Gundathur Thimmappa & Sons. v. CIT

Koch Business Solutions India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(3)(1), Bangalore

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

…as the right to raise additional grounds and if the same is beneficial to the assessee, the same should be considered by the Tribunal. 3.2 Further, the Hon’ble Karnataka High Court in the case of Gundathur Thimmappa & Sons vs. CIT, Mysore, reported in (1968) 70 ITR 70 held that when the point raised by the assessee is a point which went to the root of the matter and affected not merely his liability to pay tax but also jurisdiction of the Tribunals and Authorities themselves to subject the amount concerned to tax, the Appellate Tribunal had the discretion to permit point of law to be raised for the first time in…

Tungabhadra Pattina Souharda Sahakari Sangha Niyamitha, Sindhanur vs. Income Tax Officer, Ward -1, Raichur

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

…as the right to raise additional grounds and if the same is beneficial to the assessee, the same should be considered by the Tribunal. 3.2 Further, the Hon’ble Karnataka High Court in the case of Gundathur Thimmappa & Sons vs. CIT, Mysore, reported in (1968) 70 ITR 70 held that when the point raised by the assessee is a point which went to the root of the matter and affected not merely his liability to pay tax but also jurisdiction of the Tribunals and Authorities themselves to subject the amount concerned to tax, the Appellate Tribunal had the discretion to permit point of law to be raised for the first time in…

Mrs. Surekha Legal Representative of Late Shri. Devaraj, Bengaluru vs. Income Tax Officer, Ward-7(2)(5), Bangalore

In the result, appeal filed by the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2018-19 Mrs. Surekha (Legal Representative Of Late Shri Devaraj, Since Dead) No.112, 1St Main, Ramarao Layout Vs. Ito Bsk 3Rd Phase, 3Rd Stage Ward 7(2)(5) Bengaluru 560 085 Bengaluru Pan No :Asvps2939R Appellant Respondent Appellant By : Sri Balachandran, A.R. Respondent By : Sri N. Balusamy, D.R. Date Of Hearing : 17.02.2026 Date Of Pronouncement : 06.03.2026

…has the right to raise additional grounds and if the same is beneficial to the assessee, the same should be considered by the Tribunal. 3.2 Further, the Hon’ble Karnataka High Court in the case of Gundathur Thimmappa & Sons vs. CIT, Mysore, reported in (1968) 70 ITR 70 held that when the point raised by the assessee is a point which went to the root of the matter and affected not merely his liability to pay tax but also jurisdiction of the Tribunals and Authorities themselves to subject the amount concerned to tax, the Appellate Tribunal had the discretion to permit point of law to be raised for the first time in…

Saikat Chinmay Bhattacharya, Mumbai vs. Dy. CIT, International Taxation, Circle 1(1), Bangalore

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyit(It)A No.582/Bang/2025

…IT(IT)A No.582/Bang/2025 Saikat Chinmay Bhattacharya, Mumbai IN THE INCOME TAX APPELLATE TRIBUNAL "C"BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(IT)A No.582/Bang/2025 Assessment Year: 2015-16 Saikat Chinmay Bhattacharya A-74, Maker Kundan Gardens Juhu Rx Opp Ltdo Cinema Santacruz Mumbai 400 049 DCIT Vs. International tax, Circle 1(1) Bangalore PAN NO: AADPB5450C APPELLANT RESPONDENT Appellant by : CA Darshit Naik, A.R. Respondent by : Dr. Divya K.J, CIT D.R. Date of Hearing Date of Pronouncement: 22.01.2026 16.02.2026 ORDER PER KESHAV DUBEY, JUDICIAL…

Neeta Bhambhani, Bengaluru vs. DCIT, (It), Circle-1(1), Bengaluru

In the result, I pass the following:-

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

…decision of the Hon’ble Apex Court in the case of National Thermal Power Company Limited Vs. CIT, reported in 229 ITR 383 and also on the ratio of the decision of the Hon’ble Karnataka High Court in the case of Gundathur Thimmappa & Sons Vs. CIT, reported in 70 ITR 70. IT(IT)A No.3124/Bang/2025 Neeta Bhambhani, Bengaluru Page 4 of 24 ADDITIONAL GROUNDS OF APPEAL 1. The sanction accorded under section 151 of the Act is bad in law, on the facts and circumstances of the case. 2. The order passed under section 148A(d) of the Act dt: 10/04/2024 is barred by limitation and consequently the entire proceedings is bad i…

