TaxTMI 
TaxTMI 
2023 (5) TMI 1249
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....HER AND HON'BLE MR. JUSTICE GIRISH KATHPALIA For the Appellant : Mr Ruchir Bhatia, Sr Standing Counsel. For the Respondent : Ms Kavita Jha and Mr Udit Naresh, Advs. ORDER RAJIV SHAKDHER, J. (ORAL): CM No. 22662/2023 in ITA 254/2023 CM No. 22686/2023 in ITA 255/2023 CM No. 22688/2023 in ITA 256/2023 1. Allowed, subject to just exceptions. CM No. 22663/2023 in ITA 254/2023 CM No. ....
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....7/2023]; AY 2014-15 [ITA No.256/2023]; AY 2015-16 [ITA No.254/2023] and AY 2016-17 [ITA No.255/2023]. 6.1 These appeals assail a common order dated 29.01.2021 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"]. 7. Mr Ruchir Bhatia, learned senior standing counsel, who appears on behalf of the appellant/revenue, says that the following questions have been, broadly, proposed in sup....
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....s are covered by the following decisions: 8.1 Insofar as the proposed question (a) is concerned, it is covered by the decision of the Supreme Court rendered in a bunch of appeals, being Civil Appeal Nos. 6511-6518/2010, titled Director of Income Tax, New Delhi v. Travelport Inc., dated 19.04.2023. Accordingly, the said question does not arise for our consideration, as it stands covered by the afo....
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....but on facts, since the additions have not been sustained, the addition qua interest under Section 234B of the Act may not survive. 9. It cannot but be accepted by Mr Bhatia that the following observations returned by the Tribunal would lead to the conclusion that addition vis-a-vis interest under Section 234B of the Act, could not have been made: "33. Ld. AR for the tax payer contended that in....