What is Principal CIT v. Karnataka State Co. authority for?

An assessee can make a fresh claim before an appellate authority even if it was not made in the original return of income or a revised return was not filed. The purpose of tax appeals is to ascertain the correct tax liability according to law.

How many judgments cite Principal CIT v. Karnataka State Co.?

19 judgments on BharatTax cite Principal CIT v. Karnataka State Co. (128 Taxmann.com 1), spanning 2021 to 2025.

Which sections of the Income Tax Act does Principal CIT v. Karnataka State Co. come up under?

It is most often cited in judgments turning on Section 143(3), Section 139(1), Section 143(2), Section 154, Section 250, Section 10(23C).

Principal CIT v. Karnataka State Co. (128 Taxmann.com 1)

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE,PUNE vs. MAHARASHTRA STATE BOARD OF SECONDARY & HIGHER SECONDARY EDUCATION, PUNE

In the result, the appeal of the assessee is allowed

ITA 825/PUN/2025[2022-2023]Status: DisposedITAT Pune24 Oct 2025AY 2022-2023

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2022-23

For Appellant: Shri Piyush BafnaFor Respondent: Shri Ratnakar Bhimrao Shelake

Section 10Section 10(46)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2022-23 DCIT (Exemption) Maharashtra State Board of Secondary Circle, Pune Vs. & Higher Secondary Education Shivaji Nagar, Pune – 411005 PAN: AAAJM1081B (Appellant) (Respondent) CO No.19/PUN/2025 Assessment Year : 2022-23 Maharashtra State Board of Secondary DCIT (Exemption) & Higher Secondary Education Circle, Pune Vs. Shivaji Nagar, Pune – 411005 PAN: AAAJM1081B (Cross Objector) (Respondent) Assessee by : Shri Piyush Bafna Department by : Shri Ratnakar B…

TE CONNECTIVITY SERVICES INDIA PRIVATE LIMITED ,BANGALORE vs. DCIT CIRCLE, 7(1)(1), , BANGALORE

In the result, the appeal of the assessee is partly allowed

ITA 1887/BANG/2024[2020-21]Status: DisposedITAT Bangalore18 Aug 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: S/Shri Sriram Sheshadri & Vinay Jain, CAsFor Respondent: Smt. Suganthamala T M, CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 144CSection 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER IT(TP)A No.1887/Bang/2024 Assessment year : 2020-21 TE Connectivity Services Vs. The Deputy Commissioner India Pvt. Ltd., of Income Tax, 59/2, 1st Floor, Gurudas Heritage, Circle 7(1)(1), Block-B, 100 Feet Ring Road, Bangalore. Banashankari 2nd Stage, Bangalore – 560 070. PAN: AAFCT 3474R APPELLANT RESPONDENT Appellant by : S/Shri Sriram Sheshadri & Vinay Jain, CAs Respondent by : Smt. Suganthamala T M, CIT(DR)(ITAT), Bengaluru. Date of hearing : 17.06.2025 Date o…

ACIT, CIR-1(1), RAJKOT, RAJKOT vs. SHRI RAJKOT DISTRICT CO OPERATIVE BANK LTD, RAJKOT

The appeal of the revenue is dismissed

ITA 188/RJT/2024[2015-16]Status: DisposedITAT Rajkot05 Aug 2025AY 2015-16

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.188/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2015-16) (Hybrid Hearing) Assistant Commissioner Of Income- Vs. Rajkot District Co-Operative Bank Tax, Circle-1 (1), Rajkot Limited Room No.502, Aayakar Bhawan, Jilla Bankbhavan, Kasturba Road, Race Course Ring Road, Rajkot- Opp: Chaudhary High School, 360001 Rajkot 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaar0564K (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld.Sr.Dr : 09/06 /2025 Date Of Hearing Date Of Pronouncement : 05/08 /2025

