CIT v. IBC Knowledge Park (P.) Ltd.

385 ITR 346High Court2016#198 most cited

What is CIT v. IBC Knowledge Park (P.) Ltd. authority for?

A statement made by an assessee under Section 131 during search proceedings, without any corroborating incriminating material found during the search, cannot solely constitute incriminating evidence for making additions in assessments under Section 153A or 153C.

371

judgments rely on this decision, according to BharatTax’s citation analysis of 367,541 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. IBC Knowledge Park · IBC Knowledge Park · 385 ITR 346 · section 153A · section 153C · section 131 statement · incriminating material · search assessment · additions without evidence · completed assessments · undisclosed income

Also reported as

69 Taxmann.com 108287 CTR 261

Sections most often in play

Section 153ASection 143(3)Section 132Section 132(4)Section 153CSection 131Section 132ASection 69
Read the full judgment

Issues it is cited on

section 158bdsection 153a proceedingssection 158b(b)section 158bb(1)section 158bbsection 153(a)jdasection 153c(1)documents seizedsection 158bsection 158section 153a(1)

Judgments citing CIT v. IBC Knowledge Park (P.) Ltd.

ACIT, CC-4, Jaipur vs. Shri Mukesh Jain, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 162/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…ka HC) ix. Pr. CIT v. Dipak Jashvantlal Panchal [2017] 88 taxmann.com 611/397 ITR 153 (Gujarat HC) x. Pr. CIT v. Saumya Construction (P.) Ltd. [2017] 81 taxmann.com 292/387 ITR 529 (Gujarat HC) xi. CIT v. IBC Knowledge Park (P.) Ltd. [2016] 69 taxmann.com 108/385 ITR 346 (Karnataka HC) xii. Pr. CIT v. Devangi [2017] 88 taxmann.com 610/394 ITR 184 (Gujarat HC) 31. The only High Courts which gave the contrary judgments were the Hon'ble Allahabad High Court in the case of CIT v. Raj Kumar Arora [2014] 52 taxmann.com 172/367 ITR 517 and the Hon'ble Kerala High Court in the cases of E.N. Gopakumar v. CIT (Central) […

ACIT, CC-4, Jaipur vs. Shri Mukesh Jain, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 161/JPR/2020[2010-11]Status: DisposedITAT Jaipur26 Sept 2022AY 2010-11

…ka HC) ix. Pr. CIT v. Dipak Jashvantlal Panchal [2017] 88 taxmann.com 611/397 ITR 153 (Gujarat HC) x. Pr. CIT v. Saumya Construction (P.) Ltd. [2017] 81 taxmann.com 292/387 ITR 529 (Gujarat HC) xi. CIT v. IBC Knowledge Park (P.) Ltd. [2016] 69 taxmann.com 108/385 ITR 346 (Karnataka HC) xii. Pr. CIT v. Devangi [2017] 88 taxmann.com 610/394 ITR 184 (Gujarat HC) 31. The only High Courts which gave the contrary judgments were the Hon'ble Allahabad High Court in the case of CIT v. Raj Kumar Arora [2014] 52 taxmann.com 172/367 ITR 517 and the Hon'ble Kerala High Court in the cases of E.N. Gopakumar v. CIT (Central) […

ACIT, CC-4, Jaipur vs. Smt. Sangeeta Mantri, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 160/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…ka HC) ix. Pr. CIT v. Dipak Jashvantlal Panchal [2017] 88 taxmann.com 611/397 ITR 153 (Gujarat HC) x. Pr. CIT v. Saumya Construction (P.) Ltd. [2017] 81 taxmann.com 292/387 ITR 529 (Gujarat HC) xi. CIT v. IBC Knowledge Park (P.) Ltd. [2016] 69 taxmann.com 108/385 ITR 346 (Karnataka HC) xii. Pr. CIT v. Devangi [2017] 88 taxmann.com 610/394 ITR 184 (Gujarat HC) 31. The only High Courts which gave the contrary judgments were the Hon'ble Allahabad High Court in the case of CIT v. Raj Kumar Arora [2014] 52 taxmann.com 172/367 ITR 517 and the Hon'ble Kerala High Court in the cases of E.N. Gopakumar v. CIT (Central) […

