Karnataka in Gudwill Housing Ltd. v. ITO

45 Taxmann.com 144High Court2014#9068 most cited

What is Karnataka in Gudwill Housing Ltd. v. ITO authority for?

Chapter XIV-B of the Income Tax Act does not prevent the Assessing Officer from initiating reassessment proceedings under Section 148 of the Act after search proceedings have been conducted in the case of another person.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

Gudwill Housing Ltd. v. ITO · 45 Taxmann.com 144 · Section 148 · Section 153C · Chapter XIV-B · reassessment · search proceedings · assessment procedure · notice under section 148 · Karnataka HC

Issues it is cited on

section 158bdsection 158bcsection 158bsection 158section 149documents seizedsection 132aescapement of incomereason to believereopening of assessmentsection 151section 153c

Judgments citing Karnataka in Gudwill Housing Ltd. v. ITO

Mr. D K Shivakumar, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 205/BANG/2022[2006-07]Status: DisposedITAT Bangalore31 Jan 2025AY 2006-07

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. Chandrasekhar, ARFor Respondent: Shri. Y. V. Raviraj, Sr. Standing Counsel
Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER | ITA Nos. and Assessment Year | Appellant | Respondent 45, 46, 47, 48/Bang/2020 2007-08 to 2010-11 | DCIT, Central Circle – 1(4), Bengaluru. Shri. D. K. Shivakumar, No.252, “Kenkkeri” 18th Cross, Upper Palace Orchards, Sadashivanagar, Bengaluru – 560 080. PAN : AKKPS 1306 F 205/Bang/2022 2006-07 | Shri. D. K. Shivakumar, Bengaluru – 560 080. PAN : AKKPS 1306 F DCIT, Central Circle – 1(4), Bengaluru. Assessee by : Shri. Chandrasekhar, AR. Revenue by : Shri. Y. V. Ra…

Deputy Commissioner of Income Tax, Central Circle- 1(4), Bangalore vs. Mr. D K Shivakumar, Bangalore

ITA 45/BANG/2020[2007-08]Status: DisposedITAT Bangalore31 Jan 2025AY 2007-08

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Respondent: Shri. Chandrasekhar, AR
Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER | ITA Nos. and Assessment Year | Appellant | Respondent 45, 46, 47, 48/Bang/2020 2007-08 to 2010-11 DCIT, Central Circle – 1(4), Bengaluru. Shri. D. K. Shivakumar, No.252, “Kenkkeri” 18th Cross, Upper Palace Orchards, Sadashivanagar, Bengaluru – 560 080. PAN : AKKPS 1306 F 205/Bang/2022 2006-07 Shri. D. K. Shivakumar, Bengaluru – 560 080. PAN : AKKPS 1306 F DCIT, Central Circle – 1(4), Bengaluru. Assessee by Revenue by : Shri. Chandrasekhar, AR. : Shri. Y. V. Ravir…

Assistant Commissioner of Income Tax, Central Circle- 1(2), Bangalore vs. Mr. M R Seetharam, Bangalore

In the result, the appeal filed by the revenue stands allowed as indicated hereinabove

ITA 256/BANG/2020[2007-08]Status: DisposedITAT Bangalore31 May 2022AY 2007-08
For Respondent: Shri Naginchand Khincha
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2007-08 The Assistant Shri M R Seetharam, Commissioner of Gokula House, Income Tax, Gokula, Central Circle – Mathikere, 1(2), Bangalore – 560 054. Vs. Bangalore. PAN: AGDPS5886M APPELLANT RESPONDENT : Shri Naginchand Khincha, Assessee by CA : Shri K.V. Arvind, Standing Revenue by Counsel for Dept. Date of Hearing : 23-03-2022 Date of Pronouncement : 31-05-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by revenue against order date…

