20. In Principal Commissioner of Income Tax and Others v. Meeta Gutgutia Prop. Ferns

295 CTR 466High Court2017#4076 most cited

What is 20. In Principal Commissioner of Income Tax and Others v. Meeta Gutgutia Prop. Ferns authority for?

A statement made under Section 132(4) of the Income-tax Act, 1961, cannot, on its own, without corroborating material found during a search and seizure operation, empower the Assessing Officer to frame a block assessment.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Also referred to as

Pr. CIT v. Meeta Gutgutia · section 132(4) · incriminating material · block assessment · search and seizure · evidentiary value · retraction of statement · Kabul Chawla · Anand Kumar Jain

Sections most often in play

Section 133ASection 115BBESection 131Section 132Section 132(4)Section 143(3)Section 153ASection 153D

Issues it is cited on

section 153(a)(1)abatement of assessmentsection 132(2)section 132(1)(a)section 153a proceedingssection 250(1)section 158b(b)section 153(a)section 158bdsection 80hretraction of statementsection 158bb(1)

Judgments citing 20. In Principal Commissioner of Income Tax and Others v. Meeta Gutgutia Prop. Ferns

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. NISHA JAIN, KOTA

In the result, the appeal of the Revenue is dismissed with no orders as to cost

ITA 378/JPR/2024[2017-18]Status: DisposedITAT Jaipur05 Aug 2024AY 2017-18
For Appellant: Shri Mahendra Gargieya AdvFor Respondent: Shri A.S. Nehra, Addl. CIT-DR fu/kZkfjrh dh vksj ls@
Section 131

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Mk0 ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 378/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 The ACIT cuke Nisha Jain Vs. Central Circle E-15, Ballabh Bari Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABLPJ 8118L vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT-DR fu/kZkfjrh dh vksj ls@Assessee by : Shri Mahendra Gargieya Adv Shri Hemang Garg…

M/S. MUKKA PROTEINS LIMITED (FORMERLY KNOW AS MUKKA SEA FOOD INDUSTRIES LTD., ),MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , MANGALURU

In the result, appeals of the assessee in ITA Nos

ITA 431/BANG/2024[2013-14]Status: DisposedITAT Bangalore03 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri Narendra Sharma, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132Section 132(4)Section 153ASection 153DSection 234A

…o incriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court in the case of Kabul Chawla (supra) and Pr. CIT v. Meeta Gutgutia [2017] 82 taxmann.com 287/248 Taxman 384/395 ITR 526/295 CTR 466. [Emphasis in bold and underline supplied] (vi) Honourable Delhi High Court in the case of Pr. CIT v. Anand Kumar Jain [2021] 432 ITR 384 held as under: “This statement certainly has the evidentiary value and relevance as contemplated under the explanation to section 132(4) of the Act. However, this statement cannot, on a standalone basis, witho…

M/S. KESAR MARBLE AND GRANITES LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3) , BANGALORE

ITA 382/BANG/2024[2018-19]Status: DisposedITAT Bangalore03 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

Section 132Section 153(1)Section 153ASection 153C

…o incriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court in the case of Kabul Chawla (supra) and Pr. CIT v. Meeta Gutgutia [2017] 82 taxmann.com 287/248 Taxman 384/395 ITR 526/295 CTR 466. (vi) [Emphasis in bold and underline supplied] Honourable Delhi High Court in the case of Pr. CIT v. Anand Kumar Jain [2021] 432 ITR 384 held as under: “This statement certainly has the evidentiary value and relevance as contemplated under the explanation to section 132(4) of the Act. However, this statement cannot, on a standalone basis, withou…

M/S. KESAR MARBLE AND GRANITES LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

ITA 376/BANG/2024[2017-18]Status: DisposedITAT Bangalore03 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 132Section 153(1)Section 153ASection 153C

…o incriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court in the case of Kabul Chawla (supra) and Pr. CIT v. Meeta Gutgutia [2017] 82 taxmann.com 287/248 Taxman 384/395 ITR 526/295 CTR 466. (vi) [Emphasis in bold and underline supplied] Honourable Delhi High Court in the case of Pr. CIT v. Anand Kumar Jain [2021] 432 ITR 384 held as under: “This statement certainly has the evidentiary value and relevance as contemplated under the explanation to section 132(4) of the Act. However, this statement cannot, on a standalone basis, withou…

M/S. KESAR MARBLE AND GRANITES LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

ITA 375/BANG/2024[2016-17]Status: DisposedITAT Bangalore03 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

