ITO v. TechSpan India (P) Ltd.

92 Taxmann.com 361Supreme Court of India2018#485 most cited

What is ITO v. TechSpan India (P) Ltd. authority for?

Reassessment under Section 147/148 is invalid if it constitutes a mere change of opinion by the Assessing Officer without any fresh tangible material, especially after the assessee made a full and truthful disclosure during the original scrutiny assessment under Section 143(3).

194

judgments rely on this decision, according to BharatTax’s citation analysis of 367,518 Indian tax judgments — from 2017 to 2026.

Also referred to as

ITO v. TechSpan India (P) Ltd. · Section 147 · Section 148 · Section 143(3) · mere change of opinion · reopening of assessment · reassessment validity · tangible material · full disclosure · scrutiny assessment · reason to believe

Sections most often in play

Section 143(3)Section 147Section 148Section 153ASection 271(1)(c)Section 10ASection 10AASection 144C(3)
Read the full judgment

Issues it is cited on

mere change of opinionkelvinatorchange of opiniontangible materialescapement of incomereason to believereopening of assessmentreassessment proceedingsscrutiny assessmentnotice under section 148section 148section 153

Judgments citing ITO v. TechSpan India (P) Ltd.

ITO 15 (2)(2), Mumbai vs. M/S Limbo Engineering P Ltd., Mumbai

In the result the all the three appeals of the revenue are dismissed

ITA 7276/MUM/2019[2012-13]Status: DisposedITAT Mumbai29 Oct 2020AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year : 2011-12

For Appellant: Shri Neel Khandelwal &For Respondent: Dr Rajeev Harit&Shri J. Micheal, D.R
Section 143(1)Section 143(3)Section 147Section 148Section 148(2)

…ot even aware that a scrutiny assessment has been made on an earlier occasion in the case of the assessee. The ld AR relied on the following decisions: Kelvinator of India Ltd – 320 ITR 561 (SC) Kelvinator of India Ltd – 256 ITR 1 (Del) TechSpan India P Ltd – 404 ITR 10 (SC) Century Textile & Industries Ltd – 99 taxmann.com 206 (SC) dismissing SLP against 99 taxmann.com 205 (Bom) Orient News Prints Ltd – 100 taxmann.com 69 (SC) dismissing SLP against 78 taxmann.com 108 (Guj) / 393 ITR 527 (Guj) ICICI Home Finance Co Ltd – 210 Taxman 67 (Bom),Usha International Ltd – 348 ITR 485 (Del FB) 8.1. Then second plea tak…

ACIT 5(1), Indore vs. M/S. Shiv Offset India (P) Ltd., Indore

In the result Revenue’s appeal is dismissed

ITA 977/IND/2019[2011-12]Status: DisposedITAT Indore07 Sept 2020AY 2011-12

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2011-12 Asstt. Commissioner Of M/S. Shiv Offset India Income Tax-5(1), Indore Vs. Pvt. Ltd, 73, Polo Ground, Indore (Revenue ) (Appellant) Pan No.Aaics4399B Revenue By Shri Asish Porwal, Sr.Dr Appellant By Shri S.S. Deshpande, Ca Date Of Hearing 14.09.2020 Date Of Pronouncement 14.09.2020 O R D E R

Section 143(3)Section 147Section 148

…nging out any fresh material on record and thus there was a mere change of opinion, which is not justified. Our view is supported by following judicial pronouncements; (i) CIT V/s Kelvinator India Ltd 320 ITR 561. (ii) ITO v/s Techspan India (P) Ltd (2018) 404 ITR 10(SC) (iii) Asteroids Trading & Investment Pvt. Ltd V/s DCIT (2009) 308 ITR 190 (Bom). (iv) CIT V/s Usha International Ltd 348 ITR 485 (Delhi (FB) 7. Considering the facts and circumstances of the case in the light of judicial pronouncements (supra) referred above and the fact that no adverse material was produced before us to controvert the findin…

M/S. Bose Corporation India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 5705/DEL/2016[2008-09]Status: DisposedITAT Delhi03 Sept 2020AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2008-09] Bose Corporation India Pvt. Ltd., Vs. Dcit 3Rd Floor, Plot No.4, Circle – 5(1), Salcon Aurum, Jasola District New Delhi Centre, New Delhi – 110 025 Pan No. Aaacb 3260 A [Appellant] [Respondent]

For Appellant: Shri K. M. Gupta, AdvFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 143(3)Section 147Section 148Section 37(1)

…t or failure on the part of the Assessee. The reasons also do not explain or specify as to what is the rationale connection between the reasons to believe and the material on record. The Supreme Court in Income Tax Officer v. Techspan Pvt. Ltd And Ors. (2018) 6 SCC 685 has held that “The use of the words “reason to believe” in Section 147 has to be interpreted schematically as the liberal interpretation of the 17 word would have the consequence of conferring arbitrary powers on the assessing officer who may even initiate such re-assessment proceedings merely on his change of opinion on the basis of some facts and…

