DOLLARS & POUNDS,CHENNAI vs. ACIT CPC TDS, GHAZIABAD

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

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

5 I.T.A. No.2015 to 2030/Chny/18 DCIT (supra) on another aspect wherein it was held that before 01.06.2015, whether the Assessing Officer had authority to pass a separate order under section 234E of the Act levying fees for delay in filing the TDS statements under section 200(3) of the Act; the Tribunal held 'yes' that the assessing authority had such

DOLLARS & POUNDS,CHENNAI vs. ACIT CPC TDS, GHAZIABAD

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

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

5 I.T.A. No.2015 to 2030/Chny/18 DCIT (supra) on another aspect wherein it was held that before 01.06.2015, whether the Assessing Officer had authority to pass a separate order under section 234E of the Act levying fees for delay in filing the TDS statements under section 200(3) of the Act; the Tribunal held 'yes' that the assessing authority had such

DOLLARS & POUNDS,CHENNAI vs. ACIT CPC TDS, GHAZIABAD

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

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

5 I.T.A. No.2015 to 2030/Chny/18 DCIT (supra) on another aspect wherein it was held that before 01.06.2015, whether the Assessing Officer had authority to pass a separate order under section 234E of the Act levying fees for delay in filing the TDS statements under section 200(3) of the Act; the Tribunal held 'yes' that the assessing authority had such

DOLLARS & POUNDS,CHENNAI vs. ACIT CPC TDS, GHAZIABAD

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

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

5 I.T.A. No.2015 to 2030/Chny/18 DCIT (supra) on another aspect wherein it was held that before 01.06.2015, whether the Assessing Officer had authority to pass a separate order under section 234E of the Act levying fees for delay in filing the TDS statements under section 200(3) of the Act; the Tribunal held 'yes' that the assessing authority had such

ALFHA COACH BUILDERS,KARUR vs. ITO, WARD-1,, KARUR

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

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, Sf No.596’3, Andan Kovil East, Vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [Pan: Aaofa-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

250 of the Income-Tax Act, 1961 (Act) dated 13.06.2024 is erroneous, bad in law, and was passed ignoring the facts and merits of the case. B. For that the Ld. CIT(A) failed to appreciate that late fee u/s 234E of the Income-Tax Act, 1961 (Act) for a period prior to 01.06.2015 is not leviable, even

ALFHA COACH BUILDERS,KARUR vs. ITO, WARD-1,, KARUR

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

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, Sf No.596’3, Andan Kovil East, Vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [Pan: Aaofa-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

250 of the Income-Tax Act, 1961 (Act) dated 13.06.2024 is erroneous, bad in law, and was passed ignoring the facts and merits of the case. B. For that the Ld. CIT(A) failed to appreciate that late fee u/s 234E of the Income-Tax Act, 1961 (Act) for a period prior to 01.06.2015 is not leviable, even

VNC STEEL DISTRIBUTORS,,KARUR vs. DCIT, CIRCLE-1(1), TRICHY

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

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1937/Chny/2024 & Stay Petition No: 40/Chny/2024 [In Ita No: 1937/Chny/2024)] िनधा"रणवष" / Assessment Year: 2017-18 Vnc Steel Distributors, Deputy Commissioner Of No.2, Industrial Estate, V. Income Tax, S. Vellalapatti, Circle -1(1), Karur – 639 004. Trichy. [Pan: Aadfv-9137-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. Abhinov Vaidyanathan, Advocate ""यथ"क"ओरसे/Respondent By : Shri. R. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 21.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 14.11.2024 आदेश /O R D E R

250 of the IT Act by the Ld. Commissioner of Income Tax (Appeals) ('Ld. CIT(A)'), National Faceless Appeal Centre for the Assessment Year ('AY') 2017-18. Issue 1: Disallowance of Rs.3,03,99,796/- under Section 40(a)(ia) of the IT Act in respect of incentives provided to dealers for reason that tax was not deducted under Section

M/S. BINNY LIMITED,CHENNAI vs. DCIT, TDS,CIRCLE -1(1), CHENNAI

In the result the\norder of Ld

250 dated 07.11.2023 passed by CIT(A), Chennai.\n2.0 The afore mentioned two appeals are contesting the order u/s\n201 / 201A passed by the Ld. AO in the case of the assessee for the\n assessment years 2015-16 & 2016-17. Both the appeals are having\nnearly common grounds and hence are adjudicated together.\n3.0 The only issue arising

ITO TDS WARD, TIRUPUR vs. SHANTHI FORTUNE (INDIA) PVT. LTD., TIRUPUR

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue and the CO filed by the assessee are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.2385/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 M/S. Shanthi Fortune (India) Vs. The Assistant Commissioner Of Private Limited, Income Tax, Door No. 38, Trichy Road, Tds Circle, Coimbatore. Palladam 641 664. [Pan: Aajcs4289D] आयकर अपील सं./I.T.A. No.2557/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 & C.O. No. 88/Chny/2019 [In I.T.A. No.2557/Chny/2018] The Income Tax Officer, Vs. M/S. Shanthi Fortune (India) Tds Ward, No. 121, Private Limited, Sixty Feet Road, Tirupur 641 602. Door No. 38, Trichy Road, Palladam 641 664. (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri P. Sajit Kumar, Jcit Assessee By : Shri N Arjun Raj, C.A. सुनवाई की तारीख/ Date Of Hearing : 17.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: Both The Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 2, Coimbatore, Dated 25.06.2018 Relevant To The Assessment

TDS under 5 I.T.A. Nos.2385 & 2557/Chny/18 & C.O. No.88/Chny/19 section 194A of the Act. Against the appeal filed by the Revenue, the assessee has also filed Cross Objection. 5. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. In this case, the ITAT in I.T.A. No. 2260/Mds/2012 & CO No. 30/Mds/2013

