ACIT, NUNAGAMBAKKAM vs. INTEGRATED SERVICE POINT LIMITED, ANNA NAGAR

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon'Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 Integrated Service Point Ltd., (Formerly Integrated Service Point Vs. Income Tax, Pvt. Ltd.,) The Dy./Asst. Commissioner Of Central Circle-2(4), 6C, 6Th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. Pan: Aaaci 9527P Chennai. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./ Ita Nos.1874, 1876 & 1879/Chny/2025 निर्धारण वर्ष / Assessment Years: 2016-17, 2019-20 & 2022-23 The Dy./Asst. Commissioner Of Integrated Service Point Ltd., Income Tax, Central Circle-2(4), Chennai. (Formerly Integrated Service Point Vs. Pvt. Ltd.,) 6C, 6Th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. Pan: Aaaci 9527P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. Y. Sridhar, Fca प्रत्यर्थी की ओर से /Revenue By Mr. Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख / Date Of Pronouncement 13.10.2025 30.12.2025 - : 2 -:

purchases are wholly bogus and should be disallowed is rejected. Additions under Sections 69A and 69C: 133. Regarding the additions made under sections 69A and 69C, the assessee has demonstrated that all such amounts are fully explained in the cash flow statement. All heads of income, other than the - : 55 -: ITA Nos.1881, 1882 & 1883/Chny/2025 ITA Nos.1874, 1876 & 1879/Chny/2025 Integrated Service

INTEGRATED SERVICE POINT LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(4), CHENNAI

Accordingly, the assessee’s appeals in ITA Nos. 1881, 1882, and 1883/Chny/2025 for A.Ys. 2016-17, 2019-20, and 2022-23 are allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 िनधा;रण वष; /Assessment Years: 2016-17, 2019-20 & 2022-23

purchases are wholly bogus and should be disallowed is rejected. Additions under Sections 69A and 69C: 133. Regarding the additions made under sections 69A and 69C, the assessee has demonstrated that all such amounts are fully explained in the cash flow statement. All heads of income, other than the :- 55 -: ITA Nos.1881, 1882 & 1883/Chny/2025 ITA Nos.1874, 1876 & 1879/Chny/2025 Integrated Service

ACIT, CHENNAI vs. INTEGRATED SERVICE POINT LIMITED, ANNA NAGAR

Accordingly, the assessee’s appeals in ITA Nos. 1881, 1882, and 1883/Chny/2025 for A.Ys. 2016-17, 2019-20, and 2022-23 are allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 िनधा;रण वष; /Assessment Years: 2016-17, 2019-20 & 2022-23

purchases are wholly bogus and should be disallowed is rejected. Additions under Sections 69A and 69C: 133. Regarding the additions made under sections 69A and 69C, the assessee has demonstrated that all such amounts are fully explained in the cash flow statement. All heads of income, other than the :- 55 -: ITA Nos.1881, 1882 & 1883/Chny/2025 ITA Nos.1874, 1876 & 1879/Chny/2025 Integrated Service

SMT. SHARMILA S. JAIN,,CHENNAI vs. DCIT, CC - 2 (1),, CHENNAI

2400/CHNY/2019

Bench: Shri Mahavir Singhand Dr. M.L. Meena

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

Bench: Shri Mahavir Singhand Dr. M.L. Meena

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

Bench: Shri Mahavir Singhand Dr. M.L. Meena

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

Bench: Shri Mahavir Singhand Dr. M.L. Meena

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

SMT. SHARMILA S. JAIN,,CHENNAI vs. DCIT, CC - 2 (1),, CHENNAI

2400/CHNY/2019

Bench: Shri Mahavir Singhand Dr. M.L. Meena

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

Bench: Shri Mahavir Singhand Dr. M.L. Meena

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

Bench: Shri Mahavir Singhand Dr. M.L. Meena

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

Bench: Shri Mahavir Singhand Dr. M.L. Meena

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

Bench: Shri Mahavir Singhand Dr. M.L. Meena

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

Bench: Shri Mahavir Singhand Dr. M.L. Meena

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

Bench: Shri Mahavir Singhand Dr. M.L. Meena

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

Bench: Shri Mahavir Singhand Dr. M.L. Meena

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

Bench: Shri Mahavir Singhand Dr. M.L. Meena

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

Bench: Shri Mahavir Singhand Dr. M.L. Meena

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

Bench: Shri Mahavir Singhand Dr. M.L. Meena

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

Bench: Shri Mahavir Singhand Dr. M.L. Meena

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that