QUBIX BUSINESS PARK PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-8, PUNE, PUNE
In the result, Ground No.2 of the assessee is allowed for statistical purpose
ITA 1994/PUN/2024[2020-21]Status: DisposedITAT Pune06 Jan 2025AY 2020-21
Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)
Section 115JSection 143(3)Section 144BSection 144C(13)Section 144C(5)Section 80
capital gains earned during the subject year
8. Erroneous levy of interest under section 234A of the Act
The NFAC / Ld.AO erred in levying interest under section 234A of the Act, despite the Appellant filing its return of income within the prescribed due date.
9. Erroneous levy of interest under section 234B and 234C of the Act
The NFAC / Ld.AO
