MANIMEGALAI GANESAN,CHENNAI vs. DCIT NON CORP RANGE 10, CHENNAI

In the result, the appeals of the assessee in I

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.1328, 1329, 1330 & 1331/Chny/2018 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Manimegalai Ganesan, The Deputy Commissioner Of No. 1, Millers Road, Kilpauk, Vs. Income Tax, Chennai 600 010. Non Corporate Range 10, [Pan: Aaepm4356K] Chennai 600 034. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri C. Subramanian, C.A. : ""थ" की ओर से/Respondent By Ms. R. Anita, Jcit : सुनवाई की तारीख/ Date Of Hearing 15.07.2021 : घोषणा की तारीख /Date Of Pronouncement : 09.08.2021 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Same Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 12, Chennai, All Dated 21.03.2018 Relevant To The Assessment Years 2008-09, 2009-10, 2010-11 & 2011-12. The Assessee Has Raised Following Common Grounds For Adjudication: 1. The Order Of The Commissioner Of Income Tax (Appeals)-12 In Confirming The Additions Is Against The Weight Of Evidence & Probabilities Of The Case. 2. Ground 1-Disallowance Of Commission Paid To Dr.S.P.Ganesan

capital gains be deleted. 2.1 The first common ground raised in all these appeals is general in nature, requires no adjudication and accordingly, dismissed. The 2nd common ground relates to disallowance of commission/professional fees paid to Dr. S.P. Ganesan. The 3rd & 4th common ground relate to disallowance of loss on sale of share and disallowance of asset write

MANIMEGALAI GANESAN,CHENNAI vs. DCIT NON CORP RANGE 10, CHENNAI

In the result, the appeals of the assessee in I

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.1328, 1329, 1330 & 1331/Chny/2018 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Manimegalai Ganesan, The Deputy Commissioner Of No. 1, Millers Road, Kilpauk, Vs. Income Tax, Chennai 600 010. Non Corporate Range 10, [Pan: Aaepm4356K] Chennai 600 034. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri C. Subramanian, C.A. : ""थ" की ओर से/Respondent By Ms. R. Anita, Jcit : सुनवाई की तारीख/ Date Of Hearing 15.07.2021 : घोषणा की तारीख /Date Of Pronouncement : 09.08.2021 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Same Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 12, Chennai, All Dated 21.03.2018 Relevant To The Assessment Years 2008-09, 2009-10, 2010-11 & 2011-12. The Assessee Has Raised Following Common Grounds For Adjudication: 1. The Order Of The Commissioner Of Income Tax (Appeals)-12 In Confirming The Additions Is Against The Weight Of Evidence & Probabilities Of The Case. 2. Ground 1-Disallowance Of Commission Paid To Dr.S.P.Ganesan

capital gains be deleted. 2.1 The first common ground raised in all these appeals is general in nature, requires no adjudication and accordingly, dismissed. The 2nd common ground relates to disallowance of commission/professional fees paid to Dr. S.P. Ganesan. The 3rd & 4th common ground relate to disallowance of loss on sale of share and disallowance of asset write

MANIMEGALAI GANESAN,CHENNAI vs. DCIT NON CORP RANGE 10, CHENNAI

In the result, the appeals of the assessee in I

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.1328, 1329, 1330 & 1331/Chny/2018 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Manimegalai Ganesan, The Deputy Commissioner Of No. 1, Millers Road, Kilpauk, Vs. Income Tax, Chennai 600 010. Non Corporate Range 10, [Pan: Aaepm4356K] Chennai 600 034. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri C. Subramanian, C.A. : ""थ" की ओर से/Respondent By Ms. R. Anita, Jcit : सुनवाई की तारीख/ Date Of Hearing 15.07.2021 : घोषणा की तारीख /Date Of Pronouncement : 09.08.2021 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Same Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 12, Chennai, All Dated 21.03.2018 Relevant To The Assessment Years 2008-09, 2009-10, 2010-11 & 2011-12. The Assessee Has Raised Following Common Grounds For Adjudication: 1. The Order Of The Commissioner Of Income Tax (Appeals)-12 In Confirming The Additions Is Against The Weight Of Evidence & Probabilities Of The Case. 2. Ground 1-Disallowance Of Commission Paid To Dr.S.P.Ganesan

capital gains be deleted. 2.1 The first common ground raised in all these appeals is general in nature, requires no adjudication and accordingly, dismissed. The 2nd common ground relates to disallowance of commission/professional fees paid to Dr. S.P. Ganesan. The 3rd & 4th common ground relate to disallowance of loss on sale of share and disallowance of asset write