SHANTHI FORTUNE (INDIA) PRIVATE LIMITED,TIRUPUR vs. ACIT TDS CIRCLE, COIMBATORE

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue and the CO filed by the assessee are dismissed

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.2385/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 M/S. Shanthi Fortune (India) Vs. The Assistant Commissioner Of Private Limited, Income Tax, Door No. 38, Trichy Road, Tds Circle, Coimbatore. Palladam 641 664. [Pan: Aajcs4289D] आयकर अपील सं./I.T.A. No.2557/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 & C.O. No. 88/Chny/2019 [In I.T.A. No.2557/Chny/2018] The Income Tax Officer, Vs. M/S. Shanthi Fortune (India) Tds Ward, No. 121, Private Limited, Sixty Feet Road, Tirupur 641 602. Door No. 38, Trichy Road, Palladam 641 664. (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri P. Sajit Kumar, Jcit Assessee By : Shri N Arjun Raj, C.A. सुनवाई की तारीख/ Date Of Hearing : 17.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: Both The Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 2, Coimbatore, Dated 25.06.2018 Relevant To The Assessment

TDS under 5 I.T.A. Nos.2385 & 2557/Chny/18 & C.O. No.88/Chny/19 section 194A of the Act. Against the appeal filed by the Revenue, the assessee has also filed Cross Objection. 5. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. In this case, the ITAT in I.T.A. No. 2260/Mds/2012 & CO No. 30/Mds/2013

M/S. BINNY LIMITED,CHENNAI vs. DCIT,TDS, CIRCLE-1(1), CHENNAI

In the result the\norder of Ld

250 dated 07.11.2023 passed by CIT(A), Chennai.\n2.0 The afore mentioned two appeals are contesting the order u/s\n201 / 201A passed by the Ld. AO in the case of the assessee for the\n assessment years 2015-16 & 2016-17. Both the appeals are having\nnearly common grounds and hence are adjudicated together.\n3.0\nThe only issue arising

OPG POWER GENERATION PRIVATE LIMITED,CHENNAI vs. ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE 1(1), CHENNAI

In the result the appeal of the assessee vide

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1088/Chny/2024, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1089/Chny/2024, Assessment Years: 2013-14 आयकर अपील सं./Ita No.1090/Chny/2024, Assessment Years: 2016-17

250 / 2023-24 / 3 2016-17 1090 / Chny 1061378546(1) dated / 2024 22.02.2024 All the above appeals are centering around a common issue and hence for the purposes of convenience, adjudicated together. For the purposes of this adjudication the facts and figures for AY-2012-13 have been taken. As facts have been reported to be identical

OPG POWER GENERATION PRIVATE LIMITED,CHENNAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), , CHENNAI

In the result the appeal of the assessee vide

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1088/Chny/2024, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1089/Chny/2024, Assessment Years: 2013-14 आयकर अपील सं./Ita No.1090/Chny/2024, Assessment Years: 2016-17

250 / 2023-24 / 3 2016-17 1090 / Chny 1061378546(1) dated / 2024 22.02.2024 All the above appeals are centering around a common issue and hence for the purposes of convenience, adjudicated together. For the purposes of this adjudication the facts and figures for AY-2012-13 have been taken. As facts have been reported to be identical

OPG POWER GENERATION PRIVATE LIMITED,CHENNAI vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(1), CHENNAI

In the result the appeal of the assessee vide

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1088/Chny/2024, Assessment Years: 2012-13 आयकर अपील सं./Ita No.1089/Chny/2024, Assessment Years: 2013-14 आयकर अपील सं./Ita No.1090/Chny/2024, Assessment Years: 2016-17

250 / 2023-24 / 3 2016-17 1090 / Chny 1061378546(1) dated / 2024 22.02.2024 All the above appeals are centering around a common issue and hence for the purposes of convenience, adjudicated together. For the purposes of this adjudication the facts and figures for AY-2012-13 have been taken. As facts have been reported to be identical

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. SHRIPROP PROPERTIES PRIVATE LIMITED, BANGALORE

Bench: Shri George George K & Ms Padmavathy S, Am

5% then no addition can be made under section 56(2)(x). 2. The revenue's appeal in both the assessee pertains to the CIT(A) deleting the adjustment made by the AO towards stamp duty and registration charges against the consideration paid by the seller while making addition under section

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. SPL SHELTERS PRIVATE LIMITED, CHENNAI

Bench: Shri George George K & Ms Padmavathy S, Am

5% then no addition can be made under section 56(2)(x). 2. The revenue's appeal in both the assessee pertains to the CIT(A) deleting the adjustment made by the AO towards stamp duty and registration charges against the consideration paid by the seller while making addition under section

SPL SHELTERS PVT. LTD.,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

Bench: Shri George George K & Ms Padmavathy S, Am

5% then no addition can be made under section 56(2)(x). 2. The revenue's appeal in both the assessee pertains to the CIT(A) deleting the adjustment made by the AO towards stamp duty and registration charges against the consideration paid by the seller while making addition under section

PANDIAN HARI,CHENNAI vs. THE INCOME TAX OFFICER, CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

section 250 of the Income Tax Act, 1961 (hereinafter called 'the Act'). The relevant Assessment Year is 2023-24.\n:- 2 -:\nITA No.2628/Chny/2025\nTwo issues are raised in this appeal.\ni. Addition of Rs.34,52,000/- u/s.69A of the Act as unexplained cash deposit.\nii. Addition of Rs.13,32,000/- on account of difference of turnover disclosed in the return