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“interest u/s 234A”

InterestSection 234ASection 234A1,483 judgments

The decision most relied on for interest u/s 234A is CIT v. Ranchi Club Ltd. (247 ITR 209), cited in 21 judgments on BharatTax.

Leading authorities on interest u/s 234A

CIT v. Ranchi Club Ltd.
247 ITR 209 · 2001 · Supreme Court
21
citing judgments

Interest under sections 234A and 234B cannot be levied mechanically when there is a reasonable cause for delay in payment or response to notices.

ACIT v. Hans Raj Gandhi
37 ITR 418 · Reported
14
citing judgments

An assessee is entitled to the adjustment of seized cash against their advance tax liability. Consequently, no interest under sections 234A or 234B can be charged if the department fails to respond to the assessee's request for such an adjustment.

Judgments citing interest u/s 234A

Rajendra Kumar Meena, Gangapur vs. ITO Ward-2 Sawamadhopur, Gangapur

In the result, the appeal of the assessee is allowed

ITA 516/JPR/2024[2013-14]Status: DisposedITAT Jaipur25 Jul 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Rajesh Kumar Meena (Addl. CIT)
Section 143(2)Section 143(3)Section 147Section 148Section 2(14)Section 234A

full. 4. The ld. AO has grossly erred in law as well as on the facts of the case in charging the interest u/s 234A, B,C. The interest so charged is being totally contrary to the provision of law and on facts of the case and hence same

Anup Bansal, New Delhi vs. ITO Ward 44(2), New Delhi

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 2067/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Jul 2024AY 2017-18

Bench: Shri Shamim Yahyaanup Bansal, Vs. Ito, Ward 44 (2), 3/7, Jai Dev Park, New Delhi. Near East Punjabi Bagh, New Delhi – 110 026. (Pan : Ajlpb6284F) (Appellant) (Respondent) Assessee By : Shri Tarandeep Singh, Advocate Revenue By : Shri Om Prakash, Sr. Dr Date Of Hearing : 25.07.2024 Date Of Order : 25.07.2024 Order This Appeal By The Assessee Is Directed Against The Order Of The Ld. Cit (Appeals)/National Faceless Appeal Centre (Nfac) Dated 08.01.2024 For The Assessment Year 2017-18. 2. Grounds Of Appeal Taken By The Assessee Read As Under :- “1. That On Facts & In Law The Order Dated 03Rd December 2019 Passed By The Assessing Officer {Hereinafter Referred To As The "Ao"} Is Bad In Law & Void Ab Initio. 2. That On Facts & In Law The Impugned Order Dated 08Th January 2024 Passed By The Commissioner Of Income Tax (Appeals) {Hereinafter Referred To As The "Cit(A)"} Is Bad In Law & Void Ab Initio.

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Om Prakash, Sr. DR
Section 115BSection 144Section 234A

have erred in invoking provisions of section 115BBE of the Act. 7. That on facts and in law the levy of interest u/s 234A, 234B and 2340 are bad in law.” 3. In this case, in an order passed under section 144 of the Income-tax Act, 1961, Assessing Officer

Khola Bricks Udyog, Berli Kalan, Rewari vs. ITO, Ward-1, Rewari

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 2049/DEL/2024[2017-18]Status: HeardITAT Delhi25 Jul 2024AY 2017-18

Bench: Shri Shamim Yahyakhola Bricks Udyog, Vs. Ito, Ward 1, Shri Bhagwan, Rewari. S/O Bhoundu Ram, Berli Kalan (310), Musepur, Rewari – 123 401 (Haryana). (Pan : Aajfk0181D) (Appellant) (Respondent) Assessee By : Shri Pranav Yadav, Advocate Revenue By : Shri Om Prakash, Sr. Dr Date Of Hearing : 25.07.2024 Date Of Order : 25.07.2024 Order This Appeal By The Assessee Is Directed Against The Order Of The Ld. Cit (Appeals)/National Faceless Appeal Centre (Nfac) Dated 17.10.2023 For The Assessment Year 2017-18. 2. Grounds Of Appeal Taken By The Assessee Read As Under :- “1. On The Facts & Circumstances Of The Case & In Law, The Ld. Cit (A) Erred In Passing Ex-Parte Order. 2. On The Facts & Circumstances Or The Case & In Law, The Ld. Cit (A) Erred In Passing Order Without Providing Proper Opportunity Of Being Heard. 3. On The Facts & Circumstances Of The Case & In Law, The Order Passed By Ld. Cit (A) Is Against The Principles Of Natural Justice.