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr.DR

Section 143(3)Section 36(1)Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL,RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER. & SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No.188/RJT/2024 िनधा"रणवष"/ Assessment Year: (2015-16) (Hybrid Hearing) Assistant Commissioner of Income- Vs. Rajkot District Co-Operative Bank tax, Circle-1 (1), Rajkot Limited Room No.502, Aayakar Bhawan, Jilla Bankbhavan, Kasturba Road, Race Course Ring Road, Rajkot- Opp: Chaudhary High School, 360001 Rajkot 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAR0564K (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri…

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD vs. SIDDHI VINAYAK CONSTRUCTION, AURANGABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 988/PUN/2024[2020-21]Status: DisposedITAT Pune24 Apr 2025AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21

For Appellant: Shri Shubham N RathiFor Respondent: Shri Ajay Kumar Keshari - CIT

Section 115JSection 139(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2020-21 DCIT, Central Circle – 1, Siddhi Vinayak Construction 215/216, 1st Floor, Jalna Road, Aurangabad Vs. Apna Bazar, Aurangabad – 431001 PAN: ABPFS9625M (Appellant) (Respondent) Assessee by : Shri Shubham N Rathi Department by : Shri Ajay Kumar Keshari - CIT Date of hearing : 29-01-2025 Date of pronouncement : 24-04-2025 O R D E R PER R. K. PANDA, VP : This appeal filed by the Revenue is directed against the order dated 13.03.2024 of the Ld. CIT(A), Pu…

MR. ASHWIN RAJENDRA BADE,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, KOLHAPUR, KOLHAPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1892/PUN/2024[2019-20]Status: DisposedITAT Pune21 Apr 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita. No.1892/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Ramnath Murkunde

Section 115BSection 133ASection 142(1)Section 143(2)Section 143(3)Section 250Section 271ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA. No.1892/PUN/2024 Assessment Year : 2019-20 Ashwin Rajendra Bade, Vs. ACIT, Central Circle, 164E, 8th Lane, Kolhapur Rajarampuri, Kolhapur – 416 008 Maharashtra PAN : AISPB6344A Appellant Respondent Appellant by : Shri Bhuvanesh Kankani Respondent by : Shri Ramnath Murkunde Date of hearing : 13.02.2025 Date of pronouncement : 21.04.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal filed at the instance of assessee pertaining…

ALOK GYANCHAND KOTHARI,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-5(3)(2), BENGALURU

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 798/BANG/2024[2016-17]Status: DisposedITAT Bangalore18 Nov 2024AY 2016-17

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2016-17

For Appellant: Shri Ravi Shankar, AdvocateFor Respondent: Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 250Section 73

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year : 2016-17 Alok Gyanchand Kothari, Vs. The Assistant Commissioner Plot No.866, Ferns Paradise, of Income Tax, Nakundi Circle, Circle 5[3][2], Outer Ring Road, Bengaluru. Bengaluru – 560 037. PAN: AFWPK 4089E APPELLANT RESPONDENT Appellant by : Shri Ravi Shankar, Advocate Respondent by : Shri V. Parithivel, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 11.11.2024 Date of Pronouncement : 18.11.2024 O R D E R Per Prashant Maharishi, Vice President 1. T…

M/S. BANDHAN BANK LTD. (ERSTWHILE GHOSH FINANCE LTD),KOLKATA vs. DCIT,CIR-5(1), KOL, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 465/KOL/2023[2016-17]Status: DisposedITAT Kolkata26 Aug 2024AY 2016-17

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2016-17

For Appellant: Shri Biswanath Paul, FCAFor Respondent: Shri Subhro Das, Addl. CIT, Sr. DR

Section 143(3)Section 17(2)(vi)Section 192Section 250Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2016-17 M/s Bandhan Bank Limited, Deputy Commissioner of (Erstwhile Gruh Finance Income Tax – 5(1), Kolkata, Limited Merged with Bandhan Aayakar Bhawan, P-7, Bank Ltd. w.e.f 01.01.2019), Vs Chowringhee Square, DN-32, Salt Lake City, Sector-V, Kolkata - 700069 Kolkata - 700091 (PAN: AAACG7010K) (Appellant) (Respondent) Present for: Appellant by : Shri Biswanath Paul, FCA Respondent by : Shri Subhro Das, Addl. CIT, Sr. DR Date of Hearing : 11.07.2024 Date of Pr…

