THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1) , BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

10 of 23 other set of orders i.e. on 1.10.2023 and 6.10.2023. Being so, the explanation given by assessee is not bonafide. 6.1 The assessee herein has not made any affidavit on oath neither before us nor before NFAC to give any details. The notice of hearing has been sent by NFAC to the e-mail address of the employee

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(1), BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

10 of 23 other set of orders i.e. on 1.10.2023 and 6.10.2023. Being so, the explanation given by assessee is not bonafide. 6.1 The assessee herein has not made any affidavit on oath neither before us nor before NFAC to give any details. The notice of hearing has been sent by NFAC to the e-mail address of the employee

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(2), BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

10 of 23 other set of orders i.e. on 1.10.2023 and 6.10.2023. Being so, the explanation given by assessee is not bonafide. 6.1 The assessee herein has not made any affidavit on oath neither before us nor before NFAC to give any details. The notice of hearing has been sent by NFAC to the e-mail address of the employee

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, all the appeals of the assessee are dismissed

10 of 23\nITA Nos.699 to 704/Bang/2024\nThe Karnataka Chemists & Druggists Association, Bangalore\nother set of orders i.e. on 1.10.2023 and 6.10.2023. Being so, the\nexplanation given by assessee is not bonafide.\n6.1 The assessee herein has not made any affidavit on oath neither\nbefore us nor before NFAC to give any details. The notice of hearing\nhas been sent

M/S. RMZ HOTELS PRIVATE LIMITED,BANGALORE vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojariassessment Year: 2018-19

condone the above delay and admit the appeal for adjudication. 4. The first ground for our consideration is with regard to the disallowance of Rs.99,02,829/-, which is claimed by assessee as an interest payment. The assessee in the year under consideration advanced a sum of Rs.41 crores towards purchase of shares. The AO questioned the sources of Rs.41

JURIMATRIX SERVICES INDIA PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4(3)(1), BENGALURU

In the result, appeal of the assessee is dismissed

Bench: Shri Waseem Ahmed\Nand\Nshri Keshav Dubey\Nita No.92/Bang/2025\N Assessment Years:2018-19\Njurimatrix Services India Pvt. Ltd.\Ng4, Aspen Building\Nmanyata Embassy Business Park\Nhebbal\Nbangalore 560045\Npan No: Aabcj6157D\Nappellant\Nacit\Nvs. Circle 4(3)(1)\Nbangalore\Nrespondent\Nappellant By : Sri K.R. Girish, A.R.\Nrespondent By : Ms. Neha Sahay, D.R.\Ndate Of Hearing : 21.04.2025\Ndate Of Pronouncement: 15.07.2025\Norder\Nper Keshav Dubey:\Nthis Appeal At The Instance Of The Assessee Is Directed Against\Nthe Order Of The Ld. Pcit Dated 30.03.2023 Vide Din & Order No.\Nitba/Rev/F/Rev5/2022-23/1051648832(1) Passed U/S 263 Of\Nthe Income Tax Act, 1961 (In Short “The Act”) For The Assessment\Nyear 2018-19.\N2. The Assessee Has Raised The Following Grounds Of Appeal:\Ngeneral Grounds Of Appeal\N1.

38,52,900 as per the normal provisions of\nIncome-tax Act, 1961 (\"the Act\"). Book profit of Rs 5,34,00,732 was taxable under\nsection (\"u/s\") 115JB of the Act and tax including interest thereon totaling to Rs\n1,18,08,674 was paid.\nSubsequently, the Company received notices u/s 143(2) and section

SHRI. G K RAVI,BANGALORE vs. ACIT, CENTRAL CIRCLE-1(4), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

38,45,591\n| 5,86,03,541/-\n| 2017-18\n| 153C dtd.\n27.09.2021\n| 1,36,81,870/-\n| 91,75,100\n| 2,28,56,970/-\n| 2018-19\n| 153C dtd.\n27.09.2021\n| 4,05,85,590/-\n| 1,53,09,694\n| 5,58,95,234/-\n| 2019-20\n| 143(3) did.\n27.09.2021

SHRI. VIRUPAXAPPA SIDDAPPA UDNUR,BENGALURU vs. INCOME TAX OFFICER, WARD-9(2), BENGALURU

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

Bench: Shri Chandra Poojariassessment Year: 2009-10

Section 234D of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts of the case. The Appellant craves leave of this Hon'ble Income Tax 6. Appellate Tribunal to add, alter, delete or substitute

SHRI. G K RAVI,BANGALORE vs. ACIT, CENTRAL CIRCLE-1(4), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

38,45,591\n5,86,03,541/-\n2017-18\n153C dtd.\n27.09.2021\n1,36,81,870/-\n91,75,100\n2,28,56,970/-\n2018-19\n153C dtd.\n27.09.2021\n4,05,85,590/-\n1,53,09,694\n5,58,95,234/-\n2019-20\n143(3) did.\n27.09.2021\n1,01,56,742/-\n1,93,23,032\n2,92,59,772/-\n5.0\nThe

SHRI. G K RAVI,BENGALURU vs. ACIT, CENTRAL CIRCLE-1(4), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

