IAN Peter Morris v. Asst. CIT

389 ITR 501Supreme Court of India2016#4906 most cited

What is IAN Peter Morris v. Asst. CIT authority for?

Interest under section 234B cannot be charged if there was no obligation to file an estimate of advance tax, such as for a non-resident company in certain assessment years. This aligns with the principle that interest is compensatory, not penal, and should not be levied when the underlying obligation is absent.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2020.

Also referred to as

IAN Peter Morris v. Asst. CIT · 389 ITR 501 · SC · Section 209 · Section 234B · advance tax · non-resident company · interest on advance tax · estimate of advance tax

Judgments citing IAN Peter Morris v. Asst. CIT

Deputy Commissioner of Income Tax (International Taxation) - 2(1)(1), Mumbai vs. Citibank Overseas Investment Corporation, Mumbai

In the result, appeal of the assessee is partly allowed as indicated above, the appeal of the revenue and cross objection of the assessee are dismissed

ITA 34/MUM/2018[2012-13]Status: DisposedITAT Mumbai10 Jan 2020AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Blecitibank Overseas Investment Corporation V. Dy. Cit (International Taxation) – 2(1)(1) C/O Deloitte Haskins & Sells Llp Room No. 1713, 17Th Floor 30 Floor, Tower 3 Air India Building India Bulls Finance Centre Nariman Point, Mumbai – 400 021 Senapati Bapat Marg Elphinstone Road (West) Mumbai – 400 013 Pan: Aabcc5333N (Appellant) (Respondent) Dy. Cit (International Taxation) – 2(1)(1) V. Citibank Overseas Investment Room No. 1713, 17Th Floor Corporation Air India Building C/O Deloitte Haskins & Sells Llp 30 Floor, Tower 3 Nariman Point, Mumbai – 400 021 India Bulls Finance Centre Senapati Bapat Marg Elphinstone Road (West) Mumbai – 400 013 Pan: Aabcc5333N (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala &For Respondent: Shri Avaneesh Tiwari
Section 143(3)Section 234BSection 234CSection 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER Citibank Overseas Investment Corporation v. Dy. CIT (International Taxation) – 2(1)(1) C/o Deloitte Haskins & Sells LLP Room No. 1713, 17th Floor 30 Floor, Tower 3 Air India Building India Bulls Finance Centre Nariman Point, Mumbai – 400 021 Senapati Bapat Marg Elphinstone Road (West) Mumbai – 400 013 PAN: AABCC5333N (Appellant) (Respondent) Dy. CIT (International Taxation) – 2(1)(1) v. Citibank Overseas Investment Room No. 1713, 17th Floor Corpora…

Citibank Overseas Investment Corporation, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation) - 2(1)(1), Mumbai

In the result, appeal of the assessee is partly allowed as indicated above, the appeal of the revenue and cross objection of the assessee are dismissed

ITA 276/MUM/2018[2012-13]Status: DisposedITAT Mumbai10 Jan 2020AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Blecitibank Overseas Investment Corporation V. Dy. Cit (International Taxation) – 2(1)(1) C/O Deloitte Haskins & Sells Llp Room No. 1713, 17Th Floor 30 Floor, Tower 3 Air India Building India Bulls Finance Centre Nariman Point, Mumbai – 400 021 Senapati Bapat Marg Elphinstone Road (West) Mumbai – 400 013 Pan: Aabcc5333N (Appellant) (Respondent) Dy. Cit (International Taxation) – 2(1)(1) V. Citibank Overseas Investment Room No. 1713, 17Th Floor Corporation Air India Building C/O Deloitte Haskins & Sells Llp 30 Floor, Tower 3 Nariman Point, Mumbai – 400 021 India Bulls Finance Centre Senapati Bapat Marg Elphinstone Road (West) Mumbai – 400 013 Pan: Aabcc5333N (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala &For Respondent: Shri Avaneesh Tiwari
Section 143(3)Section 234BSection 234CSection 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER Citibank Overseas Investment Corporation v. Dy. CIT (International Taxation) – 2(1)(1) C/o Deloitte Haskins & Sells LLP Room No. 1713, 17th Floor 30 Floor, Tower 3 Air India Building India Bulls Finance Centre Nariman Point, Mumbai – 400 021 Senapati Bapat Marg Elphinstone Road (West) Mumbai – 400 013 PAN: AABCC5333N (Appellant) (Respondent) Dy. CIT (International Taxation) – 2(1)(1) v. Citibank Overseas Investment Room No. 1713, 17th Floor Corpora…

