M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, all the appeals of the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

survey proceedings u/s 133A of the Act was recorded on 8.2.2018 by department from one Mr. Uday Kumar Salian, S/o Late Gopal T. Salian, partner of M/s. Yashasvi Fish Meal and Oil Company and in that statement he categorically confirmed answer to question No.12 that there was bogus purchase

M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, all the appeals of the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

survey proceedings u/s 133A of the Act was recorded on 8.2.2018 by department from one Mr. Uday Kumar Salian, S/o Late Gopal T. Salian, partner of M/s. Yashasvi Fish Meal and Oil Company and in that statement he categorically confirmed answer to question No.12 that there was bogus purchase

M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, all the appeals of the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

survey proceedings u/s 133A of the Act was recorded on 8.2.2018 by department from one Mr. Uday Kumar Salian, S/o Late Gopal T. Salian, partner of M/s. Yashasvi Fish Meal and Oil Company and in that statement he categorically confirmed answer to question No.12 that there was bogus purchase

M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, all the appeals of the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

survey proceedings u/s 133A of the Act was recorded on 8.2.2018 by department from one Mr. Uday Kumar Salian, S/o Late Gopal T. Salian, partner of M/s. Yashasvi Fish Meal and Oil Company and in that statement he categorically confirmed answer to question No.12 that there was bogus purchase

M/S. MUKKA PROTEINS LIMITED (FORMERLY KNOW AS MUKKA SEA FOOD INDUSTRIES LTD., ),MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , MANGALURU

In the result, appeals of the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri Keshav Dubey

survey u/s 133A on M/s Haris Marine Products, wherein he provided NAME-WISE, AMOUNT-WISE & ASSESSMENT YEAR- WISE DETAILS OF “BOGUS PURCHASE

M/S. MUKKA PROTEINS LIMITED (FORMERLY KNOW AS MUKKA SEA FOOD INDUSTRIES LTD., ),MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, appeals of the assessee in ITA Nos

survey u/s 133A on\nM/s Haris Marine Products, wherein he provided\nNAME-WISE, AMOUNT-WISE & ASSESSMENT YEAR-\nWISE DETAILS OF “BOGUS PURCHASE

M/S. MUKKA PROTEINS LIMITED (FORMERLY KNOW AS MUKKA SEA FOOD INDUSTRIES LTD., ),MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, MANGALORE

survey u/s 133A on\nM/s Haris Marine Products, wherein he provided\nNAME-WISE, AMOUNT-WISE & ASSESSMENT YEAR-\nWISE DETAILS OF “BOGUS PURCHASE

M/S. HARIS MARINE PRODUCTS,MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, MANGALORE

In the result, both the appeals of the assessee are\nallowed

133A of\nthe Act at the assessee's firm situated at First Floor, Trinity\nComplex, NG Road, Attavar, Mangaluru 575001. The registered\nofficer of Mukka Sea Food Industries Pvt. Ltd., an associated\nconcern of assessee firm is also in the same premises. A survey u/s\n133 of the Act was conducted at the factory of the assessee at Ullal\nIndustrial

M/S. HARIS MARINE PRODUCTS,MANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , MANGALORE

In the result, both the appeals of the assessee are\nallowed

133A of\nthe Act at the assessee's firm situated at First Floor, Trinity\nComplex, NG Road, Attavar, Mangaluru 575001. The registered\nofficer of Mukka Sea Food Industries Pvt. Ltd., an associated\nconcern of assessee firm is also in the same premises. A survey u/s\n133 of the Act was conducted at the factory of the assessee at Ullal\nIndustrial

M/S. MUKKA PROTEINS LIMITED (FORMERLY KNOW AS MUKKA SEA FOOD INDUSTRIES LTD., ),MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , MANGALORE

survey u/s 133A of the\nAct was conducted at the factory at Sasihitlu and godown at\nBaikampady, Mangalore\n2.5 During the course of search on 08.02.2018, it was noticed that\npayments towards purchase of raw fish/fish meal were made to Sri\nRaghav Poojary, Sri Abdul Rasheed and some others for the\nalleged purchases. However, it was found that all these

