Sree Lakshmi Venkateshwara Minerals v. DCIT

123 Taxmann.com 255Income Tax Appellate Tribunal2021#7373 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2023.

Issues it is cited on

documents seizedsection 153cincriminating materialundisclosed incomesection 153section 153aprevious yearsection 15section 148transferprescribedperson

Judgments citing Sree Lakshmi Venkateshwara Minerals v. DCIT

B.K. RAGHAVENDRA,BENGALURU vs. THE ACIT, CENTRAL CIRCLE - 1(2), BENGALURU

ITA 1135/BANG/2022[2014-2015]Status: DisposedITAT Bangalore12 Jan 2023AY 2014-2015

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri B.S. Balachandran, A.RFor Respondent: Shri K. Sankar Ganesh, D.R
Section 132Section 132ASection 139(4)Section 153ASection 153A(1)

…ITA Nos.1127 to 1131/Bang/2022 B.K. Dhananjaya, Bangalore & ITA Nos.1132 to 1135/Bang/2022 B.K. Raghavendra, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1127 to 1131/Bang/2022 Assessment Year: 2010-11 to 2014-15 B.K. Dhananjaya 97, Bileshivale, Doddagubbi ACIT Bangalore East Central Circle-1(2) Vs. Bengaluru 562 149 Bengaluru PAN NO : AZRPD2993D APPELLANT RESPONDENT ITA Nos.1132 to 1135/Bang/2022 Assessment Year: 2011-12 to 2014-15 B.K. Raghavendra 97, Bileshivale, Doddagubbi ACIT Post…

B.K. RAGHAVENDRA,BENGALURU vs. THE ACIT, CENTRAL CIRCLE - 1(2), BENGALURU

ITA 1134/BANG/2022[2013-2014]Status: DisposedITAT Bangalore12 Jan 2023AY 2013-2014

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri B.S. Balachandran, A.RFor Respondent: Shri K. Sankar Ganesh, D.R
Section 132Section 132ASection 139(4)Section 153ASection 153A(1)

…ITA Nos.1127 to 1131/Bang/2022 B.K. Dhananjaya, Bangalore & ITA Nos.1132 to 1135/Bang/2022 B.K. Raghavendra, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1127 to 1131/Bang/2022 Assessment Year: 2010-11 to 2014-15 B.K. Dhananjaya 97, Bileshivale, Doddagubbi ACIT Bangalore East Central Circle-1(2) Vs. Bengaluru 562 149 Bengaluru PAN NO : AZRPD2993D APPELLANT RESPONDENT ITA Nos.1132 to 1135/Bang/2022 Assessment Year: 2011-12 to 2014-15 B.K. Raghavendra 97, Bileshivale, Doddagubbi ACIT Post…

B.K. RAGHAVENDRA,BENGALURU vs. THE ACIT, CENTRAL CIRCLE - 1(2), BENGALURU

ITA 1133/BANG/2022[2012-2013]Status: DisposedITAT Bangalore12 Jan 2023AY 2012-2013

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri B.S. Balachandran, A.RFor Respondent: Shri K. Sankar Ganesh, D.R
Section 132Section 132ASection 139(4)Section 153ASection 153A(1)

…ITA Nos.1127 to 1131/Bang/2022 B.K. Dhananjaya, Bangalore & ITA Nos.1132 to 1135/Bang/2022 B.K. Raghavendra, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1127 to 1131/Bang/2022 Assessment Year: 2010-11 to 2014-15 B.K. Dhananjaya 97, Bileshivale, Doddagubbi ACIT Bangalore East Central Circle-1(2) Vs. Bengaluru 562 149 Bengaluru PAN NO : AZRPD2993D APPELLANT RESPONDENT ITA Nos.1132 to 1135/Bang/2022 Assessment Year: 2011-12 to 2014-15 B.K. Raghavendra 97, Bileshivale, Doddagubbi ACIT Post…

B.K. RAGHAVENDRA,BENGALURU vs. THE ACIT, CENTRAL CIRCLE - 1(2), BENGALURU

ITA 1132/BANG/2022[2011-2012]Status: DisposedITAT Bangalore12 Jan 2023AY 2011-2012

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri B.S. Balachandran, A.RFor Respondent: Shri K. Sankar Ganesh, D.R
Section 132Section 132ASection 139(4)Section 153ASection 153A(1)

