Commissioner of Income-tax v. Shankarlal Bhagwatiprasad Jalan

84 Taxmann.com 275High Court2017#4972 most cited
24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 132(4)Section 153CSection 69Section 153ASection 143(3)Section 147Section 148Section 69C

Issues it is cited on

section 153cofsection 127(2)(a)section 153aofarbitrary and capricioussection 124(3)(a)section 132(1)(a)section 158bb(1)warrant of authorisationsection 127(2)abatement of assessmentsanction under section 151section 124(3)

Judgments citing Commissioner of Income-tax v. Shankarlal Bhagwatiprasad Jalan

HEMENDRA RAMJI VIRA,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 2472/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Jun 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 2471/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Jun 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

HEMENDRA RAMJI VIRA,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 2470/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 2469/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Jun 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 2468/MUM/2025[2014-15]Status: DisposedITAT Mumbai26 Jun 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 2467/MUM/2025[2013-14]Status: DisposedITAT Mumbai26 Jun 2025AY 2013-14
Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 6405/MUM/2024[2011-12]Status: DisposedITAT Mumbai26 Jun 2025AY 2011-12

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

VISION EXPORTS,MORADABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MORADABAD

The appeal of the assessee is allowed

ITA 2361/DEL/2023[2017-18]Status: DisposedITAT Delhi13 Jun 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2017-18 Vision Exports, Vs Acit, Faridpur, Sambhal Road, Central Circle, Moradabad – 244 001, Moradabad. Uttar Pradesh. Pan: Aajfv0634Q (Appellant) (Respondent) Assessee By : Shri Chetan Agarwal, Ca; Shri Mohammad Ammar, Ca & Shri Tariq Nafees, Advocate Revenue By : Shri Amit Katoch, Sr. Dr Date Of Hearing : 23.04.2025 Date Of Pronouncement : 13.06.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 23.06.2023 Of The Commissioner Of Income-Tax (Appeals), Lucknow-3 (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘The Ld. Faa’, For Short) In Appeal No.Cit(A), Lucknow-3/10314/2018-19 Arising Out Of The Appeal Before It Against The Order Dated 30.12.2018 Passed U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By The Acit, Central Circle, Moradabad (Hereinafter Referred To As The Ld. Ao).

For Appellant: Shri Chetan Agarwal, CAFor Respondent: Shri Amit Katoch, Sr. DR
Section 127Section 132Section 142(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: E : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2017-18 Vision Exports, Vs ACIT, Faridpur, Sambhal Road, Central Circle, Moradabad – 244 001, Moradabad. Uttar Pradesh. PAN: AAJFV0634Q (Appellant) (Respondent) Assessee by : Shri Chetan Agarwal, CA; Shri Mohammad Ammar, CA & Shri Tariq Nafees, Advocate Revenue by : Shri Amit Katoch, Sr. DR Date of Hearing : 23.04.2025 Date of Pronouncement : 13.06.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the orde…

INCOME TAX OFFICER W 1, HASSAN vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1166/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

INCOME TAX OFFICER, W-1, VIJAYANAGAR vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1165/BANG/2023[2015-16]Status: DisposedITAT Bangalore10 Jun 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

INCOME TAX OFFICER WARD-1 HASSAN, HASSAN vs. RAMACHANDRA SETTY AND SONGS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1164/BANG/2023[2014-15]Status: DisposedITAT Bangalore10 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

INCOME TAX OFFICER, W-1, HASSAN vs. RAMACHANDRA SETTY & SONS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1163/BANG/2023[2013-14]Status: DisposedITAT Bangalore10 Jun 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

M/S. S. RAMASHANDRA SETTY & SONS,HASSAN vs. INCOME TAX OFFICER, WARD-1 , HASSAN

In the result, appeal of the assessee in ITA

ITA 1156/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1163 to 1165/Bang/2023 Assessment Years: 2013-14 to 2015-16 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.1166/Bang/2023 Assessment Year: 2017-18 M/s. Ramachandra Setty & Sons ITO SRS Building Ward-1 BM Road Vs. Hassan Hassan 573 201 PAN NO : AAEFS4881R APPELLANT RESPONDENT ITA Nos.…

