KELLER (M) SDN BHD,CHENNAI vs. DCIT INTL TAX 1(2), CHENNAI, CHENNAI

In the result, the appeal of the assessee stands allowed

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1319/Chny/2023 (िनधा"रणवष" / Assessment Year: 2018-2019) Vs. The Deputy Commissioner Of Keller (M) Sdn Bhd, Income Tax, 7Th Floor, Centennial Square, International Taxation 1(2) No.6A, Dr. Ambedkar Road, Chennai. Kodambakkam, Chennai 600 024. [Pan: Aagck 8014M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. Ashik Shah, C.A. ""यथ" क" ओर से /Respondent By : Shri. Nilay Baran Som, Irs, Cit.

condonation of delay 1 filed before the CBDT 1.1. Form 26AS of the Appellant for AY 2018-19 5 1.2. Form 26AS of the Appellant for AY 2019-20 9 1.3. Tax Audit Report in Form 3CA and 3CD of the Appellant 13 for AY 2018-19 1.4. Tax Audit Report in Form 3CA and 3CD of the Appellant

AMMAN GRANITE EXPORT PVT. LTD.,DHARMAPURI vs. ITO, CHENNAI

In the result, the appeal filed by the assessee is dismissed

condoning the huge delay of 3581 days in filing appeal against the order passed under section 263 of the Act before the Tribunal. It is nothing but an afterthought to file an appeal against the order under section 263 of the Act when the Tribunal has adjudicated the appeal filed by the assessee against the order

MR. N. NACHIMUTHU,SALEM vs. ITO, SALEM

In the result, the appeal of the assessee is partly allowed

Bench: Shri Chandra Poojari & Shri Duvvuru R.L Reddy

delay of 131 days in filing the appeal before him. 2. The fact of the case is that, the assessee carried the appeal against the assessment order before the CIT (Appeals) belatedly by 131 days. The assessee filed condonation petition accompanied with appeal stating that the assessee hired a Chartered Accountant by name Shri Muruganandam, Chartered Accountant, Erode

DCIT, CHENNAI vs. MALLADI DRUGS & PHARMACEUTICALS LTD., CHENNAI

In the result, appeal filed by the Revenue in ITA Nos

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner Of Income Malladi Drugs & Tax, V. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan:Aaacm 5031A] आयकर अपील सं./Ita Nos: 1257, 1258 & 1259/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 & 2012-13 Malladi Drugs & Pharmaceuticals V. Deputy Commissioner Of Income Limited, Tax, No. 9, G.S.T. Road, Corporate Circle -4(1), St. Thomas Mount, Chennai. Chennai – 600 016. [Pan:Aaacm 5031A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Vikram Vijayaraghavan, Advocate Assessee By : Shri. Ar.V. Sreenivasan, Addl. Cit Revenue By सुनवाई क" तार"ख/Date Of Hearing : 09.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2021 आदेश /O R D E R Per G. Manjunatha:

condoned and appeals filed by the Revenue are admitted for adjudication. ITA No: 879/Chny/2017 for the AY 2001-02: 3. The first issue that came up for consideration from ground no. 2 of Revenue appeal for assessment year 2001-02 is disallowance of interest on belated payment of non compete fees. The fact with regard to impugned dispute are that

DCIT, CHENNAI vs. MALLADI DRUGS & PHARMACEUTICALS LTD., CHENNAI

In the result, appeal filed by the Revenue in ITA Nos

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner Of Income Malladi Drugs & Tax, V. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan:Aaacm 5031A] आयकर अपील सं./Ita Nos: 1257, 1258 & 1259/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 & 2012-13 Malladi Drugs & Pharmaceuticals V. Deputy Commissioner Of Income Limited, Tax, No. 9, G.S.T. Road, Corporate Circle -4(1), St. Thomas Mount, Chennai. Chennai – 600 016. [Pan:Aaacm 5031A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Vikram Vijayaraghavan, Advocate Assessee By : Shri. Ar.V. Sreenivasan, Addl. Cit Revenue By सुनवाई क" तार"ख/Date Of Hearing : 09.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2021 आदेश /O R D E R Per G. Manjunatha:

condoned and appeals filed by the Revenue are admitted for adjudication. ITA No: 879/Chny/2017 for the AY 2001-02: 3. The first issue that came up for consideration from ground no. 2 of Revenue appeal for assessment year 2001-02 is disallowance of interest on belated payment of non compete fees. The fact with regard to impugned dispute are that

