ACIT, NUNGAMBAKKAM 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. Pvt. Ltd.,) The Dy./Asst. Commissioner Of Income Tax, Central Circle-2(4), Chennai. 6C, 6Th Floor, Gaiety Palace I/L, Blackers Road, Anna Road H.O., Chennai - 600 002. Pan: Aaaci 9527P (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 Income Tax, Central Circle-2(4), Chennai. Integrated Service Point Ltd., (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 : 13.10.2025 घोषण की तारीख / Date Of Pronouncement : 30.12.2025 :- 2 -:

income A.Y. 2019-20 Additions made in the assessment Disallowance u/S 37(1) Inflated transport & freight charges and undisclosed income

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

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

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

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

MENAKURU SUKUMAR REDDY,HYDERABAD vs. DCIT(A), CHENNAI

In the result the appeal of the revenue is dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

addition made, the assessee filed an appeal before ld.CIT(A) and raised grounds on disallowance of development expenditures. During the first appellate proceedings the assessee made submission with respect to disallowances made towards development expenditure incurred by the assessee. However, the ld.CIT(A), without considering the issue under consideration i.e., disallowance of expenditure, enhanced the income

MENAKURU SUKUMAR REDDY,HYDERABAD vs. DCIT(A), CHENNAI

In the result the appeal of the revenue is dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

addition made, the assessee filed an appeal before ld.CIT(A) and raised grounds on disallowance of development expenditures. During the first appellate proceedings the assessee made submission with respect to disallowances made towards development expenditure incurred by the assessee. However, the ld.CIT(A), without considering the issue under consideration i.e., disallowance of expenditure, enhanced the income

ACIT, CHENNAI vs. MENAKURU SUKUMAR REDDY , CHENNAI

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 991, 992 & 993/Chny/2025 निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17 & 2017-18 Menakuru Sukumar Reddy, 8-2-696-697, Road No.2, Banjara Hills, Hyderabad - 500 034. [Pan: Aabhm-8414-M] (अपीलार्थी/Appellant) Dcit, Vs. Central Circle -3(4), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.: 1639 & 1644/Chny/2025 निर्धारण वर्ष / Assessment Years: 2015-16 & 2017-18 Acit, Central Circle -3(4), Chennai. (अपीलार्थी/Appellant) Menakuru Sukumar Reddy, Vs. 8-2-696-697, Road No.2, Banjara Hills, Hyderabad - 500 034. [Pan: Aabhm-8414-M] (प्रत्यर्थी/Respondent) Assessee By : Shri. P. Murali Mohana Rao, Ca Department By : Ms. E. Pavuna Sundari, Cit सुनवाई की तारीख/Date Of Hearing : 04.12.2025 घोषणा की तारीख/Date Of Pronouncement : 02.03.2026 आदेश /Order Per S. R. Raghunatha, Am : :-2-:

addition made, the assessee filed an appeal before Id.CIT(A) and raised grounds on disallowance of development expenditures. During the first appellate proceedings the assessee made submission with respect to disallowances made towards development expenditure incurred by the assessee. However, the Id.CIT(A), without considering the issue under consideration i.e., disallowance of expenditure, enhanced the income

M/S ENRICE ENTERPRISES PVT. LTD,CHENNAI vs. DCIT,CENTRAL CIRCLE-3(4), CHENNAI

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha. G & Shri Manomohan Das

additional income voluntarily offered by the assessee towards inflated expenditure under the head marketing expenses being purchase of ‘gift articles’. While completing the assessment, the AO has observed that after considering relevant submissions of the assessee, the income offered by the assessee, including estimated disallowance

M/S ENRIA ENTERPRISES PVT. LTD,CHENNAI vs. DCIT. CENTRAL CIRCLE - 3(4), CHENNAI

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha. G & Shri Manomohan Das

additional income voluntarily offered by the assessee towards inflated expenditure under the head marketing expenses being purchase of ‘gift articles’. While completing the assessment, the AO has observed that after considering relevant submissions of the assessee, the income offered by the assessee, including estimated disallowance

MENAKURU SUKUMAR REDDY,HYDERABAD vs. DCIT(A), CHENNAI

addition made, the assessee filed an appeal before Id.CIT(A) and raised grounds on disallowance of development expenditures. During the first appellate proceedings the assessee made submission with respect to disallowances made towards development expenditure incurred by the assessee. However, the Id.CIT(A), without considering the issue under consideration i.e., disallowance of expenditure, enhanced the income

M/S ENRICE ENTERPRISES PVT LTD,CHENNAI vs. DCIT,CENTRAL CIRCLE-3(4), CHENNAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Manjunatha. G & Shri Manomohan Das

additional income offered towards estimated disallowance of marketing expenses and said additional income was gone unnoticed had search been not conducted

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

disallowance. REI Agro Ltd. V. DCIT – 144 ITD 141 (kol.). 3. The Commissioner of Income Tax (Appeals) erred in directing the assessing officer to restrict the addition

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

disallowance. REI Agro Ltd. V. DCIT – 144 ITD 141 (kol.). 3. The Commissioner of Income Tax (Appeals) erred in directing the assessing officer to restrict the addition

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

disallowance. REI Agro Ltd. V. DCIT – 144 ITD 141 (kol.). 3. The Commissioner of Income Tax (Appeals) erred in directing the assessing officer to restrict the addition

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

disallowance. REI Agro Ltd. V. DCIT – 144 ITD 141 (kol.). 3. The Commissioner of Income Tax (Appeals) erred in directing the assessing officer to restrict the addition

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. ACIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

disallowance. REI Agro Ltd. V. DCIT – 144 ITD 141 (kol.). 3. The Commissioner of Income Tax (Appeals) erred in directing the assessing officer to restrict the addition

J.K.FENNER (INDIA) LIMITED,MADURAI vs. ACIT CORPORATE CIRCLE 1, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

disallowance. REI Agro Ltd. V. DCIT – 144 ITD 141 (kol.). 3. The Commissioner of Income Tax (Appeals) erred in directing the assessing officer to restrict the addition

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

disallowance. REI Agro Ltd. V. DCIT – 144 ITD 141 (kol.). 3. The Commissioner of Income Tax (Appeals) erred in directing the assessing officer to restrict the addition

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

disallowance. REI Agro Ltd. V. DCIT – 144 ITD 141 (kol.). 3. The Commissioner of Income Tax (Appeals) erred in directing the assessing officer to restrict the addition

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

disallowance. REI Agro Ltd. V. DCIT – 144 ITD 141 (kol.). 3. The Commissioner of Income Tax (Appeals) erred in directing the assessing officer to restrict the addition