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

440 ITR 26High Court2022#98 most cited

What is Olari Little Flower Kuries (P.) Ltd. v. UOI authority for?

The fee under Section 234E of the Income-tax Act cannot be levied for defaults in filing TDS statements committed prior to June 1, 2015, as the provision for its levy became effective only from that date.

614

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2026.

Also referred to as

Olari Little Flower Kuries (P.) Ltd. · Section 234E · fee for late filing of TDS statements · applicability prior to June 1 · 2015 · retrospective effect of Section 234E · non-imposition of fee · defaults before 01.06.2015 · TDS fee commencement date · Section 200A · Kerala High Court

Also reported as

134 Taxmann.com 111

Sections most often in play

Section 200ASection 234ESection 250Section 154Section 220(2)Section 206CBSection 200A(1)(c)Section 234A

Issues it is cited on

section 234e(1)section 200a(1)(c)section 200a(1)section 234esection 200asection 200section 200(3)section 254(2)section 220(2)tax deducted at sourcesection 20section 234

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

Ava Software Private Ltd, Chennai vs. CIT(A), Chennai

In the result, the appeal filed by the assessee is allowed

ITA 498/CHNY/2021[2014-15]Status: DisposedITAT Chennai24 Feb 2022AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.498/Chny/2021 िनधा"रण वष" /Assessment Year: 2014-15 M/S. Ava Software Pvt. Ltd., V. The Income Tax Officer, 1St Floor, Block-2, Tds Ward-1(3), Bayline Infocity Ltd., Chennai. Sh 49A, Navalur – 600 130. Tamil Nadu. [Pan: Aahca 6465 H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.Raghu Kumar, AdvFor Respondent: Mr. AR.V.Sreenivasan
Section 200ASection 234E

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.498/Chny/2021 िनधा"रण वष" /Assessment Year: 2014-15 M/s. AVA Software Pvt. Ltd., v. The Income Tax Officer, 1st Floor, Block-2, TDS Ward-1(3), Bayline Infocity Ltd., Chennai. SH 49A, Navalur – 600 130. Tamil Nadu. [PAN: AAHCA 6465 H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Raghu Kumar,…

Drg Rexime Inc, Tirupur vs. ACIT-CPC, TDS, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 351/CHNY/2021[2015-16[Form-26Q-Q-3]]Status: DisposedITAT Chennai24 Feb 2022

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.351/Chny/2021 िनधा"रण वष"/Assessment Years: 2015-16 [26Q – Q3] M/S. Drg Rexine Inc, Vs. The Assistant Commissioner Of 16/25 (Old Name Sri Drg Agencies), Income Tax, Kamaraj Road, Thennampalayam Central Processing Cell – Tds, Exctension, Tirupur 641 604, Ghaziabad. Tamil Nadu. [Pan:Abhfs4221K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate, Erode ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 24.02.2022 घोषणा की तारीख /Date Of Pronouncement : 24.02.2022 आदेश /O R D E R Per G. Manjunatha: This Appeal Filed By The Assessee Is Directed Against Different Orders Passed By The Learned Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre (Nfac), New Delhi Dated 27.08.2021 Relevant To The Assessment Year 2015-16 [26Q-Q-3].

For Appellant: Shri S. Sridhar, Advocate, ErodeFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 200ASection 234E

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.351/Chny/2021 िनधा"रण वष"/Assessment Years: 2015-16 [26Q – Q3] M/s. DRG Rexine INC, Vs. The Assistant Commissioner of 16/25 (Old name Sri DRG Agencies), Income Tax, Kamaraj Road, Thennampalayam Central Processing Cell – TDS, Exctension, Tirupur 641 604, Ghaziabad. Tamil Nadu. [PAN:ABHFS4221K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appella…