Section 132Section 153(1)Section 153ASection 153C

…o incriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court in the case of Kabul Chawla (supra) and Pr. CIT v. Meeta Gutgutia [2017] 82 taxmann.com 287/248 Taxman 384/395 ITR 526/295 CTR 466. (vi) Honourable Delhi High Court in the case of Pr. CIT v. Anand Kumar Jain [2021] 432 ITR 384 held as under: “This statement certainly has the evidentiary value and relevance as contemplated under the explanation to section 132(4) of the Act. However, this statement cannot, on a standalone basis, without reference to any other material discover…

M/S. KESAR MARBLE AND GRANITES LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3) , BANGALORE

ITA 374/BANG/2024[2015-16]Status: DisposedITAT Bangalore03 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

Section 132Section 153(1)Section 153ASection 153C

…o incriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court in the case of Kabul Chawla (supra) and Pr. CIT v. Meeta Gutgutia [2017] 82 taxmann.com 287/248 Taxman 384/395 ITR 526/295 CTR 466. (vi) [Emphasis in bold and underline supplied] Honourable Delhi High Court in the case of Pr. CIT v. Anand Kumar Jain [2021] 432 ITR 384 held as under: “This statement certainly has the evidentiary value and relevance as contemplated under the explanation to section 132(4) of the Act. However, this statement cannot, on a standalone basis, withou…

M/S. KESAR MARBLE AND GRANITES LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

ITA 373/BANG/2024[2014-15]Status: DisposedITAT Bangalore03 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

Section 132Section 153(1)Section 153ASection 153C

…o incriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court in the case of Kabul Chawla (supra) and Pr. CIT v. Meeta Gutgutia [2017] 82 taxmann.com 287/248 Taxman 384/395 ITR 526/295 CTR 466. [Emphasis in bold and underline supplied] (vi) Honourable Delhi High Court in the case of Pr. CIT v. Anand Kumar Jain [2021] 432 ITR 384 held as under: “This statement certainly has the evidentiary value and relevance as contemplated under the explanation to section 132(4) of the Act. However, this statement cannot, on a standalone basis, withou…

PEGASUS INTEGRATED SYSTEMS (P) LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-13, NEW DELHI

In the result the appeal of the assessee in ITA No

ITA 1469/DEL/2022[2013-14]Status: DisposedITAT Delhi01 Feb 2023AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri T.P. Kipgen, CIT- DR
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69C

…o incriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court in the case of Kabul Chawla (supra) and Pr. CIT v. Meeta Gutgutia [2017] 82 taxmann.com 287/248 Taxman 384/395 ITR 526/295 CTR 466 (Delhi)....” 21. Again, in the case of Agson Global (P) Ltd 134 taxmann.com, the Hon'ble Delhi High Court held as under: "11. Therefore, having regard to the aforesaid observations made in Kabul Chawla case (supra) the only aspect that the Tribunal had to examine was whether the statement made by Mr Arpesh Garg, Managing Director of the assesse…

M/S. TRISHUL BUILDTECH & INFRASTRUCTURES PVT. LTD.,,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, assessee’s appeals are partly allowed

ITA 109/BANG/2022[2018-19]Status: DisposedITAT Bangalore14 Nov 2022AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R
Section 250

…ITA Nos.107 to 109/Bang/2022 M/s. Trishul Buildtech & Infrastructures Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.107 to 109/Bang/2022 Assessment Year: 2016-17 to 2018-19 M/s. Trishul Buildtech & Deputy Commissioner Infrastructures Pvt. Ltd. of Income-tax No.2/55/1, Outer Ring Road Central Circle-2(2) Opp. Lumbini Garen, Veeranna Bengaluru Vs. Palya Nagavara, Bengaluru 560 045 PAN NO : AADCT3672P APPELLANT RESPONDENT Appellant by : Shri A. Shankar, Senior Advocate Responde…

M/S. TRISHUL BUILDTECH & INFRASTRUCTURES PVT. LTD.,,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, assessee’s appeals are partly allowed

ITA 108/BANG/2022[2017-18]Status: DisposedITAT Bangalore14 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R
Section 250

…ITA Nos.107 to 109/Bang/2022 M/s. Trishul Buildtech & Infrastructures Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.107 to 109/Bang/2022 Assessment Year: 2016-17 to 2018-19 M/s. Trishul Buildtech & Deputy Commissioner Infrastructures Pvt. Ltd. of Income-tax No.2/55/1, Outer Ring Road Central Circle-2(2) Opp. Lumbini Garen, Veeranna Bengaluru Vs. Palya Nagavara, Bengaluru 560 045 PAN NO : AADCT3672P APPELLANT RESPONDENT Appellant by : Shri A. Shankar, Senior Advocate Responde…

