Karnataka in CIT v. Smt. Annapoornamma Chandrashekar

204 Taxmann 158Reported decision2012#14079 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Sections most often in play

Section 143(3)Section 153ASection 153DSection 153BSection 153B(1)(b)

Issues it is cited on

section 7(1)section 153b(1)(b)section 158bgdeduction u/s 80ianon-speaking ordernon-application of mindsection 80iasection 153bsection 158bsection 158section 153dspeaking order

Judgments citing Karnataka in CIT v. Smt. Annapoornamma Chandrashekar

M/S MSPL LIMITED,MUMBAI vs. ACIT, BANGALORE

ITA 374/BANG/2011[2008-09]Status: DisposedITAT Bangalore14 Aug 2024AY 2008-09

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Shri. J. D. Mistri, Senior CounselFor Respondent: Shri. Kiran D, Addl. CIT(DR)(ITAT), Bengaluru
Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA Nos.372 to 374/Bang/2011 Assessment Years : 2006-07 to 2008-09 M/s. MSPL, Vs. ACIT, No.117, Baddota Bhawan (Annex), Central Circle – 2(1), Maharishi Karve Road, Bengaluru. Churchgate, Mumbai – 400 020. PAN : AABCM 1040 N APPELLANT RESPONDENT Assessee by : Shri. J. D. Mistri, Senior Counsel Sri Ketan Ved, CA Revenue by : Shri. Kiran D, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 31.07.2024 Date of Pronouncement : 14.08.2024 O R D E R Per Prakash Chand Ya…

M/S MSPL LIMITED,MUMBAI vs. ACIT, BANGALORE

ITA 373/BANG/2011[2007-08]Status: DisposedITAT Bangalore14 Aug 2024AY 2007-08

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Shri. J. D. Mistri, Senior CounselFor Respondent: Shri. Kiran D, Addl. CIT(DR)(ITAT), Bengaluru
Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA Nos.372 to 374/Bang/2011 Assessment Years : 2006-07 to 2008-09 M/s. MSPL, Vs. ACIT, No.117, Baddota Bhawan (Annex), Central Circle – 2(1), Maharishi Karve Road, Bengaluru. Churchgate, Mumbai – 400 020. PAN : AABCM 1040 N APPELLANT RESPONDENT Assessee by : Shri. J. D. Mistri, Senior Counsel Sri Ketan Ved, CA Revenue by : Shri. Kiran D, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 31.07.2024 Date of Pronouncement : 14.08.2024 O R D E R Per Prakash Chand Ya…

M/S MSPL LIMITED,MUMBAI vs. ACIT, CENTRAL CIRCLE-2(1), BANGALORE

ITA 372/BANG/2011[2006-07]Status: PendingITAT Bangalore14 Aug 2024AY 2006-07

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Shri. J. D. Mistri, Senior CounselFor Respondent: Shri. Kiran D, Addl. CIT(DR)(ITAT), Bengaluru
Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA Nos.372 to 374/Bang/2011 Assessment Years : 2006-07 to 2008-09 M/s. MSPL, Vs. ACIT, No.117, Baddota Bhawan (Annex), Central Circle – 2(1), Maharishi Karve Road, Bengaluru. Churchgate, Mumbai – 400 020. PAN : AABCM 1040 N APPELLANT RESPONDENT Assessee by : Shri. J. D. Mistri, Senior Counsel Sri Ketan Ved, CA Revenue by : Shri. Kiran D, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 31.07.2024 Date of Pronouncement : 14.08.2024 O R D E R Per Prakash Chand Ya…

M/S. ETA STAR INFOPARK,BENGALURU vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-1, BENGALURU

ITA 248/BANG/2021[2016-17]Status: DisposedITAT Bangalore02 Sept 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Annamalai, A.RFor Respondent: Dr. Manjunath Karkihalli, D.R
Section 143(3)Section 2Section 263