Marshal Textiles(P) Ltd, Gobichettipalayam vs. ACIT-CPC, TDS, Delhi

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

ITA 350/CHNY/2021[2014-15[Form-26Q-Q-4]]Status: DisposedITAT Chennai24 Feb 2022

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.343 To 350/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 [24Q - Q1 To Q4 & 26Q – Q1 To Q4] M/S. Marshal Textiles (P) Ltd., Vs. The Assistant Commissioner Of Pallipalayam, Kunnathur, Gobi Main Income Tax, Road, Getticheviur Post, Central Processing Cell – Tds, Gobichettipalayam 638 110. Ghaziabad. [Pan:Aabcm6646C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate, Erode ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 24.02.2022 घोषणा की तारीख /Date Of Pronouncement : 24.02.2022 आदेश /O R D E R Per Bench: The Bunch Of 8 Appeals Filed By The Assessee Are Directed Against Different Orders Passed By The Learned Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre (Nfac), New Delhi Dated 29.07.2021 Pertain To Assessment Years 2014-15 (24Q - Q1 To Q4] & Dated 13.08.2021 For 26Q - Q1 To Q4). Since, The Facts Are Identical & Issues Are Common, For The Sake Of Convenience These Appeals Were Heard Together & Are Being Disposed Off, By This Consolidated Order.

For Appellant: Shri S. Sridhar, Advocate, ErodeFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 200ASection 234E

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.343 TO 350/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 [24Q - Q1 to Q4 and 26Q – Q1 to Q4] M/s. Marshal Textiles (P) Ltd., Vs. The Assistant Commissioner of Pallipalayam, Kunnathur, Gobi Main Income Tax, Road, Getticheviur Post, Central Processing Cell – TDS, Gobichettipalayam 638 110. Ghaziabad. [PAN:AABCM6646C] (अपीलाथ"/Appellant) (""थ"/Respondent)…

Marshal Textiles(P) Ltd, Gobichettipalayam vs. ACIT-CPC, TDS, Delhi

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

ITA 349/CHNY/2021[2014-15[Form-26Q-Q-3]]Status: DisposedITAT Chennai24 Feb 2022

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.343 To 350/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 [24Q - Q1 To Q4 & 26Q – Q1 To Q4] M/S. Marshal Textiles (P) Ltd., Vs. The Assistant Commissioner Of Pallipalayam, Kunnathur, Gobi Main Income Tax, Road, Getticheviur Post, Central Processing Cell – Tds, Gobichettipalayam 638 110. Ghaziabad. [Pan:Aabcm6646C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate, Erode ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 24.02.2022 घोषणा की तारीख /Date Of Pronouncement : 24.02.2022 आदेश /O R D E R Per Bench: The Bunch Of 8 Appeals Filed By The Assessee Are Directed Against Different Orders Passed By The Learned Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre (Nfac), New Delhi Dated 29.07.2021 Pertain To Assessment Years 2014-15 (24Q - Q1 To Q4] & Dated 13.08.2021 For 26Q - Q1 To Q4). Since, The Facts Are Identical & Issues Are Common, For The Sake Of Convenience These Appeals Were Heard Together & Are Being Disposed Off, By This Consolidated Order.

For Appellant: Shri S. Sridhar, Advocate, ErodeFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 200ASection 234E

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.343 TO 350/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 [24Q - Q1 to Q4 and 26Q – Q1 to Q4] M/s. Marshal Textiles (P) Ltd., Vs. The Assistant Commissioner of Pallipalayam, Kunnathur, Gobi Main Income Tax, Road, Getticheviur Post, Central Processing Cell – TDS, Gobichettipalayam 638 110. Ghaziabad. [PAN:AABCM6646C] (अपीलाथ"/Appellant) (""थ"/Respondent)…

