Filatex India Ltd. v. CIT

49 Taxmann.com 465High Court2014#481 most cited

What is Filatex India Ltd. v. CIT authority for?

The Delhi High Court affirms that additions made by the Assessing Officer in assessment proceedings under Section 153A are valid when such additions are based on incriminating material found during a search. The decision did not address the validity of additions in the absence of incriminating material.

195

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2024.

Also referred to as

Filatex India Ltd. v. CIT · Section 153A · incriminating material · search assessment · additions based on search material · validity of 153A proceedings · Delhi High Court 2014 · undisputed incriminating material · assessment under section 153A

Sections most often in play

Section 127Section 142(1)Section 153ASection 153CSection 68

Issues it is cited on

section 153a(1)(a)section 153a(1)section 149section 115jregular assessmentsection 115jbsection 153csection 263section 151section 26incriminating materialreassessment proceedings

Judgments citing Filatex India Ltd. v. CIT

ACIT, Central Circle-1, Bhubaneswar vs. M/S. Sri Sai Rameswara Solvents Pvt. Ltd., Koraput

In the result, appeals of the revenue in IT(SS)A Nos

ITA 81/CTK/2021[2013-14]Status: DisposedITAT Cuttack18 Oct 2022AY 2013-14

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर (तऱाशियाां और अशिग्रहण) अऩीऱ सं/It(Ss)A Nos.04-06/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.24-26/Ctk/2021 (Arising Out Of It(Ss)A Nos.04-06/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M M/S Sri Sai Rameswara Solvents Vs Acit, Central Circle-1, Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & आयकर अऩीऱ सं/Ita Nos.81-83/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.27-29/Ctk/2021 (Arising Out Of Ita Nos.81-83/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M/S Sri Sai Rameswara Solvents Vs Dcit, Corporate Circle-1(2), Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aabcp 3276 D (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Jami Siva Sai, one of the directors of assesseeFor Respondent: Shri M.K.Gautam, CIT-DR
Section 153CSection 40A(3)

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समऺ । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर (तऱाशियाां और अशिग्रहण) अऩीऱ सं/IT(SS)A Nos.04-06/CTK/2021 (ननधाारण वषा / Assessment Year :2013-2014 to 2015-2016) ACIT, Central Circle-1, Vs M/s Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 PAN No. : AAJCS 3201 K AND Cross Objection Nos.24-26/CTK/2021 (Arising out of IT(SS)A Nos.04-06/CTK/2021) (ननधाारण वषा / Asse…

Classic Networks Pvt. Ltd., Rajkot-Gujarat vs. The Dy. Commr. of Income Tax, Cen. Cir.2, Rajkot-Gujarat

In the result, the appeal of the Assessee is allowed for Assessment

ITA 218/RJT/2015[2008-09]Status: DisposedITAT Rajkot28 Sept 2022AY 2008-09
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 153ASection 80I

…f the decisions as a whole and not in piece meals. The extracts reproduced by the appellant were just to make them suitable for his own purpose. The Hon'ble Tribunals and the courts in the cases of Anil Kumar Bhatia 211 Taxman 453 (Delhi), Filatex Ltd. (2014) 49 Taxmann.com 465 (Delhi), Sunny Jacob Jewellers& Wedding Centre 362 ITR 664(Kerala) and Hotel Mariya (2011)332 ITR 537 (Kerala) are in agreement that according to the provisions of Section 153A, the A.O. is obliged to issue notice u/s 153A in respect of 6 Assessment Years preceding the year in which search has been initiated. Thereafter, he has to assess o…

The ACIT, Cen. Cir.-2, Rajkot-Gujarat vs. M/S. Backbone Projects Ltd., Ahmedabad

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 341/RJT/2015[2006-07]Status: DisposedITAT Rajkot26 Aug 2022AY 2006-07
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 80I

…f the decisions as a whole and not in piece meals. The extracts reproduced by the appellant were just to make them suitable for his own purpose. The Hon'ble Tribunals and the courts in the cases of Anil kumar Bhatia 211 Taxman 453 (Delhi), Filatex Ltd. (2014) 49 Taxmann.com 465 (Delhi), Sunny Jacob Jewellers & Wedding Centre 362 ITR 664(Kerala) and Hotel Mariya (2011)332 ITR 537 (Kerala) are in agreement that according to the provisions of Section 153A, the A.O. is obliged to issue notice u/s 153A in respect of 6 Assessment Years preceding the year in which search has been initiated. Thereafter, he has to assess…

The ACIT, Cen. Cir.-2, Rajkot-Gujarat vs. M/S. Backbone Projects Ltd., Ahmedabad

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 340/RJT/2015[2005-06]Status: DisposedITAT Rajkot26 Aug 2022AY 2005-06
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 80I

