Home Finders Housing Ltd. v. Income-tax Officer Ward 2(3), Chennai

93 Taxmann.com 371High Court2018#825 most cited

What is Home Finders Housing Ltd. v. Income-tax Officer Ward 2(3), Chennai authority for?

Failure by the Assessing Officer to supply reasons for reassessment or dispose of the assessee's objections, as required by the GKN Driveshafts procedure, is a procedural irregularity that does not render the reassessment order void. Such non-compliance can be cured by remitting the matter back to the Assessing Officer for proper adherence to the procedure.

125

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2026.

Also referred to as

Home Finders Housing Ltd. v. ITO · Section 147 · Section 148 · reassessment proceedings · GKN Driveshafts India Pvt. Ltd. procedure · communication of reasons · disposal of objections · procedural irregularity · assessment not void · remand to Assessing Officer · Madras High Court

Sections most often in play

Section 143(3)Section 153DSection 153ASection 147Section 132Section 142(1)Section 148Section 153C

Issues it is cited on

arbitrary and capricioussection 114(e)section 43(3)section 158bgpurposive interpretationnon-application of mindsubstantive assessmentsection 153dsection 153bsection 153a(1)search assessmentsection 158b

Judgments citing Home Finders Housing Ltd. v. Income-tax Officer Ward 2(3), Chennai

Jasmin K Ajmera (HUF), Mumbai vs. DCIT CC 2 (2), Mumbai

In the result, appeals of the assessees are allowed as indicated above

ITA 7367/MUM/2019[2011-12]Status: DisposedITAT Mumbai06 Oct 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Department by Shri Brajendra Kumar
Section 147Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) MUMBAI BENCH “A”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7370 & 7371/MUM/2019 (A.Ys. 2011-12 & 2012-13) Kishore H. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha Bhavan M.K. Road, Mumbai – 400020 PAN: AACHK7675R (Appellant) (Respondent) Jiten K. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha…

Jiten K Ajmera (HUF), Mumbai vs. DCIT CC 2 (2), Mumbai

In the result, appeals of the assessees are allowed as indicated above

ITA 7366/MUM/2019[2012-13]Status: DisposedITAT Mumbai06 Oct 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Department by Shri Brajendra Kumar
Section 147Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) MUMBAI BENCH “A”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7370 & 7371/MUM/2019 (A.Ys. 2011-12 & 2012-13) Kishore H. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha Bhavan M.K. Road, Mumbai – 400020 PAN: AACHK7675R (Appellant) (Respondent) Jiten K. Ajmera (HUF) v. DCIT – CC – 2(2) 4th Floor, Ajmera House Room No. 806, 8th Floor Pahakwadi, L.T.Marg Old CGO Building Mumbai -400002 Pratistha…

ITO, Mysore vs. P.H. Chandrashekar, Mysore

In the result, the cross objection filed by the assessee is allowed and the appeal of the revenue is dismissed

ITA 1080/BANG/2015[2011-12]Status: DisposedITAT Bangalore24 Sept 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 22011-12

For Appellant: Shri Priyadarshi Mishra, D.RFor Respondent: Shri S.V. Ravishankar, A.R
Section 133ASection 147Section 148Section 39(4)Section 44ASection 47Section 6

…ITA No.1080/Bang/2015 & CO No.106/Bang/2017 P.H. Chandrashekar, Mysore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 22011-12 P.H. Chandrashekar ITO Ward-1(2) No.966, 7th Main, 3rd Stage Mysore Vs. Gokulam, Mysore PAN NO : ABJPH8220R APPELLANT RESPONDENT C.O. No.106/Bang/2017 (Arising out of ITA No.1080/Bang/2015) Assessment Year: 22011-12 P.H. Chandrashekar ITO Ward-1(2) No.966, 7th Main, 3rd Stage Vs. Mysore Gokulam, Mysore APPELLANT RESPONDENT Appellant by : Shri Priyadarshi Mishra, D.R. R…

Reuters Transaction Services Ltd., Mumbai vs. DCIT (Internatioal Taxation) - 4(1)(1), Mumbai