DCIT, CHENNAI vs. MALLADI DRUGS & PHARMACEUTICALS LTD., CHENNAI

In the result, appeal filed by the Revenue in ITA Nos

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner Of Income Malladi Drugs & Tax, V. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan:Aaacm 5031A] आयकर अपील सं./Ita Nos: 1257, 1258 & 1259/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 & 2012-13 Malladi Drugs & Pharmaceuticals V. Deputy Commissioner Of Income Limited, Tax, No. 9, G.S.T. Road, Corporate Circle -4(1), St. Thomas Mount, Chennai. Chennai – 600 016. [Pan:Aaacm 5031A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Vikram Vijayaraghavan, Advocate Assessee By : Shri. Ar.V. Sreenivasan, Addl. Cit Revenue By सुनवाई क" तार"ख/Date Of Hearing : 09.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2021 आदेश /O R D E R Per G. Manjunatha:

condoned and appeals filed by the Revenue are admitted for adjudication. ITA No: 879/Chny/2017 for the AY 2001-02: 3. The first issue that came up for consideration from ground no. 2 of Revenue appeal for assessment year 2001-02 is disallowance of interest on belated payment of non compete fees. The fact with regard to impugned dispute are that

MALLADI DRUGS AND PHARMACEUTICALS LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, appeal filed by the Revenue in ITA Nos

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner Of Income Malladi Drugs & Tax, V. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan:Aaacm 5031A] आयकर अपील सं./Ita Nos: 1257, 1258 & 1259/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 & 2012-13 Malladi Drugs & Pharmaceuticals V. Deputy Commissioner Of Income Limited, Tax, No. 9, G.S.T. Road, Corporate Circle -4(1), St. Thomas Mount, Chennai. Chennai – 600 016. [Pan:Aaacm 5031A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Vikram Vijayaraghavan, Advocate Assessee By : Shri. Ar.V. Sreenivasan, Addl. Cit Revenue By सुनवाई क" तार"ख/Date Of Hearing : 09.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2021 आदेश /O R D E R Per G. Manjunatha:

condoned and appeals filed by the Revenue are admitted for adjudication. ITA No: 879/Chny/2017 for the AY 2001-02: 3. The first issue that came up for consideration from ground no. 2 of Revenue appeal for assessment year 2001-02 is disallowance of interest on belated payment of non compete fees. The fact with regard to impugned dispute are that

MALLADI DRUGS AND PHARMACEUTICALS LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, appeal filed by the Revenue in ITA Nos

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner Of Income Malladi Drugs & Tax, V. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan:Aaacm 5031A] आयकर अपील सं./Ita Nos: 1257, 1258 & 1259/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 & 2012-13 Malladi Drugs & Pharmaceuticals V. Deputy Commissioner Of Income Limited, Tax, No. 9, G.S.T. Road, Corporate Circle -4(1), St. Thomas Mount, Chennai. Chennai – 600 016. [Pan:Aaacm 5031A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Vikram Vijayaraghavan, Advocate Assessee By : Shri. Ar.V. Sreenivasan, Addl. Cit Revenue By सुनवाई क" तार"ख/Date Of Hearing : 09.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2021 आदेश /O R D E R Per G. Manjunatha:

condoned and appeals filed by the Revenue are admitted for adjudication. ITA No: 879/Chny/2017 for the AY 2001-02: 3. The first issue that came up for consideration from ground no. 2 of Revenue appeal for assessment year 2001-02 is disallowance of interest on belated payment of non compete fees. The fact with regard to impugned dispute are that

