2022 (9) TMI 1630

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....ANTS: SRI. ARAVIND K.V., ADVOCATE FOR THE RESPONDENT: SRI A. SHANKAR, SENIOR COUNSEL FOR SRI LAVA M., ADVOCATE JUDGMENT These two appeals are filed by the Department challenging the dismissal of the appeal and also allowing of cross-objections which resulted in dismissal of the appeal for the assessment year 2007-08. 2. ITA 450/2018 is preferred challenging the order of the Tribunal by which t....

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....   Add: Interest u/s 234A Rs.5,25,471   234B Rs.54,79,311   234C Rs.3,27,778     Rs.2,38,48,258   Less: 140A paid Rs.84,00,000   Total payable Rs.1,54,48,268 4. It was thus held that the assessee was liable to pay a sum of Rs.1,54,48,268/-. Being aggrieved by the said assessment order, the assessee preferred an appeal. 5. In the appeal, out of....

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....virtue of deletion of the additions under the remand order would be less than Rs.1,00,00,000/- appeal would not be maintainable as per Circular No.17/2019 and appeal would have to be therefore dismissed. 9. It is also pertinent to state here that assuming that this appeal of the department is to be allowed and the matter is remanded to the Tribunal, even then the subject matter of the appeal woul....