HABIB AGRO INDUSTRIES,MANDYA vs. DCIT, CENTRAL CIRCLE, MYSURU

In the result, appeal of the assessee is hereby partly allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

260 ITR 80 and the Hon'ble Karnataka High Court in the case of C. RAMAIAH REDDY reported in 339 ITR 210, the order passed is patently illegal and requires to be cancelled as void-ab-initio. 3. Without prejudice to above, the learned CIT[A] is not justified in upholding the addition in respect of the fire wood purchases

HABIB AGRO INDUSTRIES ,MANDYA vs. DCIT, CENTRAL CIRCLE, MYSURU

In the result, appeal of the assessee is hereby partly allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

260 ITR 80 and the Hon'ble Karnataka High Court in the case of C. RAMAIAH REDDY reported in 339 ITR 210, the order passed is patently illegal and requires to be cancelled as void-ab-initio. 3. Without prejudice to above, the learned CIT[A] is not justified in upholding the addition in respect of the fire wood purchases

HABIB AGRO INDUSTRIES ,MANDYA vs. DCIT, CENTRAL CIRCLE, MYSURU

In the result, appeal of the assessee is hereby partly allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

260 ITR 80 and the Hon'ble Karnataka High Court in the case of C. RAMAIAH REDDY reported in 339 ITR 210, the order passed is patently illegal and requires to be cancelled as void-ab-initio. 3. Without prejudice to above, the learned CIT[A] is not justified in upholding the addition in respect of the fire wood purchases

HABIB AGRO INDUSTRIES,MANDYA vs. DCIT, CENTRAL CIRCLE, MYSURU

In the result, appeal of the assessee is hereby partly allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

260 ITR 80 and the Hon'ble Karnataka High Court in the case of C. RAMAIAH REDDY reported in 339 ITR 210, the order passed is patently illegal and requires to be cancelled as void-ab-initio. 3. Without prejudice to above, the learned CIT[A] is not justified in upholding the addition in respect of the fire wood purchases

SRI C ANIL RAHASHEKAR ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri George George K & Shri Laxmi Prasad Sahu

260 ITR 80. c) The learned authorities below have not discharged the burden of proving that there is a valid initiation of search under section 132(1)(a), (b) & (c) of the Act, its execution and its completion in accordance with law to render the proceedings valid under the facts and circumstances of the case. d) The learned

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

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

260 ITR 80. 2. The notice issued under section 153A of the Act is bad in law in as much as it does not contain whether the learned Assessing Officer proposes to assess or reassess the income of the appellant and consequently the notice issued under section 153A of the Act is invalid and the entire assessment proceedings

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

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

260 ITR 80. 2. The notice issued under section 153A of the Act is bad in law in as much as it does not contain whether the learned Assessing Officer proposes to assess or reassess the income of the appellant and consequently the notice issued under section 153A of the Act is invalid and the entire assessment proceedings

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

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

260 ITR 80. 2. The notice issued under section 153A of the Act is bad in law in as much as it does not contain whether the learned Assessing Officer proposes to assess or reassess the income of the appellant and consequently the notice issued under section 153A of the Act is invalid and the entire assessment proceedings

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

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

260 ITR 80. 2. The notice issued under section 153A of the Act is bad in law in as much as it does not contain whether the learned Assessing Officer proposes to assess or reassess the income of the appellant and consequently the notice issued under section 153A of the Act is invalid and the entire assessment proceedings

M/S SPR SPIRITS PVT.LTD. ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1 (3) , BENGALURU

In the result, assessee’s appeal in ITA No

Bench: Shri Chandra Poojari & Smt. Beena Pillai

260 ITR [ST] 14 at page 219] that it is to overcome the difficulty leading to prolonged litigation inasmuch as “undisclosed income”, the legislature by Finance Act, 2003, decided to discard Chapter XIV-B provisions and introduced Sections 153A, 153B and 153C in the Act. Section 153A would contemplate that on initiation of proceedings under said Section 153A, the assessment/reassessment

