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

KASIREDDY RANADHEER REDDY ,BANGALORE vs. ACIT, CENTRAL CIRCLE-2(1), BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

3 & 4 of the assessee’s appeal pertain to the initiation of penalty proceedings under section 271(1)(c) of the Act and levy of interest under section 234A, 234B and 234C of the Act. These issues are either premature or consequential in nature which do not require any separate and independent adjudication. Therefore, we dismiss the same as infructuous

KASIREDDY RANADHEER REDDY ,BENGALURU vs. ACIT, CENTRAL CIRCLE-2(1), BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

3 & 4 of the assessee’s appeal pertain to the initiation of penalty proceedings under section 271(1)(c) of the Act and levy of interest under section 234A, 234B and 234C of the Act. These issues are either premature or consequential in nature which do not require any separate and independent adjudication. Therefore, we dismiss the same as infructuous

KASIREDDY RANADHEER REDDY ,BENGALURU vs. ACIT, CENTRAL CIRCLE-2(1), BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

3 & 4 of the assessee’s appeal pertain to the initiation of penalty proceedings under section 271(1)(c) of the Act and levy of interest under section 234A, 234B and 234C of the Act. These issues are either premature or consequential in nature which do not require any separate and independent adjudication. Therefore, we dismiss the same as infructuous

KASIREDDAY RANADHEER REDDY ,BENGALURU vs. ACIT, CENTRAL CIRCLE-2(1), BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

3 & 4 of the assessee’s appeal pertain to the initiation of penalty proceedings under section 271(1)(c) of the Act and levy of interest under section 234A, 234B and 234C of the Act. These issues are either premature or consequential in nature which do not require any separate and independent adjudication. Therefore, we dismiss the same as infructuous

KASIREDDAY RANADHEER REDDY ,BENGALURU vs. ACIT, CENTRAL CIRCLE-2(1), BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

3 & 4 of the assessee’s appeal pertain to the initiation of penalty proceedings under section 271(1)(c) of the Act and levy of interest under section 234A, 234B and 234C of the Act. These issues are either premature or consequential in nature which do not require any separate and independent adjudication. Therefore, we dismiss the same as infructuous

KASIREDDY RANADHEER REDDY,BANGALORE vs. ACIT, CENTRAL CIRCLE-2(1), BENGALURU

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

3 & 4 of the assessee’s appeal pertain to the initiation of penalty proceedings under section 271(1)(c) of the Act and levy of interest under section 234A, 234B and 234C of the Act. These issues are either premature or consequential in nature which do not require any separate and independent adjudication. Therefore, we dismiss the same as infructuous

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1) , BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts

JOHN DEVELOPERS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts

M/S. PAUL RESORTS & HOTELS PVT. LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts

M/S. PAUL RESORTS & HOTELS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts

SHRI.J M VRUSHABENDRAIAH ,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

The appeal of the assessee is partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

234A, 234B & 234C is not in accordance with law as the rate, amount and method for calculating interest is not discernible from the order of assessment. 14. The appellant craves leave to add, alter, delete or substitute any of the grounds urged above. 15. In the view of the above and other grounds that may be urged at the time

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, 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