In the result, the matter is being restored to the file of the Ld
Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal
condoned by Hon'ble Madras High Court in the case of Adisankara Spg. Mills (P.) Ltd. Thus, assessee could not have ITA Nos.51to54/Rjt/2023 Shri Babulal MIyaram Gadri vs. ITO Asst.Years –2013-14 to 2016-17 been deemed as one in default under section 206C(6D) of the Act or liable for interest under section 206(7)." In the case