DCIT, BANGALORE vs. OUTSOURCE PARTNERS INTERNATIONAL PVT. LTD.,, BANGALORE
In the result, all appeals are partly allowed for statistical purposes
ITA 526/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Oct 2017AY 2011-12
Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazit(Tp)A Nos. & Appellant Respondent Assessment Years No.443/Bang/2016 M/S. Outsource Partners Dy. Commissioner Of 2011-12 International Pvt. Ltd., Income-Tax, Tower 2D, Phase I, Vikas Circle-5(1)(2), Telecom Ltd., Bangalore. Vrindavan Tech Village, Outer Ring Road, Devarabeesanahalli, Bangalore- 560087. Pan: Aaaco5734C No. 526/Bang/2016 Dy. Commissioner Of M/S. Outsource Partners 2011-12 Income-Tax, International Pvt. Ltd., Circle-5(1)(2), Pan: Aaaco5734C Bangalore. No.535/Bang/2017 M/S. Outsource Partners Assistant Commissioner Of 2009-10 International Pvt. Ltd., Income Tax, Pan: Aaaco5734C Circle-5(1)(2), Bangalore.
For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. R. N. Parbat, CIT-III
Section 10ASection 92C(3)Section 92D
penalty proceedings under section 271(1)(c) of the Act mechanically and without recording any satisfaction for its initiation.
9. That the Ld. AD has erred in law and on the facts of the case by charging interest under section 234B and section 234C of the Act.
The above grounds of appeal are mutually exclusive and without prejudice to each