In the result, appeal stands dismissed

ITA 5121/MUM/2017[2014-15]Status: DisposedITAT Mumbai20 Dec 2019AY 2014-15

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri P.J. Pardiwala a/wFor Respondent: Shri V. Sreekar
Section 143(3)Section 144C(1)Section 144C(13)Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.5121/Mum./2017 (Assessment Year : 2014–15) Reuters Transaction Services Ltd. C/o BMR & Associates LLP BMR House, 36–B ……………. Appellant Dr. R.K. shirodkar Marg Parel (E), Mumbai 400 012 PAN – AACCR0226Q v/s Dy. Commissioner of Income Tax International Taxation ……………. Respondent Circle–4(1)(1), Mumbai Assessee by : Shri P.J. Pardiwala a/w Shri Nitesh Joshi Revenue by : Shri V. Sreekar Date of Hearing – 23.09.2019 Date of Order – 20.12.2019 O R D E R PER SAKTIJ…

Cable and Wireless (India) Ltd, Mumbai vs. DCIT (It) Cir 2(1)(1), Mumbai

In the result, appeal stands dismissed

ITA 3199/MUM/2017[2011-12]Status: DisposedITAT Mumbai16 Dec 2019AY 2011-12

Bench: Shri Pramod Kumar & Shri Saktijit Dey

For Appellant: Shri Vishal KarlaFor Respondent: Shri V. Sreekar
Section 115JSection 143(3)Section 144C(1)Section 144C(13)Section 253Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT, AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER IT(TP)A no.3199/Mum./2017 (Assessment Year : 2011–12) Cable and Wireless (India) Ltd. C/o BMR& Associates LLP BMR House, 36B, Dr.R.K. Shriodkar ……………. Appellant Marg, Parel, Mumbai 400 012 PAN – AAACC6133F v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–2(1)(1), Mumbai Assessee by : Shri Vishal Karla Revenue by : Shri V. Sreekar Date of Hearing – 17.09.2019 Date of Order – 16.12.2019 O R D E R PER SAKTIJIT DEY, J.M. The captioned appeal has been filed by the asse…

Shri Ratilal Khushaldas Mali, Na

In the result, the appeal of the assessee for A

ITA 2127/AHD/2014[1997-98]Status: DisposedITAT Surat11 Dec 2019AY 1997-98

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

…Ratilal K Mali v. ACIT- Navsari/ I.T.A.No. 1637, 2123, 2125 &, 2127/AHD/2014/A.Y. 94-95, 95-96, 96-97 & 97-98 Page 1 of 34 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUTANT MEMBER आ.अ.सं/.I.T.A No.1637,2123,2125,2127/AHD/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari PAN: [ADBPM 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vep…

Shri Ratilal Khushaldas Mali, Na

In the result, the appeal of the assessee for A

ITA 2125/AHD/2014[1996-97]Status: DisposedITAT Surat11 Dec 2019AY 1996-97

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

…Ratilal K Mali v. ACIT- Navsari/ I.T.A.No. 1637, 2123, 2125 &, 2127/AHD/2014/A.Y. 94-95, 95-96, 96-97 & 97-98 Page 1 of 34 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUTANT MEMBER आ.अ.सं/.I.T.A No.1637,2123,2125,2127/AHD/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari PAN: [ADBPM 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vep…

Shri Ratilal Khushaldas Mali, Na

In the result, the appeal of the assessee for A

ITA 2123/AHD/2014[1995-96]Status: DisposedITAT Surat11 Dec 2019AY 1995-96

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

…Ratilal K Mali v. ACIT- Navsari/ I.T.A.No. 1637, 2123, 2125 &, 2127/AHD/2014/A.Y. 94-95, 95-96, 96-97 & 97-98 Page 1 of 34 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUTANT MEMBER आ.अ.सं/.I.T.A No.1637,2123,2125,2127/AHD/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari PAN: [ADBPM 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vep…

Shri Ratilal Khushaldas Mali, Na

In the result, the appeal of the assessee for A

ITA 1637/AHD/2014[1994-95]Status: DisposedITAT Surat11 Dec 2019AY 1994-95

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

…Ratilal K Mali v. ACIT- Navsari/ I.T.A.No. 1637, 2123, 2125 &, 2127/AHD/2014/A.Y. 94-95, 95-96, 96-97 & 97-98 Page 1 of 34 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUTANT MEMBER आ.अ.सं/.I.T.A No.1637,2123,2125,2127/AHD/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari PAN: [ADBPM 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vep…

M/S Aldous Tie-Up Ltd., Kolkata vs. ITO, Ward-7(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1940/KOL/2016[2011-12]Status: DisposedITAT Kolkata10 Jul 2019AY 2011-12

Bench: The Cit(A) & The Cit(A) Dismissed The Said Issue Without Giving Reasons. He Requested To Adjudicate Ground No.2 As A Preliminary Issue As It Answers The Root Of The Case. The Ld. Dr Did Not Object The Same. Therefore We Proceed To Adjudicate Ground No.2 As The Preliminary Issue.

