141 TAXMAN 210 (GUJ.) (iii) Deepak Extrusions (P.) Ltd. v. DCIT

80 Taxmann.com 77High Court2017#7238 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Sections most often in play

Section 147Section 148Section 142(1)Section 143(2)Section 151Section 234BSection 234CSection 250

Issues it is cited on

section 148section 147section 250companysection 14section 143(3)indianfactotal income

Judgments citing 141 TAXMAN 210 (GUJ.) (iii) Deepak Extrusions (P.) Ltd. v. DCIT

SNEHALATHA SINGHI ,BANGALORE vs. DCIT, CIRCLE-1(1)(2), BANGALORE

In the result, the appeal filed by the assessee is allowed

ITA 1175/BANG/2025[2012-13]Status: DisposedITAT Bangalore17 Apr 2026AY 2012-13

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2012-13

For Respondent: Shri K R Pradeep, Advocate &
Section 143(3)Section 147Section 148Section 234ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2012-13 Ms. Snehalatha Singhi, The Deputy No. 101, Pride Elite, Commissioner of No. 10, Museum Road, Income Tax, Bangalore – 560 001. Circle – 1(1)(2), PAN: AJMPS0427Q Bangalore. Vs. APPELLANT RESPONDENT : Shri K R Pradeep, Advocate & Assessee by Ms. Girija G P, Advocate Revenue by : Shri Muthu Shankar, CIT-DR Date of Hearing : 20-01-2026 Date of Pronouncement : 17-04-2026 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by…

COMBINE DIAMONDS PRIVATE LIMITED,BANDRA KURLA COMPLEX,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX -5(1)(2), MUMBAI

In the result, the appeal filed by the Assessee stands allowed

ITA 2480/MUM/2025[2009-10]Status: DisposedITAT Mumbai11 Mar 2026AY 2009-10

Bench: Shri Narender Kumar Choudhrya N D Shri Prabhash Shankara.Y: 2009-10 Combine Diamonds Vs. Acit-5(1)(2), Mumbai Private Limited Fw 6010B, 6Th Floor, Bharat Diamond Bourse, East Wing, Bandra Kurla Complex, Bandra East, Mumbai – 400051. Pan/Gir No. Aaacc9949H (Applicant) (Respondent) Assesseeby : Shri Rahul Sarda, Ca Revenue By : Shri Virabhadra Mahajan (Sr. Dr)

For Appellant: Shri Rahul Sarda, CAFor Respondent: Shri Virabhadra Mahajan (SR. DR)
Section 142(1)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER A N D SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER A.Y: 2009-10 Combine Diamonds Vs. ACIT-5(1)(2), Mumbai Private Limited FW 6010B, 6th Floor, Bharat Diamond Bourse, East Wing, Bandra Kurla Complex, Bandra East, Mumbai – 400051. PAN/GIR No. AAACC9949H (Applicant) (Respondent) Assesseeby : Shri Rahul Sarda, CA Revenue by : Shri Virabhadra Mahajan (SR. DR) Date of Hearing : 28.01.2026 Date of Pronouncement : 11.03.2026 आदेश / ORDER PER NARENDER KUMAR CHOUDHRY, JM: This appeal has been preferred by the Assessee…

HOLY SPIRIT EDUCATIONAL SOCIETY CONVENT OF HOLY SPIRIT,BANGALORE vs. INCOME-TAX OFFICER(EXEMPTIONS) WARD-1, BENGALURU

In the result, the appeal filed by the assessee is allowed

ITA 965/BANG/2023[2016-17]Status: DisposedITAT Bangalore01 Aug 2025AY 2016-17

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2016-17

For Respondent: Shri A. Shankar, Sr
Section 11Section 13(1)(c)Section 13(3)(b)Section 142(1)Section 143(2)Section 144BSection 144B(1)(i)Section 144B(1)(iii)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2016-17 M/s. Holy Spirit Educational Society The Income Tax Convent of the Holy Officer Spirit, (Exemptions), S.O.S Post Bannerghatta Ward – 1, Road, Bengaluru. Vs. Bangalore – 560 076. PAN: AAAAH7522B APPELLANT RESPONDENT : Shri A. Shankar, Sr. Assessee by Advocate Revenue by : Ms. Neha Sahay, JCIT-DR Date of Hearing : 06-05-2025 Date of Pronouncement : 01-08-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the ass…