DCIT, CHENNAI vs. MALLADI DRUGS & PHARMACEUTICALS LTD., CHENNAI

In the result, appeal filed by the Revenue in ITA Nos

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner Of Income Malladi Drugs & Tax, V. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan:Aaacm 5031A] आयकर अपील सं./Ita Nos: 1257, 1258 & 1259/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 & 2012-13 Malladi Drugs & Pharmaceuticals V. Deputy Commissioner Of Income Limited, Tax, No. 9, G.S.T. Road, Corporate Circle -4(1), St. Thomas Mount, Chennai. Chennai – 600 016. [Pan:Aaacm 5031A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Vikram Vijayaraghavan, Advocate Assessee By : Shri. Ar.V. Sreenivasan, Addl. Cit Revenue By सुनवाई क" तार"ख/Date Of Hearing : 09.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2021 आदेश /O R D E R Per G. Manjunatha:

condoned and appeals filed by the Revenue are admitted for adjudication. ITA No: 879/Chny/2017 for the AY 2001-02: 3. The first issue that came up for consideration from ground no. 2 of Revenue appeal for assessment year 2001-02 is disallowance of interest on belated payment of non compete fees. The fact with regard to impugned dispute are that

DCIT, CHENNAI vs. MALLADI DRUGS & PHARMACEUTICALS LTD., CHENNAI

In the result, appeal filed by the Revenue in ITA Nos

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner Of Income Malladi Drugs & Tax, V. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan:Aaacm 5031A] आयकर अपील सं./Ita Nos: 1257, 1258 & 1259/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 & 2012-13 Malladi Drugs & Pharmaceuticals V. Deputy Commissioner Of Income Limited, Tax, No. 9, G.S.T. Road, Corporate Circle -4(1), St. Thomas Mount, Chennai. Chennai – 600 016. [Pan:Aaacm 5031A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Vikram Vijayaraghavan, Advocate Assessee By : Shri. Ar.V. Sreenivasan, Addl. Cit Revenue By सुनवाई क" तार"ख/Date Of Hearing : 09.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2021 आदेश /O R D E R Per G. Manjunatha:

condoned and appeals filed by the Revenue are admitted for adjudication. ITA No: 879/Chny/2017 for the AY 2001-02: 3. The first issue that came up for consideration from ground no. 2 of Revenue appeal for assessment year 2001-02 is disallowance of interest on belated payment of non compete fees. The fact with regard to impugned dispute are that

MALLADI DRUGS AND PHARMACEUTICALS LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, appeal filed by the Revenue in ITA Nos

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner Of Income Malladi Drugs & Tax, V. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan:Aaacm 5031A] आयकर अपील सं./Ita Nos: 1257, 1258 & 1259/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 & 2012-13 Malladi Drugs & Pharmaceuticals V. Deputy Commissioner Of Income Limited, Tax, No. 9, G.S.T. Road, Corporate Circle -4(1), St. Thomas Mount, Chennai. Chennai – 600 016. [Pan:Aaacm 5031A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Vikram Vijayaraghavan, Advocate Assessee By : Shri. Ar.V. Sreenivasan, Addl. Cit Revenue By सुनवाई क" तार"ख/Date Of Hearing : 09.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2021 आदेश /O R D E R Per G. Manjunatha:

condoned and appeals filed by the Revenue are admitted for adjudication. ITA No: 879/Chny/2017 for the AY 2001-02: 3. The first issue that came up for consideration from ground no. 2 of Revenue appeal for assessment year 2001-02 is disallowance of interest on belated payment of non compete fees. The fact with regard to impugned dispute are that

DCIT, CHENNAI vs. MALLADI DRUGS & PHARMACEUTICALS LTD., CHENNAI

In the result, appeal filed by the Revenue in ITA Nos

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner Of Income Malladi Drugs & Tax, V. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan:Aaacm 5031A] आयकर अपील सं./Ita Nos: 1257, 1258 & 1259/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 & 2012-13 Malladi Drugs & Pharmaceuticals V. Deputy Commissioner Of Income Limited, Tax, No. 9, G.S.T. Road, Corporate Circle -4(1), St. Thomas Mount, Chennai. Chennai – 600 016. [Pan:Aaacm 5031A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Vikram Vijayaraghavan, Advocate Assessee By : Shri. Ar.V. Sreenivasan, Addl. Cit Revenue By सुनवाई क" तार"ख/Date Of Hearing : 09.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2021 आदेश /O R D E R Per G. Manjunatha:

condoned and appeals filed by the Revenue are admitted for adjudication. ITA No: 879/Chny/2017 for the AY 2001-02: 3. The first issue that came up for consideration from ground no. 2 of Revenue appeal for assessment year 2001-02 is disallowance of interest on belated payment of non compete fees. The fact with regard to impugned dispute are that