Rahul Meka, Bengaluru vs. Income Tax Officer, Ward International Taxation-1(2), Bengaluru

In the result, appeal filed by the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

…has the right to raise additional grounds and if the same is beneficial to the assessee, the same should be considered by the Tribunal. 4.1 Further, the Hon’ble Karnataka High Court in the case of Gundathur Thimmappa & Sons vs. CIT, Mysore, reported in (1968) 70 ITR 70 held that when the point raised by the assessee is a point which went to the root of the matter and affected not merely his liability to pay tax but also jurisdiction of the Tribunals and Authorities themselves to subject the amount concerned to tax, the Appellate Tribunal had the discretion to permit point of law to be raised for the first time in…

Holy Spirit Educational Society Convent of Holy Spirit, Bangalore vs. Income-Tax Officer(Exemptions) Ward-1, Bengaluru

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

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2016-17

…e decision of the Hon'ble Apex Court in the case of National Thermal Power Company Limited Vs. CIT, reported in 229 ITR 383 and also on the ratio of the decision of the Hon'ble High Court of Karnataka in the case of Gundur Thimmappa & Sons Vs CIT, reported in 70 ITR 70. ADDITIONAL GROUNDS OF APPEAL 1. The authorities below failed to appreciate that the assessment order passed by the learned Assessing Officer is further bad in law since the learned Assessing has erred in issuing two separate DIN for the notice under section 147 r.w.s 143(2) of the Act which is not a valid communication as per the Notification No.…

Akshay Kumar Rungta, Bangalore vs. Income Tax Officer, Ward 2(1), International Taxation

In the result, appeal filed by the assessee is allowed as per above terms

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyit(It)A No.66/Bang/2024 Assessment Year :2015-16

…sue was not raised before the learned CIT(A). Therefore, relying on the judgment of the National Thermal Power Co. Ltd. Vs. CIT reported in 229 ITR 383 and decision of the jurisdictional High Court in the case of Gundathur Thimmappa & Sons Vs. CIT reported in 70 ITR 70. Accordingly, the additional ground is admitted for adjudication. The learned Counsel for the assessee reiterated the submissions made before the lower authorities and further submitted that this is a complete change of opinion. The case was selected for complete scrutiny and AO issued notices on various dates under section 142(1) of the Act on 20.…

ITO, Ward-1, Madikeri vs. Sri. M.L. Krupal, Kodagu

In the result, appeal of the assessee is partly allowed for statistical purposes and appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2005-06 Late M.L. Krupal M/S. Prime Commodities Blv Complex Somwarpet 571 236 Represented By Legal Heir Suvina Krupal Ito Vs. C/O Shreehari Kutsa, Advocate Ward-1 No.2B, 2Nd Floor, ‘Solus’, Madikeri 1St Cross J.C. Road Bangalore 560 027

…ce is placed on the decision of Hon’ble Apex Court in the case of National Thermal Power Company Ltd. Vs. CIT reported in 229 ITR 383 and also on the ratio of the decision of Hon’ble Karnataka High Court in the case of Gundathur Thimmappa and Sons reported in 70 ITR 70. 7. Ld. D.R. on the other hand, opposed the additional grounds taken by the assessee at this stage. 8. We have heard both the parties on admission of additional grounds. In our opinion, all the facts are already on record and there is no necessity of investigation of any fresh facts for the purpose of the adjudication of above grounds. Further, we…

Mr. M.L. Krupal, Kodagu vs. ITO, Ward-1, Madikeri

In the result, appeal of the assessee is partly allowed for statistical purposes and appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2005-06 Late M.L. Krupal M/S. Prime Commodities Blv Complex Somwarpet 571 236 Represented By Legal Heir Suvina Krupal Ito Vs. C/O Shreehari Kutsa, Advocate Ward-1 No.2B, 2Nd Floor, ‘Solus’, Madikeri 1St Cross J.C. Road Bangalore 560 027

…ce is placed on the decision of Hon’ble Apex Court in the case of National Thermal Power Company Ltd. Vs. CIT reported in 229 ITR 383 and also on the ratio of the decision of Hon’ble Karnataka High Court in the case of Gundathur Thimmappa and Sons reported in 70 ITR 70. 7. Ld. D.R. on the other hand, opposed the additional grounds taken by the assessee at this stage. 8. We have heard both the parties on admission of additional grounds. In our opinion, all the facts are already on record and there is no necessity of investigation of any fresh facts for the purpose of the adjudication of above grounds. Further, we…

