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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

Meramchand Nemichand, Guntur vs. Income Tax Officer, Ward-1(1), Guntur

In the result, appeals of the assessee are partly allowed

ITA 129/VIZ/2023[2021-22]Status: DisposedITAT Visakhapatnam29 Nov 2023AY 2021-22

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.128/Viz/2023 & 129/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2021-22) Meramchand Nemichand Vs. Income Tax Officer D.No.21-13-40 Ward-1(1) M.N.Buildings, Noonevari Street Guntur Choutra, Guntur [Pan : Aabfn7853M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Madhukar Aves, DR
Section 139Section 139(1)Section 140ASection 143(1)Section 234ASection 234BSection 44A

Rs.6,61,66,180/- for the A.Y.2021-22. The return of income was processed u/s 143(1) of the Act on 08.06.2022 enhancing the interest u/s 234A and interest u/s 234B. As the assessee is subject to audit u/s 44AB, the original due date for filing of return of income u/s ... A.Y.2021-22 was extended to 15.03.2022, subject to the condition of payment of interest u/s 234A if the self assessment tax payable u/s 140A exceeds Rs.1,00,000/-. The assessee paid self assessment tax of Rs.1,50,00,000/- on 28.09.2021 and Rs.23,33,100/- on 30.11.2021. The Ld.CIT(A) observed

Meramchand Nemichand, Guntur vs. Income Tax Officer, Ward-1(1), Guntur

In the result, appeals of the assessee are partly allowed

ITA 128/VIZ/2023[2021-22]Status: DisposedITAT Visakhapatnam29 Nov 2023AY 2021-22

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.128/Viz/2023 & 129/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2021-22) Meramchand Nemichand Vs. Income Tax Officer D.No.21-13-40 Ward-1(1) M.N.Buildings, Noonevari Street Guntur Choutra, Guntur [Pan : Aabfn7853M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Madhukar Aves, DR
Section 139Section 139(1)Section 140ASection 143(1)Section 234ASection 234BSection 44A

Rs.6,61,66,180/- for the A.Y.2021-22. The return of income was processed u/s 143(1) of the Act on 08.06.2022 enhancing the interest u/s 234A and interest u/s 234B. As the assessee is subject to audit u/s 44AB, the original due date for filing of return of income u/s ... A.Y.2021-22 was extended to 15.03.2022, subject to the condition of payment of interest u/s 234A if the self assessment tax payable u/s 140A exceeds Rs.1,00,000/-. The assessee paid self assessment tax of Rs.1,50,00,000/- on 28.09.2021 and Rs.23,33,100/- on 30.11.2021. The Ld.CIT(A) observed

Deepak Novochem Technologies Ltd, Mumbai vs. The Assistant Commissioner of Income Tax, Central Circle-8(1), Mumbai

In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are allowed partly for statistical purposes

ITA 2562/MUM/2023[2018-2019]Status: DisposedITAT Mumbai28 Nov 2023AY 2018-2019

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

For Appellant: Mr. H.P. MahajaniFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 35

appeal The ground No. 2 of the appeal of the assessee relates to levy the assessee relates to levy of interest u/s 234A of the Act amounting to Rs.61,670/ 34A of the Act amounting to Rs.61,670/-. It is 34A of the Act amounting to Rs.61,670/ contended ... that The matter has been examined and it is noted that undisputedly the ground solely relates to the issue of very levy of interest u/s 234A of the ground solely relates to the issue of very levy of interest u/s 234A of the ground solely relates to the issue

Deepak Novochem Technologies Ltd, Mumbai vs. The Assistant Commissioner of Income Tax, Central Circle-8(1), Mumbai

In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are allowed partly for statistical purposes

ITA 2561/MUM/2023[2017-2018]Status: DisposedITAT Mumbai28 Nov 2023AY 2017-2018

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

For Appellant: Mr. H.P. MahajaniFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 35

appeal The ground No. 2 of the appeal of the assessee relates to levy the assessee relates to levy of interest u/s 234A of the Act amounting to Rs.61,670/ 34A of the Act amounting to Rs.61,670/-. It is 34A of the Act amounting to Rs.61,670/ contended ... that The matter has been examined and it is noted that undisputedly the ground solely relates to the issue of very levy of interest u/s 234A of the ground solely relates to the issue of very levy of interest u/s 234A of the ground solely relates to the issue