…f the decisions as a whole and not in piece meals. The extracts reproduced by the appellant were just to make them suitable for his own purpose. The Hon'ble Tribunals and the courts in the cases of Anil kumar Bhatia 211 Taxman 453 (Delhi), Filatex Ltd. (2014) 49 Taxmann.com 465 (Delhi), Sunny Jacob Jewellers & Wedding Centre 362 ITR 664(Kerala) and Hotel Mariya (2011)332 ITR 537 (Kerala) are in agreement that according to the provisions of Section 153A, the A.O. is obliged to issue notice u/s 153A in respect of 6 Assessment Years preceding the year in which search has been initiated. Thereafter, he has to assess…

M/S Backbone Projects Limited., Ahmedabad vs. The Dy. Commr. of Income Tax, Cen. Cir.-2, Rajkot-Gujarat

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 288/RJT/2015[2006-07]Status: DisposedITAT Rajkot26 Aug 2022AY 2006-07
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 80I

…f the decisions as a whole and not in piece meals. The extracts reproduced by the appellant were just to make them suitable for his own purpose. The Hon'ble Tribunals and the courts in the cases of Anil kumar Bhatia 211 Taxman 453 (Delhi), Filatex Ltd. (2014) 49 Taxmann.com 465 (Delhi), Sunny Jacob Jewellers & Wedding Centre 362 ITR 664(Kerala) and Hotel Mariya (2011)332 ITR 537 (Kerala) are in agreement that according to the provisions of Section 153A, the A.O. is obliged to issue notice u/s 153A in respect of 6 Assessment Years preceding the year in which search has been initiated. Thereafter, he has to assess…

M/S Backbone Projects Limited., Ahmedabad vs. The Dy. Commr. of Income Tax, Cen. Cir.-2, Rajkot-Gujarat

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 287/RJT/2015[2005-06]Status: DisposedITAT Rajkot26 Aug 2022AY 2005-06
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 80I

…f the decisions as a whole and not in piece meals. The extracts reproduced by the appellant were just to make them suitable for his own purpose. The Hon'ble Tribunals and the courts in the cases of Anil kumar Bhatia 211 Taxman 453 (Delhi), Filatex Ltd. (2014) 49 Taxmann.com 465 (Delhi), Sunny Jacob Jewellers & Wedding Centre 362 ITR 664(Kerala) and Hotel Mariya (2011)332 ITR 537 (Kerala) are in agreement that according to the provisions of Section 153A, the A.O. is obliged to issue notice u/s 153A in respect of 6 Assessment Years preceding the year in which search has been initiated. Thereafter, he has to assess…

Classic Networks Pvt. Ltd., Rajkot-Gujarat vs. The Dy. Commr. of Income Tax, Cen. Cir.2, Rajkot-Gujarat

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 217/RJT/2015[2006-07]Status: DisposedITAT Rajkot10 Aug 2022AY 2006-07
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 801A(4)

…f the decisions as a whole and not in piece meals. The extracts reproduced by the appellant were just to make them suitable for his own purpose. The Hon'ble Tribunals and the courts in the cases of Anil Kumar Bhatia 211 Taxman 453 (Delhi), Filatex Ltd. (2014) 49 Taxmann.com 465 (Delhi), Sunny Jacob Jewellers & Wedding Centre 362 ITR 664(Kerala) and Hotel Mariya (2011)332 ITR 537 (Kerala) are in agreement that according to the provisions of Section 153A, the A.O. is obliged to issue notice u/s 153A in respect of 6 Assessment Years preceding the year in which search has been initiated. Thereafter, he has to assess…

Classic Networks Pvt. Ltd., Rajkot-Gujarat vs. The Dy. Commr. of Income Tax, Cen. Cir.2, Rajkot-Gujarat

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 216/RJT/2015[2005-06]Status: DisposedITAT Rajkot10 Aug 2022AY 2005-06
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 801A(4)

…f the decisions as a whole and not in piece meals. The extracts reproduced by the appellant were just to make them suitable for his own purpose. The Hon'ble Tribunals and the courts in the cases of Anil Kumar Bhatia 211 Taxman 453 (Delhi), Filatex Ltd. (2014) 49 Taxmann.com 465 (Delhi), Sunny Jacob Jewellers & Wedding Centre 362 ITR 664(Kerala) and Hotel Mariya (2011)332 ITR 537 (Kerala) are in agreement that according to the provisions of Section 153A, the A.O. is obliged to issue notice u/s 153A in respect of 6 Assessment Years preceding the year in which search has been initiated. Thereafter, he has to assess…

The ACIT, Cen. Cir.-2, Rajkot-Gujarat vs. M/S. Classic Network Pvt. Ltd., Rajkot-Gujarat

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 211/RJT/2015[2005-06]Status: DisposedITAT Rajkot10 Aug 2022AY 2005-06
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 801A(4)