BHARATH HI-TECH BUILDERS PVT. LTD.,BANGALORE vs. DY. CIT, CIRCLE-1(1)(2), BANGALORE, BANGALORE

In the result, the appeal filed by the assessee is partly allowed

ITA 1034/BANG/2023[2009-10]Status: DisposedITAT Bangalore11 Mar 2024AY 2009-10

Bench: Shri George George K, Vice- & Shri Laxmi Prasad Sahu

For Appellant: Sri.Inder Paul Bansal & Sri.Vivek BansalFor Respondent: Sri.Nilanjan Dey, Addl.CIT-DR
Section 147Section 148Section 151Section 153ASection 250

…ctions filed by the assessee are not disposed of by way of speaking order and reassessment order is bad in law according to decision of Hon’ble jurisdictional High Court in the case of Deepak 10 Bharath Hi-Tech Builders Pvt.Ltd. Extrusions (P.) Ltd., v. DCIT 80 Taxmann.com 77 (Karnataka). (ii) Without culmination of reassessment proceedings initiated as per notice dated 26.03.2013. Second notice dated 29.03.2016 issued u/s.148 of the Act was invalid. (iii) The reassessment proceedings are invalid on account of non-application of mind by the AO. (iv) The reassessment proceedings are invalid on account of no appro…

THE HAMLET,BANGALORE vs. THE INCOME-TAX OFFICER-WARD-6(2)(4), BANGALORE

In the result, the appeal filed by the assessee stands partly allowed

ITA 70/BANG/2023[2012-13]Status: DisposedITAT Bangalore16 Nov 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2012-13 M/S. The Hamlet, No. 11, Kemwell House, The Income Tax Tumkur Road, Officer, Yeshwanthpur, Ward – 6(2)(4), Bangalore – 560 022. Bangalore. Vs. Pan: Aaaft6690D Appellant Respondent Assessee By : Shri H.N. Kincha, Ca : Shri D.K. Mishra, Cit - Revenue By Dr Date Of Hearing : 24-08-2023 Date Of Pronouncement : 16-11-2023 Order Per Beena Pillaipresent Appeal Arises Out Of The Order Dated 27.12.2022 Passed By The Nfac, Delhi For A.Y. 2012-13 On Following Grounds Of Appeal: “1. The Learned Commissioner Of Income Tax (Appeals) Has Erred In Passing The Appellate Order In The Manner Passed. The Appellate Order As Passed Is Bad In Law & Is Liable To Be Quashed. 2. In Any Case, The Learned Commissioner Of Income Tax (Appeals) Has Erred In Confirming The Assessment Order Passed By The Learned Assessing Officer. On The Facts & Circumstances Of The Case, The Learned Commissioner Of Income Tax (Appeals) Should Have Quashed, The Order Passed By Assessing Officer Or Atleast Should Have Deleted The Additions Made By The Assessing Officer.

For Appellant: Shri H.N. Kincha, CA
Section 133(6)Section 148Section 234BSection 68

…ITA No. 70/Bang/2023 M/s. The Hamlet, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2012-13 M/s. The Hamlet, No. 11, Kemwell House, The Income Tax Tumkur Road, Officer, Yeshwanthpur, Ward – 6(2)(4), Bangalore – 560 022. Bangalore. Vs. PAN: AAAFT6690D APPELLANT RESPONDENT Assessee by : Shri H.N. Kincha, CA : Shri D.K. Mishra, CIT - Revenue by DR Date of Hearing : 24-08-2023 Date of Pronouncement : 16-11-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of the order dat…

M/S. BHARAT ELECTRONICS LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX , LARGE PAYERS TAX UNIT, CIRCLE-1, , BANGALORE