Rakesh Ganapathy, Bangalore vs. Income Tax Officer, Ward-4(3)(3), Bangalore

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

…ce is placed on the decision of Hon'ble Apex Court in the case of National Thermal Power Company Ltd. Vs. CIT reported in 229 ITR 383 and also on the ratio of the decision of Hon'ble Karnataka High Court in the case of Gundathur Thimmappa and Sons reported in 70 ITR 70. 4. Ld. D.R. on the other hand, opposed the additional grounds taken by the assessee at this stage. 5. We have heard both the parties on admission of additional grounds. In our opinion, all the facts are already on record and there is no necessity of investigation of any fresh facts for the purpose of the adjudication of above grounds. Further, we…

Changaai Mangalote Ibrahim, Bangalore vs. The Income Tax Officer, Ward-1(2)(4), Bangalore

In the result, assessee's appeal stands allowed

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2016-17

…ITA No.1405/Bang/2024 Changaai Mangalote Ibrahim, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2016-17 Changaai Mangalote Ibrahim #81, Benson Cross Road Benson Town ITO Vs. Bangalore 560 046 Ward-1(2)(4) Bangalore PAN NO : AACPI5672G APPELLANT RESPONDENT Appellant by : Sri Ravi Shankar S.V., A.R. Respondent by : Sri D.K. Mishra, D.R. Date of Hearing : 08.10.2024 Date of Pronouncement : 13.11.2024 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of assesse…

Veeranna Murthy Raghavendra Deekshith, Bengaluru vs. Income Tax Officer, Ward 6(2)(4), Bengaluru

In the result, the appeal filed by assessee is partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

…ion of the Hon’ble Supreme Court in the case of National Thermal Power Company Limited v. CIT reported in 229 ITR 383 (SC) and also on the ratio of the decision of the Hon’ble Karnataka High Court in the case of Gundathur Thimmappa and Sons v. CIT reported in 70 ITR 70 (Kar.) in support of his prayer. 5. The learned Departmental Representative, on the other hand, strongly opposed the admission of additional grounds of appeal at this stage. 4 Sri.Veeranna Murthy Raghavendra Deekshith. 6. We have heard both the parties on the admission of additional grounds. In our opinion, all the facts are already on record and…

M/S. Plaza Agencies Private Limited, Bengaluru vs. Deputy Commissioner of Income, Circle-5(1)(2), Bengaluru

In the result, the appeal filed by the assessee is allowed in substance and set aside to the file of AO for limited purpose of quantification of the amount of expenses and depreciation

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavplaza Agencies Pvt. Ltd. Dcit, Circle - 5(1)(2) #41, Mantri House Bengaluru Vittal Mallya Road Vs. Bengaluru 560001 Pan – Aaccp0589Q (Appellant) (Respondent) Assessee By: Smt. Sunaiana Bhatia, Ca Revenue By: Ms. Neha Sahay, Jcit-Dr Date Of Hearing: 26.06.2024 Date Of Pronouncement: 27.06.2024 O R D E R Per: Prakash Chand Yadav, J.M. Present Assessee’S Appeal Is Arising From The Order Of The National Faceless Appeal Centre, Delhi (Cit(A)) Dated 08.04.2024 Passed Under Section 250 Of The Income Tax Act, 1961 (The Act) In Respect Of Assessment Year (Ay) 2017-18 Having Din & Order No. Itba/Nfac/S/2004-25/1063981275(1).

…se. 5. After considering the factual metrics and judgement of the Hon'ble Supreme Court in the case of NTPC Ltd. Vs. CIT reported in 229 ITR 383 and the judgement of the Hon'ble Karnataka High Court in the case of Gundathur Thimmappa & Sons v. CIT reported in 70 ITR 70 we admit the additional ground of appeal and proceed with the matter as under. 6. At the time of hearing the ld. Counsel of the assessee pressed ground Nos. 3 & 3.1 and craved that the AO ought to have allowed the sef-off of loss with Income From Other sources (IOS). Ld Counsel argued that AO has exceeded his jurisdiction while framing the computa…

M/S. Islamic Academy of Education, Mangalore vs. Principal Commissioner of Income Tax(Central), Bangalore

