आयकर अपीलीय अिधकरण, ‘ए’ (cid:13)ायपीठ, चे(cid:18)ई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI (cid:21)ी यस यस िव(cid:24)ने(cid:26) रिव, (cid:13)ाियक सद(cid:28) एवं सु(cid:21)ी पदमावती यस, लेखा सद(cid:28) के सम"

BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2206, 2204 & 2207/Chny/2025 िनधा#रण वष# /Assessment Years: 2018-19, 2019-20 & 2021-22 Sundarasamy, The Asst. Commissioner of Income Rep. by his wife as representative Vs. Tax, assessee, Central Circle-3, 11/6, Thirumalai Nagar, Coimbatore.

First Street, Pn Road S.O., Tiruppur – 641 602.

PAN: EDKPS 8423N (अपीलाथ(cid:7)/Appellant) ((cid:8)(cid:9)यथ(cid:7)/Respondent)

आयकर अपील सं./ITA No.2168/Chny/2025 िनधा#रण वष# /Assessment Year: 2021-22 Arunraj, The Asst. Commissioner of Income

107, Kilakku Street, Vs. Tax, Kandasamy Palayam, Central Circle-3, Kandasamipalayam B.O., Coimbatore.

Erode – 638 109.

PAN: DNXPA 0051G (अपीलाथ(cid:7)/Appellant) ((cid:8)(cid:9)यथ(cid:7)/Respondent)

आयकर अपील सं./ITA No.2171/Chny/2025 िनधा#रण वष# /Assessment Year: 2021-22 Seethadevi, The Asst. Commissioner of Income

23, Kumanan Street, Vs. Tax, Erode – 638 009. Central Circle-3, PAN: GHL