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“income tax settlement commission”

Settlement & AmnestyChapter XIX-AChapter XIX-A448 judgments

M/S PUMARTH INFRASTRUCTURE PRIVATE LIMITED,INDORE vs. THE ASSTT COMMISSIONER OF INCOME TAX CIRCLE - 4(1), AAYKAR BHAWAN, INDORE

Appeals are allowed for statistical purposes

ITA 766/IND/2024[2009 -2010]Status: DisposedITAT Indore27 Feb 2026

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 132Section 153ASection 271(1)(c)Section 40A(3)

amounting to Rs. 8,00,000/- alleging concealment of income despite the fact that the Assessee has disclosed income before Hon'ble Income Tax Settlement Commission. c. The order passed u/s 250 on 30/08/2024 for A.Y. 2009-10 by CIT(Appeals)-3 Bhopal upholding the penalty ... amounting to Rs. 8,00,000/- alleging concealment of income despite the fact that assessee has disclosed income before Hon'ble Income Tax Settlement Commission. I have considered the facts of the case, material evidences on record and to the facts and findings of the AO and the decision

M/S PUMARTH INFRASTRUCTURE PRIVATE LIMITED,INDORE vs. THE ASSTT COMMISSIONER OF INCOME TAX CIRCLE 4(1), AAYKAR BHAWAN, INDORE

Appeals are allowed for statistical purposes

ITA 765/IND/2024[2011-12]Status: DisposedITAT Indore27 Feb 2026AY 2011-12
Section 132Section 153ASection 271(1)(c)Section 40A(3)

amounting to Rs. 8,00,000/- alleging\nconcealment of income despite the fact that the Assessee has disclosed\nincome before Hon'ble Income Tax Settlement Commission.\nC.\nThe order passed u/s 250 on 30/08/2024 for A.Y. 2009-10 by\nCIT(Appeals)-3 Bhopal upholding the penalty ... impugned order, in Para 3.1 as well\nas 3.2.2, that the assessee did not produce the order issued by the Hon'ble\n'Income-tax Settlement Commission' or any documentary evidence to\nindicate any order by Hon'ble 'Income-tax Settlement Commission'. In fact,\nby citing this reason

M/S PUMARTH INFRASTRUCTURE,INDORE vs. THE ASST COMMISSIONER IF INCOME TAX CIRCLE 4(1), AAYKAR BHAWAN , INDORE

Appeals are allowed for statistical purposes

ITA 757/IND/2024[2010 -11]Status: DisposedITAT Indore27 Feb 2026

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 132Section 153ASection 271(1)(c)Section 40A(3)

amounting to Rs. 8,00,000/- alleging concealment of income despite the fact that the Assessee has disclosed income before Hon'ble Income Tax Settlement Commission. c. The order passed u/s 250 on 30/08/2024 for A.Y. 2009-10 by CIT(Appeals)-3 Bhopal upholding the penalty ... amounting to Rs. 8,00,000/- alleging concealment of income despite the fact that assessee has disclosed income before Hon'ble Income Tax Settlement Commission. I have considered the facts of the case, material evidences on record and to the facts and findings of the AO and the decision

CHARAK HELTH CARE & RURAL DEVELOPMENT SOCIETY,LUCKNOW vs. DCIT-CC-2, LUCKNOW

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 412/LKW/2024[2013-14]Status: DisposedITAT Lucknow27 Feb 2026AY 2013-14

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Suyash Agarwal, AdvFor Respondent: Sh. Vachaspati Tripathi, CIT DR
Section 11Section 12ASection 143(1)Section 234ASection 250

that the expenses made out of its gross receipts related towards the construction of hospital building, which had already been verified during the Income Tax Settlement Commission proceedings of Dr. Gautam Kumar Singh and the other expenditure was relating to day to day charitable activities of the institution, in respect

BEENA KANDARPKUMAR PARIKH,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, the appeal of the asessee is allowed in above terms

ITA 393/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad23 Feb 2026AY 2015-16

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. AdvocateFor Respondent: Shri Rohit Aasudani, Sr. DR
Section 250Section 69

ITAT held that "the AO has not taken cognisance of the disclosure made by H N Safal group before the Income Tax Settlement commission wherein no statement of that entity that the asseessee had paid alleged on-money. The contention of the Ld. AR appears to be genuine

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

आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार

P KUPPUCHAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

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

{"clean_text": "आयकर अपीलीय अधिकरण, ’सी’ यायपीठ, चेनई।\nIN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI\nश्री मनु कुमार

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

{ "clean_text": "आयकर अपीलीय अधिकरण, ’सी’ यायपीठ, चेनई।\nIN THE INCOME TAX APPELLATE TRIBUNAL \n‘C’ BENCH: CHENNAI \nश्री मनु

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

{"clean_text": "आयकर अपीलीय अधिकरण, ’सी’ यायपीठ, चेनई।\nIN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI\nश्री मनु कुमार

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

{"clean_text": "आयकर अपीलीय अधिकरण, ’सी’ यायपीठ, चेनई।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n‘C’ BENCH: CHENNAI\nश्री मनु

P KUPPUCHAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

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

{ "clean_text": "आयकर अपीलीय अधिकरण, ’सी’ यायपीठ, चेनई।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n‘C’ BENCH: CHENNAI\n\nश्री

P KUPPUCHAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3, , COIMBATORE

ITA 216/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Feb 2026AY 2016-17

{ "clean_text": "आयकर अपीलीय अधिकरण, 'सी' यायपीठ, चेन्नै। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री मनु कुमार

P KUPPUCHAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

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

{"clean_text": "आयकर अपीलीय अधिकरण, ‘सी’ न्यायपीठ, चेन्नई।\nIN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI\nश्री मन् कुमार

P PALANISAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

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

{ "clean_text": "आयकर अपीलीय अधिकरण, ‘सी’ यायपीठ, चेनई।\nIN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI\nश्री मन्नु कुमार

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

आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार

P PALANISAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3, COIMBATORE

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

{ "clean_text": "आयकर अपीलीय अधिकरण, ‘सी’ यायपीठ, चेनई।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n‘C’ BENCH: CHENNAI\nश्री मनु

P PALANISMAY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

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

{"clean_text": "आयकर अपीलीय अधिकरण, ‘सी’ यायपीठ, चेनई।\nIN THE INCOME TAX APPELLATE TRIBUNAL \n‘C’ BENCH: CHENNAI \nश्री मनु

P. PALANISAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

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

{"clean_text": "आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नै।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n'C' BENCH: CHENNAI\nश्री मनु

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

{"clean_text": "आयकर अपीलीय अधिकरण, ’सी’ यायपीठ, चेनई।\nIN THE INCOME TAX APPELLATE TRIBUNAL \n‘C’ BENCH: CHENNAI \n\nश्री

P.P. FINANCIERS,DINDIGUL vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

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

{ "clean_text": "आयकर अपीलय अधकरण, ’सी’ यायपीठ, चेनई।\nIN THE INCOME TAX APPELLATE TRIBUNAL \n‘C’ BENCH: CHENNAI \nी मनु

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