N Govindraju v. ITO

M/S Shree Gavi Siddeshwara Minerals, Bangalore vs. The Commissione of Income Tax (Central), Bangalore

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

…not so justified when the reasons for the initiation of those proceedings ceased to survive." The decisions of the Jet Airways & Ranbaxy Laboratories cited supra came up for consideration by the jurisdictional High Court in the case of N.Govindaraju vs ITO - 377 ITR 243 (PBI - 2 page 199, relevant page 211) and also relied on by the DR wherein the Court has observed as under: " 40. It is true that if the foundation goes, then the structure cannot remain. Meaning thereby, if notice has no sufficient reason or is invalid, no proceedings can be initiated. But the same can be checked at the initial stage by challeng…

ACIT, Hubli vs. Shri. Mallanagouda S. Sankagoudashani, Hubli

In the result the appeals of the assessee for Assessment years 2008-09 to 2010-11 are partly allowed and those of revenue’s are dismissed

Bench: Shri Vijay Pal Rao & Shri S. Jayaraman

…n favour of the assessee by following the decision of Hon’ble Bombay High Court in case of CIT Vs Jet Airways (I) Ltd. (supra). 5.On the other hand, the ld. DR has relied upon the decision of Hon’ble jurisdictional High Court in case of N. Govindaraju Vs ITO (377 ITR 243) and submitted that the Hon’ble High Court has held that if the notice issued u/s. 148 was found to be valid then the foundation remains and the proceedings on the basis of such notice can go on. It becomes the duty of the AO to bring to tax the entire income including any other income which may have escaped assessment and come to his notice duri…

ACIT, Hubli vs. Shri. Mallanagouda S. Sankagoudashani, Hubli

In the result the appeals of the assessee for Assessment years 2008-09 to 2010-11 are partly allowed and those of revenue’s are dismissed

Bench: Shri Vijay Pal Rao & Shri S. Jayaraman

…n favour of the assessee by following the decision of Hon’ble Bombay High Court in case of CIT Vs Jet Airways (I) Ltd. (supra). 5.On the other hand, the ld. DR has relied upon the decision of Hon’ble jurisdictional High Court in case of N. Govindaraju Vs ITO (377 ITR 243) and submitted that the Hon’ble High Court has held that if the notice issued u/s. 148 was found to be valid then the foundation remains and the proceedings on the basis of such notice can go on. It becomes the duty of the AO to bring to tax the entire income including any other income which may have escaped assessment and come to his notice duri…

ACIT, Hubli vs. Shri. Mallanagouda S. Sankagoudashani, Hubli

In the result the appeals of the assessee for Assessment years 2008-09 to 2010-11 are partly allowed and those of revenue’s are dismissed

Bench: Shri Vijay Pal Rao & Shri S. Jayaraman

…n favour of the assessee by following the decision of Hon’ble Bombay High Court in case of CIT Vs Jet Airways (I) Ltd. (supra). 5.On the other hand, the ld. DR has relied upon the decision of Hon’ble jurisdictional High Court in case of N. Govindaraju Vs ITO (377 ITR 243) and submitted that the Hon’ble High Court has held that if the notice issued u/s. 148 was found to be valid then the foundation remains and the proceedings on the basis of such notice can go on. It becomes the duty of the AO to bring to tax the entire income including any other income which may have escaped assessment and come to his notice duri…

Mallangouda Sankagoudashi vs. DCIT

In the result the appeals of the assessee for Assessment years 2008-09 to 2010-11 are partly allowed and those of revenue’s are dismissed

Bench: Shri Vijay Pal Rao & Shri S. Jayaraman

…n favour of the assessee by following the decision of Hon’ble Bombay High Court in case of CIT Vs Jet Airways (I) Ltd. (supra). 5.On the other hand, the ld. DR has relied upon the decision of Hon’ble jurisdictional High Court in case of N. Govindaraju Vs ITO (377 ITR 243) and submitted that the Hon’ble High Court has held that if the notice issued u/s. 148 was found to be valid then the foundation remains and the proceedings on the basis of such notice can go on. It becomes the duty of the AO to bring to tax the entire income including any other income which may have escaped assessment and come to his notice duri…

