Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1640/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 Paalar Shoes Private Limited, Vs. The Assistant Commissioner Of No. 151/4, Mount Poonamalee Road, Income Tax, Ramapuram, Chennai 600 089. Central Circle 1(1), Chennai. [Pan:Aaecp6556B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri D. Anand, Advocate ""थ" की ओर से/Respondent By : Shri N. Rajakumar, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 25.08.2025 घोषणा की तारीख /Date Of Pronouncement : 28.08.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 15.05.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals) – 18, Chennai, For The Assessment Year 2019-20. 2. The Assessee Raised 4 Grounds Of Appeal Amongst Which, The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A) Is Justified In Confirming The Addition Made By The Assessing Officer Under Section 36(1)(Va) Of The Income Tax Act, 1961 [“Act” In Short].

reassessment proceedings are maintainable on the same issue, which was attained finality by the order of the ld. CIT(A). We find in the present case the issue under 5 I.T.A. No.1640/Chny/25 section 36(1)(va