SMT. JAYA NAGARAJA,BANGALORE vs. ITO, BANGALORE

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

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadaleassessment Year : 2009-10

section 234A, 234B, 234C and 234D is not in accordance with law as the rate, amount and method for calculating interest is not discernible from the order of assessment. 7. The appellant craves leave to add, alter, modify, delete or substitute any or all of the grounds and to file a paper book at the time of hearing the appeal

M/S. M K AGROTECH PRIVATE LIMITED,SRIRANGAPATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MYSURU

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

234A, Section 234B and Section 234C of the Act. 10. Without prejudice, the AO has erred in levying interest without giving an opportunity of being heard to the Appellant. 11. On the facts and circumstances of the case, the learned AO has erred in initiating penalty proceedings under Section 271A, Section 271AA. Section 271BA. Section 271G and Section 271

M/S M K AGROTECH PRIVATE LIMITED,SRIRANGAPATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MYSURU

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

234A, Section 234B and Section 234C of the Act. 10. Without prejudice, the AO has erred in levying interest without giving an opportunity of being heard to the Appellant. 11. On the facts and circumstances of the case, the learned AO has erred in initiating penalty proceedings under Section 271A, Section 271AA. Section 271BA. Section 271G and Section 271

M/S. M K AGROTECH PRIVATE LIMITED,SRIRANGAPATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MYSURU

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

234A, Section 234B and Section 234C of the Act. 10. Without prejudice, the AO has erred in levying interest without giving an opportunity of being heard to the Appellant. 11. On the facts and circumstances of the case, the learned AO has erred in initiating penalty proceedings under Section 271A, Section 271AA. Section 271BA. Section 271G and Section 271

M/S. M K AGROTECH PRIVATE LIMITED,SRIRANGAPATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MYSORE

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

234A, Section 234B and Section 234C of the Act. 10. Without prejudice, the AO has erred in levying interest without giving an opportunity of being heard to the Appellant. 11. On the facts and circumstances of the case, the learned AO has erred in initiating penalty proceedings under Section 271A, Section 271AA. Section 271BA. Section 271G and Section 271

M/S. M K AGROTECH PRIVATE LIMITED,SRIRANGAPATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MYSORE

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

234A, Section 234B and Section 234C of the Act. 10. Without prejudice, the AO has erred in levying interest without giving an opportunity of being heard to the Appellant. 11. On the facts and circumstances of the case, the learned AO has erred in initiating penalty proceedings under Section 271A, Section 271AA. Section 271BA. Section 271G and Section 271

CHARLES RIVER LABORATORIES INC.,UNITED STATES vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-2(1), BANGALORE

In the result, all the three appeals filed by the assessee stands allowed

234A and section 234B of the Act. 3. Ground 3: Initiation of penalty proceedings under section 271(1)(c) and section 271F of the Act On the facts and in the circumstances of the case and in law. the learned AO erred in initiating penalty proceedings under section 271(1)(c) and section 271F of the Act. All the above

CHARLES RIVER LABORATORIES INC.,UNITED STATES vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-2(1), BANGALORE

In the result, all the three appeals filed by the assessee stands allowed

234A and section 234B of the Act. 3. Ground 3: Initiation of penalty proceedings under section 271(1)(c) and section 271F of the Act On the facts and in the circumstances of the case and in law. the learned AO erred in initiating penalty proceedings under section 271(1)(c) and section 271F of the Act. All the above

SRI. H.J. SIWANI,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals of the Assessees are partly allowed to the extent indicated

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

234A and 234B of the Act and further the calculation of interest under section 234 A and B of the Act is not in accordance with law since the rate, method of calculation, quantum is not discernable from the order of assessment on the facts and circumstance of the case. 15. The appellant craves leave to add, alter, amend, substitute

SRI. M.J. SIWANI,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals of the Assessees are partly allowed to the extent indicated

