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INCOME TAX APPELLATE TRIBUNAL (CHENNAI BENCH)
HAMEED MARINE PRIVATE LIMITED EDALAKUDY NAGERCOIL – Appellant
Versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 NAGERCOIL INCOME TAX OFFICE NAGERCOIL – Respondent
आयकर अपील(cid:9)य अ(cid:10)धकरण, ’ए’ (cid:14)यायपीठ, चे(cid:14)नई।
IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI (cid:1)ी मनु कु मार िग(cid:12)र, (cid:14)ाियक सद(cid:18) एवं (cid:1)ी एस. आर. रघुनाथा, लेखा सद(cid:18) के सम(cid:29)
BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No 2317/Chny/2025 (cid:24)नधाtiरण वष/ti Assessment Year: 2017-18 HAMEED MARINE PRIVATE LIMITED v. The ACIT, CIRCLE-1, No. 27/1, RASAK ROAD, EDALAKUDY, NAGERCOIL, NAGERCOIL, NAGERCOIL SIVARAJ BUILDING, TOWER TAMIL NADU-629002 JUNCTION ROAD, NEGERCOIL-629001 [PAN: AADCH 3419 C (अपीलाथ(cid:29)/Appellant) ((cid:30)(cid:31)यथ(cid:29)/Respondent)
अपीलाथ(cid:29) क ओर से/ Appellant/Assessee by : Mr. T. Vasudevan, Advocate (cid:30)(cid:31)यथ(cid:29) क ओर से /Respondent/Revenue by : Mr. Guru Prasad, Addl. CIT सुनवाई क तार(cid:9)ख/Date of Hearing : 12.01.2026 घोषणाक तार(cid:9)ख /Date of Pronouncement : 18.02.2026 आदेश / O R D E R PER MANU KUMAR GIRI, JM:
This captioned Appeal filed by the Assessee is directed against the order of the Ld. ADDL/JCIT (A)-4 MUMBAI [CIT(A)] dated
11.07.2025 for Assessment Year 2017-18.
2. The assessee has raised the following grou
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