IN THE ITAT DELHI BENCH ‘F’
Richa Global Exports Pvt. Ltd.
v/s.
Assistant Commissioner of Income-tax
IT Appeal No. 2303 (Delhi) of 2012
[Assessment year 2010-11]
August 31, 2012
ORDER
T.S. Kapoor, Accountant Member
This is an appeal filed by the assessee against the order of Ld CIT(A) dated 27.2.2012. The grounds raised by the assessee are as under:-
1. That on the facts and circumstances of the case, the Ld CIT(A) has grossly erred:
(a) In allowing credit of MAT of the previous year u/s 115JAA at Rs. 56,05,585/-. (Pl. see Sl. No.22 of Intimation) only as against the sum of Rs. 63,51,128/- paid as per Schedule Part B of TTI of ITR 6 of previous year resulting in not allowing the credit of MAT u/s 115 JAA at Rs. 5,60,559/- and Rs. 1,84,984/- being the amount of surcharge and education cess (Part B of TTI of ITR 6 of previous year) which were paid in the previous year and credit of the same has to be allowed along with the sum of Rs. 56,05,585/- in this year for which records are available with the department.
(b) For the purpose of calculating interest u/s 234B & 234C ignoring from the computation the amount of surcharge and education cess etc. under MAT of the previous year paid at Rs. 5,60,559/- and Rs. 1,84,984/-.
(c) As a result in creating/charging extra demand of Rs. 8,74,195/- (Rs. 8,62,225/- + Rs. 11,970/-) while processing the return of income u/s 143(1) by doing/committing following mistakes:-
