CIT v. Anjum M.H. Ghaswala

252 ITR 1Supreme Court of India2001#156 most cited

What is CIT v. Anjum M.H. Ghaswala authority for?

Levy of interest under sections 234A, 234B, and 234C of the Income Tax Act is mandatory. Tax statutes are to be interpreted strictly, allowing no room for purposive interpretation.

452

judgments rely on this decision, according to BharatTax’s citation analysis of 370,744 Indian tax judgments — from 2002 to 2026.

Also referred to as

CIT v. Anjum M.H. Ghaswala · 252 ITR 1 · mandatory interest · section 234A · section 234B · section 234C · levy of interest · strict interpretation tax laws · purposive interpretation · interest calculation

Also reported as

119 Taxmann 352

Sections most often in play

Section 143(3)Section 234BSection 234CSection 250Section 234ASection 142(1)Section 144Section 147

Issues it is cited on

section 215section 210interest u/s 234csection 115jainterest under section 234cinterest under section 234asection 21mistake apparent on recordinterest u/s 234binterest under section 234bsection 234csection 260

Judgments citing CIT v. Anjum M.H. Ghaswala

Sri Vikas Baburao Jadhav, Ramanagar vs. The Income Tax Officer Ward-1, Ramanagar

In the result, the assessee’s appeal for Assessment Year 2009-10 is allowed

ITA 3051/BANG/2018[2009-10]Status: DisposedITAT Bangalore04 Sept 2019AY 2009-10

Bench: Shri Jason P. Boazassessment Year : 2009-10 Shri. Vikas Baburao Jadhav, Vs. The Income-Tax Officer, No.616, Thulasi Gardens Street, Ward – 1, Channapatna, Ramanagar. Ramanagar – 562 160. Pan : Ajopj 2076 Q Appellant Respondent

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Ganesh R. G., Advocate
Section 133ASection 143(3)Section 144

…e to be charged interest u/s 234A, 234B, 234C and 234D of the Act. The charging of interest is consequential and mandatory and the AO has no discretion in the matter. This proposition has been upheld by the Hon’ble Apex Court in the case of Anjum H. Ghaswala (252 ITR 1) (SC) and I, therefore, uphold the action of the AO in charging the assessee the aforesaid interest u/s 234A, 234B, 234C and 234D of the Act. The AO is, however, directed to re-compute the interest chargeable u/s 234A, 234B, 234C and 234D of the Act, if any, while giving effect of this order. 6. Ground No.2 – Unsecured loan creditors 6.1 In this…

R.S. Shekharappa, Davangere vs. ITO, Davangere

In the result, the assessee’s appeal for Assessment Year 2009-10 is partly allowed

ITA 1123/BANG/2015[2009-10]Status: DisposedITAT Bangalore04 Sept 2019AY 2009-10

Bench: Shri N. V. Vasudevan & Shri Jason P Boazassessment Year : 2009-10 Shri. R. S. Shekarappa, Vs. Income Tax Officer, #475, Kenchamba Towers, Ward – 1, College Road, Davangere. Nituvalli New Extn., Davangere. Pan : Azeps 8988 G Appellant Respondent Assessee By : Shri. V. Srinivasan, Advocate Revenue By : Dr. P. V. Pradeep Kumar, Addl.Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 14.08.2019 Date Of Pronouncement : 04.09.2019

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Dr. P. V. Pradeep Kumar, Addl.CIT(DR)(ITAT), Bengaluru
Section 10(37)Section 143(3)Section 234Section 234A

…liable to be charged interest u/s 234A, 234B and 234C of the Act. The charging of interest is consequential and mandatory and the AO has no discretion in the matter. This proposition has been upheld by the Hon’ble Apex Court in the case of Anjum H. Ghaswala (252 ITR 1) (SC) and we, therefore, uphold the action of the AO in charging the assessee the aforesaid interest u/s 234A, 234B and 234C of the Act. The AO is, however, directed to re-compute the interest chargeable u/s 234A, 234B and 234C of the Act, if any, while giving effect of this order. 6. Ground No.2 – Unproved Liabilities / Creditors 6.1.1 In this g…