ACIT, CC-4, Jaipur vs. Smt. Asha Jain, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 159/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…ka HC) ix. Pr. CIT v. Dipak Jashvantlal Panchal [2017] 88 taxmann.com 611/397 ITR 153 (Gujarat HC) x. Pr. CIT v. Saumya Construction (P.) Ltd. [2017] 81 taxmann.com 292/387 ITR 529 (Gujarat HC) xi. CIT v. IBC Knowledge Park (P.) Ltd. [2016] 69 taxmann.com 108/385 ITR 346 (Karnataka HC) xii. Pr. CIT v. Devangi [2017] 88 taxmann.com 610/394 ITR 184 (Gujarat HC) 31. The only High Courts which gave the contrary judgments were the Hon'ble Allahabad High Court in the case of CIT v. Raj Kumar Arora [2014] 52 taxmann.com 172/367 ITR 517 and the Hon'ble Kerala High Court in the cases of E.N. Gopakumar v. CIT (Central) […

ACIT, CC-4, Jaipur vs. Smt. Sunita Agarwal, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 156/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…ka HC) ix. Pr. CIT v. Dipak Jashvantlal Panchal [2017] 88 taxmann.com 611/397 ITR 153 (Gujarat HC) x. Pr. CIT v. Saumya Construction (P.) Ltd. [2017] 81 taxmann.com 292/387 ITR 529 (Gujarat HC) xi. CIT v. IBC Knowledge Park (P.) Ltd. [2016] 69 taxmann.com 108/385 ITR 346 (Karnataka HC) xii. Pr. CIT v. Devangi [2017] 88 taxmann.com 610/394 ITR 184 (Gujarat HC) 31. The only High Courts which gave the contrary judgments were the Hon'ble Allahabad High Court in the case of CIT v. Raj Kumar Arora [2014] 52 taxmann.com 172/367 ITR 517 and the Hon'ble Kerala High Court in the cases of E.N. Gopakumar v. CIT (Central) […

ACIT, CC-4, Jaipur vs. Shri Mukut Behari Agarwal, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 153/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…ka HC) ix. Pr. CIT v. Dipak Jashvantlal Panchal [2017] 88 taxmann.com 611/397 ITR 153 (Gujarat HC) x. Pr. CIT v. Saumya Construction (P.) Ltd. [2017] 81 taxmann.com 292/387 ITR 529 (Gujarat HC) xi. CIT v. IBC Knowledge Park (P.) Ltd. [2016] 69 taxmann.com 108/385 ITR 346 (Karnataka HC) xii. Pr. CIT v. Devangi [2017] 88 taxmann.com 610/394 ITR 184 (Gujarat HC) 31. The only High Courts which gave the contrary judgments were the Hon'ble Allahabad High Court in the case of CIT v. Raj Kumar Arora [2014] 52 taxmann.com 172/367 ITR 517 and the Hon'ble Kerala High Court in the cases of E.N. Gopakumar v. CIT (Central) […

ACIT, CC-4, Jaipur vs. Shri Mukut Behari Agarwal, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 152/JPR/2020[2010-11]Status: DisposedITAT Jaipur26 Sept 2022AY 2010-11

…ka HC) ix. Pr. CIT v. Dipak Jashvantlal Panchal [2017] 88 taxmann.com 611/397 ITR 153 (Gujarat HC) x. Pr. CIT v. Saumya Construction (P.) Ltd. [2017] 81 taxmann.com 292/387 ITR 529 (Gujarat HC) xi. CIT v. IBC Knowledge Park (P.) Ltd. [2016] 69 taxmann.com 108/385 ITR 346 (Karnataka HC) xii. Pr. CIT v. Devangi [2017] 88 taxmann.com 610/394 ITR 184 (Gujarat HC) 31. The only High Courts which gave the contrary judgments were the Hon'ble Allahabad High Court in the case of CIT v. Raj Kumar Arora [2014] 52 taxmann.com 172/367 ITR 517 and the Hon'ble Kerala High Court in the cases of E.N. Gopakumar v. CIT (Central) […