Dr Mable Katyare, Hazaribagh vs. ITO Ward-1(1), Hazaribagh

Appeals are allowed

ITA 287/RAN/2017[13-14]Status: DisposedITAT Ranchi08 Apr 2019

Bench: Shri S.S, Godaraassessment Year:2013-14 बनाम / Dr. Mable Katyare, H’Bagh Income Tax Officer, Pan: Afspk1459G Ward-1(1), H’Bagh V/S. अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant Shri Devesh Poddar, Advocate ""यथ" क" ओर से/By Respondent Shri Chandan Das, Jcit-Dr सुनवाई क" तार"ख/Date Of Hearing 10-01-2019 घोषणा क" तार"ख/Date Of Pronouncement -04-2019 Assessment Year:2013-14 बनाम / Ramchandra Prasad Income Tax Officer, Pan: Afopp7929L Ward-1(1), H’Bagh V/S. अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant Shri Devesh Poddar, Advocate ""यथ" क" ओर से/By Respondent Shri Chandan Das, Jcit-Dr सुनवाई क" तार"ख/Date Of Hearing 09-01-2019 घोषणा क" तार"ख/Date Of Pronouncement 8-04-2019

Section 132Section 143(3)Section 147Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH “SMC” RANCHI Before Shri S.S, Godara, Judicial Member Assessment Year:2013-14 बनाम / Dr. Mable Katyare, H’bagh Income Tax Officer, PAN: AFSPK1459G Ward-1(1), H’bagh V/s. अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant Shri Devesh Poddar, Advocate ""यथ" क" ओर से/By Respondent Shri Chandan Das, JCIT-DR सुनवाई क" तार"ख/Date of Hearing 10-01-2019 घोषणा क" तार"ख/Date of Pronouncement -04-2019 Assessment Year:2013-14 बनाम / Ramchandra Prasad Income Tax Officer, PAN: AFOPP7929L Ward-1(1), H’bagh V/s. अपीलाथ" /Appellant ""यथ" /Respondent .. अपील…

Batta Eshwaramma, R.R.Dist vs. Income Tax Officer, Ward-8(1), Hyderabad

In the result, all the appeals of the assessees are allowed and appeal of revenue are dismissed

ITA 1696/HYD/2017[2008-09]Status: DisposedITAT Hyderabad29 Nov 2018AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.C. DevdasFor Respondent: Date of hearing
Section 132Section 143(3)Section 147Section 148Section 153CSection 55(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER S. ITA No. AY Appellant Respondent No. 1 1695/H/17 2008-09 Batta Yadamma, Income-tax Officer, R.R. District Ward – 8(1), Hyderabad PAN – ARYPB 9407 B 2 1696/H/17 2008-09 Batta Eshwaramma, R.R. -do District PAN – CDCPB 9153J 3 1697/H/17 2008-09 Batta Jangaiah, -do- R.R. District PAN – AHSPB 3381 Q 4 1698/H/17 2008-09 Batta Rajkumar, -do- R.R. District PAN – BCEPB 1672 G 5 1702/H/17 2008-09 Income-tax Officer, Batta Yadamma, Ward – 8(1), Hyderabad R.R. D…

Joshi Wadewale Shewalwadi, Pune vs. Deputy Commissioner of Income-Tax

In the result, appeals in the case of Mrs

ITA 99/PUN/2016[2009-10]Status: DisposedITAT Pune27 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.95 & 96/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11 Mrs. Vasundhara Shailesh Joshi, Joshi Wadewale, 1175, Shivajinagar, Near Balgandharv Rang Mandir, अऩीऱाथी/Appellant Pune – 411005 …. PAN: AASPJ6844K Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune आयकर अपीऱ सं. / ITA Nos.105 & 106/PUN/…

Mrs. Vasundhara Shailesh Joshi, Pune vs. Deputy Commissioner of Income-Tax

In the result, appeals in the case of Mrs

ITA 96/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.95 & 96/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11 Mrs. Vasundhara Shailesh Joshi, Joshi Wadewale, 1175, Shivajinagar, Near Balgandharv Rang Mandir, अऩीऱाथी/Appellant Pune – 411005 …. PAN: AASPJ6844K Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune आयकर अपीऱ सं. / ITA Nos.105 & 106/PUN/…