MANIMEGALAI GANESAN,CHENNAI vs. DCIT NON CORP RANGE 10, CHENNAI

In the result, the appeals of the assessee in I

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.1328, 1329, 1330 & 1331/Chny/2018 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Smt. Manimegalai Ganesan, The Deputy Commissioner Of No. 1, Millers Road, Kilpauk, Vs. Income Tax, Chennai 600 010. Non Corporate Range 10, [Pan: Aaepm4356K] Chennai 600 034. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri C. Subramanian, C.A. : ""थ" की ओर से/Respondent By Ms. R. Anita, Jcit : सुनवाई की तारीख/ Date Of Hearing 15.07.2021 : घोषणा की तारीख /Date Of Pronouncement : 09.08.2021 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Same Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 12, Chennai, All Dated 21.03.2018 Relevant To The Assessment Years 2008-09, 2009-10, 2010-11 & 2011-12. The Assessee Has Raised Following Common Grounds For Adjudication: 1. The Order Of The Commissioner Of Income Tax (Appeals)-12 In Confirming The Additions Is Against The Weight Of Evidence & Probabilities Of The Case. 2. Ground 1-Disallowance Of Commission Paid To Dr.S.P.Ganesan

capital gains be deleted. 2.1 The first common ground raised in all these appeals is general in nature, requires no adjudication and accordingly, dismissed. The 2nd common ground relates to disallowance of commission/professional fees paid to Dr. S.P. Ganesan. The 3rd & 4th common ground relate to disallowance of loss on sale of share and disallowance of asset write

M.MALARVIZHI,CHENNAI vs. ITO NON CORPORATE WARD 8(5), CHENNAI

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

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.779/Chny/2019 िनधा"रण वष"/Assessment Year:2013-14 Smt. M. Malarvizhi, The Income Tax Officer, 18, Mettu Theru, Vs. Non Corporate Ward 8(5), Kumananchavadi, Chennai 600 034. Chennai 600 056. [Pan:Apjpm2455H] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Pranay J. Shah, C.A ""थ" की ओर से/Respondent By : Shri Ar.V. Sreenivasan, Jcit सुनवाई की तारीख/ Date Of Hearing : 04.07.2019 घोषणा की तारीख /Date Of Pronouncement : 19.07.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 9, Chennai Dated 30.01.2019 Relevant To The Assessment Year 2013-14. The Grounds Raised By The Assessee In The Grounds Of Appeal Are Reproduced As Under: “1. For That The Order Of The Learned Commissioner Of Income Tax (Appeals) - 9, Chennai U/S.271(1)(C) Of The Income Tax Act, 1961Is Opposed To Law, Facts & Circumstances Of The Case. 2. For That The Learned Commissioner Of Income Tax (Appeals) Erred In Passing The Order Dismissing The Appeal Filed By The Appellant Herein Without Noting That The Notice Issued By The 2

capital gain of ₹.1,86,40,192/-. The assessment was completed on 31.12.2016 determining the income at ₹.1,91,62,741/- and a demand of ₹. 68,03,570/- was raised. Accordingly demand notice under section

KALPANA SUNDAR,CHENNAI vs. ITO, NON CORPORATE WARD-8(1), CHENNAI

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.2153/Mds/2017 "नधा"रण वष"/Assessment Year:2013-14 Smt. Kalpana Sundar, The Income Tax Officer, No. 4/3, Sri Janakas, 2Nd Cross Vs. Non-Corporate Ward 8(1), Street, East Kamakodi Nagar, Chennai. Valasaravakkam, Chennai 600 087. [Pan:Cnvps4092J] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri S. Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Shri Ar. V. Sreenivasan, Jcit सुनवाई क" तार"ख/ Date Of Hearing : 22.01.2018 घोषणा क" तार"ख /Date Of Pronouncement : 31.01.2018 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 9, Chennai Dated 28.07.2017 Relevant To The Assessment Year 2013-14. The Only Effective Ground Raised In The Appeal Of The Assessee Is That The Ld. Cit(A) Erred In Confirming The Disallowance Of The Claim Of Tax Exemption Under Section 54 Of The Income Tax Act, 1961 [“Act” In Short].

capital gains by purchasing house property before extended due date of filing of return of income under section 139(4) of the Act, she is eligible for exemption under section 54 of the Act. Thus, two decisions of different High Courts in the case of CIT v. Rajesh Kumar Jalan (supra) and in the case of Fathima

