Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 889/Coch/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No. 890/Coch/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No. 891/Coch/2022 (िनधा"रण वष" / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No. 927/Coch/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No. 930/Coch/2022 (िनधा"रण वष" / Assessment Year: 2014-15) M/S. St. Alphonsa Timbers बनाम/ Ito (Tds) & Traders (Pvt.) Ltd. Kochi. Vs. Kundannoor, Maradu (Po), Ernakulam-682304. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aamcs9963M (अपीलाथ" /Appellant) .. (""थ" / Respondent) Assessee By: Shri S. Rajeev, (Adv) Revenue By: Smt J. M Jamuna Devi, (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 15/05/2023 घोषणा की तारीख /Date Of Pronouncement: 19/05/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeal Preferred By The Assessee Company Against The Order Of The Ld. Cit(A)/Nfac Of Ita. No. 889/Coch/2022 To Ita. No. 891/Coch/2022 Dated 22.08.2022 For Ay. 2010-11, Ay. 2011-12 & Ay. 2014-15 Respectively. & Ita. No.927/Coch/2022 & 930/Coch/2022 Dated 05.09.2022 For Ay. 2011-12 & Ay. 2014-15. Ita. Nos 927 & 930/Coch/2022. A.Y. 2010-11, 2011-12 & 2014-15 Mr. St. Alphonsa Timbers & Traders Pvt. Ltd. First Of All, We Will Deal With Ita. No. 889 To 891/Coch/2022 Since The Issues Are Common, We Will Take Up Appeal For Ay. 2010-11 As The Lead Case & The Result Of Which Will Be Followed For Other Two Appeals Ie.

TDS), Kozhikode in ITA No. 118 to 120/Coch/2017 dated ITA. Nos 927 & 930/Coch/2022. A.Y. 2010-11, 2011-12 & 2014-15 Mr. St. Alphonsa Timbers and Traders Pvt. Ltd. 11.09.2017 and ITAT Bengaluru Bench in the case of Lekshmi Saw Mills Vs. ITO, Bengaluru in ITA. No. 685 to 690/Beng/2013 dated 21.05.2014. According to Ld. AR, the Ld. CIT(A) erred