Court :
ITAT Bangalore
Brief :
Present appeal has been filed by revenue against order dated 27/09/2019 passed by the Ld.CIT(A)-1, Bangalore on following grounds of appeal:
Citation :
ITA No.2508/Bang/2019
IN THE INCOME TAX APPELLATE TRIBUNAL
‘C’ BENCH : BANGALORE
BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER
AND
SMT. BEENA PILLAI, JUDICIAL MEMBER
ITA No.2508/Bang/2019
Assessment Year : 2008-09
The Dy. Commissioner of
Income-Tax,
Circle-1(1)(2),
Bengaluru.
APPELLANT
Vs.
M/s Brindavan Beverages
Pvt. Ltd.,
No.5/3, Jayamahal
Extension 1st Main Road,
Bengaluru-560 027.
PAN : AAACB 7390 R
RESPONDENT
Assessee by : Shri Pradeep Kumar, CIT(DR)
Revenue by : Shri V Srinivasan, Advocate
Date of Hearing : 08-02-2021
Date of Pronouncement : 08-03-2021
ORDER
PER BEENA PILLAI, JUDICIAL MEMBER
Present appeal has been filed by revenue against order dated 27/09/2019 passed by the Ld.CIT(A)-1, Bangalore on following grounds of appeal:
“1.The order of the Learned CIT(Appeals), in so far as it is prejudicial to theinterest of revenue, is opposed to law and the facts and circumstances of the case.
2.The Ld.CIT(A) erred in deleting the interest charged u/s.234B and 234C of the Act.
3.The Ld.CIT(A) erred in deciding the issue which is not emanating from giving effect order.
4The Ld.CIT(A) erred in holding that retrospective amendment of provision without affect the charge of interest as on the date of giving effect order.
5.Forthese and such other grounds that may be urged at the time of hearing, it is humbly prayed that the order of the Ld.CIT(A) be reversed and that of the Assessing officer be restored.
6.The appellant craves leave to add, to alter, to amend or delete any of the grounds that may be urged at the time of hearing of approval.”
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