United Metals v. ITO

137 Taxmann.com 115High Court2022#810 most cited

What is United Metals v. ITO authority for?

The amendment to Section 200A(1)(c) of the Income-tax Act, allowing for the levy of fees under Section 234E, is prospective in nature and applies only from June 1, 2015. Consequently, no fee under Section 234E can be levied for delayed filing of TDS/TCS statements pertaining to quarters prior to this date.

127

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Also referred to as

United Metals v. ITO · Section 234E · Section 200A · Section 200A(1)(c) · prospective application · retrospective application · TDS default fee · delayed TDS statement · intimation under Section 200A · pre-June 2015 quarters · Finance Act 2015 · Kerala High Court

Sections most often in play

Section 234ESection 154Section 195Section 200ASection 200A(1)(c)Section 250Section 271HSection 271H(3)

Issues it is cited on

section 271h(3)section 272a(2)section 271hsection 272section 200a(1)section 272asection 220(2)section 200asection 234esection 200section 20section 234

Judgments citing United Metals v. ITO

KAUSHALYA INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.,KOLKATA vs. I.T.O., WARD - 2(1), KOLKATA

In the result, all the captioned appeals of the assessee are allowed

ITA 180/KOL/2026[2015-2016]Status: DisposedITAT Kolkata13 Apr 2026AY 2015-2016

Bench: Shri George Mathan & Shri Rakesh Mishraita Nos.178 To 180/Kol/2026 Assessment Years: 2013-14 To 2015-16 Kaushalya Infrastructure Development Corporation Ltd…………..……Appellant Hb-170, Sector Iii, Salt Lake, Bidhan Nagar Ib Market, S.O Salt Lake, North 24 Parganas, W.B – 700106. [Pan: Aacck1581F] Vs. Ito, Ward-2(1), Tds, Kolkata………….…………………….....………..Respondent Appearances By: Shri Miraj D. Sha, Appeared On Behalf Of The Appellant. Shri Pradip Kumar Biswas, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 13, 2026 Date Of Pronouncing The Order : April 13, 2026 Order Per Bench: This Is A Batch Of Three Appeals Filed By The Assessee Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals), Addl/Jcit (A), Panaji [Hereinafter Referred To As “The Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) In Appeal Nos. Nfac/2011-12/10384523, Nfac/2011-12/10384523, Nfac/2013- 14/10384527 All Dated 19.11.2025, For The Assessment Years 2013-14 To 2015-16 Respectively.

Section 200(3)Section 200ASection 200A(1)(c)Section 206C(3)Section 234ESection 250Section 271(1)(a)Section 271HSection 272A(2)(k)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH AT KOLKATA Before Shri George Mathan, Judicial Member and Shri Rakesh Mishra, Accountant Member ITA Nos.178 to 180/Kol/2026 Assessment Years: 2013-14 to 2015-16 Kaushalya Infrastructure Development Corporation Ltd…………..……Appellant HB-170, Sector III, Salt Lake, Bidhan Nagar IB Market, S.O Salt Lake, North 24 Parganas, W.B – 700106. [PAN: AACCK1581F] vs. ITO, Ward-2(1), TDS, Kolkata………….…………………….....………..Respondent Appearances by: Shri Miraj D. Sha, appeared on behalf of the Appellant. Shri Pradip Kumar Biswas, Sr. DR, appeared on behalf of the Respondent. Date of co…

KAUSHALYA INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.,KOLKATA vs. I.T.O., WARD - 2(1), TDS,, KOLKATA

In the result, all the captioned appeals of the assessee are allowed

ITA 179/KOL/2026[2014-2015]Status: DisposedITAT Kolkata13 Apr 2026AY 2014-2015

Bench: Shri George Mathan & Shri Rakesh Mishraita Nos.178 To 180/Kol/2026 Assessment Years: 2013-14 To 2015-16 Kaushalya Infrastructure Development Corporation Ltd…………..……Appellant Hb-170, Sector Iii, Salt Lake, Bidhan Nagar Ib Market, S.O Salt Lake, North 24 Parganas, W.B – 700106. [Pan: Aacck1581F] Vs. Ito, Ward-2(1), Tds, Kolkata………….…………………….....………..Respondent Appearances By: Shri Miraj D. Sha, Appeared On Behalf Of The Appellant. Shri Pradip Kumar Biswas, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 13, 2026 Date Of Pronouncing The Order : April 13, 2026 Order Per Bench: This Is A Batch Of Three Appeals Filed By The Assessee Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals), Addl/Jcit (A), Panaji [Hereinafter Referred To As “The Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) In Appeal Nos. Nfac/2011-12/10384523, Nfac/2011-12/10384523, Nfac/2013- 14/10384527 All Dated 19.11.2025, For The Assessment Years 2013-14 To 2015-16 Respectively.

