CIT v. Safetag International Pvt. Ltd.

332 ITR 622High Court2011#2396 most cited

What is CIT v. Safetag International Pvt. Ltd. authority for?

The assessee must first raise any objection to the Assessing Officer's assumption of jurisdiction or the validity of assessment proceedings before the AO; failure to do so results in forfeiture of the right to object at later stages, such as before the CIT(A).

48

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Safetag International Pvt. Ltd. · 332 ITR 622 · objection to jurisdiction · Assessing Officer jurisdiction · validity of proceedings · forfeit right to object · section 153C · search assessment · assessment procedure · raising objections

Issues it is cited on

section 158bdsubstantive assessmentclarificatory amendmentprotective assessmentsection 120section 153c(1)section 292csection 34loose paperssection 153a(1)section 292section 44ad

Judgments citing CIT v. Safetag International Pvt. Ltd.

SHRI. KEMPAREDDY GOVINDRAJ,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), BENGALURU

ITA 1022/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Jan 2025AY 2014-15
For Appellant: Shri. V. Chandrasekhar, ARFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore
Section 131(1)Section 132Section 132(1)Section 143(3)Section 153ASection 250

…revious proceedings. With respect to the objection with regard to jurisdiction, the decision of the Hon’ble Supreme Court in the case of GKN Driveshaft Ltd in 259 ITR 19, the decision of the Hon’ble Delhi High Court in the case of Safetag International Ltd in 332 ITR 622 and the landmark judgement in the case of Shri Vijaybhai N Chandrani in 357 ITR 713 lays down a principle that the objection to assumption of jurisdiction shall first be placed before the Assessing Officer. Further the Hon’ble Delhi High Court in the case of CIT v Safetag International P Ltd in 332 ITR 622 held that the assessee forfeits his righ…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3),, BANGALORE vs. M/S CONC SHADE CONSTRUCTIONS PVT LTD , CHIKKAMANGALUR

In the result, all the appeals by the assessee are partly allowed for statistical purposes

ITA 301/BANG/2018[2012-13]Status: DisposedITAT Bangalore20 Apr 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sankar Ganesh K., Jt.CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 2Section 292C

…the order of Karnataka High Court in the case of IBC Knowledge Park Pvt. Ltd. when the assessee has participated in the proceedings and had not challenged issue of notices as decided by Delhi High Court in the case of CIT Vs Safetag International Pvt. Ltd. in 332 ITR 622 and Hon'ble Apex Court in the case of Shri Vijyabhai N Chandrani in 357 ITR 713. 2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) is correct in relying on the case of Singhad Technical Society case as the decision does not restrain the AO from making addition only on the incriminating material and it only refers that seiz…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3) , BANGALORE vs. M/S CONC SHADE CONSTRUCTION PVT LTD , CHIKKAMANGALUR

In the result, all the appeals by the assessee are partly allowed for statistical purposes

ITA 300/BANG/2018[2011-12]Status: DisposedITAT Bangalore20 Apr 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sankar Ganesh K., Jt.CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 2Section 292C

…the order of Karnataka High Court in the case of IBC Knowledge Park Pvt. Ltd. when the assessee has participated in the proceedings and had not challenged issue of notices as decided by Delhi High Court in the case of CIT Vs Safetag International Pvt. Ltd. in 332 ITR 622 and Hon'ble Apex Court in the case of Shri Vijyabhai N Chandrani in 357 ITR 713. 2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) is correct in relying on the case of Singhad Technical Society case as the decision does not restrain the AO from making addition only on the incriminating material and it only refers that seiz…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE , BANGALORE vs. M/S CONC SHADE CONSTRUCTION PVT LTD , CHIKKAMANGALUR

In the result, all the appeals by the assessee are partly allowed for statistical purposes

ITA 299/BANG/2018[2010-11]Status: DisposedITAT Bangalore20 Apr 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sankar Ganesh K., Jt.CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 2Section 292C

