Triton Overseas (P) Ltd. v. Union of India

156 Taxmann.com 318High Court2023#2074 most cited

What is Triton Overseas (P) Ltd. v. Union of India authority for?

A notice under Section 148 for income escaping assessment issued by the Jurisdictional Assessing Officer is invalid if it does not comply with Section 151A and relevant CBDT notifications concerning faceless assessment.

55

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

Triton Overseas (P) Ltd v. Union of India · Section 148 · Section 151A · faceless assessment · CBDT Notification · jurisdictional assessing officer · reassessment notice · income escaping assessment · bad in law

Sections most often in play

Section 148Section 151ASection 147Section 144BSection 151Section 148ASection 142(1)Section 119

Issues it is cited on

section 144b(1)section 135asection 151aincome escaping assessmentsection 148a(b)section 148a(d)section 148afaceless assessmentsection 90asection 135section 151income-tax officer

Judgments citing Triton Overseas (P) Ltd. v. Union of India

Mohammad Nazim Ahmad, Nalanda vs. ITO, Ward-2(3), Biharshariff

In the result, the appeal of the assessee is allowed

ITA 371/PAT/2025[2017-18]Status: DisposedITAT Patna26 Feb 2026AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am**

Section 143(2)Section 147Section 148Section 151A

…### **IN THE INCOME TAX APPELLATE TRIBUNAL "PATNA" BENCH, PATNA** ## **BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM** **ITA No.371/PAT/2025** **(Assessment Year: 2017-18)** #### **Mohammad Nazim Ahmad** Moh. Pakki Talab, Pilikothi, Biharshariff, Nalanda, **ITO, Ward-2(3), Biharshariff** Patna, Bihar Patna-803101 **(Appellant) (Respondent)** **PAN No. BOAPA8788J** **Vs.** **Assessee by** : S/Shri AK Rastogi Rakesh Kumar, ARs **Revenue by** : Shri Ashwani Kr. Singal, DR **Date of hear ing:** 28 .11 .2025 **Date of pronouncement:** 26 .02.2026 # **O R D E R** ## **Per Rajesh Kumar, AM:…

Chitrakoot Tradeline Private Limited, Kolkata vs. National Faceless Assessment Centre, Delhi

In the result, the appeal of the assessee is allowed

ITA 193/KOL/2025[2012-13]Status: DisposedITAT Kolkata26 Feb 2026AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Chitrakoot Tradeline Private Limited National Faceless Assessment C/O Agarwal Vishwanath & Centre, Associates, 2Nd Floor, E-Ramp, Jawaharlal Vs. 133/1/1A, S.N. Banerjee Road, Nehtru Road, New Delhi-110003 Pushkal Bhawan, 3 Rd Floor, Kolkata-700103, West Bengal (Appellant) (Respondent) Pan No. Aabcc3130H Assessee By : S/Shri Deep Agarwal & Shubhankar Ghosh, Ars Revenue By : Shri Santanu Ghosh, Dr Date Of Hearing: 22.01.2026 Date Of Pronouncement: 26.02.2026

For Appellant: S/Shri Deep Agarwal &For Respondent: Shri Santanu Ghosh, DR
Section 142(1)Section 143(3)Section 144BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM Chitrakoot Tradeline Private Limited National Faceless Assessment C/o Agarwal Vishwanath & Centre, Associates, 2nd Floor, E-Ramp, Jawaharlal Vs. 133/1/1A, S.N. Banerjee Road, Nehtru Road, New Delhi-110003 Pushkal Bhawan, 3 rd floor, Kolkata-700103, West Bengal (Appellant) (Respondent) PAN No. AABCC3130H Assessee by : S/Shri Deep Agarwal & Shubhankar Ghosh, ARs Revenue by : Shri Santanu Ghosh, DR Date of hearing: 22.01.2026 Date of pronouncement: 26.02.2026 O R D E R Per Rajesh Kumar, AM: This i…

Sagar Bothra, Howrah vs. NFAC, Delhi

In the result, the appeal of the assessee is allowed

ITA 2197/KOL/2025[2013-2014]Status: DisposedITAT Kolkata17 Feb 2026AY 2013-2014

Bench: Shri Rajesh Kumar, Am Sagar Bothra Nfac C/O Agarwal Vishwanath & The National Faceless Assessment Centre, 2 Nd Floor, E- Associates, 133/1/1A, S.N. Vs. Banerjee Road, Pushkal Bhawan, Ramp, Jawaharlal Nehru 3Rd Floor, Kolkata-700013, Wb Stadium, New Delhi-110003 (Appellant) (Respondent) Pan No. Anlpb4505H Assessee By : Shri Deep Agarwal, Ar Revenue By : Shri Pampa Ray, Dr Date Of Hearing: 29.01.2026 Date Of Pronouncement: 17.02.2026

