Olari Little Flower Kuries (P.) Ltd. v. UOI

Anumod Vishwambharan, Trivandrum vs. ITO TDS Ward, Trivandrum

In the result, the appeals of the assessee are allowed

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 78/Coch/2023 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No. 79/Coch/2023 (िनधा"रण वष" / Assessment Year: 2014-15) Anumod Viswambharan बनाम/ Ito Tc 8/2164, Cheruvikal, Tds Ward, Aayakar Vs. Medical College, Bhavan, Peroorkada Thiruvananthapuram- Road, Kowdiar, 695011. Thiruvananthapuram. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adjpv0729M (अपीलाथ" /Appellant) .. (""थ" / Respondent) Assessee By: None Revenue By: Smt J. M Jamuna Devi, (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 18/05/2023 घोषणा की तारीख /Date Of Pronouncement: 06/06/2023

…ned. I, accordingly, set aside the Exts. P1 to P6 demand notices. NO order on costs.” 3. The Division Bench of the Hon’ble Kerala High Court affirmed the aforesaid ratio of the single bench in the case of M/s Olari Little Flower Kuries (P.) Ltd. v. UoI [2022] 440 ITR 26 (Ker), after reproducing paras 20 to 23 of the decision in Fatheraj Singhvi (supra), and concluding it’s findings, at para 6.1 of the Judgment, it expresses it’s agreement therewith at para 6.2 and held as under: - “23. In view of the aforesaid observation and discussion, since the impugned intimation given by the respondent-Department against all…

Anumod Vishwambharan, Trivandrum vs. ITO TDS Ward, Trivandrum

In the result, the appeals of the assessee are allowed

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 78/Coch/2023 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No. 79/Coch/2023 (िनधा"रण वष" / Assessment Year: 2014-15) Anumod Viswambharan बनाम/ Ito Tc 8/2164, Cheruvikal, Tds Ward, Aayakar Vs. Medical College, Bhavan, Peroorkada Thiruvananthapuram- Road, Kowdiar, 695011. Thiruvananthapuram. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adjpv0729M (अपीलाथ" /Appellant) .. (""थ" / Respondent) Assessee By: None Revenue By: Smt J. M Jamuna Devi, (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 18/05/2023 घोषणा की तारीख /Date Of Pronouncement: 06/06/2023

…ned. I, accordingly, set aside the Exts. P1 to P6 demand notices. NO order on costs.” 3. The Division Bench of the Hon’ble Kerala High Court affirmed the aforesaid ratio of the single bench in the case of M/s Olari Little Flower Kuries (P.) Ltd. v. UoI [2022] 440 ITR 26 (Ker), after reproducing paras 20 to 23 of the decision in Fatheraj Singhvi (supra), and concluding it’s findings, at para 6.1 of the Judgment, it expresses it’s agreement therewith at para 6.2 and held as under: - “23. In view of the aforesaid observation and discussion, since the impugned intimation given by the respondent-Department against all…

M/S St. Alphonsa Timbers & Traders (Pvt) Ltd, Maradu vs. Income Tax Officer (TDS), Kochi

In the result, the appeals of the assessee are allowed

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

…ned. I, accordingly, set aside the Exts. P1 to P6 demand notices. NO order on costs.” 6. The Division Bench of the Hon’ble Kerala High Court affirmed the aforesaid ratio of the single bench in the case of M/s Olari Little Flower Kuries (P.) Ltd. v. UoI [2022] 440 ITR 26 (Ker), after reproducing paras 20 to 23 of the decision in Fatheraj Singhvi (supra), and concluding it’s findings, at para 6.1 of the Judgment, it expresses it’s agreement therewith at para 6.2: “23. In view of the aforesaid observation and discussion, since the impugned intimation given by the respondent-Department against all the appellants unde…

M/S St. Alphonsa Timbers and Traders (Pvt) Ltd, Maradu vs. Income Tax Officer (TDS), Kochi

