interest u/s 234A — 1,483 case laws

M/S. Savvy Homes Pvt. Ltd., Ghaziabad vs. ITO, New Delhi

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

ITA 1798/DEL/2014[2007-08]Status: DisposedITAT Delhi21 Jun 2023AY 2007-08

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

For Appellant: Shri Akhilesh Kumar, Adv. and Shri Vipin Garg, AdvFor Respondent: Ms. Kajal Singh, Sr. DR

case, Ld. CIT(A) has erred in law and on facts in not reversing the action of Ld. AO in charging interest u/s 234A, 2348, 234C and of the Income Tax Act, 1961. 14. That the appellant craves the leave to add, modify, amend or delete any of the grounds

Nikhil Suryakant Shah, Mumbai vs. ITO, Ward 35(2)(4), Mumbai

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

ITA 936/MUM/2023[2013-2014]Status: DisposedITAT Mumbai20 Jun 2023AY 2013-2014

Bench: Shri Pavan Kumar Gadale & Shri Rifaur Rahmannikhilsuryakant Shah, Ito, Ward – 204,Amarbusinesscentre, 35(2)(4), बनाम/ Ram Mandir Road, Kautilya Bhavan, Vs. Goregoan Bandra East, Mumbai-400104. Mumbai – 400051. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadps9819C (""थ" / Respondent) (अपीलाथ" /Appellant)

For Appellant: Mr.Bhupendra Shah.ARFor Respondent: Ms. Kavita kaushik.DR

Section 143(2)Section 143(3)Section 234ASection 250Section 271(1)(c)Section 57

disallowing deduction of professional fees paid claimed u/s 57 of Rs. 2,000/- by the Appellant. 3. The AO has wrongly levied interest u/s 234A, B, C & D and initiated penalty w/s 271(1)(c). 4. In the facts and circumstances of the case and in law, the learned ... interest received. 2. To delete the disallowance of deduction u/s 57 as professional fees paid of Rs. 2,000/-. 3. To delete the interest u/s 234A, B, C &D which is wrongly levied and initiation of penalty u/s 271(1)(c). [D] General:- The appellant reserves rights to add alter

Maersk Logistics & Services International B.V, Mumbai vs. Dy. Commissioner of Income Tax (International Taxation) Circle-3(2)(1), Mumbai

In the result, the appeals of the assesse are partly allowed

ITA 937/MUM/2023[2020-21]Status: DisposedITAT Mumbai19 Jun 2023AY 2020-21

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos.909 & 937/Mum/2023 (A.Ys. 2017-18 & 2020-21)

For Appellant: Manish KanthFor Respondent: Chandip Singh

Section 144CSection 148Section 234BSection 270A(2)

assessee is allowed for statistical purposes. Ground No. 7 & 8: 17. These ground of appeal are pertained to the issue of charging of interest u/s 234A & 234B of the Act. We find that these ground of appeal are consequential in nature, therefore, the AO is directed to levy interest u/s

Maersk Logistics & Services International B.V., Mumbai vs. Dy. Commissioner of Income Tax International Taxation Circle-3(2)(1), Mumbai

In the result, the appeals of the assesse are partly allowed

ITA 909/MUM/2023[2017-18]Status: DisposedITAT Mumbai19 Jun 2023AY 2017-18

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos.909 & 937/Mum/2023 (A.Ys. 2017-18 & 2020-21)

For Appellant: Manish KanthFor Respondent: Chandip Singh

Section 144CSection 148Section 234BSection 270A(2)

assessee is allowed for statistical purposes. Ground No. 7 & 8: 17. These ground of appeal are pertained to the issue of charging of interest u/s 234A & 234B of the Act. We find that these ground of appeal are consequential in nature, therefore, the AO is directed to levy interest u/s

Shiraz Co-Operative Housing Society Ltd, Mumbai vs. DCIT/ACIT, CPC, Bangalore

In the result, appeal filed by the assessee is allowed

ITA 820/MUM/2023[2020-21]Status: DisposedITAT Mumbai15 Jun 2023AY 2020-21

Bench: Shri Pavan Kumar Gadale, Hon’Ble & Shri S. Rifaur Rahman, Hon'Bleshiraz Co-Operative Housing V. Dcit/Acit, Cpc, Bangalore Society Ltd Kautilya Bhavan Plot No. 9/10, Shiraz Chs Mumbai- 400051 Telli Galli, Andheri (East) Mumbai- 400069 Pan: Aabas5242A (Appellant) (Respondent) Assessee Represented By : Shri. Bhupendra Shah Department Represented By : Ms. Deepika Arora

Section 143(3)Section 154Section 234ASection 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)

also overlooking the fact that debatable addition cannot be sustained u/s 154 or 143(1). 3. The AO has wrongly charged interest u/s 234A, B & C.” 3. At the time of hearing, Ld. AR brought to our notice the relevant facts on record and submitted that assessee Society has made

Karamveer Singh, Ghaziabad vs. ITO Ward-1(3), Ghaziabad

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

ITA 6088/DEL/2019[2009-10]Status: DisposedITAT Delhi15 Jun 2023AY 2009-10

Bench: Shri Kul Bharat[Assessment Year : 2009-10] Karamveer Singh, Vs Ito, D-28, South Extension Part-1, Ward-1(3), New Delhi-110049. Ghaziabad. Pan-Aonps8861C Appellant Respondent Appellant By Shri Somil Aggarwal, Adv. Respondent By Shri Om Prakash, Sr.Dr Date Of Hearing 12.06.2023 Date Of Pronouncement 15.06.2023

