M/S. RMZ HOTELS PRIVATE LIMITED,BANGALORE vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojariassessment Year: 2018-19

condone the above delay and admit the appeal for adjudication. 4. The first ground for our consideration is with regard to the disallowance of Rs.99,02,829/-, which is claimed by assessee as an interest payment. The assessee in the year under consideration advanced a sum of Rs.41 crores towards purchase of shares. The AO questioned the sources of Rs.41

M/S. VTH SOURCE COMPONENTS PRIVATE LIMITED,BANGALORE vs. THE COMMISSIONER OF INCOME TAX (APPEALS-3), BANGALORE

In the result, the appeal by the assessees is treated as allowed for statistical purpose

Bench: Shri N.V Vasudevan & Ms. Padmavathy Sassessment Year : 2013-14

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (d); and (f) the amount of refund due to the deductor

SHRI. MARATE VENKATESHKUMAR ,BANGALORE vs. INCOME TAX OFFICER, WARD-1(6), HUBLI

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

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2017-18

201'9, my considered view is that the aforesaid decision of the ITAT — Mumbai Bench (supra) is squarely applicable to the facts of the case on hand, where the entries are recorded in the assessee's books of account. In this view the matter, I am of the opinion that the addition of Rs. 6,30,000 made under section

INMOBI TECHNOLOGY SERVICES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE3(1)(1), BANGALORE

section 142[1], either the Assessing Officer or the Prescribed Income- tax Authority, as the case may be, if, it is considered necessary or expedient to ensure that an assessee has not understated the income or has not computed excessive loss or has not underpaid tax in any manner, shall serve on the assessee a notice for attendance or production

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC - TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC - TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause