M/S. AMRUT DISTILLERIES PRIVATE LIMITED ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

TDS provision for payment to transporters were also not made by the assessee. Therefore, he also applied the provision of section 40a(ia) of the Act. Accordingly, a show cause notice was issued to the assessee. The assessee submitted reply and submitted that there is no seized material warranting any addition of income and relied on the various case laws

M/S. AMRUT DISTILLERIES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

TDS provision for payment to transporters were also not made by the assessee. Therefore, he also applied the provision of section 40a(ia) of the Act. Accordingly, a show cause notice was issued to the assessee. The assessee submitted reply and submitted that there is no seized material warranting any addition of income and relied on the various case laws

M/S. AMRUT DISTILLERIES PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

TDS provision for payment to transporters were also not made by the assessee. Therefore, he also applied the provision of section 40a(ia) of the Act. Accordingly, a show cause notice was issued to the assessee. The assessee submitted reply and submitted that there is no seized material warranting any addition of income and relied on the various case laws

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, BANGALORE

153D, dated 31.12.2018 for the AYs 2011-12 to 2016-17\nPage 19 of 147\nand u/s 143(3) r.w.s.153D 2017-18 dated 31.12.2018, are as\nunder:\n10.4 The additions made by the AO in the assessment order for the\nrelevant AYs on various issues on which the Assessee has filed\nappeals, are as under:\nAgainst this assessee

KARTIKEYAS MANGANESE & IRON ORES PRIVATE LIMITED,BELLARY vs. DCIT, BANGALORE

In the result, the assessee's appeals for Assessment Years 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

section 34 of the Evidence Act, the supreme court has held that no liability under law can be brought about based on the loose sheets. Similarly Hon’ble ITAT in Nishant Construction Pvt Ltd vs ACIT - ITA 1502/Ahd/2015 - AHD ITAT (CLPB page 291/304) has held that loose sheets are dumb documents and cannot be relied on for framing the assessment

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

153D, dated 31.12.2018 for the AYs 2011-12 to 2016-17ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore ITA No.844/Bang/2023 M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore Page 19 of 147 and u/s 143(3) r.w.s.153D

JOHN DEVELOPERS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 292B of the Act lacks merit as the plain language of the said Section makes it abundantly clear that this provision condones the invalidity which may arise merely by mistake, defect or omission in notice. The said Section reads as under: - 292-B. Return of income, etc., not to be invalid on certain grounds.—No return of income, assessment

M/S. PAUL RESORTS & HOTELS PVT. LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 292B of the Act lacks merit as the plain language of the said Section makes it abundantly clear that this provision condones the invalidity which may arise merely by mistake, defect or omission in notice. The said Section reads as under: - 292-B. Return of income, etc., not to be invalid on certain grounds.—No return of income, assessment

M/S. PAUL RESORTS & HOTELS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 292B of the Act lacks merit as the plain language of the said Section makes it abundantly clear that this provision condones the invalidity which may arise merely by mistake, defect or omission in notice. The said Section reads as under: - 292-B. Return of income, etc., not to be invalid on certain grounds.—No return of income, assessment

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1) , BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 292B of the Act lacks merit as the plain language of the said Section makes it abundantly clear that this provision condones the invalidity which may arise merely by mistake, defect or omission in notice. The said Section reads as under: - 292-B. Return of income, etc., not to be invalid on certain grounds.—No return of income, assessment

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 292B of the Act lacks merit as the plain language of the said Section makes it abundantly clear that this provision condones the invalidity which may arise merely by mistake, defect or omission in notice. The said Section reads as under: - 292-B. Return of income, etc., not to be invalid on certain grounds.—No return of income, assessment

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 292B of the Act lacks merit as the plain language of the said Section makes it abundantly clear that this provision condones the invalidity which may arise merely by mistake, defect or omission in notice. The said Section reads as under: - 292-B. Return of income, etc., not to be invalid on certain grounds.—No return of income, assessment

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 292B of the Act lacks merit as the plain language of the said Section makes it abundantly clear that this provision condones the invalidity which may arise merely by mistake, defect or omission in notice. The said Section reads as under: - 292-B. Return of income, etc., not to be invalid on certain grounds.—No return of income, assessment

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

153D, dated 31.12.2018 for the AYs 2011-12 to 2016-17\nPage 19 of 147\nand u/s 143(3) r.w.s.153D 2017-18 dated 31.12.2018, are as\nunder:\n10.4 The additions made by the AO in the assessment order for the\nrelevant AYs on various issues on which the Assessee has filed\nappeals, are as under:\nAgainst this assessee

K RAMASWAMY ,MYSORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), MYSORE

In the result, all these appeals filed by the assessees are allowed

Bench: Shri N.V.Vasudevan & Shri A.K.Garodiasl.No Ita Nos. Asst.Year Appellant Respondent 1 956 To 2007-08, K.Ramaswamy, The Acit, No.567, Ashwini,1St Cross, 958(B)/2018 2008-09 & & Circle-(1), 2009-10 Maruthi Temple Road, Mysore-570 008 Kuvempunagara, Mysore- 570 023. Pan No.Adgpr5117A 2 961, 964 & 2010-11, K.Ramaswamy, The Acit, Ashwini,1St 965(B)/2018 2011-12 & No.567, Circle-(1), 2012-13 Cross, Maruthi Mysore-570 008 Temple Road, Kuvempunagara, Mysore-570 023 Pan No.Adgpr5117A 3 967(B)/2018 2010-11 R.Ajith, No.567,Ashwini,1St The Acit, Cross, Maruthi Circle-(1), Temple Road, Mysore-570 008 Kuvempunagara, Mysore-570 023 Pan No.Agppr0788R

Section 273B of the Act no penalty can be imposed, if there was reasonable cause for failure to get the report of audit on or before the specified date and furnish the same on or before the specified date. 7. The facts in the case of Shri R.Ajith are identical. In ITA No.967(B)/2018. he filed return of income

M/S, ESSILOR INDIA PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2), BENGALURU

In the result, all these appeals filed by the assessees are allowed

Bench: Shri N.V.Vasudevan & Shri A.K.Garodiasl.No Ita Nos. Asst.Year Appellant Respondent 1 956 To 2007-08, K.Ramaswamy, The Acit, No.567, Ashwini,1St Cross, 958(B)/2018 2008-09 & & Circle-(1), 2009-10 Maruthi Temple Road, Mysore-570 008 Kuvempunagara, Mysore- 570 023. Pan No.Adgpr5117A 2 961, 964 & 2010-11, K.Ramaswamy, The Acit, Ashwini,1St 965(B)/2018 2011-12 & No.567, Circle-(1), 2012-13 Cross, Maruthi Mysore-570 008 Temple Road, Kuvempunagara, Mysore-570 023 Pan No.Adgpr5117A 3 967(B)/2018 2010-11 R.Ajith, No.567,Ashwini,1St The Acit, Cross, Maruthi Circle-(1), Temple Road, Mysore-570 008 Kuvempunagara, Mysore-570 023 Pan No.Agppr0788R

Section 273B of the Act no penalty can be imposed, if there was reasonable cause for failure to get the report of audit on or before the specified date and furnish the same on or before the specified date. 7. The facts in the case of Shri R.Ajith are identical. In ITA No.967(B)/2018. he filed return of income