Shri Subhash Ramkrishna, Jalgaon V. ITO, Wd.-2(6), Jalgaon

CO 11/PUN/2002

• Counselvise Citation: [2011] 122 COUNSELVISE.COM (IT) 6469 (ITAT-PUNE)
• Duration Of Justice: 9 year(s) 6 month(s) 12 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 30-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 1996-1997
• Appeal Filed On: 18-03-2002
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 234B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER C.O. NO 11/PN/02 (ARISING OUT OF ITA NOS 674/PN/01) (ASSTT. YEAR 1996-97) SHRI SUBHASH R WANI, .. CR OSS OBJECTOR A/P BAHAL, TAL. CHALISGAON, JALGAON VS INCOME-TAX OFFICER, .. RESPONDENT WD 2(6) JALGAON CROSS OBJECTOR BY: NONE RESPONDENT BY : SHRI MANOJ KUMAR DATE OF HEARING : 26.09.2011 DATE OF PRONOUNCEMENT : 30.09.2011 ORDER PER G.S. PANNU, AM IN THIS CROSS OBJECTION, IT IS PLEADED BY THE ASSE SSEE THAT INTEREST UNDER SECTION 234A, 234;B AND 234C CANNOT BE CHARGED, SINCE NO SPECIFIC ORDER IS MADE BY THE ASSESSING OF FICER FOR CHARGING SUCH INTEREST WHILE PASSING THE ORDER UNDE R SECTION 143(3) OF THE INCOME-TAX ACT, 1961. THE CORRESPONDING APPE AL OF THE REVENUE, IN ITA NO 674/PN/01 HAS BEEN DISMISSED BY THE TRIBUNAL VIDE ORDER DATED 11.10.2002.. THE CHARGING OF NTERE ST UNDER SECTION 2234A, 234B AND 234C OF THE ACT IS CONSEQUENTIAL IN NATURE AND IS RENDERED ACADEMIC. 2 2. THE CROSS OBJECTION OF THE ASSESSEE IS THUS DISM ISSED. DECISION PRONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF SEPTEMBER, 2011. SD/- SD/- (I C SUDHIR) JUDICIAL MEMBER (G.S. PANNU) ACCOUNTANT MEMBER PUNE: DATED: 30 TH SEPTEMBER , 2011 B COPY OF THE ORDER IS FORWARDED TO : 1. CROSS OBJECTOR 2. RESPONDENT 3. THE CIT(A) NASHIK 4. THE CIT, NASHIK 5. THE D.R, B BENCH, PUNE 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, PUNE BENCHES, PUNE