In the result, the appeal filed by the assessee stands allowed

ITA 420/BANG/2023[2009-10]Status: DisposedITAT Bangalore20 Sept 2023AY 2009-10

Bench: Shri Chandra Poojari & Ms. Madhumita Royassessment Year : 2009-10 M/S. Bharat Electronics The Assistant Ltd., Commissioner Registered Office, Of Income Tax, Outer Ring Road, Ltu, Nagawara, Circle – 1, Bangalore – 560 045. Vs. Bangalore. Pan: Aaacb5985C Appellant Respondent Assessee By : Ms. Richa B, Ca & Shri Hemasundar P, Ca Revenue By : Dr. G. Manoj Kumar, Cit (Dr) Date Of Hearing : 12-09-2023 Date Of Pronouncement : 20-09-2023 Order Per Madhumita Roythe Instant Appeal Filed By The Assessee Is Directed Against The Order Dated 29.03.2023 Passed By The Nfac, Delhi Arising Out Of The Order Dated 28.03.2016 Passed By The Ld.Dcit, Large Tax Payers Unit, Circle – 1, Bangalore U/S. 143(3) R.W.S. 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) For A.Y. 2009-10 Whereby & Whereunder The Addition Made In The Reassessment Proceeding U/S. 148 Of The Act For The A.Y. 2009-10 Has Been Confirmed.

For Appellant: Ms. Richa B, CA &For Respondent: Dr. G. Manoj Kumar, CIT
Section 142(1)Section 143(2)Section 143(3)Section 148Section 14ASection 35

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year : 2009-10 M/s. Bharat Electronics The Assistant Ltd., Commissioner Registered Office, of Income Tax, Outer Ring Road, LTU, Nagawara, Circle – 1, Bangalore – 560 045. Vs. Bangalore. PAN: AAACB5985C APPELLANT RESPONDENT Assessee by : Ms. Richa B, CA & Shri Hemasundar P, CA Revenue by : Dr. G. Manoj Kumar, CIT (DR) Date of Hearing : 12-09-2023 Date of Pronouncement : 20-09-2023 ORDER PER MADHUMITA ROY, JUDICIAL MEMBER The instant appeal filed by the assessee…

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

ITA 232/IND/2021[2012-13]Status: DisposedITAT Indore24 Nov 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

…1 Surya Infraventure ITA 216 of 2021 and others IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.216, 217 & 232/Ind/2021 A.Y. 2010-11, 2011-12 & 2012-13 ACIT, Central-1, Indore :: Appellant Vs Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Respondent C.O. No.17 & 15/Ind/2022 (Arising out of ITA No.216 & 232/Ind/2021 A.Y. 2010-11 & 2012-13) Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Appellant Vs ACIT, Central-1, Indore l :: Respondent Assessee by Shri S. N. Agrawal & Shri B…

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

ITA 217/IND/2021[201-13]Status: DisposedITAT Indore24 Nov 2022

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

…1 Surya Infraventure ITA 216 of 2021 and others IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.216, 217 & 232/Ind/2021 A.Y. 2010-11, 2011-12 & 2012-13 ACIT, Central-1, Indore :: Appellant Vs Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Respondent C.O. No.17 & 15/Ind/2022 (Arising out of ITA No.216 & 232/Ind/2021 A.Y. 2010-11 & 2012-13) Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Appellant Vs ACIT, Central-1, Indore l :: Respondent Assessee by Shri S. N. Agrawal & Shri B…

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

ITA 216/IND/2021[2010-11]Status: DisposedITAT Indore24 Nov 2022AY 2010-11

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

…1 Surya Infraventure ITA 216 of 2021 and others IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.216, 217 & 232/Ind/2021 A.Y. 2010-11, 2011-12 & 2012-13 ACIT, Central-1, Indore :: Appellant Vs Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Respondent C.O. No.17 & 15/Ind/2022 (Arising out of ITA No.216 & 232/Ind/2021 A.Y. 2010-11 & 2012-13) Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Appellant Vs ACIT, Central-1, Indore l :: Respondent Assessee by Shri S. N. Agrawal & Shri B…

SHRI G VENKATESH vs. THE INCOME TAX OFFICER

The appeal stands dismissed

ITA/29/2018HC Karnataka13 Dec 2021

Bench: S.SUJATHA,S VISHWAJITH SHETTY

Section 143(1)Section 144Section 147Section 148Section 148(2)Section 260Section 260A