Deepak Novochem Technologies Ltd, Mumbai vs. The Assistant Commissioner of Income Tax, Central Circle-8(1), Mumbai

In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are allowed partly for statistical purposes

ITA 2560/MUM/2023[2016-2017]Status: DisposedITAT Mumbai28 Nov 2023AY 2016-2017

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

For Appellant: Mr. H.P. MahajaniFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 35

appeal The ground No. 2 of the appeal of the assessee relates to levy the assessee relates to levy of interest u/s 234A of the Act amounting to Rs.61,670/ 34A of the Act amounting to Rs.61,670/-. It is 34A of the Act amounting to Rs.61,670/ contended ... that The matter has been examined and it is noted that undisputedly the ground solely relates to the issue of very levy of interest u/s 234A of the ground solely relates to the issue of very levy of interest u/s 234A of the ground solely relates to the issue

Deepak Novochem Technologies Ltd, Mumbai vs. The Assistant Commissioner of Income Tax-Central Circle-8(1), Mumbai

In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are allowed partly for statistical purposes

ITA 2559/MUM/2023[2015-16]Status: DisposedITAT Mumbai28 Nov 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

For Appellant: Mr. H.P. MahajaniFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 35

appeal The ground No. 2 of the appeal of the assessee relates to levy the assessee relates to levy of interest u/s 234A of the Act amounting to Rs.61,670/ 34A of the Act amounting to Rs.61,670/-. It is 34A of the Act amounting to Rs.61,670/ contended ... that The matter has been examined and it is noted that undisputedly the ground solely relates to the issue of very levy of interest u/s 234A of the ground solely relates to the issue of very levy of interest u/s 234A of the ground solely relates to the issue

Deepak Novochem Technologies Ltd, Mumbai vs. The Assistant Commissioner of Income Tax Central Circle-8(1), Mumbai

In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are In the result, the appeals filed by the assessee are allowed partly for statistical purposes

ITA 2558/MUM/2023[2014-2015]Status: DisposedITAT Mumbai28 Nov 2023AY 2014-2015

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Ita Nos. 2558 To 2562/Mum/2023 Assessment Years: 2014-15 To 2018-19 Deepak Novochem The Acit, Cc-8(1), Technologies Ltd., Aayakar Bhavan, Room No. Vs. 515, 5Th Floor, Citi Point, Boat 656, 6Th Floor, M.K. Road, Club Road, Pune City, Mumbai-400020. Pune-411 001. Pan No. Aaccd 5796 K Appellant Respondent Assessee By : Mr. H.P. Mahajani Revenue By : Mrs. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 16/11/2023 Date Of Pronouncement : 28/11/2023

For Appellant: Mr. H.P. MahajaniFor Respondent: Mrs. Sanyogita Nagpal, CIT-DR
Section 35

appeal The ground No. 2 of the appeal of the assessee relates to levy the assessee relates to levy of interest u/s 234A of the Act amounting to Rs.61,670/ 34A of the Act amounting to Rs.61,670/-. It is 34A of the Act amounting to Rs.61,670/ contended ... that The matter has been examined and it is noted that undisputedly the ground solely relates to the issue of very levy of interest u/s 234A of the ground solely relates to the issue of very levy of interest u/s 234A of the ground solely relates to the issue

Shankar Engineering Works Foundry, Jaipur vs. ITO WD 4(2), Jaipur

ITA 278/JPR/2023[2017-2018]Status: DisposedITAT Jaipur28 Nov 2023AY 2017-2018

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Smt. Monisha Choudhary (Addl. CIT)
Section 143(2)Section 147Section 148Section 234ASection 250Section 50C

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

S J P Constructions Private Limited, Surat vs. Deputy Commissioner of Income Tax, Circle 2(1)(2), Surat

In the result, ground No. 1 to 3 of the appeal are allowed for statistical purpose

