M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

condone the delay in filing these appeals and proceed to disposed off them on merits. 3. Common issues are raised in these appeals, hence they were heard together and are disposed off by this consolidated order. Identical grounds are raised in these appeals. The grounds raised read as follows: - “A. The order of the Commissioner (Appeals) of Income

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

condone the delay in filing these appeals and proceed to disposed off them on merits. 3. Common issues are raised in these appeals, hence they were heard together and are disposed off by this consolidated order. Identical grounds are raised in these appeals. The grounds raised read as follows: - “A. The order of the Commissioner (Appeals) of Income

M/S.KADUTHURUTHY REGIONAL SERVICE CO-OP BANK LTD,KOTTAYAM vs. THE JT IT(TDS), TRIVANDRUM

In the result, the appeal in ITA No

Bench: Shri George Mathankaduthuruthy Regional Service Joint Commissioner Of Co-Op Bank Ltd. Income Tax (Tds) Vs. Kaduthuruthuy P.O. Trivandrum Kottayam Pan – Aaajk0315Q Appellant Respondent

194A of the Income Tax Act 1969. B. On the facts and in the circumstances of the case and in law the Commissioner of Income-tax (Appeals) erred in arriving into a conclusion that the Income tax Officer (TDS) is an authority to call for information under Section 133(6) of Income tax Act without appreciating the fact that

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

condone the delay and proceed to dispose of the appeals on merits. 3. We shall adjudicate first, the common issue raised in all appeals, namely, disallowance of interest payment for non- deduction of tax by invoking provisions of section 40(a)(ia) of the I.T.Act. The brief facts in relation to the above issue are as follows:- The assessee

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

condone the delay and proceed to dispose of the appeals on merits. 3. We shall adjudicate first, the common issue raised in all appeals, namely, disallowance of interest payment for non- deduction of tax by invoking provisions of section 40(a)(ia) of the I.T.Act. The brief facts in relation to the above issue are as follows:- The assessee

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

condone the delay and proceed to dispose of the appeals on merits. 3. We shall adjudicate first, the common issue raised in all appeals, namely, disallowance of interest payment for non- deduction of tax by invoking provisions of section 40(a)(ia) of the I.T.Act. The brief facts in relation to the above issue are as follows:- The assessee

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

condone the delay and proceed to dispose of the appeals on merits. 3. We shall adjudicate first, the common issue raised in all appeals, namely, disallowance of interest payment for non- deduction of tax by invoking provisions of section 40(a)(ia) of the I.T.Act. The brief facts in relation to the above issue are as follows:- The assessee

M/S.POPULAR TRADERS,PATHANMTHITTA vs. THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

M/S.POPULAR PRINTERS,PATHANAMTHITTA vs. THE ITO (TDS), ALAPPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

M/S.POPULAR DEALERS,PATHANAMTHITTA vs. THE ITO,(TDS), ALAPPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA vs. M/S.POPULAR TRADERS, PATHANMTHITTA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

THE ITO,(TDS), ALAPPUZHA vs. M/S.POPULAR DEALERS, PATHANAMTHITTA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

THE ITO,(TDS), ALAPPUZHA vs. M/S.POPULAR DEALERS, PATHANAMTHITTA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

THE ITO,(TDS), ALAPPUZHA vs. M/S.POPULAR DEALERS, PATHANAMTHITTA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced

M/S.POPULAR TRADERS,PATHANMTHITTA vs. THE ITO,(TDS), ALAPPUZHA, ALAPPUZHA

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

condone the delay of 23 days in filing these appeals by the assessees and proceed to dispose off the same on merits. 4. We shall first adjudicate the Revenue’s appeal. Revenue’s appeals 5. The grounds raised in the Revenue’s appeals are identical except for variance in figures. Hence the grounds raised in ITA No.307/Coch/2018 are reproduced