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

section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.153D of the Act in the present case merely states that the tax computation is to be personally verified by the Assessing Officer, and does not actually approve the tax, thereby indicating that the assessment

M/S. P.P. ENTERPRISES,BENGALURU vs. ACIT< CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.153D of the Act in the present case merely states that the tax computation is to be personally verified by the Assessing Officer, and does not actually approve the tax, thereby indicating that the assessment

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.153D of the Act in the present case merely states that the tax computation is to be personally verified by the Assessing Officer, and does not actually approve the tax, thereby indicating that the assessment

L KARUPPUSAMY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.153D of the Act in the present case merely states that the tax computation is to be personally verified by the Assessing Officer, and does not actually approve the tax, thereby indicating that the assessment

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.153D of the Act in the present case merely states that the tax computation is to be personally verified by the Assessing Officer, and does not actually approve the tax, thereby indicating that the assessment

PALANISAMY RAGHUPATHY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.153D of the Act in the present case merely states that the tax computation is to be personally verified by the Assessing Officer, and does not actually approve the tax, thereby indicating that the assessment

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.153D of the Act in the present case merely states that the tax computation is to be personally verified by the Assessing Officer, and does not actually approve the tax, thereby indicating that the assessment

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.153D of the Act in the present case merely states that the tax computation is to be personally verified by the Assessing Officer, and does not actually approve the tax, thereby indicating that the assessment

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.153D of the Act in the present case merely states that the tax computation is to be personally verified by the Assessing Officer, and does not actually approve the tax, thereby indicating that the assessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE -3, COIMBATORE, COIMBATORE vs. P P ENTERPRISES, BENGALURU

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.153D of the Act in the present case merely states that the tax computation is to be personally verified by the Assessing Officer, and does not actually approve the tax, thereby indicating that the assessment

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

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

section 153D mandates approval of the assessment, the income and tax computation must also be approved by the JCIT. It was submitted that the approval u/s.153D of the Act in the present case merely states that the tax computation is to be personally verified by the Assessing Officer, and does not actually approve the tax, thereby indicating that the assessment

P.P.FINANCIERS,DINDIGUL vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

section 153D mandates approval of the assessment, the\nincome and tax computation must also be approved by the JCIT.\nIt was submitted that the approval u/s.153D of the Act in the\npresent case merely states that the tax computation is to be\npersonally verified by the Assessing Officer, and does not actually\napprove the tax, thereby indicating that the assessment

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

section 153D mandates approval of the assessment, the\nincome and tax computation must also be approved by the JCIT.\nIt was submitted that the approval u/s.153D of the Act in the\npresent case merely states that the tax computation is to be\npersonally verified by the Assessing Officer, and does not actually\napprove the tax, thereby indicating that the assessment

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

section 153D mandates approval of the assessment, the\nincome and tax computation must also be approved by the JCIT.\nIt was submitted that the approval u/s.153D of the Act in the\npresent case merely states that the tax computation is to be\npersonally verified by the Assessing Officer, and does not actually\napprove the tax, thereby indicating that the assessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE -3, COIMBATORE, COIMBATORE vs. P P ENTERPRISES, BENGALURU

In the result, appeal filed by the assessee and department are\nallowed or dismissed as per chart below

section 153D mandates approval of the assessment, the\nincome and tax computation must also be approved by the JCIT.\nIt was submitted that the approval u/s.153D of the Act in the\npresent case merely states that the tax computation is to be\npersonally verified by the Assessing Officer, and does not actually\napprove the tax, thereby indicating that the assessment

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

section 153D mandates approval of the assessment, the\nincome and tax computation must also be approved by the JCIT.\nIt was submitted that the approval u/s.153D of the Act in the\npresent case merely states that the tax computation is to be\npersonally verified by the Assessing Officer, and does not actually\napprove the tax, thereby indicating that the assessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE -3, COIMBATORE, COIMBATORE vs. P P ENTERPRISES, BENGALURU

section 153D mandates approval of the assessment, the\nincome and tax computation must also be approved by the JCIT.\nIt was submitted that the approval u/s.153D of the Act in the\npresent case merely states that the tax computation is to be\npersonally verified by the Assessing Officer, and does not actually\napprove the tax, thereby indicating that the assessment

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

section 153D mandates approval of the assessment, the \nincome and tax computation must also be approved by the JCIT.\nIt was submitted that the approval u/s.153D of the Act in the \npresent case merely states that the tax computation is to be \npersonally verified by the Assessing Officer, and does not actually \napprove the tax, thereby indicating that the assessment