Smt. Teena Bethala, Bengaluru vs. Income Tax Officer, Ward- 4(3)(2), Bangalore

In the result, the assessee’s appeal for Assessment Year 2012-13 is partly allowed

ITA 1384/BANG/2019[2012-13]Status: DisposedITAT Bangalore28 Aug 2019AY 2012-13

Bench: Shri Jason P Boaz

For Appellant: Shri V. Chandrashekar, Advocate
Section 139Section 143(3)Section 147Section 148Section 151Section 69A

…liable to be charged interest u/s 234A, 234B and 234C of the Act. The charging of interest is consequential and mandatory and the AO has no discretion in the matter. This proposition has been upheld by the Hon’ble Apex Court in the case of Anjum H. Ghaswala (252 ITR 1) (SC) and I, therefore, uphold the action of the AO in charging the assessee the aforesaid interest u/s 234A, 234B and 234C of the Act. The AO is, however, directed to re-compute the interest chargeable u/s 234A, 234B and 234C of the Act, if any, while giving effect of this order. 7. Ground No.3 to 6 – Addition under section 69A of the Act 7.1 In…

Smt. Teena Bethala, Bangalore vs. Income Tax Officer, Ward - 4(3)(2), Bangalore

In the result, the assessee’s appeal for Assessment Year 2012-13 is partly allowed

ITA 1383/BANG/2019[2011-12]Status: DisposedITAT Bangalore28 Aug 2019AY 2011-12

Bench: Shri Jason P Boaz

For Appellant: Shri V. Chandrashekar, Advocate
Section 139Section 143(3)Section 147Section 148Section 151Section 69A

…liable to be charged interest u/s 234A, 234B and 234C of the Act. The charging of interest is consequential and mandatory and the AO has no discretion in the matter. This proposition has been upheld by the Hon’ble Apex Court in the case of Anjum H. Ghaswala (252 ITR 1) (SC) and I, therefore, uphold the action of the AO in charging the assessee the aforesaid interest u/s 234A, 234B and 234C of the Act. The AO is, however, directed to re-compute the interest chargeable u/s 234A, 234B and 234C of the Act, if any, while giving effect of this order. 7. Ground No.3 to 6 – Addition under section 69A of the Act 7.1 In…

M/S Kanyakaparameshwari Co-Operative Bank Limited, Mysore vs. The Assistant Commissioner of Income Tax Circle-1(1), Mysore

In the result, the assessee’s appeal for Assessment Year 2012-13 is partly allowed

ITA 1481/BANG/2018[2012-13]Status: DisposedITAT Bangalore28 Aug 2019AY 2012-13

Bench: Shri N. V. Vasudevan & Shri Jason P. Boazassessment Year : 2012-13 M/S. Kanyakaparameshwari Vs. The Assistant Commissioner Of Co-Operative Bank Limited, Income-Tax, K. R. Circle, Circle – 1[1], Mysuru – 570 001. Mysuru. Pan : Aacas 1220 M Appellant Respondent

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. R. N. Siddappajji, Addl. CIT
Section 143(3)Section 194ASection 234BSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment Year : 2012-13 M/s. Kanyakaparameshwari Vs. The Assistant Commissioner of Co-operative Bank Limited, Income-Tax, K. R. Circle, Circle – 1[1], Mysuru – 570 001. Mysuru. PAN : AACAS 1220 M APPELLANT RESPONDENT Assessee by : Shri. V. Srinivasan, Advocate Revenue by : Shri. R. N. Siddappajji, Addl. CIT Date of hearing : 19.07.2019 Date of Pronouncement : 28.08.2019 O R D E R Per Jason P. Boaz, A.M. This appeal by the assessee is directed against the order of C…