38,45,591 | 5,86,03,541/- |\n| 2017-18 | 153C dtd.\n27.09.2021 | 1,36,81,870/- | 91,75,100 | 2,28,56,970/- |\n| 2018-19 | 153C dtd.\n27.09.2021 | 4,05,85,590/- | 1,53,09,694 | 5,58,95,234/- |\n| 2019-20 | 143(3) did.\n27.09.2021

GOTTIGERE KRISHNAPPA RAVI,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

38,45,591\n5,86,03,541/-\n2017-18\n153C dtd.\n27.09.2021\n1,36,81,870/-\n91,75,100\n2,28,56,970/-\n2018-19\n153C dtd.\n27.09.2021\n4,05,85,590/-\n1,53,09,694\n5,58,95,234/-\n2019-20\n143(3) did.\n27.09.2021\n1,01,56,742/-\n1,93,23,032\n2,92,59,772/-\n5.0\nThe

SHRI. G K RAVI,BANGALORE vs. ACIT, CENTRAL CIRCLE-1(4), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

38,45,591 | 5,86,03,541/- |\n| 2017-18 | 153C dtd.\n27.09.2021 | 1,36,81,870/- | 91,75,100 | 2,28,56,970/- |\n| 2018-19 | 153C dtd.\n27.09.2021 | 4,05,85,590/- | 1,53,09,694 | 5,58,95,234/- |\n| 2019-20 | 143(3) did.\n27.09.2021

SRI. VIKRAM SHETTY,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(1), BANGALORE

In the result, all the grounds of appeal are restored back to the ld

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2013-14

38 ITD 320 dismissed the appeal for want of prosecution. The appellate order was passed on 28.2.2018. 6. Against this appellate order, the appeal was filed on 14.11.2024. Assessee filed an affidavit explaining the reasons for the delay in filing of appeal as under: - Page 7 of 19 Page 8 of 19 Page

SHRI. G. K RAVI ,BANGALORE vs. ACIT/DCIT, CENTRAL CIRCLE-1(4), BANGALORE

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

38,45,591\n5,86,03,541/-\n2017-18\n153C dtd.\n27.09.2021\n1,36,81,870/-\n91,75,100\n2,28,56,970/-\n2018-19\n153C dtd.\n27.09.2021\n4,05,85,590/-\n1,53,09,694\n5,58,95,234/-\n2019-20\n143(3) did.\n27.09.2021\n1,01,56,742/-\n1,93,23,032\n2,92,59,772/-\n\n5.0

NAVODAYA EDUCATION TRUST,RAICHUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELLARY

In the result, the appeal of the assessee is dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2015-16

condone the delay in filing Form 10 electronically with the department. While entertaining such application, the Commissioner is required to satisfy that the assessee was prevented by reasonable cause in filing Form 9A and Form 10 within the stipulated time. But this Circular does not preclude the assessee in filing Form 10 manually before the jurisdictional AO. The assessee

M/S. YASHA PATTINA SOUHARDA SAHAKARI NI,RAICHUR vs. ITO, WARD-1, , RAICHUR

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

Bench: Shri Chandra Poojariassessment Year: 2019-20

delay of 150 days is condoned and the appeal is admitted for adjudication. 5. After hearing both the parties, I am of the opinion that similar issue came for consideration before this Tribunal in the case of M/s. CSI Credit Co-operative Society Vs. ITO cited (supra) wherein the Tribunal has held as under:- M/s. Yaksh Pattina Souharda Sahakari

JAYANTILAL BHAGWANCHAND,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(4), BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri George George K & Shri Waseem Ahmedassessment Year : 2011-12

delay, we condone the same and proceed to hear the matter on merit. 3. The effective issue raised by the assessee vide ground Nos. 2 to 9 is that the learned CIT(A) erred in confirming the disallowance of exempted capital gain under section 10(38

MR. BHASKAR JOSEPH,BANGALORE vs. INCOME TAX OFFICER, WARD- 6(2)(2), BANGALORE

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

Bench: Shri Chandra Poojariassessment Year: 2015-16

condone the delay and admit the appeal for adjudication. Mr. Bhaskar Joseph, Bangalore Page 7 of 25 6. The main ground for consideration in this appeal is with regard to the sustaining of addition of Rs.41.35 lakhs as unexplained deposit u/s 68 of the Act. As per Ld. A.R.’s information, it is noticed by the AO that assessee deposited

M/S. KOKKARNE PRABHAKAR,HUBBALLI vs. INCOME TAX OFFICER, WARD - 3(2), HUBBALLI

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

Bench: Shri Chandra Poojari, Am Assessment Year: 2013-14 Shri Kokkarne Prabhakara, Vs. Income Tax Officer, 103, Indira Prasta Apartment, Ward 3(2), Hubballi. Vivekanand Colony, Keshwapur, Hubli-580 023 Pan Acipp 8430H

condone the delay of three days and admit the appeal for adjudication. 2. The assessee has raised the following grounds: I.T.A. No. 1239/Bang/2019 3. The facts of the case CIT(A) are that for the ay 2014-15, the assessee electronically filed the return of income on 24/09/2014 declaring income of Rs.8,46,017/- u/s. 44AD