IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI A.K GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.796/BANG/2019 ASSESSMENT YEAR : 2014 - 15 MCDOWELL HOLDINGS LTD., LEVEL 12, UB TOWERS, UB CITY, 24K VITTAL MALLYA ROAD, BENGALURU-560 001. PAN AAECH 1162 E. VS. THE INCOME-TAX OFFICER, WARD-4(1)(3), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI K.R PRADEEP, ADVOCATE RESPONDENT BY : SHRI MUZAFFAR HUSSAIN, CIT (DR) DATE OF HEARING : 06.10.2020 DATE OF PRONOUNCEMENT : 27.10.2020 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL IS FILED BY ASSESSEE AGAINST THE OR DER DATED 22/02/2019 PASSED BY LD CIT(A)-9, BANGALORE FOR ASS ESSMENT YEAR 2014-15 ON FOLLOWING GROUNDS OF APPEAL.