For Appellant: Shri Deep Agarwal, ARFor Respondent: Shri Pampa Ray, DR
Section 142(1)Section 143(1)Section 148Section 151ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM Sagar Bothra NFAC C/o Agarwal Vishwanath & The National Faceless Assessment Centre, 2 nd Floor, E- Associates, 133/1/1A, S.N. Vs. Banerjee Road, Pushkal Bhawan, Ramp, Jawaharlal Nehru 3rd Floor, Kolkata-700013, WB Stadium, New Delhi-110003 (Appellant) (Respondent) PAN No. ANLPB4505H Assessee by : Shri Deep Agarwal, AR Revenue by : Shri Pampa Ray, DR Date of hearing: 29.01.2026 Date of pronouncement: 17.02.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order passed by the National…

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

…cision of the Hon’ble Delhi High Court & Hon’ble Calcutta High Court as well 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 di…

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

…ed the decision of the Hon’ble Delhi High Court & Hon’ble Calcutta High Court 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…

Haricharan Rathore, Ashok Nagar vs. Income Tax Officer, 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

…ed the decision of the Hon‟ble Delhi High Court & Hon‟ble Calcutta High Court 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…

Ashok Sahu, Jhansi vs. Income Tax Officer, Ward 2(3)(1), 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

…/2025 decision of the Hon‟ble Delhi High Court & Hon‟ble Calcutta High Court 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…

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

…ed the decision of the Hon’ble Delhi High Court & Hon’ble Calcutta High Court 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…

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

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

…/2025 decision of the Hon‟ble Delhi High Court & Hon‟ble Calcutta High Court 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…

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

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2879/Chny/2025 िनधा"रणवष"/Assessment Year: 2019-20 v. All India Insurance Pensioners- The ITO, Association, Non-Corp Ward-9(1), 133, L.I.C. Building, Chennai. Anna Salai, Chennai – 600 002. [PAN: AABAA 5177 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.R.V. Veeramani, CA ""यथ" क" ओर से /Respondent by…

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

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2867/Chny/2025 िनधा"रणवष"/Assessment Year: 2018-19 v. Wellcare International Hospital & The ITO, Research Institute Pvt. Ltd, Ward-1(1), Plot No.44 & 45, Anbil Nagar, Trichy. Airport, Tiruchirapalli – 620 008. [PAN: AABCW 0796 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms. R. Sumedha, Advocate for Ms…

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

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2853/Chny/2025 िनधा"रणवष"/Assessment Year: 2020-21 v. Vijayakumar Balaji The ITO, No. 11, Father Randy Street, Non-Corporate Ward-3(1), R.S. Puram, Coimbatore. Coimbatore – 541 002. [PAN: CMBPB 2558 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.S. Girish Kumar Advocate ""यथ" क" ओर से /Respondent by :…

Shanmugam Palanisamy, Keerambur vs. Income Tax Officer, Ward 2, 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

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2701/Chny/2025 िनधा"रणवष"/Assessment Year: 2020-21 v. Shanmugam Palanisamy, The ITO, New No. 2/51, Keerambur Post, Ward-2, Namakkal – 637 202. Namakkal. [PAN: AWBPS 4669 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.P.M.Kathir, Advocate ""यथ" क" ओर से /Respondent by : Mr. K.Ilaiyaraja, Addl.CIT : सुनव…

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

…आयकर अपीलीय अिधकरण, ’ सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2027/Chny/2025 िनधा"रणवष"/Assessment Year: 2015-16 v. Palanisamy Srilatha The ITO, 1/229, AMS Building, Salem Main, Ward-1(6), Akkamapet PO, Sankari Taluk, Salem. Salem – 637 301. [PAN: CMDPS 1495 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.S Sridhar, Adv (Erode) ""यथ" क" ओर से /Respondent by : Ms.…

Assistant Commissioner of Income Tax, Tirunelveli vs. Srinivasagam Selvamathan, Tuticorin

