M/S. TRISHUL BUILDTECH & INFRASTRUCTURES PVT. LTD.,,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, assessee’s appeals are partly allowed

Bench: Shri Chandra Poojari & Shri George George K.

section 23 are now well-settled and if the value returned is not in accordance with such principles, it is open to the assessee to contend that the value as may be determined upon correct application of the law should form the basis of assessment. The revenue authorities, in our view, cannot be heard to say that merely because

M/S. TRISHUL BUILDTECH & INFRASTRUCTURES PVT. LTD.,,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, assessee’s appeals are partly allowed

Bench: Shri Chandra Poojari & Shri George George K.

section 23 are now well-settled and if the value returned is not in accordance with such principles, it is open to the assessee to contend that the value as may be determined upon correct application of the law should form the basis of assessment. The revenue authorities, in our view, cannot be heard to say that merely because

ARIBA TECHNOLOGIES INDIA PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BENGALURU

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

TDS, or self-assessment tax discrepancies. 25.1 The taxpayer is notified of any adjustments via an intimation under section 143(1) of the Act, and they are given an opportunity to respond before any demand is raised. 25.2 However, an intimation under Section 143(1) is not an assessment. It is merely a preliminary check of the return filed

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

section 132A. 50.3 Applicability-These\namendments will take effect from the 1st day of June, 2007.\"\n\n6.2 From the perusal of the section 153D of the Act read with the CBDT\nCircular No. 3 of 2008, dated 12-3-2008, the legislative intent can be gathered\nso far as that the legislature in its highest wisdom made it compulsory

CISCO SYSTEMS SERVICES B.V,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-1(1), BANGALORE

In the result, the appeal by the assessee is allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A No. 961/Bang/2017 Assessment Year : 2012-13 M/S. Cisco Systems Services B.V. – India The Deputy Branch, Commissioner Of Brigade South Parade, Income Tax, No. 10, International Taxation, Mahatma Gandhi Road, Circle – 1(1), Vs. Bangalore – 560 001. Bangalore. Pan: Aaccc4836D Appellant Respondent Assessee By : Shri Rajan Vora, Ca : Dr. Manjunath Karkaihalli, Revenue By Cit Dr Date Of Hearing : 19-01-2022 Date Of Pronouncement : 19-01-2022 Order Per Beena Pillaithis Appeal By Assessee Is Directed Against The Order Of The Ld.Ao Dated 27.02.2017 Passed U/S. 143(3) R.W.S. 144C(14) Of The Income- Tax Act, 1961 [The Act] On The Following Grounds: “Based On The Facts & Circumstances Of The Case & In Law, Cisco Systems Services B.V. - India Branch (Hereinafter Referred To As The 'Appellant.) Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Deputy Commissioner Of Income-Tax (International Taxation) - Circle 1(1) ('Assessing Officer' Or 'Ao') Dated February 27, 2017 In Pursuance Of The Directions & The Revised Directions Issued By The Dispute Resolution Panel ('Drp'), Bangalore Dated December 29, 2016 & January 16. 2017 Respectively, Under Section 253 Of The Income-Tax Act, 1961 ('Act) On The Following Grounds:

143(3) r.w.s. 144C(14) of the Income- tax Act, 1961 [the Act] on the following grounds: “Based on the facts and circumstances of the case and in law, Cisco Systems Services B.V. - India Branch (hereinafter referred to as the 'Appellant.) respectfully craves leave to prefer an appeal against the order passed by the Deputy Commissioner of Income-tax (International

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

3) has to be quashed, thus ordered accordingly. The\nground raised by the Assessee is accordingly allowed\".\n14. In this appeal, we are required to examine whether any substantial\nquestion of law arises for our consideration.\n15. Having regard to the findings returned by the Tribunal, which are\nfindings of fact, in our view, no substantial question of law arises

MICROLAND LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

In the result, the appeal filed by the assessee stands allowed

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2020-21

section and is not as per law requires to be cancelled. 8. The Learned authorities below erred in considering total income at Rs. 48,53,50,572/- ( which is as per the asst. order passed u/s 143(3) of the Act) as against Rs. 47,51,37,520/- as per the revised return. 9. The Learned authorities below erred

M/S. BANGALORE PHARMACEUTICAL AND RESEARCH LABORATORY PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1(1)(2), BANGALORE

In the result, the appeal by the assessee is dismissed

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2018-19

3 and 4 and Annexures-10 to 17) 4.a) The return now processed is an incomplete return, permitted to be filed under Section 139D without all the documents required to accompany the returns so that it is not held as defective u/s. 139 (9). b) No adjustment should be made on such incomplete return, as Section 143(1) refers

