YRCE Educare Pvt. Ltd. v. ACIT

126 ITR (Trib) 609Income Tax Appellate Tribunal2025#2612 most cited

What is YRCE Educare Pvt. Ltd. v. ACIT authority for?

Combined approvals under Section 153D for search assessments are contrary to statutory requirements and therefore vitiate the assessment proceedings.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2026 to 2026.

Also referred to as

YRCE Educare Pvt. Ltd. v. ACIT · Section 153D approval · combined approvals · vitiation of assessment · search assessment · validity of approval · statutory requirement · non-application of mind 153D · assessment proceedings invalid · prior approval for assessment

Sections most often in play

Section 153CSection 144Section 143(3)Section 115BBESection 153ASection 292CSection 153DSection 132

Issues it is cited on

section 158bdincome tax settlement commissionsection 144asection 269ssspecified authorityblock periodsection 292csection 158bsection 153a(1)section 158non-application of mindsection 119

Judgments citing YRCE Educare Pvt. Ltd. v. ACIT

L Karuppusamy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 224/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…(ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre v. ACIT [2025] 175 taxmann.com 951 (ITAT Nagpur); • YRCE Educare Pvt. Ltd. v. ACIT [2025] 8 TMI 1363 (ITAT Nagpur); • Kehar Singh v. DCIT [2025] 126 ITR (Trib) 609 (Delhi); • Apple Commodities Ltd. v. DCIT [2025] 126 ITR (Trib) 623 (Delhi); • Pushpanjani Construction P. Ltd. v. DCIT [2025] 128 ITR (Trib) 201 (Del); • PCIT v. Believe Constructions (P.) Ltd. [2025] 180 taxmann.com 63 (Del); and • Dheeraj Chaudhary v. ACIT [2025] 178 taxmann.com 360 (Delhi Trib.). 35. The ld.AR further submitted that th…

P Kuppuchamy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 223/CHNY/2025[2014-15]Status: DisposedITAT Chennai09 Feb 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) V. The Acit, Central Circle-3, Coimbatore. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) V. The Acit, Central Circle-3, Coimbatore. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…(ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre v. ACIT [2025] 175 taxmann.com 951 (ITAT Nagpur); • YRCE Educare Pvt. Ltd. v. ACIT [2025] 8 TMI 1363 (ITAT Nagpur); • Kehar Singh v. DCIT [2025] 126 ITR (Trib) 609 (Delhi); • Apple Commodities Ltd. v. DCIT [2025] 126 ITR (Trib) 623 (Delhi); • Pushpanjani Construction P. Ltd. v. DCIT [2025] 128 ITR (Trib) 201 (Del); • PCIT v. Believe Constructions (P.) Ltd. [2025] 180 taxmann.com 63 (Del); and • Dheeraj Chaudhary v. ACIT [2025] 178 taxmann.com 360 (Delhi Trib.). 35. The ld.AR further submitted that th…

M/S. P.P. Financiers, Chennai vs. ACIT, Central Circle-3, Coimbatore

ITA 222/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निधारण वष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निधारण वष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निधारण वष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निधारण वष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 िनधारण वष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 िनधारण वष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…TAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre v. ACIT [2025] 175 taxmann.com 951 (ITAT Nagpur); • YRCE Educare Pvt. Ltd. v. ACIT [2025] 8 TMI 1363 (ITAT Nagpur); • Kehar Singh v. DCIT [2025] 126 ITR (Trib) 609 (Delhi); • Apple Commodities Ltd. v. DCIT [2025] 126 ITR (Trib) 623 (Delhi); • Pushpanjani Construction P. Ltd. v. DCIT [2025] 128 ITR (Trib) 201 (Del); • PCIT v. Believe Constructions (P.) Ltd. [2025] 180 taxmann.com 63 (Del); and • Dheeraj Chaudhary v. ACIT [2025] 178 taxmann.com 360 (Delhi Trib.). 35. The ld.AR further submitted that…