For Appellant: Shri Pranav Yadav, AdvocateFor Respondent: Shri Om Prakash, Sr. DR
Section 234ASection 271ASection 272A(1)(d)Section 69A

Income Tax Act, 1961. 8. On the facts and circumstances of the case and in law, the assessing officer erred in charging interest u/s 234A & 234B of the Act. 9. On the facts and circumstances of the case and in law, the ld. CIT(A) erred in dismissing the appeal

Sahakari Shikshan Vikas Samooh Limited, Mumbai vs. Income Tax Officer (Exemptions) - Ward 2(3), Mumbai

ITA 1928/MUM/2024[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidaraassessment Year: 2016-17 & Assessment Year: 2018-19

For Appellant: Shri Dinesh Kukreja, A.RFor Respondent: Dr. Kishor Dhule, CIT D.R
Section 10BSection 11Section 119(2)(b)Section 12ASection 143(1)Section 143(1)(a)Section 234A

expenses incurred by the appellant. 7. On the facts and circumstances of the case and in law, the CPC erred in levying consequential interest u/s 234A, 234B and 234C of the Act and in not granting credit for tax deducted at source totaling to INR 72,410. 8. The Appellant

Sahakari Shikshan Vikas Samooh Limited, Mumbai vs. Income Tax Officer Exemptions - Ward 2(3), Mumbai

ITA 1927/MUM/2024[2018-19]Status: DisposedITAT Mumbai24 Jul 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidaraassessment Year: 2016-17 & Assessment Year: 2018-19

For Appellant: Shri Dinesh Kukreja, A.RFor Respondent: Dr. Kishor Dhule, CIT D.R
Section 10BSection 11Section 119(2)(b)Section 12ASection 143(1)Section 143(1)(a)Section 234A

expenses incurred by the appellant. 7. On the facts and circumstances of the case and in law, the CPC erred in levying consequential interest u/s 234A, 234B and 234C of the Act and in not granting credit for tax deducted at source totaling to INR 72,410. 8. The Appellant

M/S. Atri Developers, Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-3(3), Ahmedabad

Appeal is dismissed

ITA 2859/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad23 Jul 2024AY 2013-14

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2013-14 The Dcit, Cir.3(3) M/S.Atri Developers Ahmedabad. Vs 19, Ambalal House Mayur Park Society Satellite Road Ahmedabad. Pan : Aatfa 1086 D Assessment Year : 2013-14 M/S.Atri Developers The Dcit, Cir.3(3) 19, Ambalal House Vs Ahmedabad. Mayur Park Society Satellite Road Ahmedabad. Pan : Aatfa 1086 D

For Appellant: Shri Mohit Balani, ARFor Respondent: Shri Prateek Sharma, Sr.DR
Section 133ASection 250

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद

The Dy. Commissioner of Income Tax Circle-3(3), Ahmedabad vs. M/S. Atri Developers, Ahmedabad

Appeal is dismissed

ITA 2855/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad23 Jul 2024AY 2013-14

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2013-14 The Dcit, Cir.3(3) M/S.Atri Developers Ahmedabad. Vs 19, Ambalal House Mayur Park Society Satellite Road Ahmedabad. Pan : Aatfa 1086 D Assessment Year : 2013-14 M/S.Atri Developers The Dcit, Cir.3(3) 19, Ambalal House Vs Ahmedabad. Mayur Park Society Satellite Road Ahmedabad. Pan : Aatfa 1086 D