…ITA Nos.1127 to 1131/Bang/2022 B.K. Dhananjaya, Bangalore & ITA Nos.1132 to 1135/Bang/2022 B.K. Raghavendra, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1127 to 1131/Bang/2022 Assessment Year: 2010-11 to 2014-15 B.K. Dhananjaya 97, Bileshivale, Doddagubbi ACIT Bangalore East Central Circle-1(2) Vs. Bengaluru 562 149 Bengaluru PAN NO : AZRPD2993D APPELLANT RESPONDENT ITA Nos.1132 to 1135/Bang/2022 Assessment Year: 2011-12 to 2014-15 B.K. Raghavendra 97, Bileshivale, Doddagubbi ACIT Post…

B. K. DHANANJAYA,BENGALURU vs. THE ACIT, CENTRAL CIRCLE - 1(2), BANGALORE

ITA 1131/BANG/2022[2014-2015]Status: DisposedITAT Bangalore12 Jan 2023AY 2014-2015

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri B.S. Balachandran, A.RFor Respondent: Shri K. Sankar Ganesh, D.R
Section 132Section 132ASection 139(4)Section 153ASection 153A(1)

…ITA Nos.1127 to 1131/Bang/2022 B.K. Dhananjaya, Bangalore & ITA Nos.1132 to 1135/Bang/2022 B.K. Raghavendra, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1127 to 1131/Bang/2022 Assessment Year: 2010-11 to 2014-15 B.K. Dhananjaya 97, Bileshivale, Doddagubbi ACIT Bangalore East Central Circle-1(2) Vs. Bengaluru 562 149 Bengaluru PAN NO : AZRPD2993D APPELLANT RESPONDENT ITA Nos.1132 to 1135/Bang/2022 Assessment Year: 2011-12 to 2014-15 B.K. Raghavendra 97, Bileshivale, Doddagubbi ACIT Post…

B. K. DHANANJAYA,BENGALURU vs. THE ACIT, CENTRAL CIRCLE - 1(2), BANGALORE

ITA 1130/BANG/2022[2013-2014]Status: DisposedITAT Bangalore12 Jan 2023AY 2013-2014

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri B.S. Balachandran, A.RFor Respondent: Shri K. Sankar Ganesh, D.R
Section 132Section 132ASection 139(4)Section 153ASection 153A(1)

…ITA Nos.1127 to 1131/Bang/2022 B.K. Dhananjaya, Bangalore & ITA Nos.1132 to 1135/Bang/2022 B.K. Raghavendra, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1127 to 1131/Bang/2022 Assessment Year: 2010-11 to 2014-15 B.K. Dhananjaya 97, Bileshivale, Doddagubbi ACIT Bangalore East Central Circle-1(2) Vs. Bengaluru 562 149 Bengaluru PAN NO : AZRPD2993D APPELLANT RESPONDENT ITA Nos.1132 to 1135/Bang/2022 Assessment Year: 2011-12 to 2014-15 B.K. Raghavendra 97, Bileshivale, Doddagubbi ACIT Post…

B. K. DHANANJAYA,BENGALURU vs. THE ACIT, CENTRAL CIRCLE - 1(2), BANGALORE

ITA 1129/BANG/2022[2012-2013]Status: DisposedITAT Bangalore12 Jan 2023AY 2012-2013

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri B.S. Balachandran, A.RFor Respondent: Shri K. Sankar Ganesh, D.R
Section 132Section 132ASection 139(4)Section 153ASection 153A(1)

…ITA Nos.1127 to 1131/Bang/2022 B.K. Dhananjaya, Bangalore & ITA Nos.1132 to 1135/Bang/2022 B.K. Raghavendra, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1127 to 1131/Bang/2022 Assessment Year: 2010-11 to 2014-15 B.K. Dhananjaya 97, Bileshivale, Doddagubbi ACIT Bangalore East Central Circle-1(2) Vs. Bengaluru 562 149 Bengaluru PAN NO : AZRPD2993D APPELLANT RESPONDENT ITA Nos.1132 to 1135/Bang/2022 Assessment Year: 2011-12 to 2014-15 B.K. Raghavendra 97, Bileshivale, Doddagubbi ACIT Post…