M/S. Dharam Impex, Surat vs. The Dy. CIT, Central Circle-4, Surat

In the result, the appeal of the assessee for AY 2008-09 in ITA No

ITA 1580/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

Section 144Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपीलसं./IT(SS)A Nos.288 to 293/AHD/2017 ("नधा"रणवष" / Assessment Years: (2009-10 to 2014-15) (Physical Court Hearing) M/s Kangan Jewels Pvt. Ltd. Deputy Commissioner of C/o 106, Saryu Chambers, Income-tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCK 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./IT(SS)A Nos.306 to 311/AHD/2017 ("नधा"रणवष" / Assessment Years: (2008-09 to 2013-14) आयकर अपीलसं./ITA Nos.1579/AHD/2017 ("नधा"रणवष" / Asse…

M/S. Maniprabha Impex Pvt. Ltd., Surat vs. The Dy. CIT, Central Circle-4, Surat

In the result, the appeal of the assessee for AY 2008-09 in ITA No

ITA 1579/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

Section 144Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपीलसं./IT(SS)A Nos.288 to 293/AHD/2017 ("नधा"रणवष" / Assessment Years: (2009-10 to 2014-15) (Physical Court Hearing) M/s Kangan Jewels Pvt. Ltd. Deputy Commissioner of C/o 106, Saryu Chambers, Income-tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCK 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./IT(SS)A Nos.306 to 311/AHD/2017 ("नधा"रणवष" / Assessment Years: (2008-09 to 2013-14) आयकर अपीलसं./ITA Nos.1579/AHD/2017 ("नधा"रणवष" / Asse…

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

…urisdiction u/s.153A of the Act, is bad in law and consequently, the impugned assessment framed requires to be to be cancelled having regard to the ratio of the decision of the Hon'ble Karnataka High Court in the case of IBC KNOWLEDGE PARK LIMITED reported in 385 ITR 346 (Karn) 3. Without prejudice to above, the learned CIT(A] ought to have followed the order of the Hon'ble ITAT in the appellant's own case in ITA No.355/Bang/2017 dated 15/06/2018 in original assessment proceedings and deleted the addition made in the order passed u/s. 153A of the Act, under the facts and in the circumstances of the appellant's c…

Sri.Dinakara Suvarna vs. Deputy Commissioner of Income Tax

In the result, the following:

ITA/16/2015HC Karnataka08 Jul 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

Section 132Section 143(2)Section 147Section 148Section 260Section 69B

…I.T.A No.16/2015 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF JULY 2022 PRESENT THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON’BLE MR. JUSTICE C.M. POONACHA I.T.A NO.16 OF 2015 BETWEEN: SRI. DINAKARA SUVARNA 1-34-3017/1 PROP. BALAJI CONSTRUCTIONS SHESHAPPA COMPOUND ASHOK NAGAR MANGALORE-575 006 .…APPELLANT (BY SHRI. V. CHANDRASEKHAR FOR SHRI. M. LAVA, ADVOCATES) AND: DEPUTY COMMISSIONER OF INCOM…

M/S. Century Bangalore City Centre Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

In the result, the appeals of the assessee are partly allowed

ITA 357/BANG/2020[2014-15]Status: DisposedITAT Bangalore21 Jun 2022AY 2014-15

Bench: Shri N.V. Vasudevanand Ms. Padmavathy S

For Appellant: Shri. R. Ramakrishnan, CAFor Respondent: Shri. Praveen Karanth, CIT(DR)(ITAT), Bengaluru
Section 131Section 132Section 153C

…. For arriving at such a satisfaction, it is necessary for the AO to prima facie spell out the nature of seized documents and how it pertains, belongs to or relates to the assessee. Before the Hon’ble High Court of Karnataka in the case of IBC Knowledge Park, 385 ITR 346 [Kar] the issue for consideration and adjudication was whether the Tribunal was right in holding that it was not necessary to record a satisfaction to the effect that seized material shows undisclosed income. While deciding this issue, the High Court came to the conclusion at para 50 thereof, that “the detection of seized material leading to an i…

M/S. Century Bangalore City Centre Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

In the result, the appeals of the assessee are partly allowed

ITA 356/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jun 2022AY 2013-14

Bench: Shri N.V. Vasudevanand Ms. Padmavathy S

For Appellant: Shri. R. Ramakrishnan, CAFor Respondent: Shri. Praveen Karanth, CIT(DR)(ITAT), Bengaluru
Section 131Section 132Section 153C