Mallangouda Sankagoudashi vs. DCIT

In the result the appeals of the assessee for Assessment years 2008-09 to 2010-11 are partly allowed and those of revenue’s are dismissed

Bench: Shri Vijay Pal Rao & Shri S. Jayaraman

…n favour of the assessee by following the decision of Hon’ble Bombay High Court in case of CIT Vs Jet Airways (I) Ltd. (supra). 5.On the other hand, the ld. DR has relied upon the decision of Hon’ble jurisdictional High Court in case of N. Govindaraju Vs ITO (377 ITR 243) and submitted that the Hon’ble High Court has held that if the notice issued u/s. 148 was found to be valid then the foundation remains and the proceedings on the basis of such notice can go on. It becomes the duty of the AO to bring to tax the entire income including any other income which may have escaped assessment and come to his notice duri…

Mallangouda Sankagoudashi vs. DCIT

In the result the appeals of the assessee for Assessment years 2008-09 to 2010-11 are partly allowed and those of revenue’s are dismissed

Bench: Shri Vijay Pal Rao & Shri S. Jayaraman

…n favour of the assessee by following the decision of Hon’ble Bombay High Court in case of CIT Vs Jet Airways (I) Ltd. (supra). 5.On the other hand, the ld. DR has relied upon the decision of Hon’ble jurisdictional High Court in case of N. Govindaraju Vs ITO (377 ITR 243) and submitted that the Hon’ble High Court has held that if the notice issued u/s. 148 was found to be valid then the foundation remains and the proceedings on the basis of such notice can go on. It becomes the duty of the AO to bring to tax the entire income including any other income which may have escaped assessment and come to his notice duri…

ACIT, Hubli vs. Shri. Mallanagouda S. Sankagoudashani, Hubli

In the result the appeal of the assessee is partly allowed and the revenue’s appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri S. Jayaramanassessment Year: 2007-08 Shri Mallanagouda S. Sankagoudashani, No.222, 2Nd Floor, The Deputy Commissioner Of Bhavani Arcade, Income Tax, Vs. Near Basav Vana, N.C.M., Circle 1(1), Hubli – 580 029. Hubli.

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER Assessment Year: 2007-08 Shri Mallanagouda S. Sankagoudashani, No.222, 2nd Floor, The Deputy Commissioner of Bhavani Arcade, Income Tax, Vs. Near Basav Vana, N.C.M., Circle 1(1), Hubli – 580 029. Hubli. PAN: AEUPS 7783Q APPELLANT RESPONDENT Assessment Year: 2007-08 Shri Mallanagouda S. Sankagoudashani, The Assistant Commissioner of No.222, 2nd Floor, Income Tax, Bhavani Arcade, Vs. Circle 1(1), Near Basav Vana, N.C.M., Hubli. Hubli – 580 029. PAN: AEUPS 7783Q APPELLANT RE…

Mallangouda Sankagoudashi vs. DCIT

In the result the appeal of the assessee is partly allowed and the revenue’s appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri S. Jayaramanassessment Year: 2007-08 Shri Mallanagouda S. Sankagoudashani, No.222, 2Nd Floor, The Deputy Commissioner Of Bhavani Arcade, Income Tax, Vs. Near Basav Vana, N.C.M., Circle 1(1), Hubli – 580 029. Hubli.

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER Assessment Year: 2007-08 Shri Mallanagouda S. Sankagoudashani, No.222, 2nd Floor, The Deputy Commissioner of Bhavani Arcade, Income Tax, Vs. Near Basav Vana, N.C.M., Circle 1(1), Hubli – 580 029. Hubli. PAN: AEUPS 7783Q APPELLANT RESPONDENT Assessment Year: 2007-08 Shri Mallanagouda S. Sankagoudashani, The Assistant Commissioner of No.222, 2nd Floor, Income Tax, Bhavani Arcade, Vs. Circle 1(1), Near Basav Vana, N.C.M., Hubli. Hubli – 580 029. PAN: AEUPS 7783Q APPELLANT RE…