For Appellant: Shri S.M. Surana, AdvocateFor Respondent: Shri C. J. Singh, JCIT, Sr. DR
Section 147

…I.T.A No.1940/Kol/2016 M/s. Aldous Tie-up Ltd. Assessment Year: 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA Before: Shri J. Sudhakar Reddy, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No.1940/Kol/2016 (Assessment Year: 2011-12) M/s. Aldous Tie-up Ltd. Appellant [PAN:AACCA7246D] Vs ITO, Ward-7(1), Kolkata Respondent For the Appellant : Shri S.M. Surana, Advocate For the Respondent : Shri C. J. Singh, JCIT, Sr. DR Date of hearing : 25.04.2019 Date of pronouncement : 10.07.2019 ORDER PER Shri S.S. Viswanethra Ravi, JM: This appeal by the assessee against the comm…

M/S. Mechelonic Welders Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-12(1), Bengaluru

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 441/BANG/2018[2011-12]Status: DisposedITAT Bangalore10 Jul 2019AY 2011-12

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri K.N. Dhandapani, JCIT (D.R)
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 54G

…1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ B ” BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA. No.441/Bang/2018 (Assessment Year: 2011-12) M/s. Mechelonic Welders Pvt. Ltd., Vs. Dy. Commissioner of A-24, HMT Indl. Estate, Jalahalli, Income Tax, Bangalore-560 031 Circle 12(1), PAN: AAACM3665L Bangalore. (Appellant) (Respondent) Assessee By: Shri S.V. Ravishankar, Advocate. Revenue By: Shri K.N. Dhandapani, JCIT (D.R) Date of Hearing : 10.06.2019 Date of Pronouncement : 10.07.2019 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : The assess…

Assistant Commissioner of Income Tax Circle-4(3)(1), Bangalore vs. Shri Swaroop Kumar N, Bangalore

In the result, the appeals of all three assessees for Assessment Year

ITA 813/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Jun 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. Sham R. Chakravathy, CAFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. and APPELLANT RESPONDENT Assessment Year 499/Bang/2018 Smt. Susheela N. Reddy, The Assistant Commissioner 2008-09 Susheela Narayana Nilaya, of Income-Tax, No.13 KM, Bannerghatta Road, Circle – 4(3)(1), Bangalore – 560 076. Koramangala, BMTC Building, PAN : ABQPR 0025 F Bangalore – 560 034. 811/Bang/2018 The Assistant Commissioner Smt. Susheela N. Reddy, 2008-09 of Income-Tax, Bangalore – 560 076. Circle – 4(3)(1), PAN : ABQPR 0025 F Bangalore – 560 034. 500/Ban…

Assistant Commissioner of Income Tax Circle-4(3)(1), Bangalore vs. Shri Shashank Kumar N, Bangalore

In the result, the appeals of all three assessees for Assessment Year

ITA 812/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Jun 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. Sham R. Chakravathy, CAFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. and APPELLANT RESPONDENT Assessment Year 499/Bang/2018 Smt. Susheela N. Reddy, The Assistant Commissioner 2008-09 Susheela Narayana Nilaya, of Income-Tax, No.13 KM, Bannerghatta Road, Circle – 4(3)(1), Bangalore – 560 076. Koramangala, BMTC Building, PAN : ABQPR 0025 F Bangalore – 560 034. 811/Bang/2018 The Assistant Commissioner Smt. Susheela N. Reddy, 2008-09 of Income-Tax, Bangalore – 560 076. Circle – 4(3)(1), PAN : ABQPR 0025 F Bangalore – 560 034. 500/Ban…

Assistant Commissioner of Income Tax Circle-4(3)(1), Bangalore vs. Smt Susheela N Reddy, Bangalore

In the result, the appeals of all three assessees for Assessment Year

ITA 811/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Jun 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. Sham R. Chakravathy, CAFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. and APPELLANT RESPONDENT Assessment Year 499/Bang/2018 Smt. Susheela N. Reddy, The Assistant Commissioner 2008-09 Susheela Narayana Nilaya, of Income-Tax, No.13 KM, Bannerghatta Road, Circle – 4(3)(1), Bangalore – 560 076. Koramangala, BMTC Building, PAN : ABQPR 0025 F Bangalore – 560 034. 811/Bang/2018 The Assistant Commissioner Smt. Susheela N. Reddy, 2008-09 of Income-Tax, Bangalore – 560 076. Circle – 4(3)(1), PAN : ABQPR 0025 F Bangalore – 560 034. 500/Ban…