Mrs. Vasundhara Shailesh Joshi, Pune vs. Deputy Commissioner of Income-Tax

In the result, appeals in the case of Mrs

ITA 95/PUN/2016[2009-10]Status: DisposedITAT Pune27 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.95 & 96/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11 Mrs. Vasundhara Shailesh Joshi, Joshi Wadewale, 1175, Shivajinagar, Near Balgandharv Rang Mandir, अऩीऱाथी/Appellant Pune – 411005 …. PAN: AASPJ6844K Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune आयकर अपीऱ सं. / ITA Nos.105 & 106/PUN/…

Joshi Wadewale Hadapsar, Pune vs. Deputy Commissioner of Income-Tax

In the result, appeals in the case of Mrs

ITA 105/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.95 & 96/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11 Mrs. Vasundhara Shailesh Joshi, Joshi Wadewale, 1175, Shivajinagar, Near Balgandharv Rang Mandir, अऩीऱाथी/Appellant Pune – 411005 …. PAN: AASPJ6844K Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune आयकर अपीऱ सं. / ITA Nos.105 & 106/PUN/…

Joshi Wadewale Prabhat Cinema, Pune vs. Deputy Commissioner of Income-Tax

In the result, appeals in the case of Mrs

ITA 102/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.95 & 96/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11 Mrs. Vasundhara Shailesh Joshi, Joshi Wadewale, 1175, Shivajinagar, Near Balgandharv Rang Mandir, अऩीऱाथी/Appellant Pune – 411005 …. PAN: AASPJ6844K Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune आयकर अपीऱ सं. / ITA Nos.105 & 106/PUN/…

Joshi Wadewale Shewalwadi, Pune vs. Deputy Commissioner of Income-Tax

In the result, appeals in the case of Mrs

ITA 100/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA Nos.95 & 96/PUN/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11 Mrs. Vasundhara Shailesh Joshi, Joshi Wadewale, 1175, Shivajinagar, Near Balgandharv Rang Mandir, अऩीऱाथी/Appellant Pune – 411005 …. PAN: AASPJ6844K Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune आयकर अपीऱ सं. / ITA Nos.105 & 106/PUN/…

Asst.C.I.T., Bangalore vs. Sri. Srinivas Rao Hoskote, Bangalore

In the result, appeals of the Revenue are dismissed

ITA 1154/BANG/2015[2010-11]Status: DisposedITAT Bangalore21 Feb 2018AY 2010-11

Bench: Shri. Jason P. Boaz & Shri. Laliet Kumari.T.A Nos.1154 & 1155/Bang/2015 (Assessment Years : 2010-11 & 2011-12) Asst. Commissioner Of Income-Tax, Circle -2(3)(1), Bengaluru .. Appellant V. Shri. Srinivas Rao Hoskote, No.4/7, 3Rd Floor, Sidda Enclave Nehrunagar, 1St Main Road, Seshadripuram Bengaluru 560 020 .. Respondent Pan : Aaeph8477J Assessee By : Shri. V. Chandrashekar, Advocate Revenue By : Smt. Padmameenakshi, Jcit Heard On : 31.01.2018 Pronounced On : 21.02.2018 O R D E R Per Laliet Kumar:

For Appellant: Shri. V. Chandrashekar, AdvocateFor Respondent: Smt. Padmameenakshi, JCIT
Section 132Section 133ASection 139Section 143(3)Section 147Section 148Section 149Section 151Section 153Section 153A

…ITA.1154 & 1155/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A Nos.1154 & 1155/Bang/2015 (Assessment Years : 2010-11 & 2011-12) Asst. Commissioner of Income-tax, Circle -2(3)(1), Bengaluru .. Appellant v. Shri. Srinivas Rao Hoskote, No.4/7, 3rd floor, Sidda Enclave Nehrunagar, 1st Main Road, Seshadripuram Bengaluru 560 020 .. Respondent PAN : AAEPH8477J Assessee by : Shri. V. Chandrashekar, Advocate Revenue by : Smt. Padmameenakshi, JCIT Heard on : 31.01.2018 Pronounced on : 21.02.…

Karnataka in Gudwill Housing Ltd. v. ITO (45 Taxmann.com 144) — Cited in 12 Judgments | BharatTax