The Jt.CIT., (OSD)Circle-4, Surat vs. M/S. Surat Metlon Pvt.Ltd., Surat

In the result, both above CO

ITA 2893/AHD/2011[2008-09]Status: DisposedITAT Surat27 Aug 2019AY 2008-09

Bench: Shri H. S. Sidhu & Shri O. P. Meenaआ.अ.सं./I.T.A No’S.2892 & 2893/Ahd/2011 िनधा"रण वष"/Assessment Years: 2007-08 & 2008-09 Joint Commissioner Of Income-Tax V. M/S. Surat Melton Pvt. Ltd., (Osd)Circle-4, Road No.223, 6/1183, Mahidharpura, Dalia Aayakar Bhavan, Majura Gate, Sheri, Surat - 395003. [Pan: Aafcs5 3083 M ] Surat. अपीलाथ" /Appellant ""यथ"/Respondent Co. No’S.289 & 290/Ahd/2011 िनधा"रण वष"/Assessment Years: 2007-08 & 2008-09 M/S. Surat Melton Pvt. Ltd., V. Joint Commissioner Of Income- 6/1183, Mahidharpura, Dalia Sheri, Tax (Osd)Circle-4, Road No.223, Surat - 395003. Aayakar Bhavan, Majura Gate, [Pan: Aafcs5 3083 M] Surat. अपीलाथ" /Appellant ""यथ"/Respondent िनधा"रती क" ओर से Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से Revenue By Shri R.P.Rastogi – Sr.Dr सुनवाई क" तारीख Date Of Hearing 18.07.2019 उ"ोषणा क" तारीख Date Of 27.08.2019 Pronouncement

Section 133ASection 143(3)Section 147Section 148

…B/C and initiation of penalty under section 271(1)(c) of the Act. 15. We have heard the parties and of the considered opinion that charging of interest under section 234A/B/C is mandatory as held by the Hon`ble Supreme Court in the case of Anjum M.H.Ghaswala 252 ITR 1 (SC). Further, the initiation of penalty proceedings are premature at this Page 10 of 10 JCIT(OSD) V. Melton Pvt. Ltd. ITA. No’s.2892-2893/AHD/2011 & C.O.No’s.289-290/AHD/2011/A.Y.2007-08 & 08-09 stage, and also of consequential in nature. Therefore, these grounds of appeal are accordingly, dismissed. 16. In the result, both above CO.No’s.289 & 29…

The Jt.CIT., (OSD)Circle-4, Surat vs. M/S. Surat Metlon Pvt.Ltd., Surat

In the result, both above CO

ITA 2892/AHD/2011[2007-08]Status: DisposedITAT Surat27 Aug 2019AY 2007-08

Bench: Shri H. S. Sidhu & Shri O. P. Meenaआ.अ.सं./I.T.A No’S.2892 & 2893/Ahd/2011 िनधा"रण वष"/Assessment Years: 2007-08 & 2008-09 Joint Commissioner Of Income-Tax V. M/S. Surat Melton Pvt. Ltd., (Osd)Circle-4, Road No.223, 6/1183, Mahidharpura, Dalia Aayakar Bhavan, Majura Gate, Sheri, Surat - 395003. [Pan: Aafcs5 3083 M ] Surat. अपीलाथ" /Appellant ""यथ"/Respondent Co. No’S.289 & 290/Ahd/2011 िनधा"रण वष"/Assessment Years: 2007-08 & 2008-09 M/S. Surat Melton Pvt. Ltd., V. Joint Commissioner Of Income- 6/1183, Mahidharpura, Dalia Sheri, Tax (Osd)Circle-4, Road No.223, Surat - 395003. Aayakar Bhavan, Majura Gate, [Pan: Aafcs5 3083 M] Surat. अपीलाथ" /Appellant ""यथ"/Respondent िनधा"रती क" ओर से Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से Revenue By Shri R.P.Rastogi – Sr.Dr सुनवाई क" तारीख Date Of Hearing 18.07.2019 उ"ोषणा क" तारीख Date Of 27.08.2019 Pronouncement