VIJAY SRINIVAS BOBBA,INDIA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(2)(1), BANGALORE

In the result, we do not find any merit in this appeal, the same fails and is hereby dismissed

ITA 833/BANG/2023[2018-19]Status: DisposedITAT Bangalore13 Feb 2024AY 2018-19

Bench: Shri George George K & Shri Chandra Poojarind Shri Laxmi Prasad Sahuassessment Year : 2018-19 Shri. Vijay Srinivas Bobba, Vs. Dcit, Flat No.502, Indraprastha Ruhe, Circle – 2(2)(1), Pattandur Agrahara Village, Bengaluru. Whitefield Main Road, Bengaluru – 560 066. Pan : Aitpb 9536 B Appellant Respondent Assessee By : Shri. Prashanth G. S, Ca Revenue By : Shri. Ashwin D Gowda, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 13.02.2024 Date Of Pronouncement : 13.02.2024

For Appellant: Shri. Prashanth G. S, CAFor Respondent: Shri. Ashwin D Gowda, Addl. CIT(DR)(ITAT), Bengaluru

Section 139(5)Section 143(2)Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2018-19 Shri. Vijay Srinivas Bobba, Vs. DCIT, Flat No.502, Indraprastha Ruhe, Circle – 2(2)(1), Pattandur Agrahara Village, Bengaluru. Whitefield Main Road, Bengaluru – 560 066. PAN : AITPB 9536 B APPELLANT RESPONDENT Assessee by : Shri. Prashanth G. S, CA Revenue by : Shri. Ashwin D Gowda, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 13.02.2024 Date of Pronouncement : 13.02.2024 O R D E R Per George…

SHRI RAJKOT DISTT. CO. OP. BANK LTD.,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. OF INCOME TAX, CIRCLE-1(2),, RAJKOT-GUJARAT

In the result, the appeal of the assessee is allowed

ITA 288/RJT/2018[2014-15]Status: DisposedITAT Rajkot19 Jul 2023AY 2014-15

Bench: Shri Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, Ld. A.RFor Respondent: Shri B.D. Gupta, Ld. Sr. D.R

Section 250Section 30(1)(viii)Section 35(1)(viii)Section 36(1)(vi)Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT] Before: Shri Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2014-15 Shri Rajkot District The ACIT, Cooperative Bank Ltd., Circle-1(2), Jilla Bank Bhavan, Vs Rajkot Kasturba Road, Opp; (Respondent) Chaudhari High School- Rajkot PAN: AAAAR0564K (Appellant) Assessee by: Shri D.M. Rindani, Ld. A.R. Revenue by: Shri B.D. Gupta, Ld. Sr. D.R. Date of hearing : 11-07-2023 Date of pronouncement : 19-07-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This a…

NISARG ENTERPRISE PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 278/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad04 Nov 2022AY 2017-18

Bench: Ld Acit, Circle - 3(1)(1), Ahmedabad. This Claim Was Referred In Submission To Cit(A) In Letter Dt 29-9-2021. 3. In Law & In Facts & Circumstances Of The Appellant'S Case, The Learned Commissioner Of Income-Tax (Appeals) Has Grossly Erred In In Dismissing Appellant'S Ground Of Charging Interest U/S.234A Of I.T. Act For Rs.1,076/-.

