K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

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

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

seizure u/s. 132 of the act was carried out in case of assessee on 04.01.2018. The case was centralized and notice u/s. 153A was issued to assessee for A.Y. 2012-13 to 2017-18. In response to the notice u/s. 153A, the assessee filed return of income for the assessment years

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

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

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

seizure u/s. 132 of the act was carried out in case of assessee on 04.01.2018. The case was centralized and notice u/s. 153A was issued to assessee for A.Y. 2012-13 to 2017-18. In response to the notice u/s. 153A, the assessee filed return of income for the assessment years

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

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

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

seizure u/s. 132 of the act was carried out in case of assessee on 04.01.2018. The case was centralized and notice u/s. 153A was issued to assessee for A.Y. 2012-13 to 2017-18. In response to the notice u/s. 153A, the assessee filed return of income for the assessment years

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

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

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

seizure u/s. 132 of the act was carried out in case of assessee on 04.01.2018. The case was centralized and notice u/s. 153A was issued to assessee for A.Y. 2012-13 to 2017-18. In response to the notice u/s. 153A, the assessee filed return of income for the assessment years

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

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

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

seizure u/s. 132 of the act was carried out in case of assessee on 04.01.2018. The case was centralized and notice u/s. 153A was issued to assessee for A.Y. 2012-13 to 2017-18. In response to the notice u/s. 153A, the assessee filed return of income for the assessment years

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

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

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

seizure u/s. 132 of the act was carried out in case of assessee on 04.01.2018. The case was centralized and notice u/s. 153A was issued to assessee for A.Y. 2012-13 to 2017-18. In response to the notice u/s. 153A, the assessee filed return of income for the assessment years

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

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

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

seizure u/s. 132 of the act was carried out in case of assessee on 04.01.2018. The case was centralized and notice u/s. 153A was issued to assessee for A.Y. 2012-13 to 2017-18. In response to the notice u/s. 153A, the assessee filed return of income for the assessment years

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

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

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

seizure u/s. 132 of the act was carried out in case of assessee on 04.01.2018. The case was centralized and notice u/s. 153A was issued to assessee for A.Y. 2012-13 to 2017-18. In response to the notice u/s. 153A, the assessee filed return of income for the assessment years

M/S. MFAR HOLDINGS PRIVATE LIMITED ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TA, CIRCLE-4(1)(1), BENGALURU

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadav

seizure action was conducted in the case of one Shri Lakshman & Others on 2.2.2009. During the course of that search, certain incriminating documents pertaining to assessee were found. Accordingly, the case of the assessee was reopened in terms of provisions of section 153C of the Act by a notice dated 13.7.2010. In response to this, the assessee filed a letter

M/S. MFAR HOLDINGS PVT LTD,BENGALURU vs. DCIT, CIRCLE-4(1)(1), BENGALURU

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadav

seizure action was conducted in the case of one Shri Lakshman & Others on 2.2.2009. During the course of that search, certain incriminating documents pertaining to assessee were found. Accordingly, the case of the assessee was reopened in terms of provisions of section 153C of the Act by a notice dated 13.7.2010. In response to this, the assessee filed a letter

D.K. ASHOK,BANGALORE vs. DCIT, BANGALORE

In the result, the assessee's appeal for Assessment Year 2008-09 is treated as allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Jason P. Boaz

search action under section 132 of the Income Tax Act, 1961 (herein after referred to as 'the Act') at the assessee's premises on 27.4.2007. The assessee filed the return of income for Assessment Year 2008-09 on 9.1.2009 declaring income of Rs.98,08,540 2 in response to notice under section 142(1) of the Act. The assessment

R G PATIL & COMPANY,HAVERI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI

In the result, these 2 appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri Laxmi Prasad Sahu

condone the delay and admit the appeal for adjudication. 12. The brief facts of the case are that the assessee is engaged in the business of processing of dry chillies and trading in chilly powder. The assessee filed return of income u/s 139(1) on 23/9/2010 declaring income of Rs.7,14,440/-. Consequent upon search and seizure

M/S. KANNA INVESTMENTS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2(1), BANGALORE

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

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2017-18 M/S. Kanna Investments Ltd., Dcit, Vs. No.17, Sankey Road, Central Circle – 2(1), Bengaluru – 560 020. Bengaluru. Pan : Aaack 8373 K Appellant Respondent

condoned the delay of 32 days in filing the appeal before the CIT(A). 3. The assessee is a company. The assessee filed the return of income for Assessment Year 2017-18 on 07.02.2018 declaring a loss of Rs.60,096/-. The case was selected for scrutiny calling for various details. The Assessment Officer completed the assessment under section

M/S. BHOOLAKSHMI ESTATES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE

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

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2017-18 M/S. Bhoolakshmi Estates Pvt. Ltd., The Deputy Commissioner Of Vs. No.1, Grant Road, Cunningham Road, Income Tax, Bengaluru – 560 001. Central Circle – 2(1), Pan : Aaacb 8624N Bengaluru. Appellant Respondent

condoned the delay of 32 days in filing the appeal before the CIT(A). 3. The assessee is a company. The assessee filed the return of income for Assessment Year 2017-18 on 30.10.2017 declaring a total income of Rs.37,03,670. The case was selected for scrutiny calling for various details. The Assessment Officer completed the assessment under section

M/S. HASSAN POWER SUPPLY COMPANY LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BANGALORE

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

Bench: Shri N. V. Vasudevan

condonation of the delay of 32 days in filing the appeal before the CIT(A). 3. The assessee, a company, filed its return of income for AY 2017-18 on 07.02.2018 declaring a total income of NIL. The case was selected for scrutiny calling for various details. The Assessment Officer completed the assessment under section 143(3) after making

HINDUSTAN MARBLE & GRANITE ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Shri Keshav Dubeyhindustan Marble & Granite Dcit, Central Circle-1(4) Regd. Office: No.5, Lalbagh- Cr Building, Queens Rod Hosur Road, Wilson Garden Vs. Bengaluru 560001 Bangalore 560027 Pan – Aaafh8437Q (Appellant) (Respondent) Assessee By: Shri Narendra Sharma, Advocate Revenue By: Shri V. Parithivel, Jcit-Dr Date Of Hearing: 08.08.2024 Date Of Pronouncement: 13.08.2024 O R D E R Per: Keshav Dubey, J.M.

condoning the delay, ignoring the facts of the case and Affidavit furnished by the Appellant wherein the reason for the delay was explained. 2 Hindustan Marble & Granite 3. The learned CITA has failed to appreciate the reasons for the delay in filing the appeal which was purely due to improper serving of the penalty order in as much

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

delay, it was agreed to declare the purchases made from certain parties as its income. Meanwhile it was in the process of obtaining confirmations from suppliers. It could obtain confirmations from Mr. Abdul Rasheed and Mr. Sayyad Ebrahim. Confirmations received from parties were produced before us. Hence, the income admitted during the search proceedings in respect of said suppliers

M/S. CONCORDE HOUSING CORPORATION PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

In the result, appeal of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

condone the delay for 4 days in both the appeals and admit the appeals for adjudication. ITA No.532/Bang/2024 (AY 2015-16): 2. Facts of the issue in this appeal are that the appellant, engaged in real estate project development in Bangalore and affiliated with various grot+ companies and firms, was subject to a search and seizure