Section 133ASection 143(3)Section 147Section 148

…B/C and initiation of penalty under section 271(1)(c) of the Act. 15. We have heard the parties and of the considered opinion that charging of interest under section 234A/B/C is mandatory as held by the Hon`ble Supreme Court in the case of Anjum M.H.Ghaswala 252 ITR 1 (SC). Further, the initiation of penalty proceedings are premature at this Page 10 of 10 JCIT(OSD) V. Melton Pvt. Ltd. ITA. No’s.2892-2893/AHD/2011 & C.O.No’s.289-290/AHD/2011/A.Y.2007-08 & 08-09 stage, and also of consequential in nature. Therefore, these grounds of appeal are accordingly, dismissed. 16. In the result, both above CO.No’s.289 & 29…

ITO, New Delhi vs. Smt. Anju Gupta, Delhi

In the result, this appeal is dismissed being withdrawn / not pressed and not

ITA 1527/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Aug 2019AY 2010-11

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: Ms. Vrinda Tulsham, Adv, and Shri Yash Vanmani, AdvFor Respondent: Shri D.S. Rawat, Sr. DR
Section 191Section 207Section 234B

…ITA Nos.- 4173/Del/2012, 4472/Del/2010 and 1527/Del/2015 Ariba Inc. and Smt. Anju Gupta. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘A’: NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 4173/Del/2012 (Assessment Year: 2008-09) Asstt. Director of Income Tax, M/s Ariba Incorporation, Circle- 1 (1), Int. Taxation, Vs. New Delhi. New Delhi. PAN No: AAFCA0120K APPELLANT RESPONDENT ITA No:- 4472/Del/2010 (Assessment Year: 2006-07) Asstt. Director of Income Tax, M/s Ariba Inc., Circle- 1 (1), Int. Taxation, Vs. C/o Price Water House New Delhi. Co…

ADIT, New Delhi vs. M/S. Ariba Inc., New Delhi

In the result, this appeal is dismissed being withdrawn / not pressed and not

ITA 4173/DEL/2012[2008-09]Status: DisposedITAT Delhi27 Aug 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: Ms. Vrinda Tulsham, Adv, and Shri Yash Vanmani, AdvFor Respondent: Shri D.S. Rawat, Sr. DR
Section 191Section 207Section 234B

…ITA Nos.- 4173/Del/2012, 4472/Del/2010 and 1527/Del/2015 Ariba Inc. and Smt. Anju Gupta. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘A’: NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 4173/Del/2012 (Assessment Year: 2008-09) Asstt. Director of Income Tax, M/s Ariba Incorporation, Circle- 1 (1), Int. Taxation, Vs. New Delhi. New Delhi. PAN No: AAFCA0120K APPELLANT RESPONDENT ITA No:- 4472/Del/2010 (Assessment Year: 2006-07) Asstt. Director of Income Tax, M/s Ariba Inc., Circle- 1 (1), Int. Taxation, Vs. C/o Price Water House New Delhi. Co…

ADIT, New Delhi vs. M/S. Ariba Inc., New Delhi

In the result, this appeal is dismissed being withdrawn / not pressed and not

ITA 4472/DEL/2010[2006-07]Status: DisposedITAT Delhi27 Aug 2019AY 2006-07

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: Ms. Vrinda Tulsham, Adv, and Shri Yash Vanmani, AdvFor Respondent: Shri D.S. Rawat, Sr. DR
Section 191Section 207Section 234B

…ITA Nos.- 4173/Del/2012, 4472/Del/2010 and 1527/Del/2015 Ariba Inc. and Smt. Anju Gupta. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘A’: NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 4173/Del/2012 (Assessment Year: 2008-09) Asstt. Director of Income Tax, M/s Ariba Incorporation, Circle- 1 (1), Int. Taxation, Vs. New Delhi. New Delhi. PAN No: AAFCA0120K APPELLANT RESPONDENT ITA No:- 4472/Del/2010 (Assessment Year: 2006-07) Asstt. Director of Income Tax, M/s Ariba Inc., Circle- 1 (1), Int. Taxation, Vs. C/o Price Water House New Delhi. Co…