In the result, appeal filed by the revenue is dismissed

ITA 2654/CHNY/2025[2013]Status: DisposedITAT Chennai05 Jan 2026

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

For Appellant: Mr. SrinivasagamFor Respondent: Mr.Shiva Srinivas, CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2654/Chny/2025 िनधा"रण वष"/Assessment Year: 2013-14 v. The ACIT, Circle-1, Srinivasagam Selvamathan, Tirunelveli. 289-A, Sivanthakulam Road, Tuticorin-628 003. [PAN: AGUPS 2950 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) ""थ" की ओर से /Department by : Mr.Shiva Srinivas, CIT अपीलाथ" की ओर से/ Assessee by : Mr. Srinivasagam Selvamathan (a…

Sellandi Balasundaram, Namakkal vs. ITO, Ward-1, Namakkal

In the result, appeal filed by the assessee is allowed

ITA 2899/CHNY/2025[2020-21]Status: DisposedITAT Chennai23 Dec 2025AY 2020-21

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

For Appellant: Mr.T.S. Lakshmi VentatramanFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2899/Chny/2025 िनधा"रणवष"/Assessment Year: 2020-21 v. Sellandi Balasundaram, The ITO, 113, 1st Floor, KKP Vaiyapuri Ward 1 Building, Opp. Sanu Hotel, Namakkal. Salem Road, Namakkal – 637 001. [PAN: AIOPB 5219 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T.S. Lakshmi Ventatraman F.C.A. ( Virtual) ""यथ…

Krishnan Nagarajan, Salem vs. ITO, Ward-1(2), Salem

In the result, appeal filed by the assessee is allowed

ITA 2893/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Dec 2025AY 2018-19

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

For Appellant: Mr.T.S. LakshmiFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2893/Chny/2025 िनधा"रणवष"/Assessment Year: 2018-19 v. Krishnan Nagarajan, The ITO, 55/135, Gangai Street, Ward-1(2), Nedunchalai Nagar, Salem. Salem 636 005. [PAN: ADRPN 1950 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T.S. Lakshmi Venkatraman, F.C.A. (Virtual) ""यथ" क" ओर से /Respondent by : Mr. K.…

Komaripalayam Pacs Ltd., Namakkal vs. ITO, Ward-2., Namakkal

In the result, appeal filed by the assessee is allowed

ITA 2891/CHNY/2025[2019-20]Status: DisposedITAT Chennai23 Dec 2025AY 2019-20

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

For Appellant: Mr.T.S. Lakshmi VentatramanFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’ सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2891/Chny/2025 िनधा"रणवष"/Assessment Year: 2019-20 v. Komaripalayam PACS Ltd, The ITO, Komaripalayam Post, Ward 2 Namakkal – 637 015. Namakkal. [PAN: AAAAK 2718 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T.S. Lakshmi Ventatraman F.C.A. ( Virtual) ""यथ" क" ओर से /Respondent by : Mr. K.Ilaiyaraja,…

Vargheesh Sathish Kumar, Thiruvattar, Kanyakumari vs. Income Tax Officer, Ward-1, Nagercoil, Income Tax Office

In the result, appeal filed by the assessee is allowed

ITA 2886/CHNY/2025[2013-2014]Status: DisposedITAT Chennai23 Dec 2025AY 2013-2014

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

For Appellant: Mr.T. Vasudevan AdvocateFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2886/Chny/2025 िनधा"रणवष"/Assessment Year: 2013-14 v. Vargheesh Sathish Kumar The ITO, No. 4-75 Thiruvarampu, Ward 1, Thiruvattar, Kanyakumari – 629 183. Nagercoil. [PAN: CILPS 6439 J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.T. Vasudevan Advocate ""यथ" क" ओर से /Respondent by : Mr. K.Ilaiyaraja, Ad…

Sathishkumar Sasikala, Chennai vs. Income Tax Officer, Non Corporate Ward 7(3), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2855/CHNY/2025[2018-19]Status: DisposedITAT Chennai23 Dec 2025AY 2018-19

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

For Appellant: Ms. K. Vishwa PadmanabanFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2855/Chny/2025 िनधा"रणवष"/Assessment Year: 2018-19 v. Sathishkumar Sasikala, The ITO, No. 102, AP Plot, 3rd Street, Non Corporate Ward 7(3), Anna Nagar West, Chennai. Chennai – 600 101. [PAN: BHZPS 8240 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Ms. K. Vishwa Padmanaban C.A ""यथ" क" ओर से /Respondent…