Marshal Textiles(P) Ltd, Gobichettipalayam vs. ACIT-CPC, TDS, Delhi

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

ITA 348/CHNY/2021[2014-15[Form-26Q-Q-2]]Status: DisposedITAT Chennai24 Feb 2022

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.343 To 350/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 [24Q - Q1 To Q4 & 26Q – Q1 To Q4] M/S. Marshal Textiles (P) Ltd., Vs. The Assistant Commissioner Of Pallipalayam, Kunnathur, Gobi Main Income Tax, Road, Getticheviur Post, Central Processing Cell – Tds, Gobichettipalayam 638 110. Ghaziabad. [Pan:Aabcm6646C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate, Erode ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 24.02.2022 घोषणा की तारीख /Date Of Pronouncement : 24.02.2022 आदेश /O R D E R Per Bench: The Bunch Of 8 Appeals Filed By The Assessee Are Directed Against Different Orders Passed By The Learned Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre (Nfac), New Delhi Dated 29.07.2021 Pertain To Assessment Years 2014-15 (24Q - Q1 To Q4] & Dated 13.08.2021 For 26Q - Q1 To Q4). Since, The Facts Are Identical & Issues Are Common, For The Sake Of Convenience These Appeals Were Heard Together & Are Being Disposed Off, By This Consolidated Order.

For Appellant: Shri S. Sridhar, Advocate, ErodeFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 200ASection 234E

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.343 TO 350/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 [24Q - Q1 to Q4 and 26Q – Q1 to Q4] M/s. Marshal Textiles (P) Ltd., Vs. The Assistant Commissioner of Pallipalayam, Kunnathur, Gobi Main Income Tax, Road, Getticheviur Post, Central Processing Cell – TDS, Gobichettipalayam 638 110. Ghaziabad. [PAN:AABCM6646C] (अपीलाथ"/Appellant) (""थ"/Respondent)…

Marshal Textiles(P) Ltd, Gobichettipalayam vs. ACIT-CPC, TDS, Delhi

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

ITA 347/CHNY/2021[2014-15[Form-26Q-Q-1]]Status: DisposedITAT Chennai24 Feb 2022

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.343 To 350/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 [24Q - Q1 To Q4 & 26Q – Q1 To Q4] M/S. Marshal Textiles (P) Ltd., Vs. The Assistant Commissioner Of Pallipalayam, Kunnathur, Gobi Main Income Tax, Road, Getticheviur Post, Central Processing Cell – Tds, Gobichettipalayam 638 110. Ghaziabad. [Pan:Aabcm6646C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate, Erode ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 24.02.2022 घोषणा की तारीख /Date Of Pronouncement : 24.02.2022 आदेश /O R D E R Per Bench: The Bunch Of 8 Appeals Filed By The Assessee Are Directed Against Different Orders Passed By The Learned Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre (Nfac), New Delhi Dated 29.07.2021 Pertain To Assessment Years 2014-15 (24Q - Q1 To Q4] & Dated 13.08.2021 For 26Q - Q1 To Q4). Since, The Facts Are Identical & Issues Are Common, For The Sake Of Convenience These Appeals Were Heard Together & Are Being Disposed Off, By This Consolidated Order.

For Appellant: Shri S. Sridhar, Advocate, ErodeFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 200ASection 234E

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.343 TO 350/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 [24Q - Q1 to Q4 and 26Q – Q1 to Q4] M/s. Marshal Textiles (P) Ltd., Vs. The Assistant Commissioner of Pallipalayam, Kunnathur, Gobi Main Income Tax, Road, Getticheviur Post, Central Processing Cell – TDS, Gobichettipalayam 638 110. Ghaziabad. [PAN:AABCM6646C] (अपीलाथ"/Appellant) (""थ"/Respondent)…

Marshal Textiles(P) Ltd, Gobichettipalayam vs. ACIT-CPC, TDS, Delhi

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

ITA 346/CHNY/2021[2014-15[Form-24Q-Q-4]]Status: DisposedITAT Chennai24 Feb 2022

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.343 To 350/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 [24Q - Q1 To Q4 & 26Q – Q1 To Q4] M/S. Marshal Textiles (P) Ltd., Vs. The Assistant Commissioner Of Pallipalayam, Kunnathur, Gobi Main Income Tax, Road, Getticheviur Post, Central Processing Cell – Tds, Gobichettipalayam 638 110. Ghaziabad. [Pan:Aabcm6646C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate, Erode ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 24.02.2022 घोषणा की तारीख /Date Of Pronouncement : 24.02.2022 आदेश /O R D E R Per Bench: The Bunch Of 8 Appeals Filed By The Assessee Are Directed Against Different Orders Passed By The Learned Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre (Nfac), New Delhi Dated 29.07.2021 Pertain To Assessment Years 2014-15 (24Q - Q1 To Q4] & Dated 13.08.2021 For 26Q - Q1 To Q4). Since, The Facts Are Identical & Issues Are Common, For The Sake Of Convenience These Appeals Were Heard Together & Are Being Disposed Off, By This Consolidated Order.