…the order of Karnataka High Court in the case of IBC Knowledge Park Pvt. Ltd. when the assessee has participated in the proceedings and had not challenged issue of notices as decided by Delhi High Court in the case of CIT Vs Safetag International Pvt. Ltd. in 332 ITR 622 and Hon'ble Apex Court in the case of Shri Vijyabhai N Chandrani in 357 ITR 713. 2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) is correct in relying on the case of Singhad Technical Society case as the decision does not restrain the AO from making addition only on the incriminating material and it only refers that seiz…

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 2(3), BANGALURU vs. SHRI T.H SURESH BABU, BELLARY

In the result, the appeal by the revenue is dismissed

ITA 1890/BANG/2018[2010-11]Status: DisposedITAT Bangalore06 Apr 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), BengaluruFor Respondent: Shri Sivaprasad Reddy, ITP
Section 133A(5)Section 139(1)Section 143(2)Section 153Section 153ASection 153A(1)Section 153CSection 153C(1)

…raised contention regarding the validity of the proceedings before the CIT(A) which is not permissible as the same had not been raised before the AO as per the decision in the case of M/s. Safety International Ltd., rendered by the Hon'ble Delhi High Court in 332 ITR 622.” 2. The facts of the issue are that there was search action caried out at the residence of assessee on 3.11.2010 on the basis of warrant issued in the case of B. Nagendra. Consequently, notice u/s. 153C was issued on 14.11.2011 calling for return of income for AY 2010-11. The assessee filed return of income within specified due date u/s. 139(1)…

SARITA DUDHERIA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result appeal filed by assessee stands partly allowed

ITA 723/BANG/2016[2010-11]Status: DisposedITAT Bangalore06 Nov 2020AY 2010-11

Bench: Shri A. K. Garodia & Smt. Beena Pillaiassessment Years : 2010 – 11

For Appellant: Shri.KR.Pradeep CA along with Smt.Girija G.P.CAFor Respondent: Shri.Priyadarshi Mishra
Section 131Section 132Section 132(4)Section 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 234A

…aced reliance on following decisions: • Decision by Hon’ble Supreme Court in Bannalal Jat Constructions (P.) Ltd vs. ACIT reported in (2019) 106 taxmann.com. • AGR investment Ltd reported in 333 ITR 146 (DEL) • Safetage International India (P) Ltd reported in 332 ITR 622 (del) • Mobius India Ltd (Mad) in WP No. 3354 and 3355 of 2015 by order dated 04/08/2015 Page 12 of 16 ITA No.732/Bang/2016 Asst.Yr:2010-11 • Senate vs DCIT reported in (2016) 68 Taxmann.com 223 (Bang) • Rameshchandra and Co vs CIT reported in (1987) 35 taxman 153 (BOM) • Kunhambu vs CIT reported in (1996) 86 Taxmann 477 (Ker) • Carpenters clas…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3) , BANGALORE vs. SRI C T RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 286/BANG/2018[2012-13]Status: DisposedITAT Bangalore05 Jul 2019AY 2012-13

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…the order of Karnataka High Court in the case of IBC Knowledge Park Pvt. Ltd. when the assessee has participated in the proceedings and had not challenged issue of notices as decided by Delhi High Court in the case of CIT Vs Safetag International Pvt. Ltd. in 332 ITR 622 and Hon'ble Apex Court in the case of Shri Vijyabhai N Chandrani in 357 ITR 713. 2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) is correct in relying on the case of Singhad Technical Society case as the decision does not restrain the AO from making addition only on the incriminating material and it only refers that seiz…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3) , BANGALORE vs. SRI C T RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 285/BANG/2018[2011-12]Status: DisposedITAT Bangalore05 Jul 2019AY 2011-12

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…the order of Karnataka High Court in the case of IBC Knowledge Park Pvt. Ltd. when the assessee has participated in the proceedings and had not challenged issue of notices as decided by Delhi High Court in the case of CIT Vs Safetag International Pvt. Ltd. in 332 ITR 622 and Hon'ble Apex Court in the case of Shri Vijyabhai N Chandrani in 357 ITR 713. 2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) is correct in relying on the case of Singhad Technical Society case as the decision does not restrain the AO from making addition only on the incriminating material and it only refers that seiz…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. SRI C T RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 284/BANG/2018[2010-11]Status: DisposedITAT Bangalore05 Jul 2019AY 2010-11

