294 (SC) 3. CIT, Central Circle v. D.G. Gopala. Gowda

68 Taxmann.com 148High Court2016#18501 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2016 to 2025.

Judgments citing 294 (SC) 3. CIT, Central Circle v. D.G. Gopala. Gowda

The Pr. Commissioner of Income-Tax vs. M/S. Te Connectivity India Pvt. Ltd

Accordingly dispose of the appeal as allowed

ITA/53/2024HC Karnataka05 Jun 2025

Bench: ACTING CHIEF JUSTICE,S RACHAIAH

Section 143(2)Section 143(3)Section 144C(13)Section 260ASection 263Section 40

…- 1 - ITA No.53 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF JUNE, 2025 PRESENT THE HON'BLE MR V KAMESWAR RAO, ACTING CHIEF JUSTICE AND THE HON'BLE MR JUSTICE S RACHAIAH ITA NO. 53 OF 2024 BETWEEN: 1 . THE PR. COMMISSIONER OF INCOME-TAX, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU - 560 095. 2 . THE PR. COMMISSIONER OF INCOME TAX-2, PRESENT ADDRESS, DCIT, CIRCLE-7(1)(1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU - 560 095. ...APPELLANTS (BY SRI. SUSHAL TIWARI N, ADVOCATE) AND: M/S. TE C…

M/S. Coretech Ventures (Bangalore) Private Limited, Bangalore vs. The Principal Commissioner of Income Tax, Bengaluru-2, Bangalore

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

ITA 746/BANG/2021[2016-17]Status: DisposedITAT Bangalore29 Jul 2022AY 2016-17

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2016-17 M/S. Coretech Ventures (Bangalore) Pvt. Ltd., The Principal Divyasree Chambers’ Commissioner Of Wing-A, O Shaugnessy Income Tax, Road, Bengaluru – 2, Langford Town, Vs. Bengaluru. Bangalore – 560 025. Pan: Aafcc2775E Appellant Respondent : Shri V. Chandrashekar, Assessee By Advocate : Shri V.S. Chakrapani, Cit- Revenue By Dr Date Of Hearing : 01-06-2022 Date Of Pronouncement : 29-07-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Order Dated 30/03/2021 Passed By Ld.Pcit, Bangalore -2 U/S. 263 Of The Act For A.Y. 2016-17 On Following Grounds Of Appeal: “1. The Order Of Revision Passed By The Learned Principal Commissioner Of Income Tax, Bengaluru -2, Bengaluru, Under Section 263 Of The Act Dated 30/03/2021, In So Far As It Is Against The Appellant Is Opposed To Law, Weight Of Evidence, Probabilities, Facts & Circumstances Of The Appellant'S Case.

For Respondent: Shri V. Chandrashekar
Section 143Section 263Section 80Section 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2016-17 M/s. Coretech Ventures (Bangalore) Pvt. Ltd., The Principal Divyasree Chambers’ Commissioner of Wing-A, O Shaugnessy Income Tax, Road, Bengaluru – 2, Langford Town, Vs. Bengaluru. Bangalore – 560 025. PAN: AAFCC2775E APPELLANT RESPONDENT : Shri V. Chandrashekar, Assessee by Advocate : Shri V.S. Chakrapani, CIT- Revenue by DR Date of Hearing : 01-06-2022 Date of Pronouncement : 29-07-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is…

Ramanamurthy Mathod Srinivasmurthy, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(1), Bangalore

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

ITA 281/BANG/2022[2017-18]Status: DisposedITAT Bangalore11 Jul 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2017-18

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 263

…ITA No.281/Bang/2022 Ramanamurthy Mathod Srinivasmurthy, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2017-18 Ramanamurthy Mathod Srinivasmurthy T-306, III Floor, Suraj Plaza, Deputy Commissioner of 8th F Main, III Block, Jayanagar Vs. Income-tax Bangalore 560 011 Circle-2(1) Bangalore PAN NO : ADFPS2042E APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing : 11.07.2022 Date of Pronouncement : 11.07.2022 O R…

ACIT 1(3)(1), Mumbai vs. Reliance Money Infrastructure Ltd, Mumbai

In the result, the appeal of the assessee is allowed

ITA 2300/MUM/2019[2012-13]Status: DisposedITAT Mumbai18 Mar 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadaleacit 1(3)(1) Vs. Reliance Money Rm No. 540, 5Th Floor, Infrastructure Ltd., Aayakar Bhavan, Mk 7Th Floor, B Wing, Road, Mumbai. Trade World, Kamla Mills Compound, Sb Marg Lower Parel, Mumbai - 400013 Pan/Gir No. : Aadcr2730G Appellant .. Respondent Appellant By : Shri Bharat Andhale, Dr Respondent By : Shri Jitendra Sanghavi, Ar Date Of Hearing 28.01.2021 Date Of Pronouncement 18.03.2021 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Appeal Is Filed By The Revenue Against The Order Of The Commissioner Of Income Tax (Appeals) -3, Mumbai, Passed U/S. 143(3) R.W.S 263 & 250 Of The Income Tax Act, 1961. The Revenue Has Raised The Following Grounds:

For Appellant: Shri Bharat Andhale, DRFor Respondent: Shri Jitendra Sanghavi, AR
Section 143(3)Section 260ASection 263Section 27Section 271(1)(c)Section 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ACIT 1(3)(1) Vs. Reliance Money Rm No. 540, 5th Floor, Infrastructure Ltd., Aayakar Bhavan, MK 7th Floor, B Wing, Road, Mumbai. Trade World, Kamla Mills Compound, SB Marg Lower Parel, Mumbai - 400013 PAN/GIR No. : AADCR2730G Appellant .. Respondent Appellant by : Shri Bharat Andhale, DR Respondent by : Shri Jitendra Sanghavi, AR Date of Hearing 28.01.2021 Date of Pronouncement 18.03.2021 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The appeal is filed by the revenue aga…

Msource(India) Private Limited, Bangalore vs. CIT, Bangalore

In the result, the appeal filed by the assessee-company is dismissed

ITA 748/BANG/2014[2008-09]Status: DisposedITAT Bangalore22 Apr 2016AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raom/S. Msource E (India) Pvt. Ltd. Bagmane World Technology Centre, Block B, 1St Floor, Kr Puram, Marathalli Orr, Doddenekundi, Bangalore-560048. … Appellant Pan: Aaccm2097G Vs. Commissioner Of Income-Tax, Bangalore-Iii, Bangalore. … Respondent

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri G.R.Reddy, CIR(DR)
Section 143(3)Section 263Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M/s. Msource E (India) Pvt. Ltd. Bagmane World Technology Centre, Block B, 1st floor, KR PUram, Marathalli ORR, Doddenekundi, Bangalore-560048. … Appellant PAN: AACCM2097G Vs. Commissioner of Income-tax, Bangalore-III, Bangalore. … Respondent Appellant by : Shri Padamchand Khincha, CA. Respondent by : Shri G.R.Reddy, CIR(DR). Date of hearing : 09/03/2016 Date of pronouncement : 22/04/2016 O R D E R Per INTURI RAMA RAO, AM : This is an appeal filed by the assessee-c…

294 (SC) 3. CIT, Central Circle v. D.G. Gopala. Gowda (68 Taxmann.com 148) — Cited in 5 Judgments | BharatTax