For Appellant: Shri S. Sridhar, Advocate, ErodeFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 200ASection 234E

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.343 TO 350/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 [24Q - Q1 to Q4 and 26Q – Q1 to Q4] M/s. Marshal Textiles (P) Ltd., Vs. The Assistant Commissioner of Pallipalayam, Kunnathur, Gobi Main Income Tax, Road, Getticheviur Post, Central Processing Cell – TDS, Gobichettipalayam 638 110. Ghaziabad. [PAN:AABCM6646C] (अपीलाथ"/Appellant) (""थ"/Respondent)…

Marshal Textiles(P) Ltd, Gobichettipalayam vs. ACIT-CPC, TDS, Delhi

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

ITA 345/CHNY/2021[2014-15[Form-24Q-Q-3]]Status: DisposedITAT Chennai24 Feb 2022

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.343 To 350/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 [24Q - Q1 To Q4 & 26Q – Q1 To Q4] M/S. Marshal Textiles (P) Ltd., Vs. The Assistant Commissioner Of Pallipalayam, Kunnathur, Gobi Main Income Tax, Road, Getticheviur Post, Central Processing Cell – Tds, Gobichettipalayam 638 110. Ghaziabad. [Pan:Aabcm6646C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate, Erode ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 24.02.2022 घोषणा की तारीख /Date Of Pronouncement : 24.02.2022 आदेश /O R D E R Per Bench: The Bunch Of 8 Appeals Filed By The Assessee Are Directed Against Different Orders Passed By The Learned Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre (Nfac), New Delhi Dated 29.07.2021 Pertain To Assessment Years 2014-15 (24Q - Q1 To Q4] & Dated 13.08.2021 For 26Q - Q1 To Q4). Since, The Facts Are Identical & Issues Are Common, For The Sake Of Convenience These Appeals Were Heard Together & Are Being Disposed Off, By This Consolidated Order.

For Appellant: Shri S. Sridhar, Advocate, ErodeFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 200ASection 234E

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.343 TO 350/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 [24Q - Q1 to Q4 and 26Q – Q1 to Q4] M/s. Marshal Textiles (P) Ltd., Vs. The Assistant Commissioner of Pallipalayam, Kunnathur, Gobi Main Income Tax, Road, Getticheviur Post, Central Processing Cell – TDS, Gobichettipalayam 638 110. Ghaziabad. [PAN:AABCM6646C] (अपीलाथ"/Appellant) (""थ"/Respondent)…

Marshal Textiles(P) Ltd, Getticheviur vs. ACIT, CPC, TDS, Delhi

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

ITA 344/CHNY/2021[2014-15(form-24Q-Q-2)]Status: DisposedITAT Chennai24 Feb 2022

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.343 To 350/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 [24Q - Q1 To Q4 & 26Q – Q1 To Q4] M/S. Marshal Textiles (P) Ltd., Vs. The Assistant Commissioner Of Pallipalayam, Kunnathur, Gobi Main Income Tax, Road, Getticheviur Post, Central Processing Cell – Tds, Gobichettipalayam 638 110. Ghaziabad. [Pan:Aabcm6646C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate, Erode ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 24.02.2022 घोषणा की तारीख /Date Of Pronouncement : 24.02.2022 आदेश /O R D E R Per Bench: The Bunch Of 8 Appeals Filed By The Assessee Are Directed Against Different Orders Passed By The Learned Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre (Nfac), New Delhi Dated 29.07.2021 Pertain To Assessment Years 2014-15 (24Q - Q1 To Q4] & Dated 13.08.2021 For 26Q - Q1 To Q4). Since, The Facts Are Identical & Issues Are Common, For The Sake Of Convenience These Appeals Were Heard Together & Are Being Disposed Off, By This Consolidated Order.