M/S Kennametal Shared Services Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax Circle 4(1)(1), Bangalore

In the result, the assessee’s appeal for Assessment Year 2012-13 is partly allowed

ITA 185/BANG/2017[2012-13]Status: DisposedITAT Bangalore14 Aug 2019AY 2012-13

Bench: Shri N. V. Vasudevan & Shri Jason P Boazit(Tp)A No.185/Bang/2017 Assessment Years : 2012-13 M/S. Kennametal Shared Vs. Assistant Commissioner Of Services Private Limited, Income-Tax, Unit 3, 4, 5 & 6, 5Th Floor, Circle -4(1)(1), Navigator, Itpl, Whitefield, Bangalore. Bangalore – 560 066. Pan : Aacck 5469 L Appellant Respondent Assessee By : Shri. K. R. Vasudevan, Advocate Revenue By : Shri. C. H. Sundar Rao, Cit Date Of Hearing : 08.07.2019 Date Of Pronouncement : 14.08.2019 O R D E R

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. C. H. Sundar Rao, CIT
Section 143(3)Section 144C(5)Section 14ASection 92C

…itself liable to be charged interest u/s 234B and 234C of the Act. The charging of interest is consequential and mandatory and the AO has no discretion in the matter. This proposition has been upheld by the Hon’ble Apex Court in the case of Anjum H. Ghaswala (252 ITR 1) (SC) and we, therefore, uphold the action of the AO in charging the assessee the aforesaid interest u/s 234B and 234C of the Act. The AO is, however, directed to re-compute the interest chargeable u/s 234B and 234C of the Act, if any, while giving effect of this order. 11. Ground No.20 – Short credit for Tax paid 11.1 In this ground (supra), the…

M/S Ocwen Financial Solutions Private Limited, Bangalore vs. Joint Commissioner of Income Tax Special Range-5, Bangalore

In the result, the assessee’s appeal for Assessment Year 2014-15 is partly allowed

ITA 130/BANG/2019[2014-15]Status: DisposedITAT Bangalore07 Aug 2019AY 2014-15

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadaleit(Tp)A No.130/Bang/2019 Assessment Years : 2014-15 M/S. Ocwen Financial Vs. Joint Commissioner Of Solutions Pvt. Ltd., Income-Tax, Pritech Park, Block 12, Unit 2, Special Range-5, 5B & 6A Floors, Bellandur Bengaluru. Village, Sarjapur Marathahalli Ring Road, Bengaluru – 560 103. Pan : Aaaco 7914 J Appellant Respondent Assessee By : Shri. Chavali Narayan, Ca Revenue By : Shri. K. Devarathna Kumar, Jt.Cit Date Of Hearing : 13.06.2019 Date Of Pronouncement : 07.08.2019 O R D E R Per Jason P Boaz: This Appeal By The Assessee Is Directed Against The Final Order Of Assessment Dated 27.11.2018 For Assessment Year 2014-15 Passed Under Section 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (In Short ‘The Act’); Pursuant To The Directions Issued By The Dispute Resolution Panel – 3, Mumbai Under Section 144C(5) Of The Act On 30.07.2018. 2. Briefly Stated, The Facts Of The Case Are As Under:-

For Appellant: Shri. Chavali Narayan, CAFor Respondent: Shri. K. Devarathna Kumar, Jt.CIT
Section 143(3)Section 144C(5)Section 154Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.130/Bang/2019 Assessment years : 2014-15 M/s. Ocwen Financial Vs. Joint Commissioner of Solutions Pvt. Ltd., Income-tax, Pritech Park, Block 12, Unit 2, Special Range-5, 5B and 6A Floors, Bellandur Bengaluru. Village, Sarjapur Marathahalli Ring Road, Bengaluru – 560 103. PAN : AAACO 7914 J APPELLANT RESPONDENT Assessee by : Shri. Chavali Narayan, CA Revenue by : Shri. K. Devarathna Kumar, Jt.CIT Date of hearing : 13.06.2019 Date of Pronouncement : 07.08.20…