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…the order of Karnataka High Court in the case of IBC Knowledge Park Pvt. Ltd. when the assessee has participated in the proceedings and had not challenged issue of notices as decided by Delhi High Court in the case of CIT Vs Safetag International Pvt. Ltd. in 332 ITR 622 and Hon'ble Apex Court in the case of Shri Vijyabhai N Chandrani in 357 ITR 713. 2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) is correct in relying on the case of Singhad Technical Society case as the decision does not restrain the AO from making addition only on the incriminating material and it only refers that seiz…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. SRI C T RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 283/BANG/2018[2009-10]Status: DisposedITAT Bangalore05 Jul 2019AY 2009-10

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…the order of Karnataka High Court in the case of IBC Knowledge Park Pvt. Ltd. when the assessee has participated in the proceedings and had not challenged issue of notices as decided by Delhi High Court in the case of CIT Vs Safetag International Pvt. Ltd. in 332 ITR 622 and Hon'ble Apex Court in the case of Shri Vijyabhai N Chandrani in 357 ITR 713. 2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) is correct in relying on the case of Singhad Technical Society case as the decision does not restrain the AO from making addition only on the incriminating material and it only refers that seiz…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. SRI C T RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 282/BANG/2018[2008-09]Status: DisposedITAT Bangalore05 Jul 2019AY 2008-09

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…the order of Karnataka High Court in the case of IBC Knowledge Park Pvt. Ltd. when the assessee has participated in the proceedings and had not challenged issue of notices as decided by Delhi High Court in the case of CIT Vs Safetag International Pvt. Ltd. in 332 ITR 622 and Hon'ble Apex Court in the case of Shri Vijyabhai N Chandrani in 357 ITR 713. 2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) is correct in relying on the case of Singhad Technical Society case as the decision does not restrain the AO from making addition only on the incriminating material and it only refers that seiz…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3),, BANGALORE vs. SMT.PALLAVI RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 274/BANG/2018[2012-13]Status: DisposedITAT Bangalore05 Jul 2019AY 2012-13

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…the order of Karnataka High Court in the case of IBC Knowledge Park Pvt. Ltd. when the assessee has participated in the proceedings and had not challenged issue of notices as decided by Delhi High Court in the case of CIT Vs Safetag International Pvt. Ltd. in 332 ITR 622 and Hon'ble Apex Court in the case of Shri Vijyabhai N Chandrani in 357 ITR 713. 2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) is correct in relying on the case of Singhad Technical Society case as the decision does not restrain the AO from making addition only on the incriminating material and it only refers that seiz…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3),, BANGALORE vs. SMT.PALLAVI RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 273/BANG/2018[2011-12]Status: DisposedITAT Bangalore05 Jul 2019AY 2011-12

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…the order of Karnataka High Court in the case of IBC Knowledge Park Pvt. Ltd. when the assessee has participated in the proceedings and had not challenged issue of notices as decided by Delhi High Court in the case of CIT Vs Safetag International Pvt. Ltd. in 332 ITR 622 and Hon'ble Apex Court in the case of Shri Vijyabhai N Chandrani in 357 ITR 713. 2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) is correct in relying on the case of Singhad Technical Society case as the decision does not restrain the AO from making addition only on the incriminating material and it only refers that seiz…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3),, BANGALORE vs. SMT.PALLAVI RAVI , CHIKKAMANGALUR

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 272/BANG/2018[2008-09]Status: DisposedITAT Bangalore05 Jul 2019AY 2008-09

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…the order of Karnataka High Court in the case of IBC Knowledge Park Pvt. Ltd. when the assessee has participated in the proceedings and had not challenged issue of notices as decided by Delhi High Court in the case of CIT Vs Safetag International Pvt. Ltd. in 332 ITR 622 and Hon'ble Apex Court in the case of Shri Vijyabhai N Chandrani in 357 ITR 713. 2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) is correct in relying on the case of Singhad Technical Society case as the decision does not restrain the AO from making addition only on the incriminating material and it only refers that seiz…