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE S.VISHWAJITH SHETTY I.T.A.No.29/2018 BETWEEN : SHRI G.VENKATESH # 199, 16TH MAIN, 4TH T BLOCK, JAYANAGAR, BENGALURU-560041, PAN: AFEPG1125R ...APPELLANT (BY SRI S.ANNAMALAI A/W SRI BHAIRAV KUTTAIAH, ADVS.) AND : THE INCOME TAX OFFICER WARD 4(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU-560095 …RESPONDENT (BY SRI DILEEP M., ADV. FOR SRI K.V.ARAVIND, ADV.) THIS INCO…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. SRI C GANGADHARA MURTHY , BANGALORE

In the result, the appeals filed by the Revenue for assessment years 2009-2010, 2010-2011 and 2011-2012 are allowed for statistical purposes

ITA 2399/BANG/2018[2011-12]Status: DisposedITAT Bangalore30 Nov 2021AY 2011-12

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.V.Chandrasekhar, AdvocateFor Respondent: Sri.Sumer Singh Meena, CIT-DR
Section 144Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.2397/Bang/2018 : Asst.Year 2009-2010 ITA No.2398/Bang/2018 : Asst.Year 2010-2011 ITA No.2399/Bang/2018 : Asst.Year 2011-2012 The Deputy Commissioner of Sri C Gangadhara Murthy Income-tax, Circle 6(2)(1) No.322, 3rd A Cross, 2nd Block v. Bangalore. 3rd Stage, Basaveshwaranagar Bangalore – 560 079 PAN : AGIPG2668N. (Appellant) (Respondent) Appellant by : Sri.V.Chandrasekhar, Advocate Respondent by : Sri.Sumer Singh Meena, CIT-DR Date of Pronouncement : 30.11.2021 Date of Hearing : 25…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. SRI C GANGADHARA MURTHY , BANGALORE

In the result, the appeals filed by the Revenue for assessment years 2009-2010, 2010-2011 and 2011-2012 are allowed for statistical purposes

ITA 2398/BANG/2018[2010-11]Status: DisposedITAT Bangalore30 Nov 2021AY 2010-11

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.V.Chandrasekhar, AdvocateFor Respondent: Sri.Sumer Singh Meena, CIT-DR
Section 144Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.2397/Bang/2018 : Asst.Year 2009-2010 ITA No.2398/Bang/2018 : Asst.Year 2010-2011 ITA No.2399/Bang/2018 : Asst.Year 2011-2012 The Deputy Commissioner of Sri C Gangadhara Murthy Income-tax, Circle 6(2)(1) No.322, 3rd A Cross, 2nd Block v. Bangalore. 3rd Stage, Basaveshwaranagar Bangalore – 560 079 PAN : AGIPG2668N. (Appellant) (Respondent) Appellant by : Sri.V.Chandrasekhar, Advocate Respondent by : Sri.Sumer Singh Meena, CIT-DR Date of Pronouncement : 30.11.2021 Date of Hearing : 25…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. SRI C GANGADHARA MURTHY , BANGALORE

In the result, the appeals filed by the Revenue for assessment years 2009-2010, 2010-2011 and 2011-2012 are allowed for statistical purposes

ITA 2397/BANG/2018[2009-10]Status: DisposedITAT Bangalore30 Nov 2021AY 2009-10

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.V.Chandrasekhar, AdvocateFor Respondent: Sri.Sumer Singh Meena, CIT-DR
Section 144Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.2397/Bang/2018 : Asst.Year 2009-2010 ITA No.2398/Bang/2018 : Asst.Year 2010-2011 ITA No.2399/Bang/2018 : Asst.Year 2011-2012 The Deputy Commissioner of Sri C Gangadhara Murthy Income-tax, Circle 6(2)(1) No.322, 3rd A Cross, 2nd Block v. Bangalore. 3rd Stage, Basaveshwaranagar Bangalore – 560 079 PAN : AGIPG2668N. (Appellant) (Respondent) Appellant by : Sri.V.Chandrasekhar, Advocate Respondent by : Sri.Sumer Singh Meena, CIT-DR Date of Pronouncement : 30.11.2021 Date of Hearing : 25…

ITO, MYSORE vs. P.H. CHANDRASHEKAR, MYSORE

In the result, the cross objection filed by the assessee is allowed and the appeal of the revenue is dismissed

ITA 1080/BANG/2015[2011-12]Status: DisposedITAT Bangalore24 Sept 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 22011-12