Lahmeyer Holding Gmbh, Germany vs. DDIT, New Delhi

Appeal is dismissed

ITA 5799/DEL/2010[2002-03]Status: DisposedITAT Delhi09 Oct 2019AY 2002-03

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [Assessment Year: 2001-02] M/s Lahmeyer International ACIT, GmbH, Circle-2(1), C/o- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 PAN-AAACL6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding GmbH DCIT, (earlier known as Lahmeyer Circle-3(2), International GmbH), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilb…

M/S Lahmeyer International Gmbh, Gurgaon vs. ADIT, New Delhi

Appeal is dismissed

ITA 2125/DEL/2009[2005-06]Status: DisposedITAT Delhi09 Oct 2019AY 2005-06

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [Assessment Year: 2001-02] M/s Lahmeyer International ACIT, GmbH, Circle-2(1), C/o- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 PAN-AAACL6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding GmbH DCIT, (earlier known as Lahmeyer Circle-3(2), International GmbH), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilb…

M/S Lahmeyer International Gmbh, Gurgaon vs. DDIT, New Delhi

Appeal is dismissed

ITA 2124/DEL/2009[2004-05]Status: DisposedITAT Delhi09 Oct 2019AY 2004-05

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [Assessment Year: 2001-02] M/s Lahmeyer International ACIT, GmbH, Circle-2(1), C/o- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 PAN-AAACL6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding GmbH DCIT, (earlier known as Lahmeyer Circle-3(2), International GmbH), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilb…

Lehmeyer International Gmbh vs. DCIT Circle 1 (2)

Appeal is dismissed

ITA 1881/DEL/2007[2003-2004]Status: DisposedITAT Delhi09 Oct 2019AY 2003-2004

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [Assessment Year: 2001-02] M/s Lahmeyer International ACIT, GmbH, Circle-2(1), C/o- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 PAN-AAACL6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding GmbH DCIT, (earlier known as Lahmeyer Circle-3(2), International GmbH), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilb…

Lahmeyer International Gmbh vs. ADIT, Circle-2(!)

Appeal is dismissed

ITA 4960/DEL/2004[2001-2002]Status: DisposedITAT Delhi09 Oct 2019AY 2001-2002

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [Assessment Year: 2001-02] M/s Lahmeyer International ACIT, GmbH, Circle-2(1), C/o- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 PAN-AAACL6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding GmbH DCIT, (earlier known as Lahmeyer Circle-3(2), International GmbH), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilb…

Raj Kishore Prasad, Ahmedabad vs. ITO, Ward-3, Valsad

In the result, the appeal filed by the assessee is hereby ordered to be partly allowed

ITA 1689/AHD/2017[2012-13]Status: DisposedITAT Surat04 Oct 2019AY 2012-13

Bench: Shri Amarjit Singh, Jm & Shri O. P. Meena, Am आयकर अपील सं/ I.T.A. No. 1689/Ahd/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) बिधम/ Raj Kishore Prasad Ito, Ward-3 F-8, Ayodhyanagar Soc., Valsad. Vs. Opp. Sahjivan Soc., Shantinagar, Usmanpura, Ahmedabad-380013. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aitpp0535A (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Divyang Shah Revenue By: Shri Mayank Pandey (Dr) सुनवाई की तारीख / Date Of Hearing: 01/10/2019 घोषणा की तारीख /Date Of Pronouncement: 04/10/2019 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 15.02.2017 Passed By The Commissioner Of Income Tax (Appeals)-, Valsad [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2012-13. The Assessee Has Raised The Following Grounds: - 2. “1 On The Facts & In Circumstances Of The Case & In Law, Ld. Assessing Officer Has Erred In Adding Leave Travel Concession Of Rs.2,10,518/- By Not Allowing Exemption Under Section 10(5) Of The Act. 2. On Facts & In Circumstances Of The Case & In Law, Ld. Assessing Officer Has Also Erred In Not Allowing The Tds Credit Deposited