For Appellant: Shri Mohit Balani, ARFor Respondent: Shri Prateek Sharma, Sr.DR
Section 133ASection 250

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद

Shri Santanu Sanyal, Kolkata vs. ACIT, Cir. 2(1), Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 41/KOL/2024[2016-17]Status: DisposedITAT Kolkata23 Jul 2024AY 2016-17

Bench: Dr. Manish Borad & Pradip Kumar Choubey

Section 144Section 250

concerned it has been observed that since the ground is consequential in nature and disposed with the direction to the AO that interest u/s 234A, 234B, 234D of the Act are consequential and mandatory and therefore, the correct computation of interest may be calculated as per law at the time

Surya India Fingrowth Private Limited, Mumbai vs. Income Tax Officer -Ward11(2)(1), Mumbai

ITA 4809/MUM/2023[2015-16]Status: DisposedITAT Mumbai23 Jul 2024AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri Girish Agrawal

Section 143(1)Section 234ASection 68

through video conferencing is in violation of principles of natural justice and is unjustified and unsustainable 8. The assessee denies liability to pay interest u/s 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

Sunil Chablani, Ajmer, Rajasthan vs. Circle (Intl Tax), Jaipur, Rajasthan

ITA 68/JPR/2024[2018-19]Status: DisposedITAT Jaipur22 Jul 2024AY 2018-19
For Appellant: Shri Mahendra Gargieya &For Respondent: Shri Anil Dhaka (CIT-DR)
Section 144Section 144CSection 144C(5)Section 147Section 148Section 234ASection 45

alleged. 6. Rs.71,81,601/- The Id. AO further erred in law as well as on the facts of the case in charging interest u/s 234A & 234B of the Act. The appellant totally denies its liability of charging and withdrawal of any such interest. The interest so charged/withdrawn, being contrary

Shri Kishan, Gurgaon vs. ITO, Gurgaon

In the result, the appeals of the assessee are dismissed

ITA 3030/DEL/2017[2010-11]Status: DisposedITAT Delhi22 Jul 2024AY 2010-11

Bench: Sh. B.R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2010-11 Shri Kishan S/O Late Jagmal Vs Income Tax Officer Singh, H. No.112, Near Shiv Ward- 4 (2) Mandir, Village & P.O. Gurgaon Nakhrola, Tehsil, Manesar Distt. Gurgaon – 122001 Pan No. Aaacp0165G (Appellant) (Respondent) Assessment Year: 2010-11 Sh. Manoj Kumar Vs Income Tax Officer S/O Late Sh. Jagdish Chander Ward-2 (4) Village P & O. Nakhrola Gurgaon Tehsil Manesar Gurgaon-122001 Pan No. Atvpm1063B (Appellant) (Respondent)

Section 143Section 143(3)Section 147Section 234ASection 548Section 54B

extent of Rs. 1.92.38.329/- 7. Not allowing claim for deduction u/s 548 & 54F of the 1.T. Act, 1961; 8. Charging interest u/s 234A and 2348 of the Income- tax Act, 1961. All the above actions being arbitrary, erroneous and unlawful must be quashed with directions for appropriate relief

Manoj Kumar, Gurgaon vs. ITO, Gurgaon

In the result, the appeals of the assessee are dismissed

ITA 3029/DEL/2017[2010-11]Status: DisposedITAT Delhi22 Jul 2024AY 2010-11

Bench: Sh. B.R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2010-11 Shri Kishan S/O Late Jagmal Vs Income Tax Officer Singh, H. No.112, Near Shiv Ward- 4 (2) Mandir, Village & P.O. Gurgaon Nakhrola, Tehsil, Manesar Distt. Gurgaon – 122001 Pan No. Aaacp0165G (Appellant) (Respondent) Assessment Year: 2010-11 Sh. Manoj Kumar Vs Income Tax Officer S/O Late Sh. Jagdish Chander Ward-2 (4) Village P & O. Nakhrola Gurgaon Tehsil Manesar Gurgaon-122001 Pan No. Atvpm1063B (Appellant) (Respondent)