ASSISTANT COMMISSIONER OF INCOME TAX,, BANGALORE vs. M/S. GMR HYDERABAD INTERNATIONAL AIRPORT LTD,, BANGALORE

In the result, the assessees' appeals in ITA Nos

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

143(3) r.w.s. 153A of the Act, we find no justification to deal with the other issues raised on merit. Accordingly, the appeals of the assesses stand allowed. ITA Nos.597 to 601/ Bang/2017 13. These appeals are preferred by the revenue against the respective orders of the CIT(Appeals) raising the following common ground:- “Whether the CIT(A) was right

ASSISTANT COMMISSIONER OF INCOME TAX,, BANGALORE vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD., BANGALORE

In the result, the assessees' appeals in ITA Nos

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

143(3) r.w.s. 153A of the Act, we find no justification to deal with the other issues raised on merit. Accordingly, the appeals of the assesses stand allowed. ITA Nos.597 to 601/ Bang/2017 13. These appeals are preferred by the revenue against the respective orders of the CIT(Appeals) raising the following common ground:- “Whether the CIT(A) was right

ASSISTANT COMMISSIONER OF INCOME TAX,, BANGALORE vs. M/S. GMR HYDERABAD INTERNATIONAL AIRPORT LTD,, BANGALORE

In the result, the assessees' appeals in ITA Nos

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

143(3) r.w.s. 153A of the Act, we find no justification to deal with the other issues raised on merit. Accordingly, the appeals of the assesses stand allowed. ITA Nos.597 to 601/ Bang/2017 13. These appeals are preferred by the revenue against the respective orders of the CIT(Appeals) raising the following common ground:- “Whether the CIT(A) was right

M/S. DELHI INTERNATIONAL AIRPORT PRIVATE LIMITED,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the assessees' appeals in ITA Nos

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

143(3) r.w.s. 153A of the Act, we find no justification to deal with the other issues raised on merit. Accordingly, the appeals of the assesses stand allowed. ITA Nos.597 to 601/ Bang/2017 13. These appeals are preferred by the revenue against the respective orders of the CIT(Appeals) raising the following common ground:- “Whether the CIT(A) was right

ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.GMR HYDERABAD INTERNATIONAL AIRPORT LTD.,, BANGALORE

In the result, the assessees' appeals in ITA Nos

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

143(3) r.w.s. 153A of the Act, we find no justification to deal with the other issues raised on merit. Accordingly, the appeals of the assesses stand allowed. ITA Nos.597 to 601/ Bang/2017 13. These appeals are preferred by the revenue against the respective orders of the CIT(Appeals) raising the following common ground:- “Whether the CIT(A) was right

M/S.GMR HYDERABAD INTERNATIONAL AIRPORT LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the assessees' appeals in ITA Nos

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

143(3) r.w.s. 153A of the Act, we find no justification to deal with the other issues raised on merit. Accordingly, the appeals of the assesses stand allowed. ITA Nos.597 to 601/ Bang/2017 13. These appeals are preferred by the revenue against the respective orders of the CIT(Appeals) raising the following common ground:- “Whether the CIT(A) was right

M/S. DELHI INTERNATIONAL AIRPORT PRIVATE LIMITED,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the assessees' appeals in ITA Nos

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

143(3) r.w.s. 153A of the Act, we find no justification to deal with the other issues raised on merit. Accordingly, the appeals of the assesses stand allowed. ITA Nos.597 to 601/ Bang/2017 13. These appeals are preferred by the revenue against the respective orders of the CIT(Appeals) raising the following common ground:- “Whether the CIT(A) was right

M/S.GMR HYDERABAD INTERNATIONAL AIRPORT LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the assessees' appeals in ITA Nos

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

143(3) r.w.s. 153A of the Act, we find no justification to deal with the other issues raised on merit. Accordingly, the appeals of the assesses stand allowed. ITA Nos.597 to 601/ Bang/2017 13. These appeals are preferred by the revenue against the respective orders of the CIT(Appeals) raising the following common ground:- “Whether the CIT(A) was right

ASSISTANT COMMISSIONER OF INCOME TAX,, BANGALORE vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD., BANGALORE

In the result, the assessees' appeals in ITA Nos

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

143(3) r.w.s. 153A of the Act, we find no justification to deal with the other issues raised on merit. Accordingly, the appeals of the assesses stand allowed. ITA Nos.597 to 601/ Bang/2017 13. These appeals are preferred by the revenue against the respective orders of the CIT(Appeals) raising the following common ground:- “Whether the CIT(A) was right

M/S. GMS HYDERABAD INTERNATIONAL AIRPORT LIMITED,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the assessees' appeals in ITA Nos

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

143(3) r.w.s. 153A of the Act, we find no justification to deal with the other issues raised on merit. Accordingly, the appeals of the assesses stand allowed. ITA Nos.597 to 601/ Bang/2017 13. These appeals are preferred by the revenue against the respective orders of the CIT(Appeals) raising the following common ground:- “Whether the CIT(A) was right