ITA 430/SRT/2023[2015-16]Status: DisposedITAT Surat20 Nov 2023AY 2015-16

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.430/Srt/2023 (Ay 2015-16) (Hearing In Physical Court) S J P Constructions Pvt. Ltd. Deputy Commissioner Of E-3300, Radhakrishna Textile Income Tax, Circle-2(1)(2) Vs Market, Ring Road, Surat- Surat, Aaykar Bhavan, 395002 Income Tax Colony, Pan No. Aajcs 4313 C Athwa, Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 14ASection 234ASection 254(1)

confirming Ground No.2 & 3. 6. In the facts and circumstances of the case and in law, the learned AO erred in charging interest u/s 234A, B, C &D. [C] Relief prayed: The appellant therefore prays follows, 1. To quash the appellate order passed ex-parte. 2. To delete the disallowance ... Rs.90,246/- u/s 14A r.w.r. 8D(iii). 5. To delete the disallowance confirmed by the CIT(A) 6. To delete the disallowance interest u/s 234A, B, C and D. [D] General:-  The appellant reserve rights to add alter or delete any portion of this appeal before its conclusion.  This appeal

Ammar Ahmad Khan, Delhi vs. ACIT Circle-28(1), Delhi

In the result, appeal of the assessee is dismissed

ITA 494/DEL/2022[2014-15]Status: DisposedITAT Delhi14 Nov 2023AY 2014-15

Bench: Shri Kul Bharat & Dr.B.R.R.Kumar[Assessment Year : 2014-15] Ammar Ahmad Khan, Vs Acit, 55, Lgf, Bharat Nagar, Circle-28(1), New Friends Colony, Delhi. New Delhi-110025. Pan-Agypk0473F Appellant Respondent Appellant By None Respondent By Shri Manu Chaurasia, Sr.Dr Date Of Hearing 14.11.2023 Date Of Pronouncement 14.11.2023

Section 194Section 234ASection 271(1)(c)Section 40a

distributors. 5. On the facts and in the circumstances of the case and in law the Ld. CIT-A erred in charging interest u/s 234A, 234B and 234C. 6. On the facts and in the circumstances of the case and in law, the initiation of penalty proceeding under section

Kona Seema Co Operative Housing Society Limited, Mumbai vs. CPC, Bangalore, Mumbai

In the result, the appeal by the assessee is allowed

ITA 2024/MUM/2023[2015-2016]Status: DisposedITAT Mumbai08 Nov 2023AY 2015-2016

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Ashish A. ThakurdesaiFor Respondent: Shri P.D. Choughule
Section 143(1)Section 2(19)Section 234ASection 250Section 80Section 80PSection 80P(1)Section 80P(2)(d)

raised the following grounds:– “1. On facts, in circumstances of the case and in law, learned CIT-A ought to have deleted interest u/s 234A, 234B, 234C of Rs.Total 58,739/-. 2. The appellant craves leave to add, alter, modify or delete any of the above Grounds of Appeal. Kona

Priya Mohan Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

ITA 719/MUM/2021[2014-15]Status: DisposedITAT Mumbai08 Nov 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

your appellant prays that the assessment made without issue of notice u/s 143 (2) be quashed GROUND NO 5 :-Levy of interest u/s 234A of ₹ 15,656/–, u/s 234B of ₹ 127,818/– and u/s 234C of ₹ 7 240/–[Para 8, page number 18 of CIT (A) order dated 12/03/2021 ... this the learned CIT (A) erred in law and on facts in confirming the action of the learned AO in levying interest u/s 234A of ₹ 15,656/–, u/s 234B of ₹ 127,818/– and u/s 234C of ₹ 7240 in the course of assessment and further erred in levying interest in gross

Priya Mohan Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

ITA 717/MUM/2021[2016-17]Status: DisposedITAT Mumbai08 Nov 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

your appellant prays that the assessment made without issue of notice u/s 143 (2) be quashed GROUND NO 5 :-Levy of interest u/s 234A of ₹ 15,656/–, u/s 234B of ₹ 127,818/– and u/s 234C of ₹ 7 240/–[Para 8, page number 18 of CIT (A) order dated 12/03/2021 ... this the learned CIT (A) erred in law and on facts in confirming the action of the learned AO in levying interest u/s 234A of ₹ 15,656/–, u/s 234B of ₹ 127,818/– and u/s 234C of ₹ 7240 in the course of assessment and further erred in levying interest in gross

