M/S KARNATAKA VIKAS GRAMEENA BANK,DHARWAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HUBBALLI
In the result, the appeal of assessee is partly allowed and the appeal of the revenue is dismissed
ITA 611/BANG/2020[2016-17]Status: DisposedITAT Bangalore02 Dec 2022AY 2016-17
Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17
For Appellant: Shri S Ananthan, C.A, S.V Ravishankar, AdvocateFor Respondent: Ms. Susan D George, CIT (DR)
Section 143Section 234BSection 250Section 36
section 234B, 234D and 244A of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts of the case
6. The Appellant craves leave of this Hon'ble Income Tax Appellate
Tribunal to add, alter, delete or substitute