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“Section 132(1)(a)(b)”

Section References (mined)Section 132Section 132(1)(a)(b)6 judgments

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2) , BENGALURU

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

ITA 26/BANG/2024[2018-19]Status: DisposedITAT Bangalore31 Oct 2025AY 2018-19
For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore
Section 153ASection 250

ground that:-\n\ni.\nThe search initiated in the case of the appellant is illegal and\nultra vires the provisions of section 132(1)(a), (b) & (c) of the\nAct;\n\nii.\nThat the search is conducted not on the basis of any prior\ninformation or material inducing any belief ... ground that:-\n\ni.\nThe search initiated in the case of the appellant is illegal and\nultra vires the provisions of section 132(1)(a), (b) & (c) of the\nAct;\n\nii.\nThat the search is conducted not on the basis of any prior\ninformation or material inducing any belief

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2) , BENGALURU

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

ITA 25/BANG/2024[2017-18]Status: DisposedITAT Bangalore31 Oct 2025AY 2017-18
Section 153ASection 250

ground that:-\ni.\nThe search initiated in the case of the appellant is illegal and\nultra vires the provisions of section 132(1)(a), (b) & (c) of the\nAct;\nii.\nThat the search is conducted not on the basis of any prior\ninformation or material inducing any belief but purely ... ground that:-\ni.\nThe search initiated in the case of the appellant is illegal and\nultra vires the provisions of section 132(1)(a), (b) & (c) of the\nAct;\nii.\nThat the search is conducted not on the basis of any prior\ninformation or material inducing any belief but purely

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

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

ITA 24/BANG/2024[2016-17]Status: DisposedITAT Bangalore31 Oct 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore
Section 153ASection 234ASection 250

ground that:- i. The search initiated in the case of the appellant is illegal and ultra vires the provisions of section 132(1)(a), (b) & (c) of the Act; ii. That the search is conducted not on the basis of any prior information or material inducing any belief but purely ... learned assessing officer has not discharged the burden of proving that there is a valid search under section 132 (1) (a), (b) & (c) of the Act, and consequently the assumption of jurisdiction to make an assessment under section 153A of the Act is untenable in law. iv. The learned assessing

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX OFFICER, CENTRAL CIRCLE-2(2), BENGALURU

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

ITA 23/BANG/2024[2015-16]Status: DisposedITAT Bangalore31 Oct 2025AY 2015-16
Section 153ASection 250

ground that:-\n\ni.\nThe search initiated in the case of the appellant is illegal and\nultra vires the provisions of section 132(1)(a), (b) & (c) of the\nAct;\n\nii.\nThat the search is conducted not on the basis of any prior\ninformation or material inducing any belief ... ground that:-\n\ni.\nThe search initiated in the case of the appellant is illegal and\nultra vires the provisions of section 132(1)(a), (b) & (c) of the\nAct;\n\nii.\nThat the search is conducted not on the basis of any prior\ninformation or material inducing any belief

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

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

ITA 22/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Oct 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore
Section 153ASection 234ASection 250

ground that:- i. The search initiated in the case of the appellant is illegal and ultra vires the provisions of section 132(1)(a), (b) & (c) of the Act; ii. That the search is conducted not on the basis of any prior information or material inducing any belief but purely ... learned assessing officer has not discharged the burden of proving that there is a valid search under section 132 (1) (a), (b) & (c) of the Act, and consequently the assumption of jurisdiction to make an assessment under section 153A of the Act is untenable in law. iv. The learned assessing

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(2), BENGALURU

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

ITA 21/BANG/2024[2013-14]Status: DisposedITAT Bangalore31 Oct 2025AY 2013-14

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore
Section 153ASection 234ASection 250

ground that:- i. The search initiated in the case of the appellant is illegal and ultra vires the provisions of section 132(1)(a), (b) & (c) of the Act; ii. That the search is conducted not on the basis of any prior information or material inducing any belief but purely ... learned assessing officer has not discharged the burden of proving that there is a valid search under section 132 (1) (a), (b) & (c) of the Act, and consequently the assumption of jurisdiction to make an assessment under section 153A of the Act is untenable in law. iv. The learned assessing