Shri.Swaroop Kumar, Bangalore vs. Assistant Commissioner of Income Tax Circle-4(3)(1), Bangalore

In the result, the appeals of all three assessees for Assessment Year

ITA 500/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Jun 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. Sham R. Chakravathy, CAFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. and APPELLANT RESPONDENT Assessment Year 499/Bang/2018 Smt. Susheela N. Reddy, The Assistant Commissioner 2008-09 Susheela Narayana Nilaya, of Income-Tax, No.13 KM, Bannerghatta Road, Circle – 4(3)(1), Bangalore – 560 076. Koramangala, BMTC Building, PAN : ABQPR 0025 F Bangalore – 560 034. 811/Bang/2018 The Assistant Commissioner Smt. Susheela N. Reddy, 2008-09 of Income-Tax, Bangalore – 560 076. Circle – 4(3)(1), PAN : ABQPR 0025 F Bangalore – 560 034. 500/Ban…

Smt.Susheela N Reddy, Bangalore vs. Assistant Commissioner of Income Tax Circle-4(3)(1), Bangalore

In the result, the appeals of all three assessees for Assessment Year

ITA 499/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Jun 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri. Sham R. Chakravathy, CAFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. and APPELLANT RESPONDENT Assessment Year 499/Bang/2018 Smt. Susheela N. Reddy, The Assistant Commissioner 2008-09 Susheela Narayana Nilaya, of Income-Tax, No.13 KM, Bannerghatta Road, Circle – 4(3)(1), Bangalore – 560 076. Koramangala, BMTC Building, PAN : ABQPR 0025 F Bangalore – 560 034. 811/Bang/2018 The Assistant Commissioner Smt. Susheela N. Reddy, 2008-09 of Income-Tax, Bangalore – 560 076. Circle – 4(3)(1), PAN : ABQPR 0025 F Bangalore – 560 034. 500/Ban…

Shri. S K Ramprasad, Bengaluru vs. Commissioner of Income Tax, (Appeals)5, Bengaluru

In the result, the assessee’s appeal for Assessment Year 2008-09 is allowed as indicated above

ITA 2929/BANG/2017[2008-09]Status: DisposedITAT Bangalore24 May 2019AY 2008-09

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadaleassessment Year : 2008-09 Shri. S. K. Ramprasad, Vs. Commissioner Of Income Tax No.83, Ramson Building, (Appeals-5), 7Th Floor, Bmtc Building, 80 Silver Jubilee Park Road, Bangalore-560 002. Feet Road, Koramangala, Pan : Aanpr 1165 L Bangalore -560 095. Appellant Respondent Assessee By : Shri. V. Chandrasekhar, Advocate Revenue By : Shri. M. Rajasekhar, Addl. Cit Date Of Hearing : 14.03.2019 Date Of Pronouncement : 24.05.2019

For Appellant: Shri. V. Chandrasekhar, AdvocateFor Respondent: Shri. M. Rajasekhar, Addl. CIT
Section 143(3)Section 147Section 148Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment year : 2008-09 Shri. S. K. Ramprasad, Vs. Commissioner of Income Tax No.83, Ramson Building, (Appeals-5), 7th Floor, BMTC Building, 80 Silver Jubilee Park Road, Bangalore-560 002. Feet Road, Koramangala, PAN : AANPR 1165 L Bangalore -560 095. APPELLANT RESPONDENT Assessee by : Shri. V. Chandrasekhar, Advocate Revenue by : Shri. M. Rajasekhar, Addl. CIT Date of hearing : 14.03.2019 Date of Pronouncement : 24.05.2019 O R D E R Per Shri Jason P Boaz, A.M. :…

Deputy Commissioner of Income Tax - 7 (2) (1), Bengaluru vs. M/S Eagleton Property Holdings, Bengaluru

In the result, the appeal filed by the revenue is dismissed as infructuous and the C

