M N DASTUR & COMPANY PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 4(1)(2), BANGALORE
In the result, the appeals filed by the assessee are allowed for statistical purposes
ITA 119/BANG/2022[2016-17]Status: DisposedITAT Bangalore26 May 2022AY 2016-17
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
For Appellant: Sri.K.R.Pradeep, CAFor Respondent: Sri.Sankar Ganesh K, JCIT-DR
Section 143(1)Section 154Section 194JSection 199
…cle 5(1)(2), Bangalore in ITA No.2628/ Bang/2018 (order dated 05.04.2019) (ii) Manyata Promoters Private Ltd. v. DCIT, Central Circle 1(3) and others in WP No.4829/2022 (I-T) dated 24.03.2022 (Karnataka High Court) (iii) Noor Mohammed v. Jethanand & Anr (2013 5 SCC 202) (SC) 6 ITA Nos.118 & 119/Bang/2022. M/s.K.N.Dastur & Co. Pvt.Ltd. (iv) CIT v. Auriya Chamber of Commerce (1986 3 SCC 50) (SC). 8. The learned Departmental Representative supported the orders of the Income Tax Authorities. 9. We have heard rival submissions and perused the material on record. The undisputed fact is that vide order u/s 154 of the…