Bench: Shri Chandra Poojari & Smt. Madhumita Roy

…ITA No.610/Bang/2023 M/s. Islamic Academy of Education, Mangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. MADHUMITA ROY, JUDICIAL MEMBER ITA No.610/Bang/2023 Assessment Year: 2021-22 M/s. Islamic Academy of Education Nithyananda Nagar PO Deralakatte Mangalore 575 018 Karnataka Vs. The PCIT (Central) Bengaluru PAN NO: AAATI3176M APPELLANT RESPONDENT Appellant by : Shri V. Srinivasan, A.R. Respondent by : Ms. Neera Malhotra, D.R. Date of Hearing : 21.12.2023 Date of Pronouncement : 28.02.2024 ORDER PER CHANDRA POOJARI, ACCOUNTANT MEMBER: Thi…

The United Theological College, Bangalore vs. Income-Tax Officer, (Exemptions), Ward-2, Bengaluru

In the result, the appeal of the assessee is allowed

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

…ional The United Theological College, Bangalore Page 4 of 16 Thermal Power Company Limited Vs. CIT, reported in 229 ITR 383 and also on the ratio of the decision of the Hon’ble High Court of Karnataka in the case of Gundur Thimmappa & Sons Vs CIT, reported in 70 ITR 70. 3. We have heard the both the parties on admission of additional grounds. In our opinion, all the facts are already on record and there is no necessity of investigation of any fresh facts for the purpose of adjudication of above grounds. Accordingly, by placing reliance on the judgement of Hon’ble Supreme Court in the case of NTPC Vs. CIT 229 ITR…

Kedambady Keyyur Primary Agricultural Co-Operative Society Limited, Puttur vs. Income Tax Officer, Ward-1, Puttur

In the result, the additional grounds raised by the assessee are dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…itional grounds may be admitted in view of the judgement in the case of National Thermal Power Company Limited v. CIT reported in 229 ITR 383 and also the judgement of Hon’ble Karnataka High Court in the case of Gundathur Thimmappa and Sons v. CIT reported in 70 ITR 70. 3. We have heard the rival submissions and perused the materials available on record. As rightly pointed out by the ld. A.R. in his petition, the issue involved in these additional grounds is only question of law and there is no necessity of investigation of any facts otherwise on record and these additional grounds are admitted for adjudication.…

Kedambady Keyyur Primary Agricultural Co-Operative Society Limited, Puttur vs. Income-Tax Officer, Ward-1, Puttur

In the result, the additional grounds raised by the assessee are dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…itional grounds may be admitted in view of the judgement in the case of National Thermal Power Company Limited v. CIT reported in 229 ITR 383 and also the judgement of Hon’ble Karnataka High Court in the case of Gundathur Thimmappa and Sons v. CIT reported in 70 ITR 70. 3. We have heard the rival submissions and perused the materials available on record. As rightly pointed out by the ld. A.R. in his petition, the issue involved in these additional grounds is only question of law and there is no necessity of investigation of any facts otherwise on record and these additional grounds are admitted for adjudication.…

Mr. Saleem Thangal Kader Plakad, Individual, Udupi vs. Assistant Commissioner of Income-Tax, Central Circle-2, Mangaluru

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

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

…decision of the Hon'ble Apex Court in the case of National Thermal Power Company Limited Vs. CIT, reported in 229 ITR 383 and also on the ratio of the decision of the Hon'ble Karnataka High Court in the case of Gundathur Thimmappa & Sons Vs. CIT, reported in 70 ITR 70. 8. After hearing both the parties and considering the material on record, respectfully following the Hon’ble Supreme Court judgment in the case of M/s National Thermal Power Co. Ltd. Vs. CIT, 229 ITR 383 (SC), the additional grounds are admitted for adjudication. 9. During the course of hearing, the ld. AR first pressed the additional grounds No.…

Mr. Saleem Thangal Kader Plakad, Individual, Udupi vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

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

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

…decision of the Hon'ble Apex Court in the case of National Thermal Power Company Limited Vs. CIT, reported in 229 ITR 383 and also on the ratio of the decision of the Hon'ble Karnataka High Court in the case of Gundathur Thimmappa & Sons Vs. CIT, reported in 70 ITR 70. 8. After hearing both the parties and considering the material on record, respectfully following the Hon’ble Supreme Court judgment in the case of M/s National Thermal Power Co. Ltd. Vs. CIT, 229 ITR 383 (SC), the additional grounds are admitted for adjudication. 9. During the course of hearing, the ld. AR first pressed the additional grounds No.…