SHIVALINGAIAH GANGADHAR,RAMANAGARA vs. PRINCIPAL COMMISSIONER OF INCOME TAX-3, BENGALURU, BENGALURU

ITA 1324/BANG/2025Status: DisposedITAT Bangalore31 August 2026AY 2015-1611 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal dismissed the appeal against the Section 263 revision order. However, the appeal against the subsequent assessment order was allowed for statistical purposes, remanding the matter for fresh assessment.

What were the facts?

The assessee's assessment order was revised under Section 263 due to the Assessing Officer's failure to verify bank deposits. A subsequent reassessment was also challenged, where the assessee failed to respond to notices.

What were the issues?

Whether the revisionary order under Section 263 was justified and whether the subsequent assessment order was passed without proper opportunity and consideration of evidence.

Which sections of the Income-tax Act were involved?

Section 263,Section 144,Section 68,Section 133(6),Section 142(1),Section 69A,Section 250,Section 234A,Section 234C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEY

PER SHRI PRASHANT MAHARISHI, VICE PRESIDENT

1.

These are two appeals filed by Mr. Shivalinghaia Gangadhara (the assessee/appellant) for Assessment Year 2015-16. ITA No. 1324/Bangalore/2025 challenges the revisionary order dated 12 March

ITA 1324/BANG/2025 SHIVALINGA IAH GANGADHAR

2020 passed under section 263 of the Income Tax Act, 1961 (t

The order continues below.

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