M/S. P.P. Financiers, Chennai vs. ACIT, Central Circle-3, Chennai

ITA 221/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 नधारण वष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 नधारण वष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 नधारण वष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 नधारण वष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 िनधारण वष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 िनधारण वष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…(ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre v. ACIT [2025] 175 taxmann.com 951 (ITAT Nagpur); • YRCE Educare Pvt. Ltd. v. ACIT [2025] 8 TMI 1363 (ITAT Nagpur); • Kehar Singh v. DCIT [2025] 126 ITR (Trib) 609 (Delhi); • Apple Commodities Ltd. v. DCIT [2025] 126 ITR (Trib) 623 (Delhi); • Pushpanjani Construction P. Ltd. v. DCIT [2025] 128 ITR (Trib) 201 (Del); • PCIT v. Believe Constructions (P.) Ltd. [2025] 180 taxmann.com 63 (Del); and • Dheeraj Chaudhary v. ACIT [2025] 178 taxmann.com 360 (Delhi Trib.). 35. The ld.AR further submitted that th…

M/S. P.P. Financiers, Chennai vs. ACIT, Central Circle-3, Coimbatore

ITA 219/CHNY/2025[2015-16]Status: DisposedITAT Chennai09 Feb 2026AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रथय/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (प्रथय/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…(ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre v. ACIT [2025] 175 taxmann.com 951 (ITAT Nagpur); • YRCE Educare Pvt. Ltd. v. ACIT [2025] 8 TMI 1363 (ITAT Nagpur); • Kehar Singh v. DCIT [2025] 126 ITR (Trib) 609 (Delhi); • Apple Commodities Ltd. v. DCIT [2025] 126 ITR (Trib) 623 (Delhi); • Pushpanjani Construction P. Ltd. v. DCIT [2025] 128 ITR (Trib) 201 (Del); • PCIT v. Believe Constructions (P.) Ltd. [2025] 180 taxmann.com 63 (Del); and • Dheeraj Chaudhary v. ACIT [2025] 178 taxmann.com 360 (Delhi Trib.). 35. The ld.AR further submitted that th…

P Kuppuchamy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 217/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

…(ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre v. ACIT [2025] 175 taxmann.com 951 (ITAT Nagpur); • YRCE Educare Pvt. Ltd. v. ACIT [2025] 8 TMI 1363 (ITAT Nagpur); • Kehar Singh v. DCIT [2025] 126 ITR (Trib) 609 (Delhi); • Apple Commodities Ltd. v. DCIT [2025] 126 ITR (Trib) 623 (Delhi); • Pushpanjani Construction P. Ltd. v. DCIT [2025] 128 ITR (Trib) 201 (Del); • PCIT v. Believe Constructions (P.) Ltd. [2025] 180 taxmann.com 63 (Del); and • Dheeraj Chaudhary v. ACIT [2025] 178 taxmann.com 360 (Delhi Trib.). 35. The ld.AR further submitted that t…

P Kuppuchamy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 215/CHNY/2025[2015-16]Status: DisposedITAT Chennai09 Feb 2026AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) V. The Acit, Central Circle-3, Coimbatore. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) V. The Acit, Central Circle-3, Coimbatore. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…(ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre v. ACIT [2025] 175 taxmann.com 951 (ITAT Nagpur); • YRCE Educare Pvt. Ltd. v. ACIT [2025] 8 TMI 1363 (ITAT Nagpur); • Kehar Singh v. DCIT [2025] 126 ITR (Trib) 609 (Delhi); • Apple Commodities Ltd. v. DCIT [2025] 126 ITR (Trib) 623 (Delhi); • Pushpanjani Construction P. Ltd. v. DCIT [2025] 128 ITR (Trib) 201 (Del); • PCIT v. Believe Constructions (P.) Ltd. [2025] 180 taxmann.com 63 (Del); and • Dheeraj Chaudhary v. ACIT [2025] 178 taxmann.com 360 (Delhi Trib.). 35. The ld.AR further submitted that th…