For Appellant: Shri S. Sridhar, Advocate, ErodeFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 200ASection 234E

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.343 TO 350/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 [24Q - Q1 to Q4 and 26Q – Q1 to Q4] M/s. Marshal Textiles (P) Ltd., Vs. The Assistant Commissioner of Pallipalayam, Kunnathur, Gobi Main Income Tax, Road, Getticheviur Post, Central Processing Cell – TDS, Gobichettipalayam 638 110. Ghaziabad. [PAN:AABCM6646C] (अपीलाथ"/Appellant) (""थ"/Respondent)…

Marshal Textiles (P) Ltd., Gobichettypalayam vs. CIT(A)NFAC, Delhi

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

ITA 343/CHNY/2021[2014-15(Q-1)]Status: DisposedITAT Chennai24 Feb 2022

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.343 To 350/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 [24Q - Q1 To Q4 & 26Q – Q1 To Q4] M/S. Marshal Textiles (P) Ltd., Vs. The Assistant Commissioner Of Pallipalayam, Kunnathur, Gobi Main Income Tax, Road, Getticheviur Post, Central Processing Cell – Tds, Gobichettipalayam 638 110. Ghaziabad. [Pan:Aabcm6646C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate, Erode ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 24.02.2022 घोषणा की तारीख /Date Of Pronouncement : 24.02.2022 आदेश /O R D E R Per Bench: The Bunch Of 8 Appeals Filed By The Assessee Are Directed Against Different Orders Passed By The Learned Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre (Nfac), New Delhi Dated 29.07.2021 Pertain To Assessment Years 2014-15 (24Q - Q1 To Q4] & Dated 13.08.2021 For 26Q - Q1 To Q4). Since, The Facts Are Identical & Issues Are Common, For The Sake Of Convenience These Appeals Were Heard Together & Are Being Disposed Off, By This Consolidated Order.

For Appellant: Shri S. Sridhar, Advocate, ErodeFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 200ASection 234E

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.343 TO 350/Chny/2021 िनधा"रण वष"/Assessment Years: 2014-15 [24Q - Q1 to Q4 and 26Q – Q1 to Q4] M/s. Marshal Textiles (P) Ltd., Vs. The Assistant Commissioner of Pallipalayam, Kunnathur, Gobi Main Income Tax, Road, Getticheviur Post, Central Processing Cell – TDS, Gobichettipalayam 638 110. Ghaziabad. [PAN:AABCM6646C] (अपीलाथ"/Appellant) (""थ"/Respondent)…

C.K.Airtech India Pvt Ltd, Hosur vs. ITO, TDS, Circle-1, Hosur

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

ITA 286/CHNY/2021[2015-16]Status: DisposedITAT Chennai24 Feb 2022AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.284-286/Chny/2021 िनधा"रण वष" /Assessment Years: 2013-14 To 2015-16 M/S. C.K. Airtech India Pvt. Ltd., V. The Asst. Commissioner- D-7, Vi Phase, Sidco Industrial Of Income Tax, Estate, Circle-1, Hosur – 635 126. Hosur [Pan: Aabcc 2664 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.T. Vasudevan, Adv. ""यथ" क" ओर से /Respondent By : Mr. Ar.V.Sreenivasan, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 24.02.2022 घोषणा क" तारीख /Date Of Pronouncement : 24.02.2022

For Respondent: Mr. AR.V.Sreenivasan
Section 200ASection 234E

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.284-286/Chny/2021 िनधा"रण वष" /Assessment Years: 2013-14 to 2015-16 M/s. C.K. Airtech India Pvt. Ltd., v. The Asst. Commissioner- D-7, VI Phase, SIDCO Industrial of Income Tax, Estate, Circle-1, Hosur – 635 126. Hosur [PAN: AABCC 2664 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.T. Vasude…

