Pr. CIT v. Allied Perfumers (P.) Ltd.

SMT. SHARADA, LEGAL HEIR OF LATE SHRI. MUTTEGERE JAVAREGOWDA APPAJI.,SHIMOGA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 (4)., QUEENS ROAD, BENGALURU.

In the result, appeal filed by the assessee is partly allowed

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan Kassessment Year : 2020-21 Smt. Sharada, Vs. Dcit, Legal Heir Of Late Shri. Muttegere Central Circle – 1(4), Javaregowda Appaji, Bangalore. Jq 1, New Town, Bhardravathi, Shimoga, Bhadravathi H.O 577 301, Karnataka. Pan : Apkpa 7777 B Appellant Respondent Assessee By : Shri. Balram R Rao, Advocate Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 19.08.2025 Date Of Pronouncement : 19.09.2025

…o(s).21528 of 2024. [2024] 165 taxmann.com 846. Dt: 20.08.2024.  Saksham Commodities Ltd V/s. Income Tax Officer in W P No: 1459 of 2024. [2024] 161taxamnn.com 485. Dt: 09.04.2024.  Principal Commissioner of Income Tax V/s. Allied Perfumers Pvt. Ltd. [2021] 431 ITR 237(Delhi). Dt: 14.12.2020. 8. On the other hand, learned DR relied on the Order of the lower authorities and he has filed written synopsis also supporting his arguments which is as under: Page 12 of 23 Page 13 of 23 Page 14 of 23 9. Considering the rival submissions and on perusal of the entire material available on record and Orders of authorities…

LATE SMT.K.LEELAVATHY, BY L/R SHRI M.THIMMEGOWDA ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE

In the result, all the appeals by the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.752 to 755/Bang/2019 Assessment year : 2006-07 to 2009-10 Late Smt. K. Leelavathy Vs. The Deputy Commissioner By L/R Shri M. Thimmegowda, of Income Tax, # F-113, Central Chambers, Central Circle 1(3), 2-C & D, 2nd Floor, 2nd Main, Bengaluru. Gandhinagar, Bangalore – 560 009. PAN: ABRPL 1523B APPELLANT RESPONDENT Appellant by : Shri Bharath L, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.03.2022 Date of Pronounceme…

LATE SMT.K.LEELAVATHY BY L/R SHRI M.THIMMEGOWDA ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE

In the result, all the appeals by the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.752 to 755/Bang/2019 Assessment year : 2006-07 to 2009-10 Late Smt. K. Leelavathy Vs. The Deputy Commissioner By L/R Shri M. Thimmegowda, of Income Tax, # F-113, Central Chambers, Central Circle 1(3), 2-C & D, 2nd Floor, 2nd Main, Bengaluru. Gandhinagar, Bangalore – 560 009. PAN: ABRPL 1523B APPELLANT RESPONDENT Appellant by : Shri Bharath L, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.03.2022 Date of Pronounceme…

LATE SMT.K>LEELAVATHY BY L/R SHRI.M.THIMMEGOWDA ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE

In the result, all the appeals by the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.752 to 755/Bang/2019 Assessment year : 2006-07 to 2009-10 Late Smt. K. Leelavathy Vs. The Deputy Commissioner By L/R Shri M. Thimmegowda, of Income Tax, # F-113, Central Chambers, Central Circle 1(3), 2-C & D, 2nd Floor, 2nd Main, Bengaluru. Gandhinagar, Bangalore – 560 009. PAN: ABRPL 1523B APPELLANT RESPONDENT Appellant by : Shri Bharath L, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.03.2022 Date of Pronounceme…

LATE SMT.K.LEELAVATHY BY L/R SHRI M.THIMMEGOWDA ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE

In the result, all the appeals by the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.752 to 755/Bang/2019 Assessment year : 2006-07 to 2009-10 Late Smt. K. Leelavathy Vs. The Deputy Commissioner By L/R Shri M. Thimmegowda, of Income Tax, # F-113, Central Chambers, Central Circle 1(3), 2-C & D, 2nd Floor, 2nd Main, Bengaluru. Gandhinagar, Bangalore – 560 009. PAN: ABRPL 1523B APPELLANT RESPONDENT Appellant by : Shri Bharath L, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.03.2022 Date of Pronounceme…

SHRI D.DASAPPA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, both the appeals of the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…lings:- • CIT v. Sinhgad Technical Education Society (397 ITR 344 (SC) • CIT v. RRJ Securities Ltd. (380 ITR 412) (Del) • CIT v. IBC Knowledge Park (287 ITR 261)(Kar) • CIT v. Veerprabhu Marketing Ltd. (288 ITR 574(Cal) • Pr. CIT v. Allied Perfumers P. Ltd. (431 ITR 237 (Del) • Green Range Farms (P.) Ltd. v. DCIT (96 taxmann.com 249 9. On the other hand, the ld. DR submitted that the documents seized are incriminating material which lead to the addition to the total income, therefore the assessment framed u/s. 153C r.w.s. 143(3) of the Act is to be upheld. 10. We have heard both the parties and perused the mat…

SHRI D.DASAPPA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, both the appeals of the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

…lings:- • CIT v. Sinhgad Technical Education Society (397 ITR 344 (SC) • CIT v. RRJ Securities Ltd. (380 ITR 412) (Del) • CIT v. IBC Knowledge Park (287 ITR 261)(Kar) • CIT v. Veerprabhu Marketing Ltd. (288 ITR 574(Cal) • Pr. CIT v. Allied Perfumers P. Ltd. (431 ITR 237 (Del) • Green Range Farms (P.) Ltd. v. DCIT (96 taxmann.com 249 9. On the other hand, the ld. DR submitted that the documents seized are incriminating material which lead to the addition to the total income, therefore the assessment framed u/s. 153C r.w.s. 143(3) of the Act is to be upheld. 10. We have heard both the parties and perused the mat…

RAJESH NAGARAJA RAO JAGDALE,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BANGALORE

In the result appeal filed by the assessee stands dismissed

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2016-17 Shri Rajesh Nagaraja Rao Jagdale, The Principal 39/23, Sumeru, Commissioner of 29th Cross, 7th Block, Income-tax, Jayanagar, (Central), Bangalore – 560070. Vs. Bangalore. PAN: AEJPJ9235K APPELLANT RESPONDENT Assessee by : Shri L. Bharath, CA : Shri Sumer Singh Meena, CIT Revenue by DR (OSD) Date of Hearing : 23-12-2021 Date of Pronouncement : 31-01-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against order da…