ITO 13(3)(3), MUMBAI vs. VULVAN TRADERS P. LTD, MUMBAI

ITA 4137/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Jan 2019AY 2008-09

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Years: 2008-09 Income Tax Officer-13(3)(3), M/S Vulvan Traders, 805, Room No.227,02Nd Floor, A Wingh, Corporate Avenue, बनाम/ Aayakar Bhavan, Sonawala Raod, Vs. M. K. Road, Goregaon East, Mumbai-400020 Mumbai-400063 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aaacv1603K Assessment Years: 2008-09 M/S Vulvan Traders, 805, Income Tax Officer-13(3)(3), A Wingh, Corporate Room No.227,02Nd Floor, बनाम/ Avenue, Sonawala Raod, Aayakar Bhavan, Vs. Goregaon East, M. K. Road, Mumbai-400063 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.Aaacv1603K

Section 143(1)Section 147Section 148

…340 ITR 310 (All.), vi. CIT vs Dr. Devendra Gupta (2011) 336 ITR 59 (Raj.), vii. Emirates Shipping Line FZE vs Asst. DIT (2012) 349 ITR 493 (Del.). viii. Reference may also made to following judicial decisions:- ix. Safetag international India P. Ltd. (2011) 332 ITR 622 (Del.), x. CIT vs Orient Craft Ltd. (2013) 354 ITR 536 (Del.) xi. Acorus Unitech Wirelss Pvt. Ltd. vs ACIT (2014) 362 ITR 417 (Del.). xii. Praful Chunilal Patel: Vasant Chunilal Patel vs Asst. CIT (1999) 832, 843-44, 844-45 (Guj.), xiii. Venus Industrial Corporation vs Asst. CIT (1999) 236 ITR 742, 746 (Punj.), xiv. Srichand Lalchand Talreja vs A…

ACIT NON CORP CIRCLE 1 (1) FORMERLY KNOWN AS BUSINESS CIRCLE 1, CHENNAI vs. M/S DEOLITE HASKINS & SELLS, CHENNAI

ITA 2580/CHNY/2017[2014-15]Status: DisposedITAT Chennai06 Dec 2018AY 2014-15

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate
Section 143(3)Section 37(1)

…340 ITR 310 (All.), vi. CIT vs Dr. Devendra Gupta (2011) 336 ITR 59 (Raj.), vii. Emirates Shipping Line FZE vs Asst. DIT (2012) 349 ITR 493 (Del.). viii. Reference may also made to following judicial decisions:- ix. Safetag international India P. Ltd. (2011) 332 ITR 622 (Del.), x. CIT vs Orient Craft Ltd. (2013) 354 ITR 536 (Del.) xi. Acorus Unitech Wirelss Pvt. Ltd. vs ACIT (2014) 362 ITR 417 (Del.). xii. Praful Chunilal Patel: Vasant Chunilal Patel vs Asst. CIT (1999) 832, 843-44, 844-45 (Guj.), xiii. Venus Industrial Corporation vs Asst. CIT (1999) 236 ITR 742, 746 (Punj.), xiv. Srichand Lalchand Talreja vs A…

ACIT NON CORP CIRCLE 1 (1) FORMERLY KNOWN AS BUSINESS CIRCLE 1, CHENNAI vs. M/S DEOLITE HASKINS & SELLS, CHENNAI

ITA 2579/CHNY/2017[2013-14]Status: DisposedITAT Chennai06 Dec 2018AY 2013-14

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate
Section 143(3)Section 37(1)