In the result, the appeals of the assessee are allowed

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

…ned. I, accordingly, set aside the Exts. P1 to P6 demand notices. NO order on costs.” 6. The Division Bench of the Hon’ble Kerala High Court affirmed the aforesaid ratio of the single bench in the case of M/s Olari Little Flower Kuries (P.) Ltd. v. UoI [2022] 440 ITR 26 (Ker), after reproducing paras 20 to 23 of the decision in Fatheraj Singhvi (supra), and concluding it’s findings, at para 6.1 of the Judgment, it expresses it’s agreement therewith at para 6.2: “23. In view of the aforesaid observation and discussion, since the impugned intimation given by the respondent-Department against all the appellants unde…

M/S. Poyanil Hospital, Kozhencherry vs. The ITO, TDS, Alappuzha

Bench: Shri George George K & Ms. Padmavathy Sassessment Year :2013-14 M/S.Poyanil Hospital, Ito, Vs. Poyanil, Tds, Kozhencherry. Alappuzha. Pan :Aacfm 7322 F Assessee Respondent

…earned AR submitted that the issue raised is squarely covered in favour of the assessee by the following judicial pronouncements:- (i) The judgment of the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. UOI reported in (2022) 440 ITR 26 (Ker.) Page 3 of 6 (ii) The Hon’ble Kerala High Court judgment in the case of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18th December, 2018] (iii) The judgment of the Hon’ble Kerala High Court in the case of Sanjeev Mathew & Co. v. ITO (TDS) (judgment dated 30.11.2021) (iv) The judg…

Kerala Gramin Bank, Udiyankulangara Branch, Thiruvananthapuram vs. The ITO Ward TDS, Trivandrum, Thiruvananthapuram

In the result, the appeals filed by the assessee are allowed

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

…section 200A(1)(c) of the Act on or after 01.06.2015 where the same relate to any period prior to the said date, i.e., would not have a retroactive effect. Reference in this context be made to the decision in Olari Little Flower Kuries (P.) Ltd. v. UoI [2022] 440 ITR 26 (Ker) affirming the single bench decision in Sarala Memorial Hospital (supra). After reproducing paras 20 to 23 of the decision in Fatheraj Singhvi (infra), the last, as under, concluding it’s findings, at para 6.1 of the Judgment, it expresses it’s agreement therewith at para 6.2: ‘23. In view of the aforesaid observation and discussion, since th…

Kerala Gramin Bank, Omalloor Branch, Pathanamthitta vs. The ITO Ward TDS, Trivandrum, Thiruvananthapuram

In the result, the appeals filed by the assessee are allowed

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

…section 200A(1)(c) of the Act on or after 01.06.2015 where the same relate to any period prior to the said date, i.e., would not have a retroactive effect. Reference in this context be made to the decision in Olari Little Flower Kuries (P.) Ltd. v. UoI [2022] 440 ITR 26 (Ker) affirming the single bench decision in Sarala Memorial Hospital (supra). After reproducing paras 20 to 23 of the decision in Fatheraj Singhvi (infra), the last, as under, concluding it’s findings, at para 6.1 of the Judgment, it expresses it’s agreement therewith at para 6.2: ‘23. In view of the aforesaid observation and discussion, since th…

Kerala Gramin Bank, Omalloor Branch, Pathanamthitta vs. The ITO Ward TDS, Trivandrum, Thiruvananthapuram

In the result, the appeals filed by the assessee are allowed

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

…section 200A(1)(c) of the Act on or after 01.06.2015 where the same relate to any period prior to the said date, i.e., would not have a retroactive effect. Reference in this context be made to the decision in Olari Little Flower Kuries (P.) Ltd. v. UoI [2022] 440 ITR 26 (Ker) affirming the single bench decision in Sarala Memorial Hospital (supra). After reproducing paras 20 to 23 of the decision in Fatheraj Singhvi (infra), the last, as under, concluding it’s findings, at para 6.1 of the Judgment, it expresses it’s agreement therewith at para 6.2: ‘23. In view of the aforesaid observation and discussion, since th…