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

148 of the Act, which lacks jurisdiction, as the prescribe authority, as specified u/s 151 of the Act did not approve the same. :- 60 -: ITA Nos.1881, 1882 & 1883/Chny/2025 ITA Nos.1874, 1876 & 1879/Chny/2025 Integrated Service Point Ltd. 3. Adjudication of disallowance at 20% of alleged bogus purchases as against appellant’s voluntary disallowance of 12% in ROI u/s 148

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

148 of the Act, which lacks jurisdiction, as the prescribe authority, as specified u/s 151 of the Act did not approve the same. :- 60 -: ITA Nos.1881, 1882 & 1883/Chny/2025 ITA Nos.1874, 1876 & 1879/Chny/2025 Integrated Service Point Ltd. 3. Adjudication of disallowance at 20% of alleged bogus purchases as against appellant’s voluntary disallowance of 12% in ROI u/s 148

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

purchase expenses represent asset as per the\nExplanation 2 to section 153A of the Act.\n6.3.19\nAt this juncture, it is appropriate to analyse the Explanation 2\nto section 153A of the Act which describes the inclusions in the term\nAsset in the Act. The undersigned is of the view that an asset represents\nan economic resource, either immovable

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

purchase expenses represent asset as per the\nExplanation 2 to section 153A of the Act.\n6.3.19 At this juncture, it is appropriate to analyse the Explanation 2\nto section 153A of the Act which describes the inclusions in the term\nAsset in the Act. The undersigned is of the view that an asset represents\nan economic resource, either immovable

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

purchase expenses represent asset as per the\nExplanation 2 to section 153A of the Act.\n6.3.19 At this juncture, it is appropriate to analyse the Explanation 2\nto section 153A of the Act which describes the inclusions in the term\nAsset in the Act. The undersigned is of the view that an asset represents\nan economic resource, either immovable

SOUTHERN AGRIFURANE INDUSTRIES PVT.. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2), CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

purchase expenses represent asset as per the\nExplanation 2 to section 153A of the Act.\n6.3.19 At this juncture, it is appropriate to analyse the Explanation 2\nto section 153A of the Act which describes the inclusions in the term\nAsset in the Act. The undersigned is of the view that an asset represents\nan economic resource, either immovable

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

purchase expenses represent asset as per the\nExplanation 2 to section 153A of the Act.\n6.3.19 At this juncture, it is appropriate to analyse the Explanation 2\nto section 153A of the Act which describes the inclusions in the term\nAsset in the Act. The undersigned is of the view that an asset represents\nan economic resource, either immovable

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 (2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

purchase expenses represent asset as per the\nExplanation 2 to section 153A of the Act.\n6.3.19 At this juncture, it is appropriate to analyse the Explanation 2\nto section 153A of the Act which describes the inclusions in the term\nAsset in the Act. The undersigned is of the view that an asset represents\nan economic resource, either immovable

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

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

148.\n3.1 On facts and under the circumstances of the case, the learned\nCommissioner of Income Tax (Appeals)-19, Chennai erred in\nadjudicating the disallowances at 20% of the alleged bogus\npurchases, which is over and above the disallowances of 12% on\nalleged bogus purchases voluntarily returned by the appellant in\nROI u/s.148 for the impugned AY 2019-20.\n3.2

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

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

bogus\npurchases as against appellant's voluntary disallowance of 12% in\nROI u/s 148.\n3.1 On facts and under the circumstances of the case, the learned\nCommissioner of Income Tax (Appeals)-19, Chennai erred in\nadjudicating the disallowances at 20% of the alleged bogus\npurchases, which is over and above the disallowances of 12% on\nalleged bogus purchases voluntarily returned

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

148 of the Act, which lacks\njurisdiction, as the prescribe authority, as specified u/s 151 of the\nAct did not approve the same.\n- : 60 -:\nITA Nos.1881, 1882 & 1883/Chny/2025\nITA Nos.1874, 1876 & 1879/Chny/2025\nIntegrated Service Point Ltd.\n3. Adjudication of disallowance_at_20% of alleged bogus\npurchases as against appellant's voluntary disallowance of 12% in\nROI u/s 148.\n3.1