M/S. MUKKA PROTEINS LIMITED (FORMERLY KNOW AS MUKKA SEA FOOD INDUSTRIES LTD., ),MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , MANGALORE

survey u/s 133A of the\nAct was conducted at the factory at Sasihitlu and godown at\nBaikampady, Mangalore\n2.5 During the course of search on 08.02.2018, it was noticed that\npayments towards purchase of raw fish/fish meal were made to Sri\nRaghav Poojary, Sri Abdul Rasheed and some others for the\nalleged purchases. However, it was found that all these

CHOKKANAHALLI GUNDAPPA CHANDRAPPA ,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(4), BANGALORE

In the result both these appeals filed by the\nassessee are allowed

u/s 145(3) of the Act. During the course of\nassessment proceedings, the assessee produced/furnished the\nlabour register along with the labour payment register. Further,\nduring the course of survey a register titled “Workers and Drivers\npayment book\" & not the “Employees Register” were found. The\nledger were also found by the survey team. The AO also did not\npoint

AMRUTHA CONSTRUCTIONS PRIVATE LIMITED,SANJAYANAGAR vs. DCIT CENTRAL CIRCLE 2(2) , BANGALORE

In the result appeal of the Revenue is partly allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

survey and later through a sworn affidavit during the assessment proceedings. 45.3 We further note that the assessee has submitted certain invoices along with LR copies and weigh slips in support of the purchases, even though all the documents may not have been available. In our considered opinion, the lack of complete paperwork is a procedural deficiency, but it cannot

M/S. EMIRATES HINDUSTAN BUILDERS AND DEVELOPERS,KERALA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, MANGALORE

In the result, appeals of the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri Keshav Dubey

survey u/s. 133A, the total payments made to the contractor; M/S. MKH ITA Nos.414&415/Bang/2024 Emirates Hindustan Builders and Developers, Kasargod ITA Nos.167&168/Bang/2024 Tabesco Hindustan Infra Developers Pvt. Ltd., Kasargod ITA Nos.174 & 175/Bang/2024 MKH Infrastructure, Kasargod Page 34 of 62 Infrastructure amounted to Rs. 2,90,30,600/-, of which Rs. 2,00,30,600/- had been paid

MKH INFRASTRUCTURE,KERALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALORE

In the result, appeals of the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri Keshav Dubey

survey u/s. 133A, the total payments made to the contractor; M/S. MKH ITA Nos.414&415/Bang/2024 Emirates Hindustan Builders and Developers, Kasargod ITA Nos.167&168/Bang/2024 Tabesco Hindustan Infra Developers Pvt. Ltd., Kasargod ITA Nos.174 & 175/Bang/2024 MKH Infrastructure, Kasargod Page 34 of 62 Infrastructure amounted to Rs. 2,90,30,600/-, of which Rs. 2,00,30,600/- had been paid

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE, BANGALORE vs. AMRUTHA CONSTRUCTIONS PRIVATE LIMITED, BANGALORE

In the result, the CO of the assessee is partly allowed

u/s\n132(4) of sub-contractor was also recorded. Shri Subhash admitted that\n\nITA No.978, 1190 & CO No.24/Bang/2024\nPage 7 of 68\nthe cheque books were kept on the direction of MD of the assessee\ncompany Shri PV Rao and after encashing the cheque, the cash was\nhanded over to the messenger of Shri PV Rao. The statement

INDEPENDENT AND PUBLIC SPIRITED MEDIA FOUNDATION ,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, (CENTRAL), BENGALURU

In the result appeal of the assessee is dismissed

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : Na

survey conducted u/s 133A of the Act by the DDIT (Investigation) Delhi on 7/9/2022 and therefore in order to have coordinated investigation and to complete the assessment , the Principal Commissioner (Central) Bangalore has requested to transfer jurisdiction to DDIT Central Circle 1 (2) Bangalore. Accordingly, it was transferred from ITO [Exemption] Ward -1 Bangalore to DCIT / ACIT, central Circle

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

survey u/s 133A\nof the Act at its associated concerns on 3rd November 2016. The\nsearch team did not find any concealed income that they probably\nthought the assessee company might be having. In spite of that the\nsearch team obtained from the Assessee a declaration of\nundisclosed income of huge amount of Rs.129 crore u/s 132(4) of\nthe

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

survey u/s 133A of the Act at its associated concerns on 3rd November 2016. The search team did not find any concealed income that they probably thought the assessee company might be having. In spite of that the search team obtained from the Assessee a declaration of undisclosed income of huge amount of Rs.129 crore u/s