Section 200(3)Section 200ASection 200A(1)(c)Section 206C(3)Section 234ESection 250Section 271(1)(a)Section 271HSection 272A(2)(k)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH AT KOLKATA Before Shri George Mathan, Judicial Member and Shri Rakesh Mishra, Accountant Member ITA Nos.178 to 180/Kol/2026 Assessment Years: 2013-14 to 2015-16 Kaushalya Infrastructure Development Corporation Ltd…………..……Appellant HB-170, Sector III, Salt Lake, Bidhan Nagar IB Market, S.O Salt Lake, North 24 Parganas, W.B – 700106. [PAN: AACCK1581F] vs. ITO, Ward-2(1), TDS, Kolkata………….…………………….....………..Respondent Appearances by: Shri Miraj D. Sha, appeared on behalf of the Appellant. Shri Pradip Kumar Biswas, Sr. DR, appeared on behalf of the Respondent. Date of co…

KAUSHALYA INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.,KOLKATA vs. I.T.O., WARD - 2(1), TDS,, KOLKATA

In the result, all the captioned appeals of the assessee are allowed

ITA 178/KOL/2026[2013-2014]Status: DisposedITAT Kolkata13 Apr 2026AY 2013-2014

Bench: Shri George Mathan & Shri Rakesh Mishraita Nos.178 To 180/Kol/2026 Assessment Years: 2013-14 To 2015-16 Kaushalya Infrastructure Development Corporation Ltd…………..……Appellant Hb-170, Sector Iii, Salt Lake, Bidhan Nagar Ib Market, S.O Salt Lake, North 24 Parganas, W.B – 700106. [Pan: Aacck1581F] Vs. Ito, Ward-2(1), Tds, Kolkata………….…………………….....………..Respondent Appearances By: Shri Miraj D. Sha, Appeared On Behalf Of The Appellant. Shri Pradip Kumar Biswas, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 13, 2026 Date Of Pronouncing The Order : April 13, 2026 Order Per Bench: This Is A Batch Of Three Appeals Filed By The Assessee Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals), Addl/Jcit (A), Panaji [Hereinafter Referred To As “The Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) In Appeal Nos. Nfac/2011-12/10384523, Nfac/2011-12/10384523, Nfac/2013- 14/10384527 All Dated 19.11.2025, For The Assessment Years 2013-14 To 2015-16 Respectively.

Section 200(3)Section 200ASection 200A(1)(c)Section 206C(3)Section 234ESection 250Section 271(1)(a)Section 271HSection 272A(2)(k)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH AT KOLKATA Before Shri George Mathan, Judicial Member and Shri Rakesh Mishra, Accountant Member ITA Nos.178 to 180/Kol/2026 Assessment Years: 2013-14 to 2015-16 Kaushalya Infrastructure Development Corporation Ltd…………..……Appellant HB-170, Sector III, Salt Lake, Bidhan Nagar IB Market, S.O Salt Lake, North 24 Parganas, W.B – 700106. [PAN: AACCK1581F] vs. ITO, Ward-2(1), TDS, Kolkata………….…………………….....………..Respondent Appearances by: Shri Miraj D. Sha, appeared on behalf of the Appellant. Shri Pradip Kumar Biswas, Sr. DR, appeared on behalf of the Respondent. Date of co…

KOLLIPARAAPPARAO COTTON MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal filed by the assessee is allowed

ITA 580/VIZ/2025[2013-14]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2013-14

Bench: the Ld.CIT(A) and explained the reasons for the delay in filing the return and prayed to condone the delay to advance substantial justice on the ground that the issue involved therein, on merits, is with respect to levy of late filing fee under Section 234E of the Act is now covered in favour of the assessee by various decisions, as per which there is no provision under the Act to levy late filing fee before insertion of Section 200A by Finance Act, 2015 w.e.f. 01.06.2015. However, the Ld.A

Section 154Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री एस बालाकृष्णन, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI S BALAKRISHNAN HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.580/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2013-14) Kolliparaapparao Cotton Mills Vs. Income Tax Officer Pvt. Ltd. Ward-1(1) Guntur Guntur PAN: AACCK9608F (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदधतध कध प्रनतनिनर्त्व/ : Shri GVN Hari, Advocate Assessee Represented by रधजस्व कध प्रनतनिनर्त्व/ : Dr.Aparna Villuri, Sr.AR Department Represente…

GOVERNMENT POLYTECHNIC,VISAKHAPATNAM vs. INCOME TAX OFFICER, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed

ITA 458/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam31 Jan 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy & Shri S Balakrishnanआयकर अपील सं./ I.T.A. Nos.456, 457 & 458/Viz/2024 (िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16) Government Polytechnic, Vs. Income Tax Officer, Visakhapatnam. Tds Ward-1, Pan: Aaagg1122Q Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 200ASection 234E

…आयकर अपीलीयअिधकरण, िवशाखापटणम पीठ, िवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"ी, उपा"य" एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT & SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. Nos.456, 457 & 458/Viz/2024 (िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16) Government Polytechnic, Vs. Income Tax Officer, Visakhapatnam. TDS Ward-1, PAN: AAAGG1122Q Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, AR ""याथ" क" ओर से / Respondent by : Dr.…

GOVERNMENT POLYTECHNIC,VISAKHAPATNAM vs. INCOME TAX OFFICER, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed

