DEPUTY COMMISSIONER OF INCOME-TAX MADURAI vs SRI JAYAJOTHI AND COMPANY PRIVATE LIMITED RAJAPALAYAM

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2026 Supreme(Online)(ITAT) 2016

INCOME TAX APPELLATE TRIBUNAL (CHENNAI BENCH)
DEPUTY COMMISSIONER OF INCOME-TAX MADURAI – Appellant
Versus
SRI JAYAJOTHI AND COMPANY PRIVATE LIMITED RAJAPALAYAM – Respondent

आयकर अपील(cid:9)य अ(cid:10)धकरण, ‘सी’ (cid:14)यायपीठ, चे(cid:14)नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI (cid:21)ी एबी ट(cid:9) वक(cid:26), (cid:14)या(cid:27)यक सद(cid:29)य एव ं (cid:21)ी एस. आर. रघुनाथा, लेखा सद(cid:29)य के सम$

BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2131/Chny/2025 (cid:27)नधा%रण वष % / Assessment Year: 2014-15

DCIT, Corporate Circle, No.2, V.P. Rathinasamy Nadar Road, Bibikulam, Madurai – 625 002.	v s.	Sri Jayajothi and Company Private Limited, No.70, Alagai Nagar, Rajapalayam, Virudhuagar District, Rajapalayam – 626 117.
( अपीलाथ’/Appellant)		[PAN: AACCS-0542-E ] (()यथ’/Respondent)

अपीलाथ’ क* ओर से/Appellant by : Ms. R. Anitha, Addl. CIT ()यथ’ क* ओर से/Respondent by : Shri. V. Srikrishnan, CA. सुनवाई क* तार(cid:9)ख/Date of Hearing : 02.12.2025 घोषणा क* तार(cid:9)ख/Date of Pronouncement : 08.01.2026 आदेश /O R D E R PER S. R. RAGHUNATHA, AM:

This appeal by the revenue is filed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2014-15, dated 09.06.2025.

2. The revenue has raise

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2026 Supreme(Online)(ITAT) 2016

INCOME TAX APPELLATE TRIBUNAL (CHENNAI BENCH)DEPUTY COMMISSIONER OF INCOME-TAX MADURAI – AppellantVersusSRI JAYAJOTHI AND COMPANY PRIVATE LIMITED RAJAPALAYAM – Respondent

INCOME TAX APPELLATE TRIBUNAL (CHENNAI BENCH)
DEPUTY COMMISSIONER OF INCOME-TAX MADURAI – Appellant
Versus
SRI JAYAJOTHI AND COMPANY PRIVATE LIMITED RAJAPALAYAM – Respondent