DCIT, CHENNAI vs. SICAL LOGISTICS LTD., CHENNAI

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

capital assets, that 72 - - ITA 1695 to 1697 & CO 84/Mds/14 the amount received by the assessee on account of forward contract in foreign currency was a capital receipt and not exigible to tax. According to the CIT(Appeals), the same view has been held in the case of M/s. Sutlej Cotton Mills

DCIT, CHENNAI vs. SICAL LOGISTICS LTD., CHENNAI

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

capital assets, that 72 - - ITA 1695 to 1697 & CO 84/Mds/14 the amount received by the assessee on account of forward contract in foreign currency was a capital receipt and not exigible to tax. According to the CIT(Appeals), the same view has been held in the case of M/s. Sutlej Cotton Mills

DCIT, CHENNAI vs. SICAL LOGISTICS LTD., CHENNAI

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

capital assets, that 72 - - ITA 1695 to 1697 & CO 84/Mds/14 the amount received by the assessee on account of forward contract in foreign currency was a capital receipt and not exigible to tax. According to the CIT(Appeals), the same view has been held in the case of M/s. Sutlej Cotton Mills

ITO, TAMBARAM vs. GEETHA VENUGOPAL, CHENNAI

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. No.636/Mds/2013 ("नधा"रण वष" / Assessment Year : 2009-2010)

192 to the assessee with a total TDS deducted of "24,27,521/-. The assessee claimed exemption from Capital Gains u/s.10(37) of the Income Tax Act as the asset transferred was agricultural land and agricultural land is not a capital asset within the definition contained in section

GOPAL SRINIVASAN,CHENNAI vs. ACIT,CORP CIRCLE-6(2), CHENNAI

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

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

192/- after offering excess difference amounting to Rs.7,16,555/- as long term capital gains. During the assessment year 2012-13, the assessee reduced the indexed cost of acquisition resulting into long term capital gains at Rs.3,51,11,210/- against which deduction was claimed u/s.54F of the Act amounting to Rs.97,86,577/-. The AO after verifying in detail

VMD ENTERPRISES P. LTD.,,CHENNAI vs. ACIT, CC-1(3), CHENNAI

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

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita No.1123/Chny/2024 िनधा"रण वष" /Assessment Year: 2016-17

section 2(47) of the Act. The Hon’ble Supreme Court in the case of A. Gasper v. CIT [1991] 192 ITR 382 (SC) has held that compensation for relinquishment of right in a property amounts to a capital receipt as the rights constitute a capital asset u/s. 2(14) of the Act. Similar view has been held

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

In the result, the appeals in ITA No

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) &

192; (j) to deliver or cause to be delivered in due time a copy of the declaration referred to in sub-section (1A) of section 206C; (k) to deliver or cause to be delivered a copy of the statement within the time specified in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C

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

In the result, the appeals in ITA No

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) &

192; (j) to deliver or cause to be delivered in due time a copy of the declaration referred to in sub-section (1A) of section 206C; (k) to deliver or cause to be delivered a copy of the statement within the time specified in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C

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

In the result, the appeals in ITA No

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) &

192; (j) to deliver or cause to be delivered in due time a copy of the declaration referred to in sub-section (1A) of section 206C; (k) to deliver or cause to be delivered a copy of the statement within the time specified in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C

M/S CIGFILLIMITED,CHENNAI vs. ACIT,CPC, GAZIABAD

In the result, the appeals in ITA No

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) &

192; (j) to deliver or cause to be delivered in due time a copy of the declaration referred to in sub-section (1A) of section 206C; (k) to deliver or cause to be delivered a copy of the statement within the time specified in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C

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

In the result, the appeals in ITA No

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) &

192; (j) to deliver or cause to be delivered in due time a copy of the declaration referred to in sub-section (1A) of section 206C; (k) to deliver or cause to be delivered a copy of the statement within the time specified in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C

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

In the result, the appeals in ITA No

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) &

192; (j) to deliver or cause to be delivered in due time a copy of the declaration referred to in sub-section (1A) of section 206C; (k) to deliver or cause to be delivered a copy of the statement within the time specified in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C

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

In the result, the appeals in ITA No

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) &

192; (j) to deliver or cause to be delivered in due time a copy of the declaration referred to in sub-section (1A) of section 206C; (k) to deliver or cause to be delivered a copy of the statement within the time specified in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C