DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. M/S SUNDARAM ASSET MANAGEMENT COMPANY LIMITED, CHENNAI
In the result, both the appeals filed by the Revenue are dismissed
ITA 2281/CHNY/2025[2015]Status: DisposedITAT Chennai13 Mar 2026
Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.2280 & 2281/Chny/2025 िनधा"रण वष"/Assessment Years: 2013-14 & 2015-16 The Deputy Commissioner Of Vs. M/S. Sundaram Asset Management Income Tax, Company Limited, Circle 1 (Ltu), Chennai. No. 46, Sundaram Towers, Whites Road, Royapettah, Chennai 600 014. [Pan: Aaics4257J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Venkat Ramanan, Ca ""थ" की ओर से/Respondent By : Ms. C. Vatchala, Jcit सुनवाई की तारीख/ Date Of Hearing : 04.02.2026 घोषणा की तारीख /Date Of Pronouncement : 13.03.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against The Different Orders Dated 18.02.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals) 16, Chennai, For The Assessment Years 2013-14 & 2015-16. 2. Since, The Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of Both The Parties, We
For Appellant: Shri Venkat Ramanan, CAFor Respondent: Ms. C. Vatchala, JCIT
Section 14ASection 194HSection 40Section 40a
delay is condoned and admits the appeal for adjudication.
5. Ground No. 1 raised by the Revenue is general in nature and requires no adjudication.
6. Ground Nos. 2 to 5 raised by the Revenue in challenging the action of the ld. CIT(A) in deleting the addition made under section 40a(ia) of the Income