M/S SPR SPIRITS PVT. LTD.,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1 (3), BENGALURU

In the result, assessee’s appeal in ITA No

Bench: Shri Chandra Poojari & Smt. Beena Pillai

260 ITR [ST] 14 at page 219] that it is to overcome the difficulty leading to prolonged litigation inasmuch as “undisclosed income”, the legislature by Finance Act, 2003, decided to discard Chapter XIV-B provisions and introduced Sections 153A, 153B and 153C in the Act. Section 153A would contemplate that on initiation of proceedings under said Section 153A, the assessment/reassessment

DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE- 1(3), BANGALORE vs. SHRI. T. NADAKRISHNA, BANGALORE

In the result, assessee’s appeal in ITA No

Bench: Shri Chandra Poojari & Smt. Beena Pillai

260 ITR [ST] 14 at page 219] that it is to overcome the difficulty leading to prolonged litigation inasmuch as “undisclosed income”, the legislature by Finance Act, 2003, decided to discard Chapter XIV-B provisions and introduced Sections 153A, 153B and 153C in the Act. Section 153A would contemplate that on initiation of proceedings under said Section 153A, the assessment/reassessment

M/S SPR SPIRITS PVT. LTD.,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1 (3) , BENGALURU

In the result, assessee’s appeal in ITA No

Bench: Shri Chandra Poojari & Smt. Beena Pillai

260 ITR [ST] 14 at page 219] that it is to overcome the difficulty leading to prolonged litigation inasmuch as “undisclosed income”, the legislature by Finance Act, 2003, decided to discard Chapter XIV-B provisions and introduced Sections 153A, 153B and 153C in the Act. Section 153A would contemplate that on initiation of proceedings under said Section 153A, the assessment/reassessment

M/S SPR SPIRITS PVT. LTD.,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1 (3) , BENGALURU

In the result, assessee’s appeal in ITA No

Bench: Shri Chandra Poojari & Smt. Beena Pillai

260 ITR [ST] 14 at page 219] that it is to overcome the difficulty leading to prolonged litigation inasmuch as “undisclosed income”, the legislature by Finance Act, 2003, decided to discard Chapter XIV-B provisions and introduced Sections 153A, 153B and 153C in the Act. Section 153A would contemplate that on initiation of proceedings under said Section 153A, the assessment/reassessment

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

In the result, assessee’s appeal in ITA No

Bench: Shri Chandra Poojari & Smt. Beena Pillai

260 ITR [ST] 14 at page 219] that it is to overcome the difficulty leading to prolonged litigation inasmuch as “undisclosed income”, the legislature by Finance Act, 2003, decided to discard Chapter XIV-B provisions and introduced Sections 153A, 153B and 153C in the Act. Section 153A would contemplate that on initiation of proceedings under said Section 153A, the assessment/reassessment

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

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

260 ITR 80. 2. The notice issued under section 153A of the Act is bad in law in as much as it does not contain whether the learned Assessing Officer proposes to assess or reassess the income of the appellant and consequently the notice issued under section 153A of the Act is invalid and the entire assessment proceedings

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

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

260 ITR 80. 2. The notice issued under section 153A of the Act is bad in law in as much as it does not contain whether the learned Assessing Officer proposes to assess or reassess the income of the appellant and consequently the notice issued under section 153A of the Act is invalid and the entire assessment proceedings

M/S B B JEWELLERS AND FINANCE PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(4), BANGALORE

In the result, all the five appeals of the assessee are allowed for statistical purposes

Bench: Shri A. K. Garodia & Smt. Beena Pillai

260 ITR 80. e) The learned CIT(A) failed to appreciate that the intention of the amendment to Section 132(1) of the Act was to maintain confidentiality of the source of information and identity of the informer and not to ignore the procedures to be followed to conduct a valid search under the facts and circumstances of the case