Section 143Section 143(3)Section 147Section 234ASection 548Section 54B

extent of Rs. 1.92.38.329/- 7. Not allowing claim for deduction u/s 548 & 54F of the 1.T. Act, 1961; 8. Charging interest u/s 234A and 2348 of the Income- tax Act, 1961. All the above actions being arbitrary, erroneous and unlawful must be quashed with directions for appropriate relief

Rajesh Bhujanga Shetty S, Mumbai vs. Ward 28(2)(5), Mumbai

ITA 1613/MUM/2024[2012-13]Status: DisposedITAT Mumbai18 Jul 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Girish Agrawal

Section 133(6)Section 139Section 143(3)Section 148Section 234ASection 234B

10/12/2019 during the assessment proceeding hence assessment order dated 12/12/2019 is bad in law. Ground No. 4 The learned ITO erred in charging interest U/s 234A of RS.1,02,935/- and U/s 234B Rs.13,67,656/- is charge on assessed income instead of Return income as held by Patna High

Shri Girishbhai Vadilal Shah, Ahmedabad vs. The DCIT, Circle-4(1)(2), Ahmedabad

In the result, appeal preferred by the assessee in ITA No

ITA 332/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2016-17

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 330, 331 & 332/Ahd/2020 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2015-16 & 2016-17) िनधा"रण वष" Girishbhai Vadilal Shah Dcit बनाम बनाम/ बनाम बनाम 139, V R Shah Smruti Circle – 4(1)(2), Vs. Shikshan Mandir, Nr. Ahmedabad Dharnidhar Derasar, Vasna, Ahmedabad, Gujarat, 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjps3102P (Appellant) .. (Respondent) Shri Jaimin Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 26/06/2024 Date Of Pronouncement 15/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-8, Ahmedabad, (In Short The ‘Cit(A)’), (In Short ‘The Cit(A)’) All Dated 16.03.2020 For The Assessment Year 2014-15, 2015-16 & 2016-17. As The Issues Involved In The Three Appeals Are Common, They Were Heard Together & Are Being Disposed Vide This Common Order.

For Respondent: Ms. Saumya Pandey Jain, Sr. DR
Section 40A(2)(b)Section 57

concealed or suppressed any particulars of income as per explanation-1 to section 271(1)(c) and as such the penalty and interest u/s 234A, 234B and 234C may please be deleted.” 20. Ground Nos. 1 & 2 pertain to disallowance of interest expenses of Rs.24,02,792/- under Section ... concealed or suppressed any particulars of income as per explanation-1 to section 271(1)(c) and as such the penalty and interest u/s 234A, 234B and 234C may please be deleted.” 28. Ground Nos. 1 & 2 in respect of disallowance of Rs.27,02,501/- under Section 58(2) r.w.s

Shri Girishbhai Vadilal Shah, Ahmedabad vs. The DCIT, Circle-4(1)(2), Ahmedabad

In the result, appeal preferred by the assessee in ITA No

ITA 331/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2015-16

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 330, 331 & 332/Ahd/2020 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2015-16 & 2016-17) िनधा"रण वष" Girishbhai Vadilal Shah Dcit बनाम बनाम/ बनाम बनाम 139, V R Shah Smruti Circle – 4(1)(2), Vs. Shikshan Mandir, Nr. Ahmedabad Dharnidhar Derasar, Vasna, Ahmedabad, Gujarat, 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjps3102P (Appellant) .. (Respondent) Shri Jaimin Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 26/06/2024 Date Of Pronouncement 15/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-8, Ahmedabad, (In Short The ‘Cit(A)’), (In Short ‘The Cit(A)’) All Dated 16.03.2020 For The Assessment Year 2014-15, 2015-16 & 2016-17. As The Issues Involved In The Three Appeals Are Common, They Were Heard Together & Are Being Disposed Vide This Common Order.

