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