P Palanisamy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 214/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Feb 2026AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…(ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre v. ACIT [2025] 175 taxmann.com 951 (ITAT Nagpur); • YRCE Educare Pvt. Ltd. v. ACIT [2025] 8 TMI 1363 (ITAT Nagpur); • Kehar Singh v. DCIT [2025] 126 ITR (Trib) 609 (Delhi); • Apple Commodities Ltd. v. DCIT [2025] 126 ITR (Trib) 623 (Delhi); • Pushpanjani Construction P. Ltd. v. DCIT [2025] 128 ITR (Trib) 201 (Del); • PCIT v. Believe Constructions (P.) Ltd. [2025] 180 taxmann.com 63 (Del); and • Dheeraj Chaudhary v. ACIT [2025] 178 taxmann.com 360 (Delhi Trib.). 35. The ld.AR further submitted that th…

P. Palanisamy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 213/CHNY/2025[2014-15]Status: DisposedITAT Chennai09 Feb 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…(ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre v. ACIT [2025] 175 taxmann.com 951 (ITAT Nagpur); • YRCE Educare Pvt. Ltd. v. ACIT [2025] 8 TMI 1363 (ITAT Nagpur); • Kehar Singh v. DCIT [2025] 126 ITR (Trib) 609 (Delhi); • Apple Commodities Ltd. v. DCIT [2025] 126 ITR (Trib) 623 (Delhi); • Pushpanjani Construction P. Ltd. v. DCIT [2025] 128 ITR (Trib) 201 (Del); • PCIT v. Believe Constructions (P.) Ltd. [2025] 180 taxmann.com 63 (Del); and • Dheeraj Chaudhary v. ACIT [2025] 178 taxmann.com 360 (Delhi Trib.). 35. The ld.AR further submitted that th…

P Palanisamy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 212/CHNY/2025[2013-14]Status: DisposedITAT Chennai09 Feb 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रयथ/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (प्रयथ/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…(ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre v. ACIT [2025] 175 taxmann.com 951 (ITAT Nagpur); • YRCE Educare Pvt. Ltd. v. ACIT [2025] 8 TMI 1363 (ITAT Nagpur); • Kehar Singh v. DCIT [2025] 126 ITR (Trib) 609 (Delhi); • Apple Commodities Ltd. v. DCIT [2025] 126 ITR (Trib) 623 (Delhi); • Pushpanjani Construction P. Ltd. v. DCIT [2025] 128 ITR (Trib) 201 (Del); • PCIT v. Believe Constructions (P.) Ltd. [2025] 180 taxmann.com 63 (Del); and • Dheeraj Chaudhary v. ACIT [2025] 178 taxmann.com 360 (Delhi Trib.). 35. The ld.AR further submitted that th…

P Palanismay, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 211/CHNY/2025[2012-13]Status: DisposedITAT Chennai09 Feb 2026AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…(ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre v. ACIT [2025] 175 taxmann.com 951 (ITAT Nagpur); • YRCE Educare Pvt. Ltd. v. ACIT [2025] 8 TMI 1363 (ITAT Nagpur); • Kehar Singh v. DCIT [2025] 126 ITR (Trib) 609 (Delhi); • Apple Commodities Ltd. v. DCIT [2025] 126 ITR (Trib) 623 (Delhi); • Pushpanjani Construction P. Ltd. v. DCIT [2025] 128 ITR (Trib) 201 (Del); • PCIT v. Believe Constructions (P.) Ltd. [2025] 180 taxmann.com 63 (Del); and • Dheeraj Chaudhary v. ACIT [2025] 178 taxmann.com 360 (Delhi Trib.). 35. The ld.AR further submitted that th…

P. Palanisamy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 210/CHNY/2025[2011-12]Status: DisposedITAT Chennai09 Feb 2026AY 2011-12

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथी/Appellant) (प्र] )/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan:Aahfp 0288 L] (अपीलाथी/Appellant) (प्र] /Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…(ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre v. ACIT [2025] 175 taxmann.com 951 (ITAT Nagpur); • YRCE Educare Pvt. Ltd. v. ACIT [2025] 8 TMI 1363 (ITAT Nagpur); • Kehar Singh v. DCIT [2025] 126 ITR (Trib) 609 (Delhi); • Apple Commodities Ltd. v. DCIT [2025] 126 ITR (Trib) 623 (Delhi); • Pushpanjani Construction P. Ltd. v. DCIT [2025] 128 ITR (Trib) 201 (Del); • PCIT v. Believe Constructions (P.) Ltd. [2025] 180 taxmann.com 63 (Del); and • Dheeraj Chaudhary v. ACIT [2025] 178 taxmann.com 360 (Delhi Trib.). 35. The ld.AR further submitted that th…

