DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. CHINNARASU VEERAMANI, JOLARPET

In the result, all the appeals stand dismissed

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.3317/Chny/2024 (िनधा(रण वष( / Assessment Year: 2015-16) & 2. आयकरअपील सं. / Ita No.3318/Chny/2024 (िनधा(रण वष( / Assessment Year: 2016-17) & 3. आयकरअपील सं. / Ita No.3319/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) Dcit Shri Chinnarasu Veeramani बनाम/ Central Circle-2(4), 43A, Gandhi Road, Edayampatti Chennai. Chonnaakodiyur Village, Vs. Jolarpet-638 851 (Tn) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adkpv-3559-J (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Shiva Srinivas (Cit) – Ld. Dr " थ" की ओर से/Respondent By : Shri B. Ramakrishna (Fca) & Shri Shrenik Chordia (Ca) – Ld. Ars सुनवाई की तारीख/Date Of Hearing : 01-05-2025 घोषणा की तारीख /Date Of Pronouncement : 08-07-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Revenue For Assessment Years (Ay) 2015- 16, 2016-17 & 2017-18 Have Identical Facts. First, We Take Up Appeal For Ay 2015-16 Which Arises Out Of An Order Passed By Ld. Commissioner Of Income Tax (Appeals), Chennai-19 [Cit(A)] On 17-10-