Spectrum Consultants India Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-12(3), Bangalore

In the result, the assessee’s appeal for Assessment Year 2008-09 is allowed as indicated above

ITA 1080/BANG/2017[2008-09]Status: DisposedITAT Bangalore02 Aug 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P Boazassessment Years : 2008-09 M/S. Spectrum Consultants India Vs. Asst. Commissioner Of Pvt. Ltd., Income-Tax, No.5/1, Msrec Road, Circle 12(3), Bangalore – 560 054. Bangalore. Pan : Aabcs 7552 F Appellant Respondent Assessee By : Shri. Sreehari Kutsa, Ca Revenue By : Shri. Vikas Suryavamshi, Add.Cit Date Of Hearing : 16.07.2019 Date Of Pronouncement : 02.08.2019 O R D E R

For Appellant: Shri. Sreehari Kutsa, CAFor Respondent: Shri. Vikas Suryavamshi, Add.CIT
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Assessment Years : 2008-09 M/s. Spectrum Consultants India Vs. Asst. Commissioner of Pvt. Ltd., Income-Tax, No.5/1, MSREC Road, Circle 12(3), Bangalore – 560 054. Bangalore. PAN : AABCS 7552 F APPELLANT RESPONDENT Assessee by : Shri. Sreehari Kutsa, CA Revenue by : Shri. Vikas Suryavamshi, Add.CIT Date of hearing : 16.07.2019 Date of Pronouncement : 02.08.2019 O R D E R Per Jason P Boaz, Accountant Member: This appeal by the assessee is directed against the order of CI…

Addl CIT 2(3), Mumbai vs. Tata Sons Ltd, Mumbai

In the result, the appeal filed by the assessee is allowed and appeal

ITA 5572/MUM/2012[2005-06]Status: DisposedITAT Mumbai24 Jul 2019AY 2005-06

Bench: Shri Pawan Singh, Jm & Shri G. Manjunatha, Am Tata Sons Limited Vs. Addl.Cit-2(3) Bombay House Room No.556 Homi Mody Street Aaykar Bhawan Mumbai-400 001 M.K.Road Mumbai-400 020 Pan/Gir No.Aaact4060A Appellant) .. Respondent) & Addl.Cit-2(3) Vs. Tata Sons Limited Room No.552, 5Th Floor Bombay House Aaykar Bhawan Homi Mody Street M.K.Road Mumbai-400 001 Mumbai-400 020 Pan/Gir No.Aaact4060A Appellant) .. Respondent) Assessee By Aarti Vissanji Revenue By R.Manjunatha Swamy

Section 120(4)(b)Section 127Section 143(2)Section 143(3)

…the Additional CIT to act and perform the functions of an AO, to pass a proper order delegating such functions/powers upon hin This view of ours is fully supported by the decision of the Hon'ble Delhi High Court in the case of Dr. Nalini Mahajan v. DIT [20011 252 ITR 123/r20021122 taxman 897 wherein the Hon'ble High Court, while discussing the powers of Additional Director M/s.Tata Sons Limited Investigation, held as under: "It is now well-settled that when a power is given to do a certain thing hi a certain manner, the same must be done in that manner or not at all. A delegation of power is essentially a legisl…