M/S. P.P.Financiers, Dindigul vs. ACIT, Central Circle-3, Coimbatore

ITA 208/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

…(ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre v. ACIT [2025] 175 taxmann.com 951 (ITAT Nagpur); • YRCE Educare Pvt. Ltd. v. ACIT [2025] 8 TMI 1363 (ITAT Nagpur); • Kehar Singh v. DCIT [2025] 126 ITR (Trib) 609 (Delhi); • Apple Commodities Ltd. v. DCIT [2025] 126 ITR (Trib) 623 (Delhi); • Pushpanjani Construction P. Ltd. v. DCIT [2025] 128 ITR (Trib) 201 (Del); • PCIT v. Believe Constructions (P.) Ltd. [2025] 180 taxmann.com 63 (Del); and • Dheeraj Chaudhary v. ACIT [2025] 178 taxmann.com 360 (Delhi Trib.). 35. The ld.AR further submitted that t…

P.P. Financiers, Dindigul vs. ACIT, Central Circle-3, Coimbatore

ITA 203/CHNY/2025[2013-14]Status: DisposedITAT Chennai09 Feb 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 नधारण वष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 नधारण वष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 नधारण वष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 नधारण वष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 िनधारण वष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 िनधारण वष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre v. ACIT [2025] 175 taxmann.com 951 (ITAT Nagpur); • YRCE Educare Pvt. Ltd. v. ACIT [2025] 8 TMI 1363 (ITAT Nagpur); • Kehar Singh v. DCIT [2025] 126 ITR (Trib) 609 (Delhi); • Apple Commodities Ltd. v. DCIT [2025] 126 ITR (Trib) 623 (Delhi); • Pushpanjani Construction P. Ltd. v. DCIT [2025] 128 ITR (Trib) 201 (Del); • PCIT v. Believe Constructions (P.) Ltd. [2025] 180 taxmann.com 63 (Del); and • Dheeraj Chaudhary v. ACIT [2025] 178 taxmann.com 360 (Delhi Trib.). 35. The ld.AR further submitted…

P.P. Financiers, Dindigul vs. ACIT, Central Circle-3, Coimbatore

ITA 202/CHNY/2025[2012-13]Status: DisposedITAT Chennai09 Feb 2026AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

…Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre v. ACIT [2025] 175 taxmann.com 951 (ITAT Nagpur); • YRCE Educare Pvt. Ltd. v. ACIT [2025] 8 TMI 1363 (ITAT Nagpur); • Kehar Singh v. DCIT [2025] 126 ITR (Trib) 609 (Delhi); • Apple Commodities Ltd. v. DCIT [2025] 126 ITR (Trib) 623 (Delhi); • Pushpanjani Construction P. Ltd. v. DCIT [2025] 128 ITR (Trib) 201 (Del); • PCIT v. Believe Constructions (P.) Ltd. [2025] 180 taxmann.com 63 (Del); and • Dheeraj Chaudhary v. ACIT [2025] 178 taxmann.com 360 (Delhi Trib.). 35. The ld.AR further submitte…

P.P.Financiers, Dindigul vs. ACIT, Central Circle-3, Coimbatore

ITA 201/CHNY/2025[2011-12]Status: DisposedITAT Chennai09 Feb 2026AY 2011-12

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

…AT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre v. ACIT [2025] 175 taxmann.com 951 (ITAT Nagpur); • YRCE Educare Pvt. Ltd. v. ACIT [2025] 8 TMI 1363 (ITAT Nagpur); • Kehar Singh v. DCIT [2025] 126 ITR (Trib) 609 (Delhi); • Apple Commodities Ltd. v. DCIT [2025] 126 ITR (Trib) 623 (Delhi); • Pushpanjani Construction P. Ltd. v. DCIT [2025] 128 ITR (Trib) 201 (Del); • PCIT v. Believe Constructions (P.) Ltd. [2025] 180 taxmann.com 63 (Del); and • Dheeraj Chaudhary v. ACIT [2025] 178 taxmann.com 360 (Delhi Trib.). 35. The ld.AR further submitted th…