Hi-Tech Marketing, Surat vs. Income Tax Officer Ward 3(1)(4), Surat

In the result, the Ground no

ITA 17/SRT/2017[2010-11]Status: DisposedITAT Surat02 Sept 2020AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainihi-Tech Marketing, The Income – Tax Officer, 114, Belgium Tower, Old Ward -3(1)(4), Surat Linear Bus Stop, Station Road, Surat – 395 003. Vs Pan : Aabfh5705N Appellant Respondednt

Section 143(3)Section 147Section 148Section 253Section 254(1)Section 40ASection 40A(2)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER Hi-Tech Marketing, The Income – Tax Officer, 114, Belgium Tower, Old Ward -3(1)(4), Surat Linear Bus Stop, Station Road, Surat – 395 003. Vs PAN : AABFH5705N APPELLANT RESPONDEDNT Appellant by Shri Hiren R Vepari - CA Respondent by Shri O P Meena – Sr. DR Date of hearing 02-09-2020 Date of pronouncement 02-09-2020 Order Under Section 254(1) of Income-tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal filed by the assessee under section 253 of Income-tax Act is direc…

DCIT, New Delhi vs. M/S. Niit Smartserve Ltd., New Delhi

In the result, the appeal of the revenue in ITA No

ITA 5173/DEL/2015[2005-06]Status: DisposedITAT Delhi31 Jul 2020AY 2005-06

Bench: Ms. Sushma Chowlaand Shri N.K. Billaiya[Assessment Year: 2005-06] The Dy.C.I.T Vs. Niit Smartserve Ltd Circle – 18(2) 8, Balaji Estate New Delhi Guru Ravidas Marg New Delhi Pan: Aabcn 4598 E & Co No. 217/Del/2018 (In Ita No.5173/Del/2015) [Assessment Year: 2005-06] Niit Smartserve Ltd Vs. The Dcit 8, Balaji Estate Circle – 18(2) Guru Ravidas Marg New Delhi New Delhi Pan: Aabcn 4598 E [Appellant] [Respondent] Date Of Hearing : 23.07.2020 Date Of Pronouncement : 31.07.2020

For Appellant: Shri Gaurav Jain, CAFor Respondent: Shri Saras Kumar, DR
Section 143(3)Section 147Section 148Section 32

…able on record and was examined in original assessment, as capital expenditure and such opinion is solely based out of the opinion of the audit party, which in itself is not permissible. . 38. The Hon'ble Supreme Court in the case of TechSpan India (P.) Ltd. 404 ITR 10 (SC), has quashed reassessment proceedings wherein 31 reassessment proceedings initiated on the basis of facts and circumstances already within the knowledge of the assessing officer were quashed, by holding the same to be based out of mere change in opinion. Relevant findings of the Hon'ble Supreme Court read as under: “9. Section 147 of the IT…

DCIT, Central Circle - 2(1), Kolkata vs. M/S. Bhavya Merchandise Pvt. Ltd., Kolkata

In the result, appeals by the revenue are dismissed and cross-objections by the assessee are allowed

ITA 2148/KOL/2017[2011-12]Status: DisposedITAT Kolkata18 Mar 2020AY 2011-12
For Appellant: Mr. R.P. Agarwal, Advocate &For Respondent: Mr. Imokaba Jamir, CIT DR
Section 132Section 143(2)Section 143(3)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA Before: Shri P.M. Jagtap, Vice President and Shri S.S. Viswanethra Ravi, Judicial Member DCIT, CC – 2(1), Kolkata Appellant Vs M/s. Bhavya Merchandise Pvt. Ltd. Respondent [PAN:AADCB 6137 F] C.O. No. 110/Kol/2018 (Arising out of ITA No. 2148/Kol/2017 (Assessment Year: 2011-12) M/s. Bhavya Merchandise Pvt. Ltd. Cross-Objector [PAN:AADCB 6137 F] Vs DCIT, CC – 2(1), Kolkata Respondent IT(SS)A No. 139/Kol/2017 (Assessment Year: 2011-12) DCIT, CC – 2(1), Kolkata Appellant Vs M/s. SRA Merchandise Pvt. Ltd. Respondent [PAN: AAMCS 5239 C] C.O. No. 09/Kol/2…

M/S. Maharaja Shree Umaid Mills Ltd. Jaipur, Jaipur vs. DCIT Circle-6, Jaipur, Circle-6

In the result, appeal of the assessee is allowed

ITA 783/JPR/2019[2012-13]Status: DisposedITAT Jaipur26 Feb 2020AY 2012-13
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. B. K. Gupta (CIT) &
Section 115JSection 143(3)Section 147Section 148Section 32

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 783/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke M/s Maharaja Shree Umaid Mills DCIT, Vs. Ltd. Khaitan Bhawan, M.I. Road, Circle-06, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCM1849B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Sh. B. K. Gupta…

M/S Kptcl, Hubli vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2301/BANG/2017[2014-15]Status: DisposedITAT Bangalore04 Jun 2019AY 2014-15