For Respondent: Ms. Saumya Pandey Jain, Sr. DR
Section 40A(2)(b)Section 57

concealed or suppressed any particulars of income as per explanation-1 to section 271(1)(c) and as such the penalty and interest u/s 234A, 234B and 234C may please be deleted.” 20. Ground Nos. 1 & 2 pertain to disallowance of interest expenses of Rs.24,02,792/- under Section ... concealed or suppressed any particulars of income as per explanation-1 to section 271(1)(c) and as such the penalty and interest u/s 234A, 234B and 234C may please be deleted.” 28. Ground Nos. 1 & 2 in respect of disallowance of Rs.27,02,501/- under Section 58(2) r.w.s

Shri Girishbhai Vadilal Shah, Ahmedabad vs. The DCIT, Circle-4(1)(2), Ahmedabad

In the result, appeal preferred by the assessee in ITA No

ITA 330/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2014-15

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 330, 331 & 332/Ahd/2020 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2015-16 & 2016-17) िनधा"रण वष" Girishbhai Vadilal Shah Dcit बनाम बनाम/ बनाम बनाम 139, V R Shah Smruti Circle – 4(1)(2), Vs. Shikshan Mandir, Nr. Ahmedabad Dharnidhar Derasar, Vasna, Ahmedabad, Gujarat, 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjps3102P (Appellant) .. (Respondent) Shri Jaimin Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 26/06/2024 Date Of Pronouncement 15/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-8, Ahmedabad, (In Short The ‘Cit(A)’), (In Short ‘The Cit(A)’) All Dated 16.03.2020 For The Assessment Year 2014-15, 2015-16 & 2016-17. As The Issues Involved In The Three Appeals Are Common, They Were Heard Together & Are Being Disposed Vide This Common Order.

For Respondent: Ms. Saumya Pandey Jain, Sr. DR
Section 40A(2)(b)Section 57

concealed or suppressed any particulars of income as per explanation-1 to section 271(1)(c) and as such the penalty and interest u/s 234A, 234B and 234C may please be deleted.” 20. Ground Nos. 1 & 2 pertain to disallowance of interest expenses of Rs.24,02,792/- under Section ... concealed or suppressed any particulars of income as per explanation-1 to section 271(1)(c) and as such the penalty and interest u/s 234A, 234B and 234C may please be deleted.” 28. Ground Nos. 1 & 2 in respect of disallowance of Rs.27,02,501/- under Section 58(2) r.w.s

Bajrang Lal Muhal, Ghaziabad vs. ITO, Ward 2(1)(5), Ghaziabad

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

ITA 2408/DEL/2023[2012-13]Status: DisposedITAT Delhi11 Jul 2024AY 2012-13

Bench: Shri Shamim Yahyabajrang Lal Muhal, Vs. Ito, Ward 2(1)(5), 973/B, Shalimar Garden Extn. 1, Ghaziabad. Sahibabad, Ghaziabad – 201 005 (Uttar Pradesh). (Pan : Aompm4148M) (Appellant) (Respondent) Assessee By : Shri Deepak Upadhyay, Ca Revenue By : Shri Om Prakash, Sr. Dr Date Of Hearing : 08.07.2024 Date Of Order : 11.07.2024 Order This Appeal By The Assessee Is Directed Against The Order Of The Ld. Cit (Appeals)/National Faceless Appeal Centre (Nfac) Dated 10.06.2023 For The Assessment Year 2012-13. 2. Grounds Of Appeal Taken By The Assessee Read As Under :- “1. The Assessment Order Passed By Ld. Assessing Officer Is Bad In Law. 2. The Assessing Officer (Ao) Has Erred In Making Addition Of Rs.10,19,548/- As Unexplained Investment Without Considering The Fact, Circumstances & Materials Available On Record. 3. Hon’Ble Cit (A) Has Erred In Confirming The Assessment Order Passed By Assessing Officer Without Considering The Fact, Circumstances & Material Available On Record.” 3. At The Outset, It Is Noted That There Is A Delay Of 15 Days In Filing The Appeal. The Delay Is Attributable Due To The Health Problem Of The Legal

