M/S SHRI JANANI HOMES PVT. LTD.,PONDICHERRY vs. DCIT,CPC,TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

Section 5. 5.9 The Hon'ble Supreme Court in the case of Shiv Dass Vs. Union of India (UOI) & Ors., (AIR 2007 SC 1330) held that the High Courts, while exercising their discretionary powers under Article 226, should consider delay or lapses and, refuse to invoke its extraordinary powers if it is found that the applicant had neglected/omitted to assert

M/S. SHRI JANANI HOMES PVT. LTD.,PONDICHERRY vs. DCIT, CPC,TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

Section 5. 5.9 The Hon'ble Supreme Court in the case of Shiv Dass Vs. Union of India (UOI) & Ors., (AIR 2007 SC 1330) held that the High Courts, while exercising their discretionary powers under Article 226, should consider delay or lapses and, refuse to invoke its extraordinary powers if it is found that the applicant had neglected/omitted to assert

M//S SHRI JANANI HOMES PVT. LTD,PONDICHERRY vs. DCIT,CPC,TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

Section 5. 5.9 The Hon'ble Supreme Court in the case of Shiv Dass Vs. Union of India (UOI) & Ors., (AIR 2007 SC 1330) held that the High Courts, while exercising their discretionary powers under Article 226, should consider delay or lapses and, refuse to invoke its extraordinary powers if it is found that the applicant had neglected/omitted to assert

M/S. SHRI JANANI HOMES PVT. LTD.,PONDICHERRY vs. DCIT,CPC,TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

Section 5. 5.9 The Hon'ble Supreme Court in the case of Shiv Dass Vs. Union of India (UOI) & Ors., (AIR 2007 SC 1330) held that the High Courts, while exercising their discretionary powers under Article 226, should consider delay or lapses and, refuse to invoke its extraordinary powers if it is found that the applicant had neglected/omitted to assert

M/S SHRI JAJANI HOMES,COIMBATORE vs. DCIT-CPC(TDS), GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

Section 5. 5.9 The Hon'ble Supreme Court in the case of Shiv Dass Vs. Union of India (UOI) & Ors., (AIR 2007 SC 1330) held that the High Courts, while exercising their discretionary powers under Article 226, should consider delay or lapses and, refuse to invoke its extraordinary powers if it is found that the applicant had neglected/omitted to assert

M/S SHRI JANANI HOMES PVT. LTD.,PONDICHERRY vs. DCIT,COC-TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

Section 5. 5.9 The Hon'ble Supreme Court in the case of Shiv Dass Vs. Union of India (UOI) & Ors., (AIR 2007 SC 1330) held that the High Courts, while exercising their discretionary powers under Article 226, should consider delay or lapses and, refuse to invoke its extraordinary powers if it is found that the applicant had neglected/omitted to assert

M/S. SHIR JANANI HOMES PVT. LTD.,PONDICHERRY vs. DCIT-CPC-TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

Section 5. 5.9 The Hon'ble Supreme Court in the case of Shiv Dass Vs. Union of India (UOI) & Ors., (AIR 2007 SC 1330) held that the High Courts, while exercising their discretionary powers under Article 226, should consider delay or lapses and, refuse to invoke its extraordinary powers if it is found that the applicant had neglected/omitted to assert

M/S SHRI JANANI HOMES PVT LTD.,PONDICHERRY vs. DCIT,CPS,TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

Section 5. 5.9 The Hon'ble Supreme Court in the case of Shiv Dass Vs. Union of India (UOI) & Ors., (AIR 2007 SC 1330) held that the High Courts, while exercising their discretionary powers under Article 226, should consider delay or lapses and, refuse to invoke its extraordinary powers if it is found that the applicant had neglected/omitted to assert

M/S SHRI JANANI HOMES PVT LTD,PONDICHEYYA vs. DCIT,CPC,TDS, GHAZIABAD

The appeal stands dismissed

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

Section 5. 5.9 The Hon'ble Supreme Court in the case of Shiv Dass Vs. Union of India (UOI) & Ors., (AIR 2007 SC 1330) held that the High Courts, while exercising their discretionary powers under Article 226, should consider delay or lapses and, refuse to invoke its extraordinary powers if it is found that the applicant had neglected/omitted to assert

HEENA G JAIN,CHENNAI vs. ACIT/DCIT, CHENNAI

In the result, appeal filed by the assessee is dismissed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita No.2058/Chny/2025 िनधा7रण वष7 /Assessment Year: 2016-17

27......... Heena G. Jain :- 8 -: 28. We are at a loss to fathom any logic or rationale, which could have impelled the High Court to condone the delay after holding the same to be unjustifiable. The concepts such as “liberal approach”, “justice oriented approach”, “substantial justice” cannot be employed to jettison the substantial law of limitation. Especially, in cases where

TAMILNADU GRAMA BANK OMANDUR,SALEM vs. DCIT,CPC,TDS, GHAZIABAD

The appeals stand dismissed

27.आयकरअपील सं./ ITA No.1035/Chny/2023 (िनधा*रण वष* / Assessment Year: 2014-15-24Q-Q2) & 28.आयकरअपील सं./ ITA No.1036/Chny/2023 (िनधा*रण वष* / Assessment Year: 2014-15-24Q-Q3) & 29.आयकरअपील सं./ ITA No.1037/Chny/2023 (िनधा*रण वष* / Assessment Year: 2015-16-24Q-Q1) & 30.आयकरअपील सं./ ITA No.1038/Chny/2023 (िनधा*रण वष* / Assessment Year