ITA 457/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam31 Jan 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy & Shri S Balakrishnanआयकर अपील सं./ I.T.A. Nos.456, 457 & 458/Viz/2024 (िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16) Government Polytechnic, Vs. Income Tax Officer, Visakhapatnam. Tds Ward-1, Pan: Aaagg1122Q Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 200ASection 234E

…आयकर अपीलीयअिधकरण, िवशाखापटणम पीठ, िवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"ी, उपा"य" एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT & SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. Nos.456, 457 & 458/Viz/2024 (िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16) Government Polytechnic, Vs. Income Tax Officer, Visakhapatnam. TDS Ward-1, PAN: AAAGG1122Q Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, AR ""याथ" क" ओर से / Respondent by : Dr.…

GOVERNMENT POLYTECHNIC,VISAKHAPATNAM vs. INCOME TAX OFFICER, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed

ITA 456/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam31 Jan 2025AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri S Balakrishnanआयकर अपील सं./ I.T.A. Nos.456, 457 & 458/Viz/2024 (िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16) Government Polytechnic, Vs. Income Tax Officer, Visakhapatnam. Tds Ward-1, Pan: Aaagg1122Q Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 200ASection 234E

…आयकर अपीलीयअिधकरण, िवशाखापटणम पीठ, िवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"ी, उपा"य" एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT & SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. Nos.456, 457 & 458/Viz/2024 (िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16) Government Polytechnic, Vs. Income Tax Officer, Visakhapatnam. TDS Ward-1, PAN: AAAGG1122Q Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, AR ""याथ" क" ओर से / Respondent by : Dr.…

SHRI NIRMAL RAJENDRA JAGETIYA,JAMNAGAR vs. THE ITO (TDS-3), JAMNAGAR, JAMNAGAR

In the result, the appeal of the assessee is allowed

ITA 258/RJT/2023[2014-15]Status: DisposedITAT Rajkot13 Jan 2025AY 2014-15
Section 143(3)Section 206Section 206CSection 206C(3)Section 206C(5)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 257 & 258/RJT/2023 (निर्धारणवर्ष / Assessment Years: (2013-14 & 2014-15) Nirmal Jagetiya (Prop. of Manish Metal Corporation), 301, Gurunanak Apartment, Hirji Mistri Road, Jamnagar, Gujarat-360004 स्थायी लेखासं./जीआइआरसं./PAN/GIR No.:RKTN0201E (Assessee) Assessee by Respondent by Date of Hearing Date of Pronouncement Rajendra Vs. Income Tax Officer TDS-3, Jamnagar (Respondent) : Shri Dushyant Maharshi, AR : Shri Ashish Kumar Pandey, Sr.DR : 16/…

BATRA EXPORTS,FAZILKA vs. DCIT, |TDS,, LUDHIANA

In the result, both the appeals are allowed

ITA 38/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA Nos. 35 & 38/Chd/2022 िनधा"रण वष" / Assessment Year : 2014-15 Batra Exports बनाम DCIT, TDS C/o J K Gupta, Advocate Ludhiana 4702, Hospital Bazar, Bathinda Punjab- 151005 "थायी लेखा सं./PAN NO: अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri J.K. Gupta, Advocate राज"व क" ओर से/ Revenue by : Smt. Amanpreet…

BATRA EXPORTS,FAZILKA vs. DCIT, |TDS,, LUDHIANA

In the result, both the appeals are allowed

ITA 35/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA Nos. 35 & 38/Chd/2022 िनधा"रण वष" / Assessment Year : 2014-15 Batra Exports बनाम DCIT, TDS C/o J K Gupta, Advocate Ludhiana 4702, Hospital Bazar, Bathinda Punjab- 151005 "थायी लेखा सं./PAN NO: अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri J.K. Gupta, Advocate राज"व क" ओर से/ Revenue by : Smt. Amanpreet…

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeals in ITA No

ITA 351/CHNY/2023[2016-17(26Q-Q1)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

M/S CIGFILLIMITED,CHENNAI vs. ADIT,NFAC, DELHI

In the result, the appeals in ITA No

ITA 350/CHNY/2023[2016-17 (24q-q1)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeals in ITA No

ITA 349/CHNY/2023[2015-16(26Q-Q4)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeals in ITA No

ITA 348/CHNY/2023[2015-16(26Q-Q3)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeals in ITA No

ITA 347/CHNY/2023[2015-16(26Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeals in ITA No

ITA 346/CHNY/2023[2015-16(26Q-Q1)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeals in ITA No

ITA 345/CHNY/2023[2015-16(24Q-Q4)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

M/S CIGFILLIMITED,CHENNAI vs. ADIT,NFAC, DELHI

In the result, the appeals in ITA No

ITA 344/CHNY/2023[2015-16 24Q-Q3]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeals in ITA No

ITA 343/CHNY/2023[2015-16(24Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeals in ITA No

ITA 342/CHNY/2023[2015-16(24Q-Q1)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

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United Metals v. ITO (137 Taxmann.com 115) — Cited in 127 Judgments | BharatTax