ALFHA COACH BUILDERS,KARUR vs. ITO, WARD-1,, KARUR
In the result, all six these appeals filed by the assessee are allowed
ITA 32/CHNY/2025[2014-15]Status: DisposedITAT Chennai15 Jul 2025AY 2014-15
Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, Sf No.596’3, Andan Kovil East, Vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [Pan: Aaofa-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent)
For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Shri P. Krishna Kumar, JCIT
Section 154Section 200ASection 234ESection 250
250 of the Income-Tax Act, 1961 (Act) dated 13.06.2024 is erroneous, bad in law, and was passed ignoring the facts and merits of the case.
B. For that the Ld. CIT(A) failed to appreciate that late fee u/s 234E of the Income-Tax Act, 1961 (Act) for a period prior to 01.06.2015 is not leviable, even