…f the decisions as a whole and not in piece meals. The extracts reproduced by the appellant were just to make them suitable for his own purpose. The Hon'ble Tribunals and the courts in the cases of Anil Kumar Bhatia 211 Taxman 453 (Delhi), Filatex Ltd. (2014) 49 Taxmann.com 465 (Delhi), Sunny Jacob Jewellers & Wedding Centre 362 ITR 664(Kerala) and Hotel Mariya (2011)332 ITR 537 (Kerala) are in agreement that according to the provisions of Section 153A, the A.O. is obliged to issue notice u/s 153A in respect of 6 Assessment Years preceding the year in which search has been initiated. Thereafter, he has to assess…

The ACIT, Cen. Cir.-2, Rajkot-Gujarat vs. M/S. Classic Network Pvt. Ltd., Rajkot-Gujarat

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 203/RJT/2015[2006-07]Status: DisposedITAT Rajkot10 Aug 2022AY 2006-07
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 801A(4)

…f the decisions as a whole and not in piece meals. The extracts reproduced by the appellant were just to make them suitable for his own purpose. The Hon'ble Tribunals and the courts in the cases of Anil Kumar Bhatia 211 Taxman 453 (Delhi), Filatex Ltd. (2014) 49 Taxmann.com 465 (Delhi), Sunny Jacob Jewellers & Wedding Centre 362 ITR 664(Kerala) and Hotel Mariya (2011)332 ITR 537 (Kerala) are in agreement that according to the provisions of Section 153A, the A.O. is obliged to issue notice u/s 153A in respect of 6 Assessment Years preceding the year in which search has been initiated. Thereafter, he has to assess…

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

The appeal stand partly allowed

ITA 27/CHNY/2012[2007-2008]Status: DisposedITAT Chennai08 Jun 2022AY 2007-2008

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan
Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…gainst the same which has been admitted and tagged with other appeals. However, there is no stay by Hon’ble Supreme Court on the operation of the order of Hon’ble High Court. 9. So far as the decision of Hon’ble Delhi High Court in Filatex India Ltd. V/s CIT (49 Taxmann.com 465) is concerned, we find that in that case Ld. AO, in the proceedings u/s 153A, had made several additions, relying upon the incriminating material found in the course of search. It was undisputed fact that there was incriminating material unearthed by the revenue including statement of Shri Sanjay Agrawal, GM ITA Nos.21 to 27/Chny/2012 (Ma…

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

The appeal stand partly allowed

ITA 26/CHNY/2012[2006-2007]Status: DisposedITAT Chennai08 Jun 2022AY 2006-2007

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan
Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…gainst the same which has been admitted and tagged with other appeals. However, there is no stay by Hon’ble Supreme Court on the operation of the order of Hon’ble High Court. 9. So far as the decision of Hon’ble Delhi High Court in Filatex India Ltd. V/s CIT (49 Taxmann.com 465) is concerned, we find that in that case Ld. AO, in the proceedings u/s 153A, had made several additions, relying upon the incriminating material found in the course of search. It was undisputed fact that there was incriminating material unearthed by the revenue including statement of Shri Sanjay Agrawal, GM ITA Nos.21 to 27/Chny/2012 (Ma…

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

The appeal stand partly allowed

ITA 25/CHNY/2012[2005-2006]Status: DisposedITAT Chennai08 Jun 2022AY 2005-2006

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan
Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…gainst the same which has been admitted and tagged with other appeals. However, there is no stay by Hon’ble Supreme Court on the operation of the order of Hon’ble High Court. 9. So far as the decision of Hon’ble Delhi High Court in Filatex India Ltd. V/s CIT (49 Taxmann.com 465) is concerned, we find that in that case Ld. AO, in the proceedings u/s 153A, had made several additions, relying upon the incriminating material found in the course of search. It was undisputed fact that there was incriminating material unearthed by the revenue including statement of Shri Sanjay Agrawal, GM ITA Nos.21 to 27/Chny/2012 (Ma…

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

The appeal stand partly allowed

ITA 24/CHNY/2012[2004-2005]Status: DisposedITAT Chennai08 Jun 2022AY 2004-2005

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan
Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…gainst the same which has been admitted and tagged with other appeals. However, there is no stay by Hon’ble Supreme Court on the operation of the order of Hon’ble High Court. 9. So far as the decision of Hon’ble Delhi High Court in Filatex India Ltd. V/s CIT (49 Taxmann.com 465) is concerned, we find that in that case Ld. AO, in the proceedings u/s 153A, had made several additions, relying upon the incriminating material found in the course of search. It was undisputed fact that there was incriminating material unearthed by the revenue including statement of Shri Sanjay Agrawal, GM ITA Nos.21 to 27/Chny/2012 (Ma…