Priya Mohan Gurnani, Navi Mumbai vs. Cy CIT-CC-5(2), Mumbai

ITA 716/MUM/2021[2011-12]Status: DisposedITAT Mumbai08 Nov 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

your appellant prays that the assessment made without issue of notice u/s 143 (2) be quashed GROUND NO 5 :-Levy of interest u/s 234A of ₹ 15,656/–, u/s 234B of ₹ 127,818/– and u/s 234C of ₹ 7 240/–[Para 8, page number 18 of CIT (A) order dated 12/03/2021 ... this the learned CIT (A) erred in law and on facts in confirming the action of the learned AO in levying interest u/s 234A of ₹ 15,656/–, u/s 234B of ₹ 127,818/– and u/s 234C of ₹ 7240 in the course of assessment and further erred in levying interest in gross

Priya Mohan Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

ITA 715/MUM/2021[2010-11]Status: DisposedITAT Mumbai08 Nov 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

your appellant prays that the assessment made without issue of notice u/s 143 (2) be quashed GROUND NO 5 :-Levy of interest u/s 234A of ₹ 15,656/–, u/s 234B of ₹ 127,818/– and u/s 234C of ₹ 7 240/–[Para 8, page number 18 of CIT (A) order dated 12/03/2021 ... this the learned CIT (A) erred in law and on facts in confirming the action of the learned AO in levying interest u/s 234A of ₹ 15,656/–, u/s 234B of ₹ 127,818/– and u/s 234C of ₹ 7240 in the course of assessment and further erred in levying interest in gross

Priya Mohan Gurnanai, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

ITA 708/MUM/2021[2012-13]Status: DisposedITAT Mumbai08 Nov 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

your appellant prays that the assessment made without issue of notice u/s 143 (2) be quashed GROUND NO 5 :-Levy of interest u/s 234A of ₹ 15,656/–, u/s 234B of ₹ 127,818/– and u/s 234C of ₹ 7 240/–[Para 8, page number 18 of CIT (A) order dated 12/03/2021 ... this the learned CIT (A) erred in law and on facts in confirming the action of the learned AO in levying interest u/s 234A of ₹ 15,656/–, u/s 234B of ₹ 127,818/– and u/s 234C of ₹ 7240 in the course of assessment and further erred in levying interest in gross

Priya Mohan Gurnanai, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

ITA 707/MUM/2021[2015-16]Status: DisposedITAT Mumbai08 Nov 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

your appellant prays that the assessment made without issue of notice u/s 143 (2) be quashed GROUND NO 5 :-Levy of interest u/s 234A of ₹ 15,656/–, u/s 234B of ₹ 127,818/– and u/s 234C of ₹ 7 240/–[Para 8, page number 18 of CIT (A) order dated 12/03/2021 ... this the learned CIT (A) erred in law and on facts in confirming the action of the learned AO in levying interest u/s 234A of ₹ 15,656/–, u/s 234B of ₹ 127,818/– and u/s 234C of ₹ 7240 in the course of assessment and further erred in levying interest in gross

Jamuna Apartments Co-Operative Housing Society Limited, Mumbai vs. Deputy Commissioner of Income Tax, Bengaluru

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

ITA 2465/MUM/2023[2018-19]Status: DisposedITAT Mumbai01 Nov 2023AY 2018-19

Bench: Shri Pavan Kumar Gadalejamuna Apartments Co- Vs. Dcit, Cpc, Operativehousingsocietyltd, Bengaluru-560500. 68, Opp. Shoppers Stop, Karnataka. S.V. Road, Andheri (West), Mumbai -400058. Pan/Gir No. : Aaaaj1509L Appellant .. Respondent

For Appellant: Shri.Yogesh A.Thar, &For Respondent: Shri G.J. Ninawe.Sr.DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 234ASection 234FSection 80Section 80P

