DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

B' BENCH, CHENNAI\nश्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष\nBEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND\nSHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.: 1650, 1651, 1652, 1653, 1654\n& 1655/CHNY/2025\nनिर्धारण वर्ष/Assessment Years: 2015-16, 2017-18, 2018-19,\n2019-20, 2020-21 & 2021-22\nThe DCIT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

B' BENCH, CHENNAI\nश्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष\nBEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND\nSHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.: 1650, 1651, 1652, 1653, 1654\n& 1655/CHNY/2025\nनिर्धारण वर्ष/Assessment Years: 2015-16, 2017-18, 2018-19,\n2019-20, 2020-21 & 2021-22\nThe DCIT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

In the result, all the six appeals of the Revenue are\ndismissed

B' BENCH, CHENNAI\nश्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष\nBEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND\nSHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.: 1650, 1651, 1652, 1653, 1654\n& 1655/CHNY/2025\nनिर्धारण वर्ष/Assessment Years: 2015-16, 2017-18, 2018-19,\n2019-20, 2020-21 & 2021-22\nThe DCIT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, CHENNAI

In the result, all the six appeals of the Revenue are\ndismissed

B' BENCH, CHENNAI\nश्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष\nBEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND\nSHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.: 1650, 1651, 1652, 1653, 1654\n& 1655/CHNY/2025\nनिर्धारण वर्ष/Assessment Years: 2015-16, 2017-18, 2018-19,\n2019-20, 2020-21 & 2021-22\nThe DCIT

ARUSUVAI FOOD PROCESSORS PVT. LTD.,SALEM vs. DCIT, CIRCLE-1(1), SALEM

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri Jagadish

2. At the outset, the Ld.AR submitted that levy of penalty u/s.270A(9)(a) of the Act is bad in law, since the AO failed to record his satisfaction in the body of the assessment order that the assessee has misreported consequent to underreporting of income u/s.270A(9)(c) of the Act nor has given any direction indicating initiation

DCIT, CHENNAI vs. JAGATHRAKSKAN SRINISHA, CHENNAI

B. Ramakrishnan, FCA &\nShri. Shrenik Chordia, CA.\nराजस्व की ओर से / Revenue by\n: Shri. C.N. Bipin, C.I.T.\nसुनवाई की तारीख /Date of Hearing\n: 07.11.2025\nघोषणा की तारीख/Date of Pronouncement\n: 18.11.2025\nआदेश /ORDER\nPER S.R.RAGHUNATHA, AM:\nThe present appeal is preferred by the Revenue against the order dated\n06.02.2025 passed by the Commissioner of Income Tax (Appeals

V S TRUST,CHENNAI vs. ITO, NCW-3(5), CHENNAI

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

270A of the IT Act. The Appellant craves leave to add, alter, amend, delete all or any of the grounds of appeal before or at the time of hearing.” 3. Ground Nos. 1 and 2 are noted to be general in nature and the assessee has submitted that these grounds need not be addressed specifically. Accordingly, these grounds are dismissed

DCIT, CHENNAI vs. JAGATHRAKSHAKAN SRINISHA, CHENNAI

In the result, the appeals filed by the Revenue in I

B. Ramakrishnan, FCA &\nShri. Shrenik Chordia, CA.\nराजस्व की ओर से / Revenue by\n: Shri. C.N. Bipin, C.I.T.\nसुनवाई की तारीख /Date of Hearing\n: 07.11.2025\nघोषणा की तारीख/Date of Pronouncement\n: 18.11.2025\nआदेश /ORDER\nPER S.R.RAGHUNATHA, AM:\nThe present appeal is preferred by the Revenue against the order dated\n06.02.2025 passed by the Commissioner of Income Tax (Appeals

DCIT, CHENNAI vs. JAGATHRAKSHAKAN SRINISHA, CHENNAI

In the result, the appeals filed by the Revenue in I

B. Ramakrishnan, FCA &\nShri. Shrenik Chordia, CA.\nराजस्व की ओर से / Revenue by\n: Shri. C.N. Bipin, C.I.T.\nसुनवाई की तारीख /Date of Hearing\n: 07.11.2025\nघोषणा की तारीख/Date of Pronouncement\n: 18.11.2025\nआदेश /ORDER\nPER S.R.RAGHUNATHA, AM:\nThe present appeal is preferred by the Revenue against the order dated\n06.02.2025 passed by the Commissioner of Income Tax (Appeals

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

B' BENCH, CHENNAI\nश्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष\nBEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND\nSHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.:1801 to 1805/Chny/2025 &\n1806 to 1810/Chny/2025\nनिर्धारण वर्ष / Assessment Years: 2017-18 to 2021 -22 &\n2017-18 to 2021-22\nChungath Varghese Sunny,\n275

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

B' BENCH, CHENNAI\nश्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष\nBEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND\nSHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA Nos.:1801 to 1805/Chny/2025 &\n1806 to 1810/Chny/2025\nनिर्धारण वर्ष / Assessment Years: 2017-18 to 2021 -22 &\n2017-18 to 2021-22\nChungath Varghese Sunny,\n275

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunatha

B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद%य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1801 to 1805/Chny/2025 & 1806 to 1810/Chny/2025 'नधा"रण वष" / Assessment Years: 2017-18 to 2021 -22 & 2017-18 to 2021-22 Chungath Varghese Sunny, DCIT

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunatha

B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद%य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1801 to 1805/Chny/2025 & 1806 to 1810/Chny/2025 'नधा"रण वष" / Assessment Years: 2017-18 to 2021 -22 & 2017-18 to 2021-22 Chungath Varghese Sunny, DCIT

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunatha

B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद%य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1801 to 1805/Chny/2025 & 1806 to 1810/Chny/2025 'नधा"रण वष" / Assessment Years: 2017-18 to 2021 -22 & 2017-18 to 2021-22 Chungath Varghese Sunny, DCIT

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunatha

B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद%य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1801 to 1805/Chny/2025 & 1806 to 1810/Chny/2025 'नधा"रण वष" / Assessment Years: 2017-18 to 2021 -22 & 2017-18 to 2021-22 Chungath Varghese Sunny, DCIT

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunatha

B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद%य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1801 to 1805/Chny/2025 & 1806 to 1810/Chny/2025 'नधा"रण वष" / Assessment Years: 2017-18 to 2021 -22 & 2017-18 to 2021-22 Chungath Varghese Sunny, DCIT

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunatha

B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद%य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1801 to 1805/Chny/2025 & 1806 to 1810/Chny/2025 'नधा"रण वष" / Assessment Years: 2017-18 to 2021 -22 & 2017-18 to 2021-22 Chungath Varghese Sunny, DCIT

CHUNGATH VARGHESE SUNNY,COIMBATORE vs. DCIT, CC-3(3), CHENNAI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri S.R. Raghunatha

B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद%य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1801 to 1805/Chny/2025 & 1806 to 1810/Chny/2025 'नधा"रण वष" / Assessment Years: 2017-18 to 2021 -22 & 2017-18 to 2021-22 Chungath Varghese Sunny, DCIT