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

The appeal stand partly allowed

ITA 23/CHNY/2012[2003-2004]Status: DisposedITAT Chennai08 Jun 2022AY 2003-2004

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan
Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…gainst the same which has been admitted and tagged with other appeals. However, there is no stay by Hon’ble Supreme Court on the operation of the order of Hon’ble High Court. 9. So far as the decision of Hon’ble Delhi High Court in Filatex India Ltd. V/s CIT (49 Taxmann.com 465) is concerned, we find that in that case Ld. AO, in the proceedings u/s 153A, had made several additions, relying upon the incriminating material found in the course of search. It was undisputed fact that there was incriminating material unearthed by the revenue including statement of Shri Sanjay Agrawal, GM ITA Nos.21 to 27/Chny/2012 (Ma…

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

The appeal stand partly allowed

ITA 22/CHNY/2012[2002-2003]Status: DisposedITAT Chennai08 Jun 2022AY 2002-2003

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan
Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…gainst the same which has been admitted and tagged with other appeals. However, there is no stay by Hon’ble Supreme Court on the operation of the order of Hon’ble High Court. 9. So far as the decision of Hon’ble Delhi High Court in Filatex India Ltd. V/s CIT (49 Taxmann.com 465) is concerned, we find that in that case Ld. AO, in the proceedings u/s 153A, had made several additions, relying upon the incriminating material found in the course of search. It was undisputed fact that there was incriminating material unearthed by the revenue including statement of Shri Sanjay Agrawal, GM ITA Nos.21 to 27/Chny/2012 (Ma…

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

The appeal stand partly allowed

ITA 21/CHNY/2012[2001-2002]Status: DisposedITAT Chennai08 Jun 2022AY 2001-2002

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan
Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…gainst the same which has been admitted and tagged with other appeals. However, there is no stay by Hon’ble Supreme Court on the operation of the order of Hon’ble High Court. 9. So far as the decision of Hon’ble Delhi High Court in Filatex India Ltd. V/s CIT (49 Taxmann.com 465) is concerned, we find that in that case Ld. AO, in the proceedings u/s 153A, had made several additions, relying upon the incriminating material found in the course of search. It was undisputed fact that there was incriminating material unearthed by the revenue including statement of Shri Sanjay Agrawal, GM ITA Nos.21 to 27/Chny/2012 (Ma…

Shri M. Thimmegowda, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

In the result, both the appeals by the assessee are partly allowed

ITA 1036/BANG/2019[2006-07]Status: DisposedITAT Bangalore20 Apr 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1035 & 1036/Bang/2019 Assessment years : 2007-08 & 2006-07 Shri M. Thimmegowda, Vs. The Deputy Commissioner # F-113, Central Chambers, of Income Tax, 2-C & D, 2nd Floor, 2nd Main, Central Circle 1(3), Gandhinagar, Bengaluru. Bengaluru – 560 009. PAN: ACYPT 2499N APPELLANT RESPONDENT Appellant by : Shri Bharath L, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.03.2022 Date of Pronouncement : 20.04.2022 O R D E R Pe…

Shri M. Thimmegowda, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

In the result, both the appeals by the assessee are partly allowed

ITA 1035/BANG/2019[2007-08]Status: DisposedITAT Bangalore20 Apr 2022AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1035 & 1036/Bang/2019 Assessment years : 2007-08 & 2006-07 Shri M. Thimmegowda, Vs. The Deputy Commissioner # F-113, Central Chambers, of Income Tax, 2-C & D, 2nd Floor, 2nd Main, Central Circle 1(3), Gandhinagar, Bengaluru. Bengaluru – 560 009. PAN: ACYPT 2499N APPELLANT RESPONDENT Appellant by : Shri Bharath L, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.03.2022 Date of Pronouncement : 20.04.2022 O R D E R Pe…

M/S. Murudeshwar Ceramics Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 2(3), Bangalore

In the result, all the appeals filed by the assessees are dismissed, except ITA No

ITA 442/BANG/2020[2015-16]Status: DisposedITAT Bangalore18 Apr 2022AY 2015-16

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm

For Appellant: Shri Ashok A KulkalrniFor Respondent: Dr. Manjunath Karkihalli, CIT-
Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE Before Shri Chandra Poojari, AM & Smt. Beena Pillai, JM ITA Nos. 434 to 442/Bang/2020 (Assessment Years: 2007-08 to 2015-16) M/s. Murudeshwar Ceramics Ltd. ACIT, Circle - 2(3) No. 14th, 7th Floor, No. 37 Bengaluru Vs. Naveen Complex, M.G. Road Bengaluru 560001 PAN –AABCM2526R Appellant Respondent Appellant by: Shri Ashok A Kulkalrni, Advocate Respondent by: Dr. Manjunath Karkihalli, CIT- DR Date of Hearing: 16.03.2022 Date of Pronouncement: 18.04.2022 O R D E R Per Bench These appeals of different assessees are against the various orders of CIT(A…