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

234A and 234B of the Act and further the calculation of interest under section 234 A and B of the Act is not in accordance with law since the rate, method of calculation, quantum is not discernable from the order of assessment on the facts and circumstance of the case. 15. The appellant craves leave to add, alter, amend, substitute

SHRI NAVEEN SHIVAPRAKASH KOTTIGERE,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 6(3)(1), BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2015-16

234A & 234B, penalty under section 271(1)(C) & 271(F) levied are excessive arbitrary and ought to be deleted in the interest of justice. 4. The crux of above grounds are that Ld. CIT(A) erred in sustaining addition of Rs.59,06,448/- made by AO u/s

DALAVAI AUDIKESAVULU SRINIVAS L/H OF LATE SMT D A SATHYAPRABHA,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(1), BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

penalty proceedings u/s 271(1)(c) of the Act. 5. The learned AO erred in levying interest u/s 234A, 234B and 234C of the Act. 6. The Appellant craves leave to add or delete or modify or revise any ground at the time of hearing before the Hon'ble ITAT. Page 3 of 14 ITA Nos. 1049 & 1050/Bang/2025 For these

DALAVAI AUDIKESAVULU SRINIVAS L/H OF LATE SMT D A SATHYAPRABHA,BENGALURU vs. DCIT, CENTRAL CIRCLE-2(1), BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

penalty proceedings u/s 271(1)(c) of the Act. 5. The learned AO erred in levying interest u/s 234A, 234B and 234C of the Act. 6. The Appellant craves leave to add or delete or modify or revise any ground at the time of hearing before the Hon'ble ITAT. Page 3 of 14 ITA Nos. 1049 & 1050/Bang/2025 For these

SYNOPSYS INTERNATIONAL LIMITED,BANGALORE vs. JDIT, BANGALORE

In the result, the assessee's appeal for Assessment Year 2008-09 is partly allowed

penalty proceedings under Section 271(1)(c) of the Act. 6. Relief The appellant prays that the JDIT be directed to grant all such relief arising form the preceding grounds as also all relief consequential thereto.” 4. The grounds raised at S.Nos.1, 2, and 6, being general in nature, and not being urged before us, are dismissed as infructuous

TAVANT TECHNOLOGIES INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals of assessee are partly allowed

Bench: Shri Arun Kumar Garodia & Shri Vijay Pal Rao

penalty proceedings under section 271(1)(c) of the Act. 17. Without prejudice, the additions and disallowances as made by the ld. Assessing Officer are excessive, arbitrary and unreasonable and ought to be deleted in total. 18. For these and such other grounds that may be urged at the time of hearing, the appellant prays that the appeal

M/S. ANUSHA TECHNO VENTURES,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2)(1), BANGALORE

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

Bench: Shri George George K

234A, 234B and 234C of the Act on the facts and circumstances of the case. 9. The appellant craves for leave of this Hon'ble Tribunal, to add, alter, delete, amend or substitute any or all of the above grounds of appeal as may be necessary at the time of hearing. 10. For these and other grounds that

WESTERN DIGITAL TECHNOLOGIES INC.,UNITED STATES OF AMERICA vs. DEPUTY COMMISSIONER OF INCOME-TAX, (INTERNATIONAL TAXATION), CIRCLE-2(1) , BANGALORE

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

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

234A of the Act. 6. Interest under section 234B of the Act 6.1. The Ld. AO has erred in law and on facts in levying interest under section 234B of the Act. 7. Initiation of penalty proceedings under section 271(1)(c), 271A, 271AA and 271BA of the Act 7.1. The Hon'ble Panel erred in law by upholding

KISHAN DUTT SHARMA,BENGALURU vs. THE ASSISTANT DIRECTOR OF INCOME TAX (CPC), BANGALORE

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

Bench: Shri George George K

234A, 234B and 234C of the Act. The appellant denies his liability to pay interest as levied. The interest levied being erroneous are to be deleted. 7. In view of the above and on other grounds to be adduced at the time of hearing, it is requested that the order / intimation of the Act be quashed or at least