……………. Respondent Thane - 400602 Assessee by :Shri Bhupendra Shah, CA Revenue by : Smt. Smitha V. Nair, CIT(DR) Date of Hearing – 14/05/2025 Date of Order –19/05/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the present appeal against the impugned ord…