G2K TRUST,TRICHY vs. ITO, WARD-2(1), TRICHY
In the result, both the appeals filed by the assessee are dismissed
ITA 3114/CHNY/2025[2018-19]Status: DisposedITAT Chennai24 Feb 2026AY 2018-19
Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.3113 & 3114/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 & 2018-19 G2K Trust, Vs. The Income Tax Officer, No. 5, Abila Avenue, Santosh Garden, Ward 2(1), Kulumani Main Road, Woraiyur, Tiruchirappalli. Trichy 620 102. [Pan: Aactg4763G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. K. Abhirame, Advocate ""थ" की ओर से/Respondent By : Ms. T. Mythili, Jcit सुनवाई की तारीख/ Date Of Hearing : 02.02.2026 घोषणा की तारीख /Date Of Pronouncement : 24.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Dated 04.07.2025 & 15.07.2025 Passed By The Addl/Jcit(A), Panaji For The Assessment Years 2017-18 & 2018-19 Respectively.
For Appellant: Ms. K. Abhirame, AdvocateFor Respondent: Ms. T. Mythili, JCIT
Section 143(1)
section 271B of the Act, therefore, the facts and circumstances are not similar, thus, the order of the THIRD MEMBER Case of Patna Bench of ITAT, is not applicable.
18. In the case of Al Jamia Mohammediyah Education Society v.
CIT(E) reported in (2025) 482 ITR 41, the Hon’ble High Court of Bombay has observed, as reproduced, herein
