M/s Canara Housing Development Co. Ltd. v. DCIT

48 Taxmann.com 98Reported decision#10058 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2022.

Issues it is cited on

warrant of authorisationsection 2(31)section 53asection 292bbprincipal officerassistant directorsurvey under section 133asection 292bsection 34section 292csection 2(15)section 127

Judgments citing M/s Canara Housing Development Co. Ltd. v. DCIT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU vs. M/S. GOKULA EDUCATION FOUNDATION (MEDICAL), BENGALURU

In the result, revenue appeals in ITA Nos

ITA 509/BANG/2021[2017-18]Status: DisposedITAT Bangalore18 Jul 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V.S. Chakrapani, D.RFor Respondent: Shri V. Chandrashekar, A.R
Section 132Section 143Section 153A

…the course of search is not a sine quo non for initiating proceedings u/s 153A, unlike initiation of proceeding u/s 153C. This is the law laid down by The hon'ble jurisdictional High Court of Karnataka in the case of Canara Housing Development Co Ltd vs DCIT 48 Taxmann.com 98. The objection on initiation of proceeding u/s 153A is found to be untenable and hence rejected. 13. It is also not necessary that every premises which is covered under a search needs to necessarily belong to the appellant. Any premises which the investigating authorities ITA Nos.499, 500, 501, 508 & 509/Bang/221 & CO Nos.12 to 16/Bang/202…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE vs. M/S. GOKULA EDUCATION FOUNDATION (MEDICAL), BENGALURU

In the result, revenue appeals in ITA Nos

ITA 508/BANG/2021[2014-15]Status: DisposedITAT Bangalore18 Jul 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V.S. Chakrapani, D.RFor Respondent: Shri V. Chandrashekar, A.R
Section 132Section 143Section 153A

…the course of search is not a sine quo non for initiating proceedings u/s 153A, unlike initiation of proceeding u/s 153C. This is the law laid down by The hon'ble jurisdictional High Court of Karnataka in the case of Canara Housing Development Co Ltd vs DCIT 48 Taxmann.com 98. The objection on initiation of proceeding u/s 153A is found to be untenable and hence rejected. 13. It is also not necessary that every premises which is covered under a search needs to necessarily belong to the appellant. Any premises which the investigating authorities ITA Nos.499, 500, 501, 508 & 509/Bang/221 & CO Nos.12 to 16/Bang/202…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU vs. M/S. GOKULA EDUCATION FOUNDATION (MEDICAL), BENGALURU

In the result, revenue appeals in ITA Nos

ITA 501/BANG/2021[2013-14]Status: DisposedITAT Bangalore18 Jul 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V.S. Chakrapani, D.RFor Respondent: Shri V. Chandrashekar, A.R
Section 132Section 143Section 153A

…the course of search is not a sine quo non for initiating proceedings u/s 153A, unlike initiation of proceeding u/s 153C. This is the law laid down by The hon'ble jurisdictional High Court of Karnataka in the case of Canara Housing Development Co Ltd vs DCIT 48 Taxmann.com 98. The objection on initiation of proceeding u/s 153A is found to be untenable and hence rejected. 13. It is also not necessary that every premises which is covered under a search needs to necessarily belong to the appellant. Any premises which the investigating authorities ITA Nos.499, 500, 501, 508 & 509/Bang/221 & CO Nos.12 to 16/Bang/202…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU vs. M/S. GOKULA EDUCATION FOUNDATION (MEDICAL), BENGALURU

In the result, revenue appeals in ITA Nos

ITA 500/BANG/2021[2012-13]Status: DisposedITAT Bangalore18 Jul 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V.S. Chakrapani, D.RFor Respondent: Shri V. Chandrashekar, A.R
Section 132Section 143Section 153A

…the course of search is not a sine quo non for initiating proceedings u/s 153A, unlike initiation of proceeding u/s 153C. This is the law laid down by The hon'ble jurisdictional High Court of Karnataka in the case of Canara Housing Development Co Ltd vs DCIT 48 Taxmann.com 98. The objection on initiation of proceeding u/s 153A is found to be untenable and hence rejected. 13. It is also not necessary that every premises which is covered under a search needs to necessarily belong to the appellant. Any premises which the investigating authorities ITA Nos.499, 500, 501, 508 & 509/Bang/221 & CO Nos.12 to 16/Bang/202…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU vs. M/S. GOKULA EDUCATION FOUNDATION (MEDICAL), BENGALURU

In the result, revenue appeals in ITA Nos

ITA 499/BANG/2021[2011-12]Status: DisposedITAT Bangalore18 Jul 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V.S. Chakrapani, D.RFor Respondent: Shri V. Chandrashekar, A.R
Section 132Section 143Section 153A

…the course of search is not a sine quo non for initiating proceedings u/s 153A, unlike initiation of proceeding u/s 153C. This is the law laid down by The hon'ble jurisdictional High Court of Karnataka in the case of Canara Housing Development Co Ltd vs DCIT 48 Taxmann.com 98. The objection on initiation of proceeding u/s 153A is found to be untenable and hence rejected. 13. It is also not necessary that every premises which is covered under a search needs to necessarily belong to the appellant. Any premises which the investigating authorities ITA Nos.499, 500, 501, 508 & 509/Bang/221 & CO Nos.12 to 16/Bang/202…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BENGALURU vs. M/S. CHAITANYA PROPERTIES PRIVATE LIMITED, BENGALURU

In the result, the appeal of the revenue is partly allowed for statistical purposes