M/S. TRISHUL BUILDTECH & INFRASTRUCTURES PVT. LTD.,,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, assessee’s appeals are partly allowed

ITA 107/BANG/2022[2016-17]Status: DisposedITAT Bangalore14 Nov 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R
Section 250

…ITA Nos.107 to 109/Bang/2022 M/s. Trishul Buildtech & Infrastructures Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.107 to 109/Bang/2022 Assessment Year: 2016-17 to 2018-19 M/s. Trishul Buildtech & Deputy Commissioner Infrastructures Pvt. Ltd. of Income-tax No.2/55/1, Outer Ring Road Central Circle-2(2) Opp. Lumbini Garen, Veeranna Bengaluru Vs. Palya Nagavara, Bengaluru 560 045 PAN NO : AADCT3672P APPELLANT RESPONDENT Appellant by : Shri A. Shankar, Senior Advocate Responde…

SRI RATHAN BABULAL LATH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

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

ITA 157/BANG/2020[2009-10]Status: DisposedITAT Bangalore05 Aug 2022AY 2009-10

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

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri Vilas V. Shinde, D.R
Section 132Section 153A

…ITA No.157/Bang/2020 Sri Rathan Babulal Lath, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2009-10 Sri Rathan Babulal Lath P-22, Golden Enclave Deputy Commissioner of Old Airport Road Income-tax Vs. Bengaluru 560 017 Central Circle-1(4) Bengaluru PAN NO : AABPL0986F APPELLANT RESPONDENT Appellant by : Shri V. Srinivasan, A.R. Respondent by : Shri Vilas V. Shinde, D.R. Date of Hearing : 30.06.2022 Date of Pronouncement : 05.08.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER:…

DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE- 1(3), BANGALORE vs. SHRI. T. NADAKRISHNA, BANGALORE

In the result, assessee’s appeal in ITA No

ITA 575/BANG/2020[2007-08]Status: DisposedITAT Bangalore27 May 2022AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 132Section 153ASection 37(1)Section 40A(3)

…ITA Nos.1658 to 1661/Bang/2018, ITA No.127/Bang/2020 & ITA 575/Bang/2020 M/s. SPR Spirits Pvt. Ltd., Bangalore & T. Nadakrishna, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1658 to 1661/Bang/2018 Assessment Year: 2007-08 & 2008-09 to 2011-12 respectively M/s. SPR Spirits Pvt. Ltd. (Formerly known as SPR Group Holdings Pvt. Ltd.) Deputy Commissioner of 8th Cross, H. Siddaiah Road Income-tax Vs. Wilson Garden Central Circle-1(3) Bengaluru 560 027 Bangalore PAN NO : AAECS2377M APPELLANT RESPON…

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

In the result, assessee’s appeal in ITA No

ITA 127/BANG/2020[2007-08]Status: DisposedITAT Bangalore27 May 2022AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 132Section 153ASection 37(1)Section 40A(3)

…ITA Nos.1658 to 1661/Bang/2018, ITA No.127/Bang/2020 & ITA 575/Bang/2020 M/s. SPR Spirits Pvt. Ltd., Bangalore & T. Nadakrishna, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1658 to 1661/Bang/2018 Assessment Year: 2007-08 & 2008-09 to 2011-12 respectively M/s. SPR Spirits Pvt. Ltd. (Formerly known as SPR Group Holdings Pvt. Ltd.) Deputy Commissioner of 8th Cross, H. Siddaiah Road Income-tax Vs. Wilson Garden Central Circle-1(3) Bengaluru 560 027 Bangalore PAN NO : AAECS2377M APPELLANT RESPON…

M/S SPR SPIRITS PVT. LTD.,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1 (3) , BENGALURU

In the result, assessee’s appeal in ITA No

ITA 1661/BANG/2018[2011-12]Status: DisposedITAT Bangalore27 May 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 132Section 153ASection 37(1)Section 40A(3)

…ITA Nos.1658 to 1661/Bang/2018, ITA No.127/Bang/2020 & ITA 575/Bang/2020 M/s. SPR Spirits Pvt. Ltd., Bangalore & T. Nadakrishna, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1658 to 1661/Bang/2018 Assessment Year: 2007-08 & 2008-09 to 2011-12 respectively M/s. SPR Spirits Pvt. Ltd. (Formerly known as SPR Group Holdings Pvt. Ltd.) Deputy Commissioner of 8th Cross, H. Siddaiah Road Income-tax Vs. Wilson Garden Central Circle-1(3) Bengaluru 560 027 Bangalore PAN NO : AAECS2377M APPELLANT RESPON…

