ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, TRICHY, TRICHY vs. KUMARASAMY RAMAKRISHNAN, KARUR

Bench: Shri Duvvuru Rl Reddy & Shri S. R. Raghunathaआयकर अपीलसं/.Ita Nos.:3315, 3316 & 3321/Chny/2024 निर्धारण वर्ष / Assessment Years: 2019-20, 2020-21 & 2018-19 Assistant Commissioner Of Income Taxх, Central Circle -1, Trichy. (अपीलार्थी/Appellant) Vs. Shri Kumarasamy Ramakrishnan, Ramakrishna Poultry Farm, No.79, Main Road, Thalavapalayam, Karur, Tamil Nadu – 639 113. [Pan:Aagpr-3421-A] (प्रत्यर्थी/Respondent) अपीलार्थीकी ओरसे/Appellant By : Shri A. Sasikumar, Cit प्रत्यर्थीकी ओरसे/Respondent By : Shri.M.V.Prasad, C.A.& Shri.K.S.Rajendra Kumar, C.A. सुनवाईकीतारीख/Date Of Hearing : 27.03.2025 घोषणाकीतारीख/Date Of Pronouncement : 05.06.2025 आदेश / Order Per S. R. Raghunatha: These Three Appeals Filed By The Revenue Are Directed Against Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Chennai-19, Dated 07.10.2024, 04.10.2024 &04.10.2024And Pertain To Assessment Years 2019-20, 2020-21&2018-19 Respectively. Since, Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Filed By The Revenue Are Being Heard Together & Disposed Off, By This Consolidated Order. :-2-:

price whichever is lower. The appellant contended that the stand of the AO is not correct also the statement recorded during the survey has no evidentiary value. The appellant also submitted that this component of stock difference does not represent the value of any excess quantity of stock found during the course of survey in relation to the stock register