M/S. Tech Steel Products Limited, Bangalore vs. Joint Commissioner of Income Tax (OSD), Bangalore
In the result, the appeal of the assessee is allowed
ITA 685/BANG/2017[2011-12]Status: DisposedITAT Bangalore29 Oct 2020AY 2011-12
Bench: Shri A. K. Garodia & Smt. Beena Pillaiassessment Year : 2011 – 12 M/S Tech Steel Products Limited, No. 671, Nagawara Main Road, Jcit (Osd), O/O The Cit Arabic College Post, Vs. Bangalore – Iii, Bengaluru Bengaluru – 560077 Pan : Aabct0362L Appellant Respondent Assessee By : Shree G. S. Prashanth, C. A. Revenue By : Shree Priyadarshini Mishra, Jcit Dr Date Of Hearing : 29.10.2020 Date Of Pronouncement : 29.10.2020 O R D E R Per Arun Kumar Garodia, A. M.: This Appeal Is Filed By The Assessee & The Same Is Directed Against The Order Of Cit (A) 7, Bengaluru Dated 16.12.2016. 2. In This Appeal, The Assessee Has Raised Four Grounds But The Grievances Are Two Only. The First Grievance Is About Disallowance U/S 14A Even In The Absence Of Exempt Income. The Second Grievance Is About Disallowance Of Rs. 31,72,078/- Clamed By The Assessee As Repairs Of Machinery. Regarding The First Issue, He Submitted That Schedule – 9 Of The Audited Accounts Is Available On Page 93 Of The Paper Book & From The Same, It Can Be Seen That The Page 2 Of 4
For Appellant: Shree G. S. Prashanth, C. AFor Respondent: Shree Priyadarshini Mishra, JCIT DR
Section 14A
…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year : 2011 – 12 M/s Tech Steel Products limited, No. 671, Nagawara main Road, JCIT (OSD), o/o the CIT Arabic College Post, Vs. Bangalore – III, Bengaluru Bengaluru – 560077 PAN : AABCT0362L APPELLANT RESPONDENT Assessee by : Shree G. S. Prashanth, C. A. Revenue by : Shree Priyadarshini Mishra, JCIT DR Date of hearing : 29.10.2020 Date of Pronouncement : 29.10.2020 O R D E R PER ARUN KUMAR GARODIA, A. M.: This appeal is filed by the assessee and the same is dire…