M/S. P.P. Financiers, Chennai vs. ACIT, Central Circle-3, Coimbatore

ITA 200/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Feb 2026AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…(ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre v. ACIT [2025] 175 taxmann.com 951 (ITAT Nagpur); • YRCE Educare Pvt. Ltd. v. ACIT [2025] 8 TMI 1363 (ITAT Nagpur); • Kehar Singh v. DCIT [2025] 126 ITR (Trib) 609 (Delhi); • Apple Commodities Ltd. v. DCIT [2025] 126 ITR (Trib) 623 (Delhi); • Pushpanjani Construction P. Ltd. v. DCIT [2025] 128 ITR (Trib) 201 (Del); • PCIT v. Believe Constructions (P.) Ltd. [2025] 180 taxmann.com 63 (Del); and • Dheeraj Chaudhary v. ACIT [2025] 178 taxmann.com 360 (Delhi Trib.). 35. The ld.AR further submitted that th…

P. Palanisamy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 1121/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…(ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre v. ACIT [2025] 175 taxmann.com 951 (ITAT Nagpur); • YRCE Educare Pvt. Ltd. v. ACIT [2025] 8 TMI 1363 (ITAT Nagpur); • Kehar Singh v. DCIT [2025] 126 ITR (Trib) 609 (Delhi); • Apple Commodities Ltd. v. DCIT [2025] 126 ITR (Trib) 623 (Delhi); • Pushpanjani Construction P. Ltd. v. DCIT [2025] 128 ITR (Trib) 201 (Del); • PCIT v. Believe Constructions (P.) Ltd. [2025] 180 taxmann.com 63 (Del); and • Dheeraj Chaudhary v. ACIT [2025] 178 taxmann.com 360 (Delhi Trib.). 35. The ld.AR further submitted that th…

P. Palanisamy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 1119/CHNY/2025[2015-16]Status: DisposedITAT Chennai09 Feb 2026AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 िनधारण वष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 िनधारण वष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रयथ/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 िनधारण वष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 िनधारण वष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 िनधारण वष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (प्रयथ/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 िनधारण वष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…(ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre v. ACIT [2025] 175 taxmann.com 951 (ITAT Nagpur); • YRCE Educare Pvt. Ltd. v. ACIT [2025] 8 TMI 1363 (ITAT Nagpur); • Kehar Singh v. DCIT [2025] 126 ITR (Trib) 609 (Delhi); • Apple Commodities Ltd. v. DCIT [2025] 126 ITR (Trib) 623 (Delhi); • Pushpanjani Construction P. Ltd. v. DCIT [2025] 128 ITR (Trib) 201 (Del); • PCIT v. Believe Constructions (P.) Ltd. [2025] 180 taxmann.com 63 (Del); and • Dheeraj Chaudhary v. ACIT [2025] 178 taxmann.com 360 (Delhi Trib.). 35. The ld.AR further submitted that th…

M/S. P.P. Financiers, Karur vs. ACIT, Central Circle-3, Coimbatore

ITA 3392/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…(ITAT Chandigarh); • ZTA Infratech Pvt. Ltd. v. DCIT/ACIT [2025] 10 TMI 143 (ITAT Delhi); • Umesh Sadashiv Thakre v. ACIT [2025] 175 taxmann.com 951 (ITAT Nagpur); • YRCE Educare Pvt. Ltd. v. ACIT [2025] 8 TMI 1363 (ITAT Nagpur); • Kehar Singh v. DCIT [2025] 126 ITR (Trib) 609 (Delhi); • Apple Commodities Ltd. v. DCIT [2025] 126 ITR (Trib) 623 (Delhi); • Pushpanjani Construction P. Ltd. v. DCIT [2025] 128 ITR (Trib) 201 (Del); • PCIT v. Believe Constructions (P.) Ltd. [2025] 180 taxmann.com 63 (Del); and • Dheeraj Chaudhary v. ACIT [2025] 178 taxmann.com 360 (Delhi Trib.). 35. The ld.AR further submitted that th…