DCIT, CHENNAI vs. MALLADI DRUGS & PHARMACEUTICALS LTD., CHENNAI

In the result, appeal filed by the Revenue in ITA Nos

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos: 879, 880, 881, 882, 1254, 1255 & 1256/Chny/2017 िनधा"रण वष" / Assessment Years: 2001-02, 2002-03, 2003-04, 2004-05, 2010-11, 2011-12 & 2012-13 Deputy Commissioner Of Income Malladi Drugs & Tax, V. Pharmaceuticals Limited, Corporate Circle -4(1), No. 9, G.S.T. Road, Chennai. St. Thomas Mount, Chennai – 600 016. [Pan:Aaacm 5031A] आयकर अपील सं./Ita Nos: 1257, 1258 & 1259/Chny/2017 िनधा"रण वष" / Assessment Years: 2010-11, 2011-12 & 2012-13 Malladi Drugs & Pharmaceuticals V. Deputy Commissioner Of Income Limited, Tax, No. 9, G.S.T. Road, Corporate Circle -4(1), St. Thomas Mount, Chennai. Chennai – 600 016. [Pan:Aaacm 5031A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. Vikram Vijayaraghavan, Advocate Assessee By : Shri. Ar.V. Sreenivasan, Addl. Cit Revenue By सुनवाई क" तार"ख/Date Of Hearing : 09.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 22.12.2021 आदेश /O R D E R Per G. Manjunatha:

condoned and appeals filed by the Revenue are admitted for adjudication. ITA No: 879/Chny/2017 for the AY 2001-02: 3. The first issue that came up for consideration from ground no. 2 of Revenue appeal for assessment year 2001-02 is disallowance of interest on belated payment of non compete fees. The fact with regard to impugned dispute are that

RAJAVEL ASSOCIATES,CHENNAI vs. ITO, MADURAI

In the result, the appeal of the assessee stands dismissed

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No.2017/Chny/2015 "नधा"रण वष" /Assessment Year : 2006-2007. M/S. Rajavel Associates, Vs. The Income Tax Officer, ‘’Velmanillam’’, Ward Ii(2) Maruthupandian Nagar, Madurai. Madurai 625 002. [Pan Aahfr 7098E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

section 221 of the Income Tax Act for recovery of demand. contacted my present auditor immediately and handed over the recovery notice for necessary action On enquiry, thereafter, I was informed that no appeal was filed against the order passed by the first appellate order and that the order of the first appellate authority was misplaced. it was only than

M/S. P.P. FINANCIERS,KARUR vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

221 & 222/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19\n&\nआयकर अपील सं./ITA Nos.200, 201 to 208/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 to 2018-19\n&\nआयकर अपील सं./ITA Nos.3388 to 3392/Chny/2024\nनिर्धारण वर्ष/Assessment Years: 2014-15 to 2018-19\nM/s. P.P. Financers, 24, Radha Avenue, 3rd Street, Valsaravakkam

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

221 & 222/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19\n&\nआयकर अपील सं./ITA Nos.200, 201 to 208/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 to 2018-19\n&\nआयकर अपील सं./ITA Nos.3388 to 3392/Chny/2024\nनिर्धारण वर्ष/Assessment Years: 2014-15 to 2018-19\nM/s. P.P. Financers, 24, Radha Avenue, 3rd Street, Valsaravakkam

SELLAMUTHU KABILAN, BENGALURU vs. ACIT, CENTRAL CRICLE 3, COIMBATORE, COIMBATORE

221 & 222/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19\n&\nआयकर अपील सं./ITA Nos.200, 201 to 208/Chny/2025\nनिर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 to 2018-19\n&\nआयकर अपील सं./ITA Nos.3388 to 3392/Chny/2024\nनिर्धारण वर्ष/Assessment Years: 2014-15 to 2018-19\nM/s. P.P. Financers, 24, Radha Avenue, 3rd Street, Valsaravakkam

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

221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./ITA Nos.200, 201 to 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 to 2018-19 & आयकर अपील सं./ITA Nos.3388 to 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 to 2018-19 M/s. P.P. Financers, 24, Radha Avenue, 3rd Street, Valsaravakkam, Chennai