ITA 498/BANG/2021[2016-17]Status: DisposedITAT Bangalore15 Jul 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Dr. Manjunath Karkihalli, D.R
Section 143(2)Section 153CSection 43C

…rded in the case of the assessee on 14.9.2018 in pursuance to the provisions of Section 153C of the I.T. Act. 5. The CIT(A) has failed to consider the decision of Hon'ble High Court of Karnataka in the case of M/s Canara Housing Development Co. Ltd. Vs. DCIT 48 Taxmann.com 98 wherein it is held that the assessing authority can take note of the income disclosed in the earlier return or which is not unearthed before the search in order to find out what is the total income of the year. 6. For these and other grounds that may be urged upon, the order of the CIT(A) may be reversed and that assessment order to be res…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BENGALURU vs. M/S. CHAITANYA PROPERTIES PRIVATE LIMITED, BENGALURU

In the result, the appeals filed by the Revenue is dismissed

ITA 418/BANG/2021[2012-13]Status: DisposedITAT Bangalore10 May 2022AY 2012-13

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Sumer Singh Meena, CIT-DRFor Respondent: Sri.Narendra Sharma, Advocate
Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.418/Bang/2021 : Asst.Year 2012-2013 The Assistant Commissioner of M/s.Chaitanya Properties Income-tax, Central Circle 2(1) Private Limited v. Bengaluru. No.17 Sankey Road, Bangalore – 560 020. PAN : AAACC5900A. (Appellant) (Respondent) Appellant by : Sri.Sumer Singh Meena, CIT-DR Respondent by : Sri.Narendra Sharma, Advocate Date of Pronouncement : 10.05.2022 Date of Hearing : 10.05.2022 O R D E R Per George George K, JM : This appeal at the instance of the Revenue is directed…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE vs. M/S. CHAITANYA PROPERTIES PRIVATE LIMITED, BENGALURU

In the result, the appeals by the Revenue are dismissed

ITA 497/BANG/2021[2015-16]Status: DisposedITAT Bangalore19 Apr 2022AY 2015-16

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri. V. Chandrashekar, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 1Section 139Section 139(1)Section 143(1)Section 143(3)Section 153C

…ed 4. in the case of the assessee on 14.9.2018 in pursuance to the provisions of Section 153C of the I.T. Act. The CIT(A) has failed to consider the decision of Hon'ble High 5. Court of Karnataka in the case of M/s Canara Housing Development Co. Ltd. Vs. DCIT 48 Taxmann.com 98 wherein it is held that the assessing authority can take note of the income disclosed in the earlier return or which is not unearthed before the search in order to find out what is the total income of the year. For these and other grounds that may be urged upon, the order 6. of the CIT(A) may be reversed and that assessment order to be rest…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE vs. M/S. CHAITANYA PROPERTIES PRIVATE LIMITED, BANGALORE

In the result, the appeals by the Revenue are dismissed

ITA 496/BANG/2021[2014-15]Status: DisposedITAT Bangalore19 Apr 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri. V. Chandrashekar, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 1Section 139Section 139(1)Section 143(1)Section 143(3)Section 153C

…ed 4. in the case of the assessee on 14.9.2018 in pursuance to the provisions of Section 153C of the I.T. Act. The CIT(A) has failed to consider the decision of Hon'ble High 5. Court of Karnataka in the case of M/s Canara Housing Development Co. Ltd. Vs. DCIT 48 Taxmann.com 98 wherein it is held that the assessing authority can take note of the income disclosed in the earlier return or which is not unearthed before the search in order to find out what is the total income of the year. For these and other grounds that may be urged upon, the order 6. of the CIT(A) may be reversed and that assessment order to be rest…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BENGALURU vs. M/S. CHAITANYA PROPERTIES PRIVATE LIMITED, BENGALURU

In the result, the appeals by the Revenue are dismissed

ITA 495/BANG/2021[2013-14]Status: DisposedITAT Bangalore19 Apr 2022AY 2013-14

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri. V. Chandrashekar, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 1Section 139Section 139(1)Section 143(1)Section 143(3)Section 153C

…ed 4. in the case of the assessee on 14.9.2018 in pursuance to the provisions of Section 153C of the I.T. Act. The CIT(A) has failed to consider the decision of Hon'ble High 5. Court of Karnataka in the case of M/s Canara Housing Development Co. Ltd. Vs. DCIT 48 Taxmann.com 98 wherein it is held that the assessing authority can take note of the income disclosed in the earlier return or which is not unearthed before the search in order to find out what is the total income of the year. For these and other grounds that may be urged upon, the order 6. of the CIT(A) may be reversed and that assessment order to be rest…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE vs. M/S. CHAITANYA PROPERTIES PRIVATE LIMITED, BENGALURU

In the result, the appeals by the Revenue are dismissed

ITA 494/BANG/2021[2011-12]Status: DisposedITAT Bangalore19 Apr 2022AY 2011-12

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri. V. Chandrashekar, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 1Section 139Section 139(1)Section 143(1)Section 143(3)Section 153C

…ed 4. in the case of the assessee on 14.9.2018 in pursuance to the provisions of Section 153C of the I.T. Act. The CIT(A) has failed to consider the decision of Hon'ble High 5. Court of Karnataka in the case of M/s Canara Housing Development Co. Ltd. Vs. DCIT 48 Taxmann.com 98 wherein it is held that the assessing authority can take note of the income disclosed in the earlier return or which is not unearthed before the search in order to find out what is the total income of the year. For these and other grounds that may be urged upon, the order 6. of the CIT(A) may be reversed and that assessment order to be rest…