9911796707
TMI Blog2022 (8) TMI 1398X X X X Extracts X X X X X X X X Extracts X X X X ..... , 113/Coch/2022, 144/Coch/2022, 139/Coch/2022, 140/Coch/2022, 151/Coch/2022, 142/Coch/2022, 143/Coch/2022, 153/Coch/2022, 106/Coch/2022, 107/Coch/2022, 141/Coch/2022, 130/Coch/2022, 131/Coch/2022, 132/Coch/2022, 138/Coch/2022, 104/Coch/2022, 105/Coch/2022, 111/Coch/2022, 146/Coch/2022, 201/Coch/2022, 188/Coch/2022, 189/Coch/2022, 193/Coch/2022, 175/Coch/2022, 176/Coch/2022, 194/Coch/2022, 398/Coch/2022, 199/Coch/2022, 202/Coch/2022, 158/Coch/2022, 160/Coch/2022, 183/Coch/2022, 200/Coch/2022, 148/Coch/2022, 384/Coch/2022, 510/Coch/2022, 521/Coch/2022, 256/Coch/2022, 330/Coch/2022, 331/Coch/2022, 293/Coch/2022, 294/Coch/2022, 295/Coch/2022, 383/Coch/2022, 150/Coch/2022, 373/Coch/2022, 372/Coch/2022, 554/Coch/2022, 325/Coch/2022, 326/Coch/2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 284/Coch/2022, 285/Coch/2022, 286/Coch/2022, 287/Coch/2022, 288/Coch/2022, 289/Coch/2022, 291/Coch/2022, 310/Coch/2022, 311/Coch/2022, 312/Coch/2022, 313/Coch/2022, 321/Coch/2022, 322/Coch/2022, 323/Coch/2022, 324/Coch/2022, 379/Coch/2022, 380/Coch/2022, 381/Coch/2022, 375/Coch/2022, 376/Coch/2022, 377/Coch/2022, 378/Coch/2022, 549/Coch/2022, 265/Coch/2022, 266/Coch/2022, 411/Coch/2022, 366/Coch/2022, 367/Coch/2022, 534/Coch/2022, 337/Coch/2022, 338/Coch/2022, 339/Coch/2022, 395/Coch/2022, 341/Coch/2022, 342/Coch/2022, 343/Coch/2022, 402/Coch/2022, 406/Coch/2022, 369/Coch/2022, 413/Coch/2022, 405/Coch/2022, 544/Coch/2022, 277/Coch/2022, 278/Coch/2022, 253/Coch/2022, 254/Coch/2022, 255/Coch/2022, 394/Coch/2022, 407/Coch/2022, 417/Coch/2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e months of January 2022 to April 2022. The Hon'ble Apex Court (in Miscellaneous Application No.21 of 2022 dated 10.01.2022), due to the pandemic situation had excluded the period from 15.03.2020 to 28.02.2022 in computing the period of limitation for any suit, appeal, application or proceedings. Further, as per judgment of the Hon'ble Apex Court, notwithstanding the actual balance period of limitation, all persons shall have a limitation period of 90 days from 01.03.2022. Further, the Hon'ble Supreme Court held that in the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that larger period shall apply. In these cases, the appeals have been filed before ITAT between January 2022 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of India reported in (2017) 83 taxmann.com 137 (Gujarat). 6. Aggrieved by the orders of the CIT(A), the assessee has filed these appeals before the Tribunal. The learned AR submitted that the issue raised is squarely covered in favour of the assessee by the following judicial pronouncements:- (i) The judgment of the Hon'ble Kerala High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. UOI reported in (2022) 440 ITR 26 (Ker.) (ii) The Hon'ble Kerala High Court judgment in the case of M/s. Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18th December, 2018] (iii) The judgment of the Hon'ble Kerala High Court in the case of Sanjeev Mathew & Co. v. ITO (TDS) (judgment da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. Union of India reported in (2022) 440 ITR 26 (Ker.), has held that since provision of section 200A of the I.T. Act was amended to enable computation of fee payable u/s 234E of the I.T. Act at the time of processing of return and said amendment came into effect from 01.06.2015 (in view of CBDT Circular No.19 of 2015 dated 17.11.2015) intimations issued u/s 200A of the I.T. Act dealing with fee for belated filing of TDS returns for the period prior to 01.06.2015 were invalid and were to be set aside. Therefore, going by the dictum laid down by the Hon'ble jurisdictional High Court judgment in the case of Olari Little Flower Kuries (P.) Ltd. v. Union of India (supra), the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