For Appellant: Shri Priyadarshi Mishra, D.RFor Respondent: Shri S.V. Ravishankar, A.R
Section 133ASection 147Section 148Section 39(4)Section 44ASection 47Section 6

…ITA No.1080/Bang/2015 & CO No.106/Bang/2017 P.H. Chandrashekar, Mysore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 22011-12 P.H. Chandrashekar ITO Ward-1(2) No.966, 7th Main, 3rd Stage Mysore Vs. Gokulam, Mysore PAN NO : ABJPH8220R APPELLANT RESPONDENT C.O. No.106/Bang/2017 (Arising out of ITA No.1080/Bang/2015) Assessment Year: 22011-12 P.H. Chandrashekar ITO Ward-1(2) No.966, 7th Main, 3rd Stage Vs. Mysore Gokulam, Mysore APPELLANT RESPONDENT Appellant by : Shri Priyadarshi Mishra, D.R. R…

SRI.VENKATARAMANAPPA ,BANGALORE vs. THE INCOME TAX OFFICER WARD-3(2)(3), BANGALORE

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 304/BANG/2018[2009-10]Status: DisposedITAT Bangalore17 Sept 2021AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2009-10

For Appellant: Shri Ravi Shankar, AdvocateFor Respondent: Smt. H. Kabila, Addl.CIT(DR)(ITAT), Bengaluru
Section 148Section 151

…+ IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2009-10 Sri Venkataramanappa, Vs. The Income Tax Officer, Kanminike Village, Ward 3(2)(3), Kengeri Hobli, Bangalore. Bangalore South Taluk, Bangalore – 560 039. PAN: BBAPV 2308C APPELLANT RESPONDENT Appellant by : Shri Ravi Shankar, Advocate Respondent by : Smt. H. Kabila, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.08.2021 Date of Pronouncement : 17.09.2021 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is d…

SRI.LAKSHMANA,BANGALORE vs. THE INCOME TAX OFFICER WARD-3(2)(3), BANGALORE

In the result, appeal by the assessee is allowed

ITA 382/BANG/2018[2009-10]Status: DisposedITAT Bangalore28 Jul 2021AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2009-10 Shri. Lakshmana, Vs. Ito, S/O. Late Chikkathimmaiah, Ward – 3(2)(3), Kanminike Village, Kengeri Hobli, Bengaluru. Bengaluru South Taluk Bengaluru – 560 039. Pan : Apppl 7076 K Appellant Respondent Appellant By : Shri. Ravishankar, Advocate Respondent By : Smt. R. Premi, Jcit(Dr)(Itat), Bengaluru Date Of Hearing : 20.07.2021 Date Of Pronouncement : 28.07.2021 O R D E R Per N.V. Vasudevanthis Is An Appeal By The Assessee Against The Order Dated 01.12.2017 Of Cit(A)-3, Bengaluru, Relating To Assessment Year 2009-10. The Assessee Raised Several Grounds Of Appeal. We Deem It Appropriate To Take Up For Consideration The Issue With Regard To The Validity Of The Order Of Reassessment Passed In This Case On The Ground That The Ao Has Not Disposed Off The Objections With Regard To Validity Of Reopening Of Assessment Under Section 148 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’) & The Action Of The Ao In This Regard Is Allegedly Contrary To The Law Laid Down By The Hon’Ble Supreme Court In The Case Of Gkn Page 2 Of 7

For Appellant: Shri. Ravishankar, AdvocateFor Respondent: Smt. R. Premi, JCIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148Section 2(14)Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment year : 2009-10 Shri. Lakshmana, Vs. ITO, S/o. Late Chikkathimmaiah, Ward – 3(2)(3), Kanminike Village, Kengeri Hobli, Bengaluru. Bengaluru South Taluk Bengaluru – 560 039. PAN : APPPL 7076 K APPELLANT RESPONDENT Appellant by : Shri. Ravishankar, Advocate Respondent by : Smt. R. Premi, JCIT(DR)(ITAT), Bengaluru Date of hearing : 20.07.2021 Date of Pronouncement : 28.07.2021 O R D E R Per N.V. Vasudevan, Vice President This is an appeal by the assessee against t…