“interest under section 234A”

BISHNUPRIYA BIJAYCHANDRA MAHANTY,NAVI MUMBAI vs. INCOME TAX OFFICER, MUMBAI

In the result, appeal of the assessee is appeal of the assessee is allowed for statistical allowed for statistical purpose

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19 Bishnupriya Bijaychandra Mahanty Ito, Ward 28(1)(1), Mumbai 204 Plot 13/A Wing Siddhivinayak It-Office, Vashi Railway Vs. Chs, Sector 6, Ghansoli, Navi Station Building, Mumbai 400701, Navi Mumbai- 400703 Authroised Person Add: 218, Ratna High Street, Naranpura, Ahmedabad- 380013 Pan No. Btdpm 7308 A Appellant Respondent

interest under section and on facts in upholding the levy of interest under section and on facts in upholding the levy of interest under section 234A of the Income Tax Act, 1961, amounting to 262,29,015/-, as 234A of the Income Tax Act, 1961, amounting ... 552/Ahd/2022), the levy of Rohitkumar Pathak vs. ITO (ITA No. 552/Ahd/2022), the le Rohitkumar Pathak vs. ITO (ITA No. 552/Ahd/2022), the le interest under section 234A, if any, should be restricted only from interest under section 234A, if any, should be restricted only from interest under section 234A

GETINGE MEDICAL INDIA PRIVATE LIMITED ,MUMBAI vs. DCIT 2(2)(1), MUMBAI MAHARASHTRA

In the result, appeal filed by the assessee stands partly allowed

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

return of income. 6. Ground 6: Interest charged under section 234A, 2348 and 234C of the Act The Id. AO erred in levying interest under section 234A, 234B and 234C of the Act. 7. Ground 7: Initiation of penalty under section 270A of the Act The Id. AO erred

MOHD ISRAIL HAJI MOHD HANIF SHEIKH, NAGPUR,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(4),MUMBAI, MUMBAI

In the result, appeal filed by the assessee is dismissed

Bench: Shri Sandeep Gosain & Shri Prabhash Shankarmohd Israil Haji Mohd. V/S. Deputy Commissioner Of Income Hanif Sheikh बनाम Tax, Central Circle 6(4) 604/2, Byramji Town, Room No. 453, 4Th Floor, Nmv Layout, Nagpur – Kautilya Bhavan, C-41 To C-43, G 440 013, Maharashtra Block, Bandra Kurla Complex, Bandra (East) Mumbai – 400 051, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Afjps3192K Appellant/अपीलाथी .. Respondent/प्रतिवादी

have been made and CIT(A) ought not have upheld the same. 7) The assessee denies liability to be assessed to interest under section 234A, 234B and 234C of I.T. Act 1961. Without prejudice, levy of interest under section 234A, 234B and 234C of I.T. Act 1961 is unjustified, unwarranted

SACHINKUMAR SUBRAI KANSE,MUMBAI vs. INCOME TAX OFFICER 42(3)(3), MUMBAI, MUMBAI

Bench: Shri Anikesh Banerjee, Jm & Shri Arun Khodpia, Am

facts and circumstances of the case and law, the Ld. CIT(A) erred in confirming the action of Ld. AO in levying interest under section 234A and 234B of the Income Tax Act.” 2. At the outset, the ld. AR representing the assessee submitted that both the aforesaid appeals

SACHINKUMAR SUBRAI KANSE,THANE vs. INCOME TAX OFFICER 42(3)(3), MUMBAI, MUMBAI

Bench: Shri Anikesh Banerjee, Jm & Shri Arun Khodpia, Am

facts and circumstances of the case and law, the Ld. CIT(A) erred in confirming the action of Ld. AO in levying interest under section 234A and 234B of the Income Tax Act.” 2. At the outset, the ld. AR representing the assessee submitted that both the aforesaid appeals

DY. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE - 6(2), MUMBAI, MUMBAI vs. TATA AIG GENERAL INSURANCE CO. LTD, MUMBAI

facts and circumstances of the case and in law, erred in confirming\nthe action of the learned AO in levying interest under section 234A, by holding that levy of such\ninterest is mandatory and consequential in nature, while no such levy was permissible as per\nsection 234A ... assessee contends that the return of\nincome was filed on 28.11.2018, i.e., before the due date of 30th November 2018,\nand therefore, no interest under section 234A is leviable up to the date of filing of\nreturn under section 139(1) of the Act. Considering the submissions of the\nassessee

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI vs. TATA AIG GENERAL INSURANCE CO. LTD, MUMBAI

In the result the appeal of the revenue’s bearing ITA No

Bench: Shri Anikesh Banerjee & Shri Jagadish

facts and circumstances of the case and in law, erred in confirming the action of the learned AO in levying interest under section 234A, by holding that levy of such interest is mandatory and consequential in nature, while no such levy was permissible as per section 234A ... assessee is allowed. TATA AIG General Insurance Company Ltd. 19. Ground Nos. 6, 7 & 8: These grounds relate to the levy of interest under section 234A, 234B & 234D of the Act. The assessee contends that the return of income was filed on 28.11.2018, i.e., before the due date of 30th

TATA AIG GENERAL INSURANCE COMPANY LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME-TAX-8(3)(1), MUMBAI

In the result the appeal of the revenue’s bearing ITA No

Bench: Shri Anikesh Banerjee & Shri Jagadish

facts and circumstances of the case and in law, erred in confirming the action of the learned AO in levying interest under section 234A, by holding that levy of such interest is mandatory and consequential in nature, while no such levy was permissible as per section 234A ... assessee is allowed. TATA AIG General Insurance Company Ltd. 19. Ground Nos. 6, 7 & 8: These grounds relate to the levy of interest under section 234A, 234B & 234D of the Act. The assessee contends that the return of income was filed on 28.11.2018, i.e., before the due date of 30th

TATA AIG GENERAL INSURANCE COMPANY LIMITED (TAGIC),MUMBAI vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, ASSESSMENT UNIT, INCOME-TAX DEPARTMENT

facts and circumstances of the case and in law, erred in confirming\nthe action of the learned AO in levying interest under section 234A, by holding that levy of such\ninterest is mandatory and consequential in nature, while no such levy was permissible as per\nsection 234A ... assessee contends that the return of\nincome was filed on 28.11.2018, i.e., before the due date of 30th November 2018,\nand therefore, no interest under section 234A is leviable up to the date of filing of\nreturn under section 139(1) of the Act. Considering the submissions of the\nassessee