Tata Sons Ltd, Mumbai vs. Addl CIT 2(1), Mumbai

In the result, the appeal filed by the assessee is allowed and appeal

ITA 5090/MUM/2012[2005-06]Status: DisposedITAT Mumbai24 Jul 2019AY 2005-06

Bench: Shri Pawan Singh, Jm & Shri G. Manjunatha, Am Tata Sons Limited Vs. Addl.Cit-2(3) Bombay House Room No.556 Homi Mody Street Aaykar Bhawan Mumbai-400 001 M.K.Road Mumbai-400 020 Pan/Gir No.Aaact4060A Appellant) .. Respondent) & Addl.Cit-2(3) Vs. Tata Sons Limited Room No.552, 5Th Floor Bombay House Aaykar Bhawan Homi Mody Street M.K.Road Mumbai-400 001 Mumbai-400 020 Pan/Gir No.Aaact4060A Appellant) .. Respondent) Assessee By Aarti Vissanji Revenue By R.Manjunatha Swamy

Section 120(4)(b)Section 127Section 143(2)Section 143(3)

…the Additional CIT to act and perform the functions of an AO, to pass a proper order delegating such functions/powers upon hin This view of ours is fully supported by the decision of the Hon'ble Delhi High Court in the case of Dr. Nalini Mahajan v. DIT [20011 252 ITR 123/r20021122 taxman 897 wherein the Hon'ble High Court, while discussing the powers of Additional Director M/s.Tata Sons Limited Investigation, held as under: "It is now well-settled that when a power is given to do a certain thing hi a certain manner, the same must be done in that manner or not at all. A delegation of power is essentially a legisl…

M/S East West Hotels Limited, Bangalore vs. Income Tax Officer Ward-2(1)(4), Bangalore

In the result, the assessee’s appeals for Assessment Years 2013-14 and 2014-15 are allowed for statistical purposes

ITA 3406/BANG/2018[2014-15]Status: DisposedITAT Bangalore23 Jul 2019AY 2014-15

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri. Padamchand Khincha, CAFor Respondent: Shri. Vikas Suryavamshi, Addl. CIT
Section 143(3)Section 30Section 37(1)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos. and Appellant Respondent Assessment year 3405/Bang/2018 M/s. East West Hotels Ltd., Deputy Commissioner of No.3115, 6th Main, 13th Cross, 2013-14 Income Tax, HAL 2nd Stage, Indira Nagar, Circle-2(1)(2), Bengaluru – 560 008. Bangalore. PAN : AABCE 0877 B 3406/Bang/2018 The Income Tax Officer, 2014-15 -do- Ward-2(1)(4), Bengaluru. Assessee by : Shri. Padamchand Khincha, CA Revenue by : Shri. Vikas Suryavamshi, Addl. CIT Date of hearing : 01.07.2019 Date of Pronoun…

M/S East West Hotels Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-2(1)(2), Bangalore

In the result, the assessee’s appeals for Assessment Years 2013-14 and 2014-15 are allowed for statistical purposes

ITA 3405/BANG/2018[2013-14]Status: DisposedITAT Bangalore23 Jul 2019AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri. Padamchand Khincha, CAFor Respondent: Shri. Vikas Suryavamshi, Addl. CIT
Section 143(3)Section 30Section 37(1)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos. and Appellant Respondent Assessment year 3405/Bang/2018 M/s. East West Hotels Ltd., Deputy Commissioner of No.3115, 6th Main, 13th Cross, 2013-14 Income Tax, HAL 2nd Stage, Indira Nagar, Circle-2(1)(2), Bengaluru – 560 008. Bangalore. PAN : AABCE 0877 B 3406/Bang/2018 The Income Tax Officer, 2014-15 -do- Ward-2(1)(4), Bengaluru. Assessee by : Shri. Padamchand Khincha, CA Revenue by : Shri. Vikas Suryavamshi, Addl. CIT Date of hearing : 01.07.2019 Date of Pronoun…

M/S Vishwadeepa Trading Company Muncipal Complex, Haveri vs. The Income Tax Officer Ward-1, Haveri

In the result, the assessee’s appeal for Assessment Year 2009-10 is allowed as indicated above