B. K. DHANANJAYA,BENGALURU vs. THE ACIT, CENTRAL CIRCLE - 1(2), BANGALORE

ITA 1128/BANG/2022[2011-2012]Status: DisposedITAT Bangalore12 Jan 2023AY 2011-2012

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri B.S. Balachandran, A.RFor Respondent: Shri K. Sankar Ganesh, D.R
Section 132Section 132ASection 139(4)Section 153ASection 153A(1)

…ITA Nos.1127 to 1131/Bang/2022 B.K. Dhananjaya, Bangalore & ITA Nos.1132 to 1135/Bang/2022 B.K. Raghavendra, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1127 to 1131/Bang/2022 Assessment Year: 2010-11 to 2014-15 B.K. Dhananjaya 97, Bileshivale, Doddagubbi ACIT Bangalore East Central Circle-1(2) Vs. Bengaluru 562 149 Bengaluru PAN NO : AZRPD2993D APPELLANT RESPONDENT ITA Nos.1132 to 1135/Bang/2022 Assessment Year: 2011-12 to 2014-15 B.K. Raghavendra 97, Bileshivale, Doddagubbi ACIT Post…

B. K. DHANANJAYA,BENGALURU vs. THE ACIT, CENTRAL CIRCLE - 1(2), BANGALORE

ITA 1127/BANG/2022[2010-2011]Status: DisposedITAT Bangalore12 Jan 2023AY 2010-2011

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri B.S. Balachandran, A.RFor Respondent: Shri K. Sankar Ganesh, D.R
Section 132Section 132ASection 139(4)Section 153ASection 153A(1)

…ITA Nos.1127 to 1131/Bang/2022 B.K. Dhananjaya, Bangalore & ITA Nos.1132 to 1135/Bang/2022 B.K. Raghavendra, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1127 to 1131/Bang/2022 Assessment Year: 2010-11 to 2014-15 B.K. Dhananjaya 97, Bileshivale, Doddagubbi ACIT Bangalore East Central Circle-1(2) Vs. Bengaluru 562 149 Bengaluru PAN NO : AZRPD2993D APPELLANT RESPONDENT ITA Nos.1132 to 1135/Bang/2022 Assessment Year: 2011-12 to 2014-15 B.K. Raghavendra 97, Bileshivale, Doddagubbi ACIT Post…

M/S. DHARAM IMPEX,,SURAT vs. THE DY. CIT, CENTRAL CIRCLE-4,, SURAT

In the result, the appeal of the assessee for AY 2008-09 in ITA No

ITA 1580/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

Section 144Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपीलसं./IT(SS)A Nos.288 to 293/AHD/2017 ("नधा"रणवष" / Assessment Years: (2009-10 to 2014-15) (Physical Court Hearing) M/s Kangan Jewels Pvt. Ltd. Deputy Commissioner of C/o 106, Saryu Chambers, Income-tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCK 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./IT(SS)A Nos.306 to 311/AHD/2017 ("नधा"रणवष" / Assessment Years: (2008-09 to 2013-14) आयकर अपीलसं./ITA Nos.1579/AHD/2017 ("नधा"रणवष" / Asse…

M/S. MANIPRABHA IMPEX PVT. LTD.,,SURAT vs. THE DY. CIT, CENTRAL CIRCLE-4,, SURAT

In the result, the appeal of the assessee for AY 2008-09 in ITA No

ITA 1579/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

Section 144Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपीलसं./IT(SS)A Nos.288 to 293/AHD/2017 ("नधा"रणवष" / Assessment Years: (2009-10 to 2014-15) (Physical Court Hearing) M/s Kangan Jewels Pvt. Ltd. Deputy Commissioner of C/o 106, Saryu Chambers, Income-tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCK 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./IT(SS)A Nos.306 to 311/AHD/2017 ("नधा"रणवष" / Assessment Years: (2008-09 to 2013-14) आयकर अपीलसं./ITA Nos.1579/AHD/2017 ("नधा"रणवष" / Asse…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(1), BANGALORE vs. M/S CHAITANYA PROPERTIES PVT LTD , BANGALORE