For Appellant: Shri Divyang ShahFor Respondent: Shri Mayank Pandey (DR)
Section 10(5)Section 143(2)Section 147Section 148Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI AMARJIT SINGH, JM AND SHRI O. P. MEENA, AM आयकर अपील सं/ I.T.A. No. 1689/Ahd/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) बिधम/ Raj Kishore Prasad ITO, Ward-3 F-8, Ayodhyanagar Soc., Valsad. Vs. Opp. Sahjivan Soc., Shantinagar, Usmanpura, Ahmedabad-380013. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AITPP0535A (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Divyang Shah Revenue by: Shri Mayank Pandey (DR) सुनवाई की तारीख / Date of Hearing: 01/10/2019 घोषणा की तारीख /Date of Pronouncement: 04/10/2019 आदेश / O R D E R PER AMARJ…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2111/BANG/2017[2015-16]Status: DisposedITAT Bangalore06 Apr 2018AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…igation for the appellant to file an estimate of advance-tax consequently there was no justification to charge interest u/s.234B of the Act, having regard to the parity ratio of the decision of the Hon'ble Supreme Court in the case of PETER MORRIS reported in 389 ITR 501 [SC]. 5. For the above and other grounds that may be urged at the time of hearing of the appeal, your appellant humbly prays that the appeal may be allowed and Justice rendered and the appellant may be awarded costs in prosecuting the appeal and also order for the refund of the institution fees as part of the costs. Assessment Year 2010-11:- 1. T…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2110/BANG/2017[2014-15]Status: DisposedITAT Bangalore06 Apr 2018AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…igation for the appellant to file an estimate of advance-tax consequently there was no justification to charge interest u/s.234B of the Act, having regard to the parity ratio of the decision of the Hon'ble Supreme Court in the case of PETER MORRIS reported in 389 ITR 501 [SC]. 5. For the above and other grounds that may be urged at the time of hearing of the appeal, your appellant humbly prays that the appeal may be allowed and Justice rendered and the appellant may be awarded costs in prosecuting the appeal and also order for the refund of the institution fees as part of the costs. Assessment Year 2010-11:- 1. T…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2109/BANG/2017[2013-14]Status: DisposedITAT Bangalore06 Apr 2018AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…igation for the appellant to file an estimate of advance-tax consequently there was no justification to charge interest u/s.234B of the Act, having regard to the parity ratio of the decision of the Hon'ble Supreme Court in the case of PETER MORRIS reported in 389 ITR 501 [SC]. 5. For the above and other grounds that may be urged at the time of hearing of the appeal, your appellant humbly prays that the appeal may be allowed and Justice rendered and the appellant may be awarded costs in prosecuting the appeal and also order for the refund of the institution fees as part of the costs. Assessment Year 2010-11:- 1. T…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2108/BANG/2017[2012-13]Status: DisposedITAT Bangalore06 Apr 2018AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…igation for the appellant to file an estimate of advance-tax consequently there was no justification to charge interest u/s.234B of the Act, having regard to the parity ratio of the decision of the Hon'ble Supreme Court in the case of PETER MORRIS reported in 389 ITR 501 [SC]. 5. For the above and other grounds that may be urged at the time of hearing of the appeal, your appellant humbly prays that the appeal may be allowed and Justice rendered and the appellant may be awarded costs in prosecuting the appeal and also order for the refund of the institution fees as part of the costs. Assessment Year 2010-11:- 1. T…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2107/BANG/2017[2011-12]Status: DisposedITAT Bangalore06 Apr 2018AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…igation for the appellant to file an estimate of advance-tax consequently there was no justification to charge interest u/s.234B of the Act, having regard to the parity ratio of the decision of the Hon'ble Supreme Court in the case of PETER MORRIS reported in 389 ITR 501 [SC]. 5. For the above and other grounds that may be urged at the time of hearing of the appeal, your appellant humbly prays that the appeal may be allowed and Justice rendered and the appellant may be awarded costs in prosecuting the appeal and also order for the refund of the institution fees as part of the costs. Assessment Year 2010-11:- 1. T…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2106/BANG/2017[2010-11]Status: DisposedITAT Bangalore06 Apr 2018AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…igation for the appellant to file an estimate of advance-tax consequently there was no justification to charge interest u/s.234B of the Act, having regard to the parity ratio of the decision of the Hon'ble Supreme Court in the case of PETER MORRIS reported in 389 ITR 501 [SC]. 5. For the above and other grounds that may be urged at the time of hearing of the appeal, your appellant humbly prays that the appeal may be allowed and Justice rendered and the appellant may be awarded costs in prosecuting the appeal and also order for the refund of the institution fees as part of the costs. Assessment Year 2010-11:- 1. T…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2105/BANG/2017[2009-10]Status: DisposedITAT Bangalore06 Apr 2018AY 2009-10