…. For arriving at such a satisfaction, it is necessary for the AO to prima facie spell out the nature of seized documents and how it pertains, belongs to or relates to the assessee. Before the Hon’ble High Court of Karnataka in the case of IBC Knowledge Park, 385 ITR 346 [Kar] the issue for consideration and adjudication was whether the Tribunal was right in holding that it was not necessary to record a satisfaction to the effect that seized material shows undisclosed income. While deciding this issue, the High Court came to the conclusion at para 50 thereof, that “the detection of seized material leading to an i…

M/S. Century Bangalore City Centre Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

In the result, the appeals of the assessee are partly allowed

ITA 355/BANG/2020[2012-13]Status: DisposedITAT Bangalore21 Jun 2022AY 2012-13

Bench: Shri N.V. Vasudevanand Ms. Padmavathy S

For Appellant: Shri. R. Ramakrishnan, CAFor Respondent: Shri. Praveen Karanth, CIT(DR)(ITAT), Bengaluru
Section 131Section 132Section 153C

…. For arriving at such a satisfaction, it is necessary for the AO to prima facie spell out the nature of seized documents and how it pertains, belongs to or relates to the assessee. Before the Hon’ble High Court of Karnataka in the case of IBC Knowledge Park, 385 ITR 346 [Kar] the issue for consideration and adjudication was whether the Tribunal was right in holding that it was not necessary to record a satisfaction to the effect that seized material shows undisclosed income. While deciding this issue, the High Court came to the conclusion at para 50 thereof, that “the detection of seized material leading to an i…

M/S. Century Bangalore City Centre Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

In the result, the appeals of the assessee are partly allowed

ITA 354/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jun 2022AY 2011-12

Bench: Shri N.V. Vasudevanand Ms. Padmavathy S

For Appellant: Shri. R. Ramakrishnan, CAFor Respondent: Shri. Praveen Karanth, CIT(DR)(ITAT), Bengaluru
Section 131Section 132Section 153C

…. For arriving at such a satisfaction, it is necessary for the AO to prima facie spell out the nature of seized documents and how it pertains, belongs to or relates to the assessee. Before the Hon’ble High Court of Karnataka in the case of IBC Knowledge Park, 385 ITR 346 [Kar] the issue for consideration and adjudication was whether the Tribunal was right in holding that it was not necessary to record a satisfaction to the effect that seized material shows undisclosed income. While deciding this issue, the High Court came to the conclusion at para 50 thereof, that “the detection of seized material leading to an i…

M/S. Century Bangalore City Centre Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

In the result, the appeals of the assessee are partly allowed

ITA 353/BANG/2020[2010-11]Status: DisposedITAT Bangalore21 Jun 2022AY 2010-11

Bench: Shri N.V. Vasudevanand Ms. Padmavathy S

For Appellant: Shri. R. Ramakrishnan, CAFor Respondent: Shri. Praveen Karanth, CIT(DR)(ITAT), Bengaluru
Section 131Section 132Section 153C

…. For arriving at such a satisfaction, it is necessary for the AO to prima facie spell out the nature of seized documents and how it pertains, belongs to or relates to the assessee. Before the Hon’ble High Court of Karnataka in the case of IBC Knowledge Park, 385 ITR 346 [Kar] the issue for consideration and adjudication was whether the Tribunal was right in holding that it was not necessary to record a satisfaction to the effect that seized material shows undisclosed income. While deciding this issue, the High Court came to the conclusion at para 50 thereof, that “the detection of seized material leading to an i…

M/S. Century Bangalore City Centre Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle- 1(3), Bangalore

In the result, the appeals of the assessee are partly allowed

ITA 352/BANG/2020[2009-10]Status: DisposedITAT Bangalore21 Jun 2022AY 2009-10

Bench: Shri N.V. Vasudevanand Ms. Padmavathy S

For Appellant: Shri. R. Ramakrishnan, CAFor Respondent: Shri. Praveen Karanth, CIT(DR)(ITAT), Bengaluru
Section 131Section 132Section 153C

…. For arriving at such a satisfaction, it is necessary for the AO to prima facie spell out the nature of seized documents and how it pertains, belongs to or relates to the assessee. Before the Hon’ble High Court of Karnataka in the case of IBC Knowledge Park, 385 ITR 346 [Kar] the issue for consideration and adjudication was whether the Tribunal was right in holding that it was not necessary to record a satisfaction to the effect that seized material shows undisclosed income. While deciding this issue, the High Court came to the conclusion at para 50 thereof, that “the detection of seized material leading to an i…

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…