ITA 618/BANG/2017[2011-12]Status: DisposedITAT Bangalore23 May 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Dr. Manjunath Karkihally, CIT(DR)(ITAT), BengaluruFor Respondent: Shri V. Chandrashekar, Advocate
Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.617 & 618/Bang/2017 Assessment years : 2010-11 & 2011-12 The Deputy Commissioner Vs. M/s. Chaitanya Properties Pvt. Ltd., of Income Tax, No.17, Sankey Road, Central Circle 2(1), Bengaluru – 560 020. PAN: AAACC 5900A Bangalore. APPELLANT RESPONDENT Appellant by : Dr. Manjunath Karkihally, CIT(DR)(ITAT), Bengaluru. Respondent by : Shri V. Chandrashekar, Advocate. Date of hearing : 02.03.2022 Date of Pronouncement : 23.05.2022 O R D E R Per Chandra Poojari,…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(1), BANGALORE vs. M/S CHAITANYA PROPERTIES PVT LTD , BANGALORE

ITA 617/BANG/2017[2010-11]Status: DisposedITAT Bangalore23 May 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Dr. Manjunath Karkihally, CIT(DR)(ITAT), BengaluruFor Respondent: Shri V. Chandrashekar, Advocate
Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.617 & 618/Bang/2017 Assessment years : 2010-11 & 2011-12 The Deputy Commissioner Vs. M/s. Chaitanya Properties Pvt. Ltd., of Income Tax, No.17, Sankey Road, Central Circle 2(1), Bengaluru – 560 020. PAN: AAACC 5900A Bangalore. APPELLANT RESPONDENT Appellant by : Dr. Manjunath Karkihally, CIT(DR)(ITAT), Bengaluru. Respondent by : Shri V. Chandrashekar, Advocate. Date of hearing : 02.03.2022 Date of Pronouncement : 23.05.2022 O R D E R Per Chandra Poojari,…

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 2(3), BANGALURU vs. SHRI T.H SURESH BABU, BELLARY

In the result, the appeal by the revenue is dismissed

ITA 1890/BANG/2018[2010-11]Status: DisposedITAT Bangalore06 Apr 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), BengaluruFor Respondent: Shri Sivaprasad Reddy, ITP
Section 133A(5)Section 139(1)Section 143(2)Section 153Section 153ASection 153A(1)Section 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2010-11 The Assistant Commissioner of Vs. Shri T H Suresh Babu, Income-Tax, Laxmi Narasimha Nilaya, Central Circle-2(3), Near Railway Quarters, Bangalore. Bamboo Bazaar, Siraguppa Road, Bellary. PAN: BNYPS 1706D APPELLANT RESPONDENT Appellant by : Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru. Respondent by : Shri Sivaprasad Reddy, ITP Date of hearing : 04.03.2022 Date of Pronouncement : 06.04.2022 O R D E R Per Chandra Poojari, Accountant…

DCIT, BANGALORE vs. M/S EVERGLADES, BANGALORE

In the result, appeal by the Assessee is dismissed

ITA 347/BANG/2012[2007-08]Status: DisposedITAT Bangalore23 Jul 2021AY 2007-08

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2007-08 The Assistant Commissioner Vs. M/S. Everglades, Of Income Tax, No.1146, 12Th Main, 1St Cross, Central Circle - 2(3), Hal 2Nd Stage, Bengaluru. Bengaluru-560038. Pan : Aaaae 2295 E Appellant Respondent Appellant By : Shri. Pradeep Kumar, Cit(Dr)(Itat), Bengaluru. Respondent By : Shri. Balachandran & Shri. Shiva Prasad Reddy, Advocates Date Of Hearing : 19.07.2021 Date Of Pronouncement : 23.07.2021 O R D E R Per N.V. Vasudevanthe Facts & Circumstances Under Which This Appeal By The Revenue Is Listed For Hearing Before The Tribunal Is As Follows:

For Appellant: Shri. Pradeep Kumar, CIT(DR)(ITAT), BengaluruFor Respondent: Shri. Balachandran and Shri. Shiva Prasad Reddy, Advocates
Section 132Section 143(1)Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment year : 2007-08 The Assistant Commissioner Vs. M/s. Everglades, of Income Tax, No.1146, 12th Main, 1st Cross, Central Circle - 2(3), HAL 2nd Stage, Bengaluru. Bengaluru-560038. PAN : AAAAE 2295 E APPELLANT RESPONDENT Appellant by : Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru. Respondent by : Shri. Balachandran and Shri. Shiva Prasad Reddy, Advocates Date of hearing : 19.07.2021 Date of Pronouncement : 23.07.2021 O R D E R Per N.V. Vasudevan, Vice President T…