C.K.Airtech Pvt Ltd, Hosur vs. ITO, TDS, Circle-1, Hosur

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

ITA 285/CHNY/2021[2014-15]Status: DisposedITAT Chennai24 Feb 2022AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.284-286/Chny/2021 िनधा"रण वष" /Assessment Years: 2013-14 To 2015-16 M/S. C.K. Airtech India Pvt. Ltd., V. The Asst. Commissioner- D-7, Vi Phase, Sidco Industrial Of Income Tax, Estate, Circle-1, Hosur – 635 126. Hosur [Pan: Aabcc 2664 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.T. Vasudevan, Adv. ""यथ" क" ओर से /Respondent By : Mr. Ar.V.Sreenivasan, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 24.02.2022 घोषणा क" तारीख /Date Of Pronouncement : 24.02.2022

For Respondent: Mr. AR.V.Sreenivasan
Section 200ASection 234E

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.284-286/Chny/2021 िनधा"रण वष" /Assessment Years: 2013-14 to 2015-16 M/s. C.K. Airtech India Pvt. Ltd., v. The Asst. Commissioner- D-7, VI Phase, SIDCO Industrial of Income Tax, Estate, Circle-1, Hosur – 635 126. Hosur [PAN: AABCC 2664 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.T. Vasude…

C.K.Airtech India Pvt Ltd, Hosur vs. ITO, TDS, Circle-I, Hosur

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

ITA 284/CHNY/2021[2013-2014]Status: DisposedITAT Chennai24 Feb 2022AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.284-286/Chny/2021 िनधा"रण वष" /Assessment Years: 2013-14 To 2015-16 M/S. C.K. Airtech India Pvt. Ltd., V. The Asst. Commissioner- D-7, Vi Phase, Sidco Industrial Of Income Tax, Estate, Circle-1, Hosur – 635 126. Hosur [Pan: Aabcc 2664 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.T. Vasudevan, Adv. ""यथ" क" ओर से /Respondent By : Mr. Ar.V.Sreenivasan, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 24.02.2022 घोषणा क" तारीख /Date Of Pronouncement : 24.02.2022

For Respondent: Mr. AR.V.Sreenivasan
Section 200ASection 234E

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.284-286/Chny/2021 िनधा"रण वष" /Assessment Years: 2013-14 to 2015-16 M/s. C.K. Airtech India Pvt. Ltd., v. The Asst. Commissioner- D-7, VI Phase, SIDCO Industrial of Income Tax, Estate, Circle-1, Hosur – 635 126. Hosur [PAN: AABCC 2664 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.T. Vasude…

Sree Drg Vinyls Industries, Tirupur vs. ACIT-CPC, TDS

In the result, the appeal filed by the assessee is allowed

ITA 245/CHNY/2021[2013-14]Status: DisposedITAT Chennai24 Feb 2022AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.245/Chny/2021 िनधा"रण वष" /Assessment Year: 2013-14 M/S.Sree Drg Vinyls Industries, V. The Dy. Commissioner- 16/2, Kamaraj Road, Cross Street, Of Income Tax, Thennampalyam Extension, Central Processing Cell-Tds, Tirupur-641 604, Tamil Nadu. Ghaziabad. [Pan: Abrfs 0294 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.S. Sridhar, Adv., Erode ""यथ" क" ओर से /Respondent By : Mr. Ar.V.Sreenivasan, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 24.02.2022 घोषणा क" तारीख /Date Of Pronouncement : 24.02.2022

For Respondent: Mr. AR.V.Sreenivasan
Section 200ASection 234E

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.245/Chny/2021 िनधा"रण वष" /Assessment Year: 2013-14 M/s.Sree DRG Vinyls Industries, v. The Dy. Commissioner- 16/2, Kamaraj Road, Cross Street, of Income Tax, Thennampalyam Extension, Central Processing Cell-TDS, Tirupur-641 604, Tamil Nadu. Ghaziabad. [PAN: ABRFS 0294 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क"…