2018 (2) TMI 1871

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.... Poddar, Advocate, ld.AR ORDER Per Bench: This appeal by Revenue is against the order dt. 28-09-2015 of CIT(A), Jamshedpur for the assessment year 2010-11. 2. The only issue is to be decided as to whether the CIT-A justified in deleting the additions made on account of charging of interest u/s. 234B of the Act in the facts and circumstances of the case. 3. After hearing the rival submissions ....

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....t controvert the same. 4. We further find the Co-ordinate Bench, ITAT, Ranchi in the case of RSB Industries Ltd(Formerly known as M/s. Lal Technologies Ltd) Vs. ACIT, ITA Nos. 199 & 200/Ran/2014 and 212 & 213/Ran/2014 for the A.Ys 2009-10 & 2010-11 and in the case of Shree Niwas Joshi Vs. ACIT, ITA Nos. 279 & 280/Ran/2016 for the A.Ys. 2001-02 & 2005- 06, copy of the same are on record, on simila....