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…igation for the appellant to file an estimate of advance-tax consequently there was no justification to charge interest u/s.234B of the Act, having regard to the parity ratio of the decision of the Hon'ble Supreme Court in the case of PETER MORRIS reported in 389 ITR 501 [SC]. 5. For the above and other grounds that may be urged at the time of hearing of the appeal, your appellant humbly prays that the appeal may be allowed and Justice rendered and the appellant may be awarded costs in prosecuting the appeal and also order for the refund of the institution fees as part of the costs. Assessment Year 2010-11:- 1. T…

Sri Ramappa Chandru @ R Chandru, Bangalore vs. Deputy Commisssioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2019/BANG/2017[2015-16]Status: DisposedITAT Bangalore06 Apr 2018AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…igation for the appellant to file an estimate of advance-tax consequently there was no justification to charge interest u/s.234B of the Act, having regard to the parity ratio of the decision of the Hon'ble Supreme Court in the case of PETER MORRIS reported in 389 ITR 501 [SC]. 5. For the above and other grounds that may be urged at the time of hearing of the appeal, your appellant humbly prays that the appeal may be allowed and Justice rendered and the appellant may be awarded costs in prosecuting the appeal and also order for the refund of the institution fees as part of the costs. Assessment Year 2010-11:- 1. T…

Sri Ramappa Chandru @ R.Chandru, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2018/BANG/2017[2014-15]Status: DisposedITAT Bangalore06 Apr 2018AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…igation for the appellant to file an estimate of advance-tax consequently there was no justification to charge interest u/s.234B of the Act, having regard to the parity ratio of the decision of the Hon'ble Supreme Court in the case of PETER MORRIS reported in 389 ITR 501 [SC]. 5. For the above and other grounds that may be urged at the time of hearing of the appeal, your appellant humbly prays that the appeal may be allowed and Justice rendered and the appellant may be awarded costs in prosecuting the appeal and also order for the refund of the institution fees as part of the costs. Assessment Year 2010-11:- 1. T…

Sri Ramappa Chandru @ R Chandru, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2017/BANG/2017[2013-14]Status: DisposedITAT Bangalore06 Apr 2018AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…igation for the appellant to file an estimate of advance-tax consequently there was no justification to charge interest u/s.234B of the Act, having regard to the parity ratio of the decision of the Hon'ble Supreme Court in the case of PETER MORRIS reported in 389 ITR 501 [SC]. 5. For the above and other grounds that may be urged at the time of hearing of the appeal, your appellant humbly prays that the appeal may be allowed and Justice rendered and the appellant may be awarded costs in prosecuting the appeal and also order for the refund of the institution fees as part of the costs. Assessment Year 2010-11:- 1. T…

Sri Ramappa Chandru @ R Chandru, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2016/BANG/2017[2012-13]Status: DisposedITAT Bangalore06 Apr 2018AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…igation for the appellant to file an estimate of advance-tax consequently there was no justification to charge interest u/s.234B of the Act, having regard to the parity ratio of the decision of the Hon'ble Supreme Court in the case of PETER MORRIS reported in 389 ITR 501 [SC]. 5. For the above and other grounds that may be urged at the time of hearing of the appeal, your appellant humbly prays that the appeal may be allowed and Justice rendered and the appellant may be awarded costs in prosecuting the appeal and also order for the refund of the institution fees as part of the costs. Assessment Year 2010-11:- 1. T…

Sri Ramappa Chandru @ R Chandru, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2015/BANG/2017[2011-12]Status: DisposedITAT Bangalore06 Apr 2018AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…igation for the appellant to file an estimate of advance-tax consequently there was no justification to charge interest u/s.234B of the Act, having regard to the parity ratio of the decision of the Hon'ble Supreme Court in the case of PETER MORRIS reported in 389 ITR 501 [SC]. 5. For the above and other grounds that may be urged at the time of hearing of the appeal, your appellant humbly prays that the appeal may be allowed and Justice rendered and the appellant may be awarded costs in prosecuting the appeal and also order for the refund of the institution fees as part of the costs. Assessment Year 2010-11:- 1. T…