…340 ITR 310 (All.), vi. CIT vs Dr. Devendra Gupta (2011) 336 ITR 59 (Raj.), vii. Emirates Shipping Line FZE vs Asst. DIT (2012) 349 ITR 493 (Del.). viii. Reference may also made to following judicial decisions:- ix. Safetag international India P. Ltd. (2011) 332 ITR 622 (Del.), x. CIT vs Orient Craft Ltd. (2013) 354 ITR 536 (Del.) xi. Acorus Unitech Wirelss Pvt. Ltd. vs ACIT (2014) 362 ITR 417 (Del.). xii. Praful Chunilal Patel: Vasant Chunilal Patel vs Asst. CIT (1999) 832, 843-44, 844-45 (Guj.), xiii. Venus Industrial Corporation vs Asst. CIT (1999) 236 ITR 742, 746 (Punj.), xiv. Srichand Lalchand Talreja vs A…

ACIT NON CORP CIRCLE 1 (1) FORMERLY KNOWN AS BUSINESS CIRCLE 1, CHENNAI vs. M/S DEOLITE HASKINS & SELLS, CHENNAI

ITA 2578/CHNY/2017[2010-11]Status: DisposedITAT Chennai06 Dec 2018AY 2010-11

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate
Section 143(3)Section 37(1)

…340 ITR 310 (All.), vi. CIT vs Dr. Devendra Gupta (2011) 336 ITR 59 (Raj.), vii. Emirates Shipping Line FZE vs Asst. DIT (2012) 349 ITR 493 (Del.). viii. Reference may also made to following judicial decisions:- ix. Safetag international India P. Ltd. (2011) 332 ITR 622 (Del.), x. CIT vs Orient Craft Ltd. (2013) 354 ITR 536 (Del.) xi. Acorus Unitech Wirelss Pvt. Ltd. vs ACIT (2014) 362 ITR 417 (Del.). xii. Praful Chunilal Patel: Vasant Chunilal Patel vs Asst. CIT (1999) 832, 843-44, 844-45 (Guj.), xiii. Venus Industrial Corporation vs Asst. CIT (1999) 236 ITR 742, 746 (Punj.), xiv. Srichand Lalchand Talreja vs A…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3),, BANGALORE vs. M/S CONC SHADE CONSTRUCTION PVT LTD , CHIKKAMANGALUR

In the result, both the appeals filed by the revenue are dismissed

ITA 302/BANG/2018[2013-14]Status: DisposedITAT Bangalore05 Nov 2018AY 2013-14

Bench: Shri Sunil Kumar Yadav & Shri Arun Kumar Garodia

For Appellant: Shri G. Guruswamy, CIT – DRFor Respondent: Shri Ravishankar, Advocate

…the order of Karnataka High Court in the case of IBC Knowledge Park Pvt. Ltd. when the assessee has participated in the proceedings and had not challenged issue of notices as decided by Delhi High Court in the case of CIT Vs Safetag International Pvt. Ltd. in 332 ITR 622 and Hon'ble Apex Court in the case of Shri Vijyabhai N Chandrani in 357 ITR 713. 2. Whether on the facts and the circumstances of the case, the Ld. Cr(A) is correct in relying on the case of Singhad Technical Society case as the decision does not restrain the AO from making addition only on the incriminating material and it only refers that seize…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. M/S CONC SHADE CONSTRUCTION PVT LTD , CHIKKAMANGALUR

In the result, both the appeals filed by the revenue are dismissed

ITA 298/BANG/2018[2009-10]Status: DisposedITAT Bangalore05 Nov 2018AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri Arun Kumar Garodia

For Appellant: Shri G. Guruswamy, CIT – DRFor Respondent: Shri Ravishankar, Advocate

…the order of Karnataka High Court in the case of IBC Knowledge Park Pvt. Ltd. when the assessee has participated in the proceedings and had not challenged issue of notices as decided by Delhi High Court in the case of CIT Vs Safetag International Pvt. Ltd. in 332 ITR 622 and Hon'ble Apex Court in the case of Shri Vijyabhai N Chandrani in 357 ITR 713. 2. Whether on the facts and the circumstances of the case, the Ld. Cr(A) is correct in relying on the case of Singhad Technical Society case as the decision does not restrain the AO from making addition only on the incriminating material and it only refers that seize…

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CIT v. Safetag International Pvt. Ltd. (332 ITR 622) — Cited in 48 Judgments | BharatTax