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

section 271(1)(c), 271A, 271AA and 271BA of the Act. 8. Relief 8.1. The Appellant prays that directions be given to grant all such relief arising from the preceding grounds as also all reliefs consequential thereto. 8.2. The Appellant craves leave to add to or alter, by deletion, substitution or otherwise, any or all of the above Page

M/S AMAN GOLD PLAZA,PUTTUR vs. ITO, PUTTUR

In the result, all the four appeals are allowed for statistical purposes

Bench: Shri Vijay Pal Rao

271A & 271B B for the AY 2006-07. 2. First the appeals in ITA Nos. 4 & 8/Bang/2015 arising against the reassessment order are taken up. The assessee has raised various grounds in these appeals, however, at the time of hearing, the assessee has also filed an additional ground, which reads as under:- ITA Nos.4 to 6 & 8/Bang/2015 Page

M/S AMAN GOLD PLAZA,PUTTUR vs. ITO, PUTTUR

In the result, all the four appeals are allowed for statistical purposes

Bench: Shri Vijay Pal Rao

271A & 271B B for the AY 2006-07. 2. First the appeals in ITA Nos. 4 & 8/Bang/2015 arising against the reassessment order are taken up. The assessee has raised various grounds in these appeals, however, at the time of hearing, the assessee has also filed an additional ground, which reads as under:- ITA Nos.4 to 6 & 8/Bang/2015 Page

HARSHAVARDHAN ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(4), BANGALORE

In the result, all 13 appeals of the assessee are allowed

271A is leviable, Penalty u/s 271B also cannot be levied for non-audit as prescribed u/s 44AB. Learned DR of the revenue supported the orders of the lower authorities. 4. We have considered the rival submissions. We find that the tribunal order cited by the learned of learned AR of the assessee and the Judgment of Hon’ble Karnataka High