Section 142(1)Section 144Section 147Section 148Section 151Section 234ASection 69

case, Ld. CIT(A) has erred in law and on facts in not reversing the action of Ld. AO in charging interest u/s 234A, 234B and 234C of Income Tax Act, 1961. 8. That the appellant craves for leave to add, modify, amend or delete any of the grounds

Chhattisgarh State Power Generation Co. Ltd., Raipur vs. Dy. Commissioner of Income Tax-1(1), Raipur

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

ITA 24/RPR/2022[2018-19]Status: DisposedITAT Raipur15 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.16/Rpr/2017 "नधा"रण वष" / Assessment Year : 2009-10 Chhattisgarh State Power Generation Company Ltd. O/O. Executive Director-Finance Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.24/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Chhattisgarh State Power Generation Company Ltd. Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri V.K Singh, CIT-DR

Section 143(2)Section 143(3)Section 32

आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH

The Chhattisgarh State Power Generation Company Limited, Raipur, Raipur (Cg) vs. The Asstt. Commissioner of Income Tax 1(2), Raipur, Raipur (Cg)

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

ITA 16/BIL/2017[2009-10]Status: DisposedITAT Raipur15 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.16/Rpr/2017 "नधा"रण वष" / Assessment Year : 2009-10 Chhattisgarh State Power Generation Company Ltd. O/O. Executive Director-Finance Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.24/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Chhattisgarh State Power Generation Company Ltd. Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri V.K Singh, CIT-DR

Section 143(2)Section 143(3)Section 32

आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH

Harsh Jain, Jaipur vs. ITO Ward 6(4) Jaipur, Jaipur

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

ITA 244/JPR/2023[2009-10]Status: DisposedITAT Jaipur15 Jun 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sharwan Kumar Gupta, AdvocateFor Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 144Section 147Section 148Section 234ASection 250

deleted in full. 5. The ld. AO has grossly erred in law as well as on the facts of the case in charging interest u/s 234A, 234B and 234C. The appellant totally denies it liability of charging of ny such interest. The interest, so charged, being contrary to the provisions

Amba Tech Engineering, Bhiwadi vs. ITO, Ward-1(2)ADIT - CPC, Alwar

In the result, all the three appeals of the assessee in ITA No

ITA 49/JPR/2023[2019-2020]Status: DisposedITAT Jaipur14 Jun 2023AY 2019-2020

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: NoneFor Respondent: Shri A.S. Nehra, Addl. CIT-DR

Section 143(1)Section 143(1)(a)Section 143(1)(iv)Section 143(3)Section 2Section 234ASection 36(1)Section 36(1)(va)Section 37(1)Section 438

आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’BENCH A” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys

D Ketan & Co., Mumbai vs. ACIT-32(1), Mumbai

In the result, the appeal filed by assessee is allowed for statistical purposes

ITA 979/MUM/2023[2012-13]Status: DisposedITAT Mumbai09 Jun 2023AY 2012-13

Bench: Shri Pavan Kumar Gadale & Shri S Rifaur Rahman

For Appellant: Mr.D.C.Saboo &Mr.ShyamSaboo.ARFor Respondent: Ms. Kavita Kaushik.DR

Section 143(1)Section 143(2)Section 194ASection 234ASection 250Section 40

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN

Laxman Nainani, Kota vs. ACIT/DCIT, Central Circle, Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 21/JPR/2023[2019-20]Status: DisposedITAT Jaipur02 Jun 2023AY 2019-20

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Devang Gargieya, CAFor Respondent: Smt. Manisha Choudhary, Addl.CIT

Section 139Section 143(1)Section 143(1)(a)Section 234ASection 36(1)(va)Section 37(1)Section 43B

erred in law as well as on facts of the case in charging interest u/s 234A, 234B, 234C & 234D of the Act. The assesse totally denies its liability of charging and withdrawal of such interest. The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly ... dismissing the Ground No. 2 & 3 of the assessee. 4.1 The Ground No. 4 of the assessee is regarding charging of interest u/s 234A, 234B,234C & 234F of the Act which are mandatory in nature and the assessee will get the consequential relief, if any. 5.0 In the result

Jagdish Singh Jat, Jaipur vs. CIT(A), Jaipur

In the result, appeal of the assessee is allowed

ITA 242/JPR/2022[2007-08]Status: DisposedITAT Jaipur02 Jun 2023AY 2007-08

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

For Appellant: Shri Devang Gargieya (Adv.)For Respondent: Smt Monisha Choudhary (Addl. CIT) a

Section 131Section 142(1)Section 143(3)Section 147Section 148Section 234A

kindly be allowed as claimed. 5. The ld. AO erred in law as well as on the facts of the case in charging interest u/s 234A, 234B & 234C of the Act. The appellant totally denies it liability of charging of any such interest. The interest, so charged, being contrary ... upheld and the Ground of Appeal No. 2 is treated as dismissed. 6. Ground of Appeal No. 3 is relating to charging of interest u/s 234A, 234B, 234C 7& 234D of IT Act. 6.1 In this regard, it is mentioned that charging of interest is mandatory and consequential in nature

Shri Shashikumar S Mishra, Bharuch vs. Assistant Commissioner of Income Tax, Circle -1, Bharuch

ITA 99/SRT/2023[2017-18]Status: DisposedITAT Surat31 May 2023AY 2017-18

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

For Appellant: Shri Bharat Jhaveri, AdvocateFor Respondent: Shri Vinod Kumar, Sr-DR

Section 143(3)Section 36(1)(va)Section 40Section 41Section 43Section 43B