For Appellant: Shri Hemanshu Shah, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

Section 143(3)Section 234ASection 234BSection 234CSection 244ASection 271(1)(c)Section 274

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Nisarg Enterprise Pvt. The ACIT, Ltd., Circle-3(1)(1), 3601/3602, Phase-IV, Vs Ahmedabad GIDC, Trikampura, (Respondent) Mehmdabad Highway Road, Ahmedabad-382445 PAN: AAACN8527E (Appellant) Assessee by: Shri Hemanshu Shah, A.R. Revenue by: Shri Atul Pandey, Sr. D.R. Date of hearing : 01-11-2022 Date of pronouncement : 04-11-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the ord…

M/S. TEJAS NETWORKS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, LTU, CIRCLE-1, BENGALURU

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 582/BANG/2021[2010-11]Status: DisposedITAT Bangalore09 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs

Section 154

…IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Plot No.25, 5th Floor JP Software Park ACIT, Circle-1, LTU Vs. Electronic City, Phase I Bangalore Bangalore 560 100 PAN No: AABCT1670M APPELLANT RESPONDENT IT(TP)A Nos.468/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Vs. ACIT, Circle-1, LTU Bangalor…

M/S TEJATS NETWORKS LIMITED ,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL , BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 1674/BANG/2018[2011-12]Status: DisposedITAT Bangalore09 Feb 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs

Section 154

…IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Plot No.25, 5th Floor JP Software Park ACIT, Circle-1, LTU Vs. Electronic City, Phase I Bangalore Bangalore 560 100 PAN No: AABCT1670M APPELLANT RESPONDENT IT(TP)A Nos.468/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Vs. ACIT, Circle-1, LTU Bangalor…

TEJAS NETWORKS LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 694/BANG/2016[2011-12]Status: DisposedITAT Bangalore09 Feb 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs

Section 154

…IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Plot No.25, 5th Floor JP Software Park ACIT, Circle-1, LTU Vs. Electronic City, Phase I Bangalore Bangalore 560 100 PAN No: AABCT1670M APPELLANT RESPONDENT IT(TP)A Nos.468/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Vs. ACIT, Circle-1, LTU Bangalor…

DCIT, BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 621/BANG/2016[2011-12]Status: DisposedITAT Bangalore09 Feb 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs

Section 154

…IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Plot No.25, 5th Floor JP Software Park ACIT, Circle-1, LTU Vs. Electronic City, Phase I Bangalore Bangalore 560 100 PAN No: AABCT1670M APPELLANT RESPONDENT IT(TP)A Nos.468/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Vs. ACIT, Circle-1, LTU Bangalor…

TEJAS NETWORKS LIMITED,BANGALORE vs. ASST.C.I.T., BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 468/BANG/2015[2010-11]Status: DisposedITAT Bangalore09 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs

Section 154

…IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Plot No.25, 5th Floor JP Software Park ACIT, Circle-1, LTU Vs. Electronic City, Phase I Bangalore Bangalore 560 100 PAN No: AABCT1670M APPELLANT RESPONDENT IT(TP)A Nos.468/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Vs. ACIT, Circle-1, LTU Bangalor…

ASST.C.I.T., BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 296/BANG/2015[2010-11]Status: DisposedITAT Bangalore09 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs

Section 154

…IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Plot No.25, 5th Floor JP Software Park ACIT, Circle-1, LTU Vs. Electronic City, Phase I Bangalore Bangalore 560 100 PAN No: AABCT1670M APPELLANT RESPONDENT IT(TP)A Nos.468/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Vs. ACIT, Circle-1, LTU Bangalor…

DCIT, BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

ITA 1119/BANG/2015[2010-11]Status: DisposedITAT Bangalore09 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

For Appellant: Shri Jairam Raipura, D.RFor Respondent: Shri Annamalli & Shri Narendra Sharma, A.Rs

Section 154

…IT(TP)A No.296, 468 & 1119/Bang/2015 IT(TP)A No.621 & 694/Bang/2016, IT(TP)A No.1674/Bang/2018 & IT(TP)A No.582/Bang/2021 IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT(TP)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Plot No.25, 5th Floor JP Software Park ACIT, Circle-1, LTU Vs. Electronic City, Phase I Bangalore Bangalore 560 100 PAN No: AABCT1670M APPELLANT RESPONDENT IT(TP)A Nos.468/Bang/2015 Assessment Year: 2010-11 M/s. Tejas Networks Ltd. Vs. ACIT, Circle-1, LTU Bangalor…