ITA 1584/BANG/2018[2014-15]Status: DisposedITAT Bangalore15 Mar 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumarassessment Year : 2007-08 M/S. Eagleton Property Holdings, The Dcit, #2581, 9Th Main Road, Bsk 2Nd Stage, Circle – 7 (2) (1), Vs. Bangalore. Bangalore – 560 070. Pan: Aabfe9867C Appellant Respondent & C.O. No. 111/Bang/2018 (In Ita No. 1584/Bang/2018) (By Assessee) Assessee By : Shri V. Sridhar, Ca Revenue By : Shri R.N. Siddappaji, Addl. Cit (Dr) Date Of Hearing : 06.03.2019 Date Of Pronouncement : 15.03.2019 O R D E R Per Shri A.K. Garodiathis Appeal Is Filed By The Revenue & The C.O. Is Filed By The Assessee & These Are Directed Against The Order Of Ld. Cit (A)-10, Bangalore Dated 23.02.2018 For Assessment Year 2007-08. 2. The Grounds Raised By The Revenue In Its Appeal Are As Under. “1. The Order Of The Learned Cit(A) Is Opposed To Law & Facts Of The Case. 2. "The Cit(A) Erred In Circumstances Of The Case & In Law In Opining That The Assessee Is A Developer & Not A Contractor Without Appreciating The Fact That The Assessee Has Entered Into Construction Agreements With Each Individual Owners & Hence The Assessee Is Only A Building Contractor & Not A Developer & Builder". 3. "Whether On The Facts & Circumstances Of The Case, The Cit(A) Was Justified In Law In Allowing The Appeal On Proportionate Basis In Respect Of Units Having Built Up Area Of Less Than Or Equal To 1500 Sq Ft"? 4. "Whether On The Facts & Circumstances Of The Case, The Cit(A) Was Justified In Law In Rejecting The District Valuation Officer'S Report & Directing The Ao To Take Details Of Measurements Of Individual

For Appellant: Shri V. Sridhar, CAFor Respondent: Shri R.N. Siddappaji, Addl. CIT (DR)
Section 143(3)Section 801Section 801B(10)

…Hon’ble Apex Court rendered in the case of Home Finders Housing Ltd. vs. ITO as reported in 94 Taxmann.com 84 and he filed a copy of this judgment. He also submitted a copy of the judgment of Hon’ble madras High Court rendered in the same case as reported in 93 Taxmann.com 371. He pointed out that in this case, it was held by Hon’ble madras High Court that non compliance of procedure indicated by Hon’ble Supreme Court in the case of GKN Driveshafts (India) Ltd. vs. ITO, 259 ITR 19would not make order void or non est and such a violation is a procedural irregularity which could be rectified by remitting the matte…

Smt Janaki Amma, Shivamogga vs. The Income Tax Officer Ward-2, Shivamogga

In the result, the assessee’s appeal for Assessment Year 2010-11 is allowed and the other appeals for Assessment Years 2011-12 to 2013-14

ITA 2810/BANG/2018[2013-14]Status: DisposedITAT Bangalore13 Mar 2019AY 2013-14

Bench: Shri Jason P Boaz

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Smt. P. Renugadevi, JCIT
Section 143(1)Section 143(3)Section 147Section 148Section 54FSection 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.2807 to 2810/Bang/2018 Assessment Years : 2010-11 to 2013-14 Smt. Janaki Amma, Vs. The Income Tax Officer, “Sri Nikethan”, Ward – 2, 5th Cross, 1st Lane Left, Shivamogga. Kuvempu Road, Shivamogga – 577 201. PAN: ACIPJ 1721 H APPELLANT RESPONDENT Appellant by : Shri. V. Srinivasan, Advocate Respondent by : Smt. P. Renugadevi, JCIT Date of hearing : 10.01.2019 Date of Pronouncement : 13.03.2019 O R D E R Per Jason P Boaz: These four appeals by the assessee are directed against the separate order…

Smt Janaki Amma, Shivamogga vs. The Income Tax Officer Ward-2, Shivamogga

In the result, the assessee’s appeal for Assessment Year 2010-11 is allowed and the other appeals for Assessment Years 2011-12 to 2013-14

ITA 2809/BANG/2018[2012-13]Status: DisposedITAT Bangalore13 Mar 2019AY 2012-13

Bench: Shri Jason P Boaz

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Smt. P. Renugadevi, JCIT
Section 143(1)Section 143(3)Section 147Section 148Section 54FSection 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.2807 to 2810/Bang/2018 Assessment Years : 2010-11 to 2013-14 Smt. Janaki Amma, Vs. The Income Tax Officer, “Sri Nikethan”, Ward – 2, 5th Cross, 1st Lane Left, Shivamogga. Kuvempu Road, Shivamogga – 577 201. PAN: ACIPJ 1721 H APPELLANT RESPONDENT Appellant by : Shri. V. Srinivasan, Advocate Respondent by : Smt. P. Renugadevi, JCIT Date of hearing : 10.01.2019 Date of Pronouncement : 13.03.2019 O R D E R Per Jason P Boaz: These four appeals by the assessee are directed against the separate order…