TAMILNADU GRAMA BANK,ULUNDURPET,- vs. DCIT,CPC, GAZIABAD

The appeals stand dismissed

27.आयकरअपील सं./ ITA No.1035/Chny/2023 (िनधा*रण वष* / Assessment Year: 2014-15-24Q-Q2) & 28.आयकरअपील सं./ ITA No.1036/Chny/2023 (िनधा*रण वष* / Assessment Year: 2014-15-24Q-Q3) & 29.आयकरअपील सं./ ITA No.1037/Chny/2023 (िनधा*रण वष* / Assessment Year: 2015-16-24Q-Q1) & 30.आयकरअपील सं./ ITA No.1038/Chny/2023 (िनधा*रण वष* / Assessment Year

TAMILNADU GRAMA BANK, SHOOLAGIRI,SALEM vs. 0DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

27.आयकरअपील सं./ ITA No.1035/Chny/2023 (िनधा*रण वष* / Assessment Year: 2014-15-24Q-Q2) & 28.आयकरअपील सं./ ITA No.1036/Chny/2023 (िनधा*रण वष* / Assessment Year: 2014-15-24Q-Q3) & 29.आयकरअपील सं./ ITA No.1037/Chny/2023 (िनधा*रण वष* / Assessment Year: 2015-16-24Q-Q1) & 30.आयकरअपील सं./ ITA No.1038/Chny/2023 (िनधा*रण वष* / Assessment Year

-TAMILNADU GRAMA BANK, KURINJIPADI,SALEM vs. DCIT,CPC, GAZIABAD

The appeals stand dismissed

27.आयकरअपील सं./ ITA No.1035/Chny/2023 (िनधा*रण वष* / Assessment Year: 2014-15-24Q-Q2) & 28.आयकरअपील सं./ ITA No.1036/Chny/2023 (िनधा*रण वष* / Assessment Year: 2014-15-24Q-Q3) & 29.आयकरअपील सं./ ITA No.1037/Chny/2023 (िनधा*रण वष* / Assessment Year: 2015-16-24Q-Q1) & 30.आयकरअपील सं./ ITA No.1038/Chny/2023 (िनधा*रण वष* / Assessment Year

TAMILNADU GRAMA BANK,KURINJIPADI,- vs. DCIT,CPC, GAZIABAD

The appeals stand dismissed

27.आयकरअपील सं./ ITA No.1035/Chny/2023 (िनधा*रण वष* / Assessment Year: 2014-15-24Q-Q2) & 28.आयकरअपील सं./ ITA No.1036/Chny/2023 (िनधा*रण वष* / Assessment Year: 2014-15-24Q-Q3) & 29.आयकरअपील सं./ ITA No.1037/Chny/2023 (िनधा*रण वष* / Assessment Year: 2015-16-24Q-Q1) & 30.आयकरअपील सं./ ITA No.1038/Chny/2023 (िनधा*रण वष* / Assessment Year

TAMILNADU GRAMA BANK,KURINJIPADI,- vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

27.आयकरअपील सं./ ITA No.1035/Chny/2023 (िनधा*रण वष* / Assessment Year: 2014-15-24Q-Q2) & 28.आयकरअपील सं./ ITA No.1036/Chny/2023 (िनधा*रण वष* / Assessment Year: 2014-15-24Q-Q3) & 29.आयकरअपील सं./ ITA No.1037/Chny/2023 (िनधा*रण वष* / Assessment Year: 2015-16-24Q-Q1) & 30.आयकरअपील सं./ ITA No.1038/Chny/2023 (िनधा*रण वष* / Assessment Year

TAMILNADU GRAMA BANK, OMANDUR,- vs. DCIT,CPC, GAZIABAD

The appeals stand dismissed

27.आयकरअपील सं./ ITA No.1035/Chny/2023 (िनधा*रण वष* / Assessment Year: 2014-15-24Q-Q2) & 28.आयकरअपील सं./ ITA No.1036/Chny/2023 (िनधा*रण वष* / Assessment Year: 2014-15-24Q-Q3) & 29.आयकरअपील सं./ ITA No.1037/Chny/2023 (िनधा*रण वष* / Assessment Year: 2015-16-24Q-Q1) & 30.आयकरअपील सं./ ITA No.1038/Chny/2023 (िनधा*रण वष* / Assessment Year

TAMILNADU GRAMA BANK, OMANDUR,- vs. DCIT,CPC, GAZIABAD

The appeals stand dismissed

27.आयकरअपील सं./ ITA No.1035/Chny/2023 (िनधा*रण वष* / Assessment Year: 2014-15-24Q-Q2) & 28.आयकरअपील सं./ ITA No.1036/Chny/2023 (िनधा*रण वष* / Assessment Year: 2014-15-24Q-Q3) & 29.आयकरअपील सं./ ITA No.1037/Chny/2023 (िनधा*रण वष* / Assessment Year: 2015-16-24Q-Q1) & 30.आयकरअपील सं./ ITA No.1038/Chny/2023 (िनधा*रण वष* / Assessment Year

TAMILNADU GRAMA BANK, OMANDUR,- vs. -, -

The appeals stand dismissed

27.आयकरअपील सं./ ITA No.1035/Chny/2023 (िनधा*रण वष* / Assessment Year: 2014-15-24Q-Q2) & 28.आयकरअपील सं./ ITA No.1036/Chny/2023 (िनधा*रण वष* / Assessment Year: 2014-15-24Q-Q3) & 29.आयकरअपील सं./ ITA No.1037/Chny/2023 (िनधा*रण वष* / Assessment Year: 2015-16-24Q-Q1) & 30.आयकरअपील सं./ ITA No.1038/Chny/2023 (िनधा*रण वष* / Assessment Year