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

In the result, the appeal filed by the assessee is treated as allowed and the appeal of the revenue is dismissed

ITA 3191/BANG/2018[2014-15]Status: DisposedITAT Bangalore08 Oct 2021AY 2014-15

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiassessment Year: 2014-15

For Appellant: Shri S. Annamalai, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 14ASection 35Section 35(1)(i)Section 35(1)(iv)

…since the assessee has not filed any revised return of income. 7. In the rejoinder, the Ld. A.R. placed his reliance on the decision rendered by Hon’ble Karnataka High Court in the case of Principal CIT Vs. Karnataka State Co-operative Federation Ltd. (2021) 128 Taxmann.com 1, wherein it was held that the assessee can make fresh claim before appellate authorities even he has not filed revised return of income to make such a claim. 8. We heard the parties on this issue and perused the record. Before us, the Ld D.R contended that the assessee could make fresh claims only by filing revised return of income by plac…

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

In the result, the appeal filed by the assessee is treated as allowed and the appeal of the revenue is dismissed

ITA 2848/BANG/2018[2014-15]Status: DisposedITAT Bangalore08 Oct 2021AY 2014-15

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiassessment Year: 2014-15

For Appellant: Shri S. Annamalai, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 14ASection 35Section 35(1)(i)Section 35(1)(iv)

…since the assessee has not filed any revised return of income. 7. In the rejoinder, the Ld. A.R. placed his reliance on the decision rendered by Hon’ble Karnataka High Court in the case of Principal CIT Vs. Karnataka State Co-operative Federation Ltd. (2021) 128 Taxmann.com 1, wherein it was held that the assessee can make fresh claim before appellate authorities even he has not filed revised return of income to make such a claim. 8. We heard the parties on this issue and perused the record. Before us, the Ld D.R contended that the assessee could make fresh claims only by filing revised return of income by plac…

Principal CIT v. Karnataka State Co.

What is Principal CIT v. Karnataka State Co. authority for?

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Issues it is cited on

Judgments citing Principal CIT v. Karnataka State Co.

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE,PUNE vs. MAHARASHTRA STATE BOARD OF SECONDARY & HIGHER SECONDARY EDUCATION, PUNE

TE CONNECTIVITY SERVICES INDIA PRIVATE LIMITED ,BANGALORE vs. DCIT CIRCLE, 7(1)(1), , BANGALORE

ACIT, CIR-1(1), RAJKOT, RAJKOT vs. SHRI RAJKOT DISTRICT CO OPERATIVE BANK LTD, RAJKOT

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD vs. SIDDHI VINAYAK CONSTRUCTION, AURANGABAD

MR. ASHWIN RAJENDRA BADE,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, KOLHAPUR, KOLHAPUR

ALOK GYANCHAND KOTHARI,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-5(3)(2), BENGALURU

M/S. BANDHAN BANK LTD. (ERSTWHILE GHOSH FINANCE LTD),KOLKATA vs. DCIT,CIR-5(1), KOL, KOLKATA

VIJAY SRINIVAS BOBBA,INDIA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(2)(1), BANGALORE

SHRI RAJKOT DISTT. CO. OP. BANK LTD.,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. OF INCOME TAX, CIRCLE-1(2),, RAJKOT-GUJARAT

NISARG ENTERPRISE PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-3(1)(1), AHMEDABAD

M/S. TEJAS NETWORKS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, LTU, CIRCLE-1, BENGALURU

M/S TEJATS NETWORKS LIMITED ,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL , BANGALORE

TEJAS NETWORKS LIMITED,BANGALORE vs. DCIT, BANGALORE

DCIT, BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

TEJAS NETWORKS LIMITED,BANGALORE vs. ASST.C.I.T., BANGALORE

ASST.C.I.T., BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

DCIT, BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

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

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