…ITA No.415/Bang/2020 & M/s. ETA Star Infopark, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. and Appellant Respondent Assessment Year 415/Bang/2020 M/s. ETA Star Infopark, Principal Commissioner of 2015-16 No.501 and 502, Income Tax – 1, North Block, Frong Wing, Bengaluru. V Floor, Manipal Centre, Dickenson Road, Bengaluru – 560 042. PAN : AACFE 6010 C 248/Bang/2021 -do- -do- 2016-17 Assessee by : Shri Annamalai, A.R. Revenue by : Dr. Manjunath Karkihalli, D.R. Date of Hearing : 06.07.2022 D…

M/S. ETA STAR INFOPARK,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, BENGALURU

ITA 415/BANG/2020[2015-16]Status: DisposedITAT Bangalore02 Sept 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Annamalai, A.RFor Respondent: Dr. Manjunath Karkihalli, D.R
Section 143(3)Section 2Section 263

…ITA No.415/Bang/2020 & M/s. ETA Star Infopark, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. and Appellant Respondent Assessment Year 415/Bang/2020 M/s. ETA Star Infopark, Principal Commissioner of 2015-16 No.501 and 502, Income Tax – 1, North Block, Frong Wing, Bengaluru. V Floor, Manipal Centre, Dickenson Road, Bengaluru – 560 042. PAN : AACFE 6010 C 248/Bang/2021 -do- -do- 2016-17 Assessee by : Shri Annamalai, A.R. Revenue by : Dr. Manjunath Karkihalli, D.R. Date of Hearing : 06.07.2022 D…

R.SRINIVASAN,CHENNAI vs. DCIT CENTRAL CIRCLE 1, COIMBATORE

In the result, appeal filed by assessee is partly allowed

ITA 1466/CHNY/2018[1996-97]Status: DisposedITAT Chennai25 Feb 2021AY 1996-97

Bench: Shri V.Durga Rao & Shri G. Manjunathaआयकर अपीलसं./I.T.A.No.1466/Chny/2018 ("नधा"रणवष" / Assessment Year: 1996-97) Mr.R.Srinivasan Vs The Deputy Commissioner Of 103, Ashok Nagar Main Road Income Tax, Kodambakkam, Corporate Circle-I(2) Chennai-600 024. Chennai. Pan : Aaips 8386H (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 132

…timately decided issue in favour of the assessee vide its order dated 11.09.2012. In arriving at this conclusion, the Hon’ble High Court relied on the decision of Karnataka High Court judgement in the case of CIT vs. Smt. Annapoornamma Chandrashekar (2012) 204 Taxmann 158, which was subsequently upheld by the Hon’ble Supreme Court. As a result of this, addition made in block assessment stands deleted. Therefore, addition made for assessment year under consideration u/s.143(3) is now a substantive addition. However, in respect of additions towards unexplained investments being credits in bank accounts of 5…

DEVAS MULTIMEDIA PRIVATE LIMITED vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX

WP/11618/2016HC Karnataka27 Sept 2019

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri Writ Petition No.11618 Of 2016 (T-It) Between:

Section 142(4)Section 143(2)Section 143(3)Section 144Section 144CSection 263Section 92C

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF SEPTEMBER, 2019 BEFORE THE HON’BLE MR.JUSTICE P.B. BAJANTHRI WRIT PETITION NO.11618 OF 2016 (T-IT) BETWEEN: DEVAS MULTIMEDIA PRIVATE LIMITED UNIT 502, PRESTIGE MERIDIAN-1 NO.209, M.G.ROAD, BANGALORE-560 001 REPRESENTED BY ITS COMPANY SECRETARY MR.VINOD SUNDER K. … PETITIONER (BY SRI.UDAYA HOLLA, SR. COUNSEL, FOR SRI.NANDISHA PATEL, ADV.) AND: THE PRINCIPAL COMMISSIONER OF INCOME-TAX BANGALORE-560 002 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, 6TH BLOCK KORAMANGALA BANGALORE-560 095. ...…