ROOPA JAGADISH ,MYSURU vs. ACIT, CIRCLE-1(1), MYSURU
In the result, the appeal filed by the assessee is partly allowed
ITA 972/BANG/2025[2012-13]Status: DisposedITAT Bangalore03 Dec 2025AY 2012-13
Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2012-13
For Respondent: Shri B.S. Balachandran &
Section 144Section 147Section 234ASection 250Section 263Section 271(1)(c)Section 55A
55A of the Act when the cost of construction claimed by the Appellant was not acceptable.
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C. CONSEQUENTIAL GROUNDS:
10. The CIT(A) and Ld AO erred in charging interest under section 234A, 234B and 234C of the Act.
11. The CIT(A) and Ld AO erred in initiating penalty proceedings under section 271