Appellant 3.2 The Appellant prays that the levy of late fee u/s234F of the Act be deleted. GROUND NO. III: LEVY OF INTEREST U/S 234A, 234B & 234C OF THE ACT: 4.1 On the facts and circumstance of the case and in law, the Hon'ble CIT(A) erred in upholding

Maga Sai Ramalingavara Prasad Govada, Visakhapatnam vs. Assistant Commissioner of Income Tax, Circle-(1), Visakhapatnam

In the result, appeals of the assessee are allowed for statistical purpose

ITA 210/VIZ/2023[2010-11]Status: DisposedITAT Visakhapatnam31 Oct 2023AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.209/Viz/2023 & 210/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2010-11) Maga Sai Ramalingavara Prasad Vs. Asst.Commissioner Of Govada Income Tax [Rep.By Legal Heir Son Circle-1(1) Mr.G.Balakrishna] Visakhapatnam D.No.31-35-41, Vivekananda Colony Assam Gardens Visakhapatnam [Pan : Aappg5719B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.Bala Krishna, Ar प्रत्यधथी की ओर से / Respondent By : Shri Madhukar Aves, Dr सुनवधई की तधरीख / Date Of Hearing 11.10.2023 : घोर्णध की तधरीख/Date Of Pronouncement : 31.10.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessee’S Legal Heir, His Son, Shri G.Balakrishna Against The Orders Of Commissioner Of Income Tax (Appeals) [Cit(A)], Delhi Dated 31.05.2023. Since, The Grounds Raised In The Appeals Are Identical In Nature, These Appeals Are Clubbed, Heard Together & A Common Order Is Being Passed For The Sake Of Convenience As Under. Facts Are Extracted From I.T.A.No.209/Viz/2023. 2

For Appellant: Shri G.Bala Krishna, ARFor Respondent: Shri Madhukar Aves, DR
Section 133(6)Section 144Section 148Section 250

Rs.14,96,178/-. 7. The learned Commissioner of Income Tax (Appeal) erred in confirming the action of the Assessing Officer in determining the Interest u/s 234A & 234B as Rs.13,31,598/- and Rs.13,91,446/- respectively. 8. For these and other grounds that may be urged at the time

Maga Sai Ramalingavara Prasad Govada, Visakhapatnam vs. Assistant Commissioner of Income Tax, Circle-1(1), Visakhapatnam

In the result, appeals of the assessee are allowed for statistical purpose

ITA 209/VIZ/2023[2010-11]Status: DisposedITAT Visakhapatnam31 Oct 2023AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.209/Viz/2023 & 210/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2010-11) Maga Sai Ramalingavara Prasad Vs. Asst.Commissioner Of Govada Income Tax [Rep.By Legal Heir Son Circle-1(1) Mr.G.Balakrishna] Visakhapatnam D.No.31-35-41, Vivekananda Colony Assam Gardens Visakhapatnam [Pan : Aappg5719B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.Bala Krishna, Ar प्रत्यधथी की ओर से / Respondent By : Shri Madhukar Aves, Dr सुनवधई की तधरीख / Date Of Hearing 11.10.2023 : घोर्णध की तधरीख/Date Of Pronouncement : 31.10.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessee’S Legal Heir, His Son, Shri G.Balakrishna Against The Orders Of Commissioner Of Income Tax (Appeals) [Cit(A)], Delhi Dated 31.05.2023. Since, The Grounds Raised In The Appeals Are Identical In Nature, These Appeals Are Clubbed, Heard Together & A Common Order Is Being Passed For The Sake Of Convenience As Under. Facts Are Extracted From I.T.A.No.209/Viz/2023. 2

For Appellant: Shri G.Bala Krishna, ARFor Respondent: Shri Madhukar Aves, DR
Section 133(6)Section 144Section 148Section 250

Rs.14,96,178/-. 7. The learned Commissioner of Income Tax (Appeal) erred in confirming the action of the Assessing Officer in determining the Interest u/s 234A & 234B as Rs.13,31,598/- and Rs.13,91,446/- respectively. 8. For these and other grounds that may be urged at the time