SRI PRAKASH BHAJANDAS TALREJA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

ITA 1065/BANG/2023[2017-18]Status: DisposedITAT Bangalore22 Mar 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 153CSection 271ASection 69

…ITA Nos.1061 to 1066/Bang/2023 Sri Prakash Bhajandas Talreja, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1061 to 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4th Floor, Embassy Centre No.11, Crescent Road DCIT Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru PAN NO : ABKPT1011B ASSESSEE RESPONDENT Assessee by : Shri V. Srinivasan, A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 01.02.…

SRI PRAKASH BHAJANDAS TALREJA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

ITA 1064/BANG/2023[2016-17]Status: HeardITAT Bangalore22 Mar 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 153CSection 271ASection 69

…ITA Nos.1061 to 1066/Bang/2023 Sri Prakash Bhajandas Talreja, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1061 to 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4th Floor, Embassy Centre No.11, Crescent Road DCIT Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru PAN NO : ABKPT1011B ASSESSEE RESPONDENT Assessee by : Shri V. Srinivasan, A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 01.02.…

SRI PRAKASH BHAJANDAS TALREJA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

ITA 1062/BANG/2023[2015-16]Status: DisposedITAT Bangalore22 Mar 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 153CSection 271ASection 69

…ITA Nos.1061 to 1066/Bang/2023 Sri Prakash Bhajandas Talreja, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1061 to 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4th Floor, Embassy Centre No.11, Crescent Road DCIT Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru PAN NO : ABKPT1011B ASSESSEE RESPONDENT Assessee by : Shri V. Srinivasan, A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 01.02.…

SRI PRAKASH BHAJANDAS TALREJA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

ITA 1061/BANG/2023[2014-15]Status: DisposedITAT Bangalore22 Mar 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 153CSection 271ASection 69

…ITA Nos.1061 to 1066/Bang/2023 Sri Prakash Bhajandas Talreja, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1061 to 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4th Floor, Embassy Centre No.11, Crescent Road DCIT Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru PAN NO : ABKPT1011B ASSESSEE RESPONDENT Assessee by : Shri V. Srinivasan, A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 01.02.…

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 506/BANG/2020[2016-17]Status: DisposedITAT Bangalore16 Aug 2021AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.500 to 506/Bang/2020 Assessment years : 2010-11 to 2016-17 Sri Devaraj Urs Educational Trust Vs. The Assistant Commissioner for Backward Classes (Regd.), of Income Tax, No.1, Tamaka, Central Circle 1(4), Kolar – 563 101. Bengaluru. PAN: AAATS 5344P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramaniam, CA Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.07.2021 Date of Pronouncement : 16.08.2021 O R D E R Per Chandr…

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 505/BANG/2020[2015-16]Status: DisposedITAT Bangalore16 Aug 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.500 to 506/Bang/2020 Assessment years : 2010-11 to 2016-17 Sri Devaraj Urs Educational Trust Vs. The Assistant Commissioner for Backward Classes (Regd.), of Income Tax, No.1, Tamaka, Central Circle 1(4), Kolar – 563 101. Bengaluru. PAN: AAATS 5344P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramaniam, CA Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.07.2021 Date of Pronouncement : 16.08.2021 O R D E R Per Chandr…

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 504/BANG/2020[2014-15]Status: DisposedITAT Bangalore16 Aug 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.500 to 506/Bang/2020 Assessment years : 2010-11 to 2016-17 Sri Devaraj Urs Educational Trust Vs. The Assistant Commissioner for Backward Classes (Regd.), of Income Tax, No.1, Tamaka, Central Circle 1(4), Kolar – 563 101. Bengaluru. PAN: AAATS 5344P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramaniam, CA Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.07.2021 Date of Pronouncement : 16.08.2021 O R D E R Per Chandr…

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