KRISHNAMURTHY L/R BY SMT. NAGARATHNAMMA,BANGALORE vs. DCIT,CIRCLE-2(1), BANGALORE
In the result, appeal filed by the assessee is allowed
ITA 570/BANG/2025[2012-13]Status: DisposedITAT Bangalore28 Aug 2025AY 2012-13
Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan Kassessment Year : 2012-13 Shri. Krishnamurthy, Vs. Dcit, Represented By His Lr Smt. Nagarathnamma, Circle –2(1), No.152, 2Nd Floor, Hanuman Chambers, Bangalore. 7Th Cross, 2Nd Main, Chamarajpet, Bangalore – 560 018. Pan : Admpk 2463 J Appellant Respondent Assessee By : Shri. Ravishankar S. V, Advocate Revenue By : Shri. Balusamy N, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 22.07.2025 Date Of Pronouncement : 28.08.2025
For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Shri. Balusamy N, JCIT(DR)(ITAT), Bangalore
Section 139(1)Section 139(9)Section 140ASection 143(1)Section 143(2)Section 148Section 292B
judgment assessment to be made under clause 1(b) (which is not relevant for the present case) and under clause 1(c) thereof. Section 144 (1)(c) provided that a best judgment assessment can be made by the assessing officer if the assessee having made a return, failed to comply ... been issued by the assessment officer, the circular of the C.B.D.T. had no application and the best judgment assessment can be made invoking section 144(1)(c) of the Act.
We do not agree with this submission.
11. No doubt Section 144(1)(c) provides for a situation where
