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: GHLPS 1390P Coimbatore.

(अपीलाथ(cid:7)/Appellant) ((cid:8)(cid:9)यथ(cid:7)/Respondent)

आयकर अपील सं./ITA No.2188/Chny/2025 िनधा#रण वष# /Assessment Year: 2021-22 Vadippan Senthilmurugan, The Asst. Commissioner of Income H-58, Periyar Nagar, Vs. Tax, Erode – 638 001. Central Circle-3, PAN: AVMPS 8348C Coimbatore.

(अपीलाथ(cid:7)/Appellant) ((cid:8)(cid:9)यथ(cid:7)/Respondent)

अपीलाथ& की ओर से/ Appellant by : Mr. S.Sridhar, Advocate (Erode)

()थ& की ओर से /Respondent by : Ms.E.Pavuna Sundari, CIT आयकर अपील सं./ITA No.2144/Chny/2025 िनधा#रण वष# /Assessment Year: 2021-22 Eveready Spinning Mills Pvt. Ltd., The Asst. Commissioner of Income

16/23, 12, Jothi Theatre Road, Vs. Tax, Tirupur – 641 601. Central Circle-3, PAN: AAACF 9159Q Coimbatore.

(अपीलाथ(cid:7)/Appellant) ((cid:8)(cid:9)यथ(cid:7)/Respondent)

अपीलाथ& की ओर से/ Appellant by : Mr. N.Arjun Raj, Advocate ()थ& की ओर से /Respondent by : Ms.E.Pavuna Sundari, CIT सुनवाई की तारीख/Date of Hearing : 18.12.2025 घोषणा की तारीख /Date of Pronouncement : 07.01.2026 आदेश / O R D E R PER BENCH These bunch of appeals by different assessees are against separate orders of the Commissioner of Income Tax (Appeals), Chennai-20 (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 ( in short "the Act") for Assessment Years (AYs) 2018-19, 2019-20 & 2021-22. The issues contended by these assessees are common and therefore the appeals are heard together and disposed of by this common order for the sake of brevity. For the purpose of adjudication, we will consider the appeal of the assessee in ITA No.2188/Chny/2025 for A.Y 2021-22.

ITA No.2188/Chny/2025:

2. The assessee is an individual and is the proprietor of M/s. Dandapani Spun Bond and engaged in the business of plastic moulded furniture manufacturing, Non oven fabric manufacturing and wind power generation. The assessee filed the return of income for A.Y 2021-22 on 29.12.2021 declaring a total income of Rs. 1,79,76,580/-. There was a search conducted u/s. 132 of the Act in the case of M/s. Anitha Texcot India Pvt. Ltd. on 17.03.2021. During the course of search proceedings, it was found that there were certain bogus purchases entered into by the said company. The A.O noticed that there was no purchase, stock inward entry and no supporting evidences like delivery challans was available. Further, Shri Kanagaraj, the Accounts Manager of M/s. Anitha Texcot India Pvt. Ltd. has deposed in statement recorded u/s. 132(4) of the Act that these purchase transactions are bogus. Since, the assessee has entered into sales transactions with the said company to the tune of Rs.1,24,03,446/-, the A.O examined the relevant entries pertaining to the assessee. Based on the findings, the A.O of the assessee issued a notice u/s. 153C of the Act on 06.02.2023 after recording satisfaction on 08.