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri V Chandrashekhar, AdvocateFor Respondent: Shri K.V Arvind, Advocate and Shri Dilip, Advocate (Standing counsels)
Section 10Section 17(1)(va)Section 192Section 200Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2301 & 2302/Bang/2017 2014-15 M/s Karnataka Power Transmission PAN – AABCk 7281 M Corporation Ltd. The ITO (KPCTL), Hubli (OSD), (TDS), LTU, 3-4 2303 & 2304/Bang/2017 2014-15 M/s KPCTL, Hassan Bengaluru. 5-6 2305 & 2306/Bang/2017 2014-15 M/s KPTCL, Talguppa 2307 & 2308/Bang/2017 7-8 2014-15 M/s KPCTL, Bangalore 2309 & 2310/Bang/2017 9-10 2014-15 M/s KPCTL, Bangalore 11- 2311 & 2312/Bang/2017 2014-15 M/s KPCTL,…

Ragbirsingh Maliksingh Rajpal, Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of assessee is allowed

ITA 1100/PUN/2016[2007-08]Status: HeardITAT Pune04 Apr 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1100/Pun/2016 यििाारण वषा / Assessment Year : 2007-08

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ashok Babu
Section 139(1)Section 139(4)Section 143(2)Section 143(3)Section 147Section 148Section 194ISection 2Section 54FSection 56

…r to re- assess the same as that would amount to review the assessment order. The relevant findings are in para 6, which reads as under:- “6. We note that the Apex Court in Income-Tax Officer V/s. Techspan India Private Limited and Another, reported in [2018] 404 ITR 10 (SC) reiterated the settled principle of law laid down by the Supreme Court in CIT V/s. Kelvinator of India Ltd. [2010] 320 ITR 561(SC) that the Assessing Officer has a power only to reassess and has no power to review the assessment order. Thus, it held that no re-opening notice can be issued which is premised on a change of opinion. It further g…

DCIT 14(20(1), Mumbai vs. Icici Home Finance Co.Ltd, Mumbai

ITA 7223/MUM/2016[2009-10]Status: DisposedITAT Mumbai03 Apr 2019AY 2009-10

Bench: Shri G.Manjunatha & Shri Ravish Sooddcit-14(2)(1),432, 4Th Floor, M/S Icici Home Finance Co. Ltd. Aaykar Bhavan, 7Th Floor, West Wing South Tower, Mumbai-400 020 Vs. Icici Bank Towers, Bandra Kurla Complex, Bandra (East), Mumbai-400 051 Pan – Aaaci6285N (Appellant) (Respondent) C.O. No. 81/Mum/2018 (Arising Out Of Ita No.7223/Mum/2016) (Assessment Year: 2009-10)

For Appellant: Ms. Anita Hardasani, D.RFor Respondent: Ms. Aarti Vissanji, A.R
Section 139(1)Section 143(3)Section 147Section 148

…nnot be construed as inferring formation of an opinion on the said aspect by the A.O in the course of the said original assessment proceedings. We find that as observed by the Hon‟ble Supreme Court in the case of ITO Vs. Techspan India Pvt. ltd. & Anr. (2018) 404 ITR 10 (SC), before interfering with the proposed reopening of the assessment on the P a g e | 19 ITA No.7223/Mum/2016 A.Y. 2009-10 C.O No.81/Mum/2018 DCIT Vs. M/s ICICI Home Finance Co. Ltd. ground that the same is based only on a „change of opinion‟, it has to be verified whether the assessment earlier made had either expressly or by necessary implicat…

M/S Kptcl, Bangalore vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2458/BANG/2017[2013-14]Status: DisposedITAT Bangalore08 Feb 2019AY 2013-14

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Bangalore vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2457/BANG/2017[2013-14]Status: DisposedITAT Bangalore08 Feb 2019AY 2013-14

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Hassan vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2456/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Hassan vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2455/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Mysore vs. ITO(OSD)(TDS)Ltpu, Banalore

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

ITA 2454/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Mysore vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2453/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Bangalore Rural vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2452/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Bangalore Rural vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2451/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Shimoga vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2450/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…

M/S Kptcl, Shimoga vs. ITO(OSD)(TDS)Ltpu, Bangalore

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

ITA 2449/BANG/2017[2015-16]Status: DisposedITAT Bangalore08 Feb 2019AY 2015-16

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

Section 17(1)(va)Section 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. ITA No. Assessment Appellant Respondent No. Year 1-2 2379 & 2380/Bang/2017 2015-16 M/s Karnataka Power Transmission Corporation Ltd. (KPTCL), Tumkur 3-4 2381 & 2382/Bang/2017 2015-16 M/s KPTCL, Mysore 5-6 2383 & 2384/Bang/2017 2015-16 M/s KPTCL, Tumkur The ITO (OSD), 7-8 2385 & 2386/Bang/2017 2015-16 M/s KPTCL, Bangalore (TDS), LTPU, Bengaluru. 9-10 2387 & 2388/Bang/2017 2015-16 M/s KPTCL, Belgaum 11-12 2015-16 M/s KPTCL, Bangalore 2389 & 2390/Bang/2017 13-16 2015-16…