For Appellant: Shri Deepak Upadhyay, CAFor Respondent: Shri Om Prakash, Sr. DR
Section 133(6)Section 142(1)Section 144Section 147Section 148Section 234ASection 271(1)(c)Section 69

round figure u/s 147/144 of the Income Tax Act, 1961. Issue notice of demand and challan. Charge Interest u/s 234A and 234B. Penalty notice u/s 271(1)(c) for concealing the particulars of income is being issued separately.” 5. Upon assessee’s appeal, ld. CIT (A) upheld the order

Mahendrabhai Shantilal Patel, Ahmedabad vs. DCIT, Central Circle-1(3), Ahmedabad

In the result, the appeal of the assessee in ITA No

ITA 405/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad10 Jul 2024AY 2010-11

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member आयकर अपील सं /Ita No.405/Ahd/2019 "नधा"रण वष" /Assessment Year : 2010-11 Mahendrabhai Shantilal Patel The Dy.Cit D-41, Sahjanand Apartment बनाम/ Central Circle-1(3) Nr. Sterling Hospital Ahmedabad V/S. Gurukul Road,Memnagar Ahmedabad – 380 052 "थायी लेखा सं./Pan: Ayvpp 7593 G अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vijay H. Patel, Ar (Written Submission) Revenue By : Shri Samir Tekriwal, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 04/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 10/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee As Against The Order Passed By The Ld.Commissioner Of Income-Tax(Appeals)-12, Ahmedabad [Hereinafter Referred To As “The Ld.Cit(A)”], Dated 20/12/2018, Arising Out Of The Assessment Order Passed By The Assessing Officer (Ao) Under Section 143(3) R.W.S.147 Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 28/12/2017 Relevant To The Assessment Year (Ay) 2010-11. Mahendrabhai Shantilal Patel Vs. Dcit Asst. Year : 2010-11

For Appellant: Shri Vijay H. Patel, AR (Written submission)For Respondent: Shri Samir Tekriwal, CIT-DR
Section 132Section 132(4)Section 139Section 143(3)Section 148Section 234ASection 271(1)Section 68Section 69A

same. 8) On the facts and in the circumstances of the case, the Ld. CIT(A) has grossly erred in confirming charging of interest u/s 234A, 234B, 234C and 234D. The AO may be directed to withdraw the same. The appellant craves leave to add, alter, amend or withdraw

Satish Chandra Gupta, Jaipur vs. ITO Ward 2(4), Jaipur

In the result, the appeals of the assessee are allowed

ITA 509/JPR/2024[2011-12]Status: DisposedITAT Jaipur10 Jul 2024AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR
Section 143(3)Section 147Section 148Section 234ASection 69

full. 3. The ld. AO has grossly erred in law as well as on the facts of the case in charging the interest u/s 234A, B,C. The interest so charged is being totally contrary to the provision of law and on facts of the case and hence same ... JAIPUR 3. The ld. AO has grossly erred in law as well as on the facts of the case in charging the interest u/s 234A, B,C. The interest so charged is being totally contrary to the provision of law and on facts of the case and hence same

M/S. Steer America Inc., United States vs. The Deputy Commissioner of Income Tax, International Taxation Circle -1(2), Bengaluru

In the result, both the appeals of the assessee are partly allowed

ITA 833/BANG/2024[2014-15]Status: DisposedITAT Bangalore10 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri Vasanth Kumar, A.RFor Respondent: Ms. Anjala Sahu, D.R
Section 144CSection 147Section 148

accordingly, we allow all the grounds raised by the assessee in both the assessment years on similar lines. Levy of interest u/s 234A & 234B are consequential and mandatory in nature to be computed accordingly. 10. In the result, both the appeals of the assessee are partly allowed. Order pronounced