M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

ITA 24/BANG/2024Status: DisposedITAT Bangalore31 October 2025AY 2016-17Bench: SHRI. LAXMI PRASAD SAHU (Accountant Member), SHRI. KESHAV DUBEY (Judicial Member)47 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that for unabated/completed assessments, additions can only be made if incriminating material is found during search. Since no such material was found, the disallowance of depreciation on goodwill and consequential assessments were not justified.

What were the facts?

The assessee claimed depreciation on goodwill arising from a business transfer. The Assessing Officer (AO) made additions based on materials available but not found during search proceedings, for unabated assessment years. The CIT(A) upheld these additions.

What were the issues?

Whether additions can be made in unabated assessment years without incriminating material found during search, and whether depreciation on goodwill is allowable.

Which sections of the Income-tax Act were involved?

Section 32(1)(ii),Section 132,Section 153A,Section 147,Section 148

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Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI. LAXMI PRASAD SAHU & SHRI. KESHAV DUBEY

For Appellant: Shri. A. Shankar, Sr. Advocate
For Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore
Hearing: 18.09.2025Pronounced: 31.10.2025

Per Bench :

These appeals are filed by the assessee against the Order passed by the CIT(A) on the following grounds:

Grounds raised for Assessment Year 2013-14:

1.

The order of the learned Commissioner of Income Tax (Appeals) passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “Act”) dated 31.10.2023 for Assessment Year 2013- 14 in so far as it is against the appellant is opposed to law, weight of evidence, natural justice, probabilities, facts and circumstances of the Appellant’s case.

2.

The Appellant denies itself liable to be asse

The order continues below.

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