M/S SPR SPIRITS PVT. LTD.,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1 (3) , BENGALURU

In the result, assessee’s appeal in ITA No

ITA 1660/BANG/2018[2010-11]Status: DisposedITAT Bangalore27 May 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 132Section 153ASection 37(1)Section 40A(3)

…ITA Nos.1658 to 1661/Bang/2018, ITA No.127/Bang/2020 & ITA 575/Bang/2020 M/s. SPR Spirits Pvt. Ltd., Bangalore & T. Nadakrishna, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1658 to 1661/Bang/2018 Assessment Year: 2007-08 & 2008-09 to 2011-12 respectively M/s. SPR Spirits Pvt. Ltd. (Formerly known as SPR Group Holdings Pvt. Ltd.) Deputy Commissioner of 8th Cross, H. Siddaiah Road Income-tax Vs. Wilson Garden Central Circle-1(3) Bengaluru 560 027 Bangalore PAN NO : AAECS2377M APPELLANT RESPON…

M/S SPR SPIRITS PVT.LTD. ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1 (3) , BENGALURU

In the result, assessee’s appeal in ITA No

ITA 1659/BANG/2018[2009-10]Status: DisposedITAT Bangalore27 May 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 132Section 153ASection 37(1)Section 40A(3)

…ITA Nos.1658 to 1661/Bang/2018, ITA No.127/Bang/2020 & ITA 575/Bang/2020 M/s. SPR Spirits Pvt. Ltd., Bangalore & T. Nadakrishna, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1658 to 1661/Bang/2018 Assessment Year: 2007-08 & 2008-09 to 2011-12 respectively M/s. SPR Spirits Pvt. Ltd. (Formerly known as SPR Group Holdings Pvt. Ltd.) Deputy Commissioner of 8th Cross, H. Siddaiah Road Income-tax Vs. Wilson Garden Central Circle-1(3) Bengaluru 560 027 Bangalore PAN NO : AAECS2377M APPELLANT RESPON…

M/S SPR SPIRITS PVT. LTD.,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1 (3), BENGALURU

In the result, assessee’s appeal in ITA No

ITA 1658/BANG/2018[2008-09]Status: DisposedITAT Bangalore27 May 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 132Section 153ASection 37(1)Section 40A(3)

…ITA Nos.1658 to 1661/Bang/2018, ITA No.127/Bang/2020 & ITA 575/Bang/2020 M/s. SPR Spirits Pvt. Ltd., Bangalore & T. Nadakrishna, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1658 to 1661/Bang/2018 Assessment Year: 2007-08 & 2008-09 to 2011-12 respectively M/s. SPR Spirits Pvt. Ltd. (Formerly known as SPR Group Holdings Pvt. Ltd.) Deputy Commissioner of 8th Cross, H. Siddaiah Road Income-tax Vs. Wilson Garden Central Circle-1(3) Bengaluru 560 027 Bangalore PAN NO : AAECS2377M APPELLANT RESPON…

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/380/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF SEPTEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.322/2018 c/w I.T.A.No.323/2018, I.T.A.No.324/2018, I.T.A.No.354/2018, I.T.A.No.355/2018, I.T.A.No.380/2018, I.T.A.No.381/2018, I.T.A.No.382/2018, I.T.A.No.383/2018, I.T.A.No.384/2018, I.T.A.No.385/2018, I.T.A.No.197/2021, I.T.A.No.198/2021 & I.T.A.No.199/2021 IN I.T.A.No.322/2018: BETWEEN : 1 . PR. COMMISSIONER OF INCOME TAX (CENTRAL), QUEENS ROAD, BANGALORE. 2 . THE DEPUTY COMMISSIONER…

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/385/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF SEPTEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.322/2018 c/w I.T.A.No.323/2018, I.T.A.No.324/2018, I.T.A.No.354/2018, I.T.A.No.355/2018, I.T.A.No.380/2018, I.T.A.No.381/2018, I.T.A.No.382/2018, I.T.A.No.383/2018, I.T.A.No.384/2018, I.T.A.No.385/2018, I.T.A.No.197/2021, I.T.A.No.198/2021 & I.T.A.No.199/2021 IN I.T.A.No.322/2018: BETWEEN : 1 . PR. COMMISSIONER OF INCOME TAX (CENTRAL), QUEENS ROAD, BANGALORE. 2 . THE DEPUTY COMMISSIONER…

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