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

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

148 of the Act, which lacks\njurisdiction, as the prescribe authority, as specified u/s 151 of the\nAct did not approve the same.\n:- 59 -:\nITA Nos.1881, 1882 & 1883/Chny/2025\nITA Nos.1874, 1876 & 1879/Chny/2025\nIntegrated Service Point Ltd.\n3. Adjudication of disallowance_at_20% of alleged bogus\npurchases as against appellant's voluntary disallowance of 12% in\nROI u/s 148.\n3.1

GUNASEKARAN MANNAR,VILLUPURAM vs. ASST. COMMISSIONER OF INCOME TAX, CHENNAI

In the result, all the appeals filed by the assessee are allowed

2) and 142(1) were issued electronically on\nvarious dates and the assessee furnished details and submissions in\nresponse on 13.12.2023, 02.02.2024, and 16.02.2024. The AO also held\nthat the income disclosed in the return filed in response to Section 148 is\nliable to be taxed under Section 115BBE r.w.s. 69A of the Act, being\nincome allegedly uncovered pursuant

SEETHADEVI,ERODE vs. ACIT, CENTRAL CIRCLE-3, , COIMBATORE

In the result, all the appeals of the assessee are allowed

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2206, 2204 & 2207/Chny/2025 िनधा#रण वष# /Assessment Years: 2018-19, 2019-20 & 2021-22

purchase transactions which substantiates that the assessee has raised bogus sales invoices. The assessee is in appeal before the Tribunal against the order of the CIT(A). The assessee raised various grounds contending the addition made on merits. The assessee also raised additional ground vide letter dated 01.12.2025 contending that the notice issued u/s. 153C

SUNDARASAMY KOHILA,TIRUPPUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

In the result, all the appeals of the assessee are allowed

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2206, 2204 & 2207/Chny/2025 िनधा#रण वष# /Assessment Years: 2018-19, 2019-20 & 2021-22

purchase transactions which substantiates that the assessee has raised bogus sales invoices. The assessee is in appeal before the Tribunal against the order of the CIT(A). The assessee raised various grounds contending the addition made on merits. The assessee also raised additional ground vide letter dated 01.12.2025 contending that the notice issued u/s. 153C

SUNDARASAMY REP. BY KOKILA,TIRUPPUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

In the result, all the appeals of the assessee are allowed

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2206, 2204 & 2207/Chny/2025 िनधा#रण वष# /Assessment Years: 2018-19, 2019-20 & 2021-22

purchase transactions which substantiates that the assessee has raised bogus sales invoices. The assessee is in appeal before the Tribunal against the order of the CIT(A). The assessee raised various grounds contending the addition made on merits. The assessee also raised additional ground vide letter dated 01.12.2025 contending that the notice issued u/s. 153C

EVERYEADY SPINNING MILLS PRIVATE LIMITED,TRIUPUR vs. ACIT, CENTRAL CRICLE 3, COIMBATORE, COIMBATORE

In the result, all the appeals of the assessee are allowed

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2206, 2204 & 2207/Chny/2025 िनधा#रण वष# /Assessment Years: 2018-19, 2019-20 & 2021-22

purchase transactions which substantiates that the assessee has raised bogus sales invoices. The assessee is in appeal before the Tribunal against the order of the CIT(A). The assessee raised various grounds contending the addition made on merits. The assessee also raised additional ground vide letter dated 01.12.2025 contending that the notice issued u/s. 153C

ARUNRAJ,ERODE vs. ACIT, CENTRAL CIRC 3, CBE, COIMBATORE

In the result, all the appeals of the assessee are allowed

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2206, 2204 & 2207/Chny/2025 िनधा#रण वष# /Assessment Years: 2018-19, 2019-20 & 2021-22

purchase transactions which substantiates that the assessee has raised bogus sales invoices. The assessee is in appeal before the Tribunal against the order of the CIT(A). The assessee raised various grounds contending the addition made on merits. The assessee also raised additional ground vide letter dated 01.12.2025 contending that the notice issued u/s. 153C