ITA 155/BANG/2019[2009-10]Status: DisposedITAT Bangalore17 Jul 2019AY 2009-10

Bench: Shri Jason P Boazassessment Year : 2009-10 M/S. Vishwadeepa Trading Vs. Income Tax Officer, Company, Ward – 1, Muncipal Complex, Haveri. P. B. Road, Ranebennur – 581 115, Haveri Dist. Pan : Aagfv 0051 Q Appellant Respondent Assessee By : Shri. Narendra Sharma, Advocate Revenue By : Shri. Priyadarshi Misra, Jcit Date Of Hearing : 06.06.2019 Date Of Pronouncement : 17.07.2019

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Priyadarshi Misra, JCIT
Section 143(1)Section 143(3)Section 153Section 153(1)(a)Section 234

…liable to be charged interest u/s 234A, 234B and 234D of the Act. The charging of interest is consequential and mandatory and the AO has no discretion in the matter. This proposition has been upheld by the Hon’ble Apex Court in the case of Anjum H. Ghaswala (252 ITR 1) (SC) and I, therefore, uphold the action of the AO in charging the assessee the aforesaid interest u/s 234A, 234B and 234C of the Act. The AO is, however, directed to re-compute the interest chargeable u/s 234A, 234B and 234D of the Act, if any, while giving effect of this order. 6. Ground Nos. 2 and 3 – Assessment order for Assessment Year 2009-…

Mr. Narendra Kumar Pasupathy, Bangalore vs. Deputy Commissioner of Income Tax Officer, Circle-7(2)(1), Bangalore

In the result, appeal by the Assessee is dismissed

ITA 1989/BANG/2017[2007-08]Status: DisposedITAT Bangalore17 Jul 2019AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2007-08

For Appellant: Smt. Soumya, AdvocateFor Respondent: Shri Vikas Suryavamshi, Addl.CIT(DR)(ITAT), Bengaluru
Section 147Section 234Section 234B

…he Act, he can do so only against the order of the AO giving effect to the order of the CIT(Appeals). Otherwise, the law is well settled that levy of interest is mandatory as held by the Hon’ble Supreme Court in the case of CIT Vs. Anjum M.H. Ghaswala & Ors., 252 ITR 1 Page 3 of 3 (SC). We therefore find no merit in this appeal by the Assessee and accordingly dismiss the same. 5. In the result, appeal by the Assessee is dismissed Pronounced in the open court on this 17th day of July, 2019. ( JASON P. BOAZ ) VICE PRESIDENT Bangalore, Dated, the 17th July, 2019. / Desai Smurthy / Copy to: 1. The Appellant 2.…

Smt.Renuka G, Bellary vs. Assistant Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, the assessee's appeal forAssessment Year 2013-14 is partly allowed for statistical purposes

ITA 552/BANG/2019[2013-14]Status: DisposedITAT Bangalore03 Jul 2019AY 2013-14

Bench: Shri Jason P Boazassessment Year : 2013-14 Vs. Assistant Commissioner Smt. Renuka G , #36, “Hrishikesh”, Of Income-Tax, Gold Smith Street, Besides Central Circle – 1(3), Indian Bank, Bangalore. Bellary – 583 101. Pan : Abypr 5731 L Appellant Respondent Assessee By : Shri. Narendra Sharma, Advocate Revenue By : Shri. Karuppusamy S.R, Addl. Cit Date Of Hearing : 13.06.2019 Date Of Pronouncement : 03.07.2019 O R D E R

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Karuppusamy S.R, Addl. CIT
Section 143(3)Section 23Section 234Section 234ASection 90

…liable to be charged interest u/s 234A, 234B and 234C of the Act. The charging of interest is consequential and mandatory and the AO has no discretion in the matter. This proposition has been upheld by the Hon’ble Apex Court in the case of Anjum H. Ghaswala (252 ITR 1) (SC) and I, therefore, uphold the action of the AO in charging the assessee the aforesaid interest u/s 234A, 234B and 234C of the Act. The AO is, however, directed to re-compute the interest chargeable u/s 234A, 234B and 234C of the Act, if any, while giving effect of this order. 6. Ground Nos.2 to 4 : Non-adjudication of grounds raised by assess…