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3 results for “penalty u/s 271”+ Section 226(3)clear

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Key Topics

Section 194C15Section 194J12Section 2016Section 1943Deduction3TDS3

UNITED BREWERIES LTD,,SRIKAKULAM vs. JCIT TDS RANGE, VISAKHAPATNAM

In the result, appeals of the assessee are dismissed

ITA 454/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2008-2009

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.454-456/Viz/2017 ("नधा"रणवष"/Assessment Year:2008-09, 2009-10 & 2010-11) M/S United Breweries Ltd., Vs. Jt. Commissioner Of (Successor To M/S United Millenium Income Tax Breweries Ltd.,) Tds Range Bantupalli Village Visakhapatnam Ranasthalam Mandalam Srikakulam Dt. [Pan :Aaacu6053C] (अपीलाथ"/ Appellant) (""थ"/ Respondent) : Shri Y.A.Rao, Ar अपीलाथ"क"ओरसे/ Appellant By : Shri Deba Kumar Sonowal, Dr ""यथ"क"ओरसे / Respondent By सुनवाईक"तार"ख / Date Of Hearing : 27.02.2018 घोषणाकीतारीख/Date Of Pronouncement 14.03.2018 :

For Appellant: Shri Deba Kumar Sonowal, DR
Section 194Section 194CSection 194JSection 201

226] (SC).The Ld.CIT(A) considered the submission made by the assessee and held that the AO is justified in levying the interest u/s 201(1A) of the Act. 3. Aggrieved by the order of the Ld.CIT(A), the assessee filed appeal before the ITAT, Visakhapatnam and the ITAT Visakhapatnam upheld the order the of the Ld.CIT(A) and held

UNITED BRESWARIES LTD,,VISAKHAPATNAM vs. JCIT, TDS, RANGE, VISAKHAPATNAM

In the result, appeals of the assessee are dismissed

ITA 455/VIZ/2017[2009-2010]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2009-2010

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.454-456/Viz/2017 ("नधा"रणवष"/Assessment Year:2008-09, 2009-10 & 2010-11) M/S United Breweries Ltd., Vs. Jt. Commissioner Of (Successor To M/S United Millenium Income Tax Breweries Ltd.,) Tds Range Bantupalli Village Visakhapatnam Ranasthalam Mandalam Srikakulam Dt. [Pan :Aaacu6053C] (अपीलाथ"/ Appellant) (""थ"/ Respondent) : Shri Y.A.Rao, Ar अपीलाथ"क"ओरसे/ Appellant By : Shri Deba Kumar Sonowal, Dr ""यथ"क"ओरसे / Respondent By सुनवाईक"तार"ख / Date Of Hearing : 27.02.2018 घोषणाकीतारीख/Date Of Pronouncement 14.03.2018 :

For Appellant: Shri Deba Kumar Sonowal, DR
Section 194Section 194CSection 194JSection 201

226] (SC).The Ld.CIT(A) considered the submission made by the assessee and held that the AO is justified in levying the interest u/s 201(1A) of the Act. 3. Aggrieved by the order of the Ld.CIT(A), the assessee filed appeal before the ITAT, Visakhapatnam and the ITAT Visakhapatnam upheld the order the of the Ld.CIT(A) and held

UNITED BRESWARIES LTD,,SRIKAKULAM vs. JCIT, TDS, RANGE,, VISAKHAPATNAM

In the result, appeals of the assessee are dismissed

ITA 456/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2010-2011

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.454-456/Viz/2017 ("नधा"रणवष"/Assessment Year:2008-09, 2009-10 & 2010-11) M/S United Breweries Ltd., Vs. Jt. Commissioner Of (Successor To M/S United Millenium Income Tax Breweries Ltd.,) Tds Range Bantupalli Village Visakhapatnam Ranasthalam Mandalam Srikakulam Dt. [Pan :Aaacu6053C] (अपीलाथ"/ Appellant) (""थ"/ Respondent) : Shri Y.A.Rao, Ar अपीलाथ"क"ओरसे/ Appellant By : Shri Deba Kumar Sonowal, Dr ""यथ"क"ओरसे / Respondent By सुनवाईक"तार"ख / Date Of Hearing : 27.02.2018 घोषणाकीतारीख/Date Of Pronouncement 14.03.2018 :

For Appellant: Shri Deba Kumar Sonowal, DR
Section 194Section 194CSection 194JSection 201

226] (SC).The Ld.CIT(A) considered the submission made by the assessee and held that the AO is justified in levying the interest u/s 201(1A) of the Act. 3. Aggrieved by the order of the Ld.CIT(A), the assessee filed appeal before the ITAT, Visakhapatnam and the ITAT Visakhapatnam upheld the order the of the Ld.CIT(A) and held