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.

D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: These appeals by same assessee, wherein ITA Nos.699 & 702/Bang/2024 are emanated from quantum appeals for the assessment years 2013-14 & 2014-15 passed u/s 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 (in short “The Act”), which are directed against order of NFAC both are dated 15.3.2024, ITA Nos.699

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.

D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: These appeals by same assessee, wherein ITA Nos.699 & 702/Bang/2024 are emanated from quantum appeals for the assessment years 2013-14 & 2014-15 passed u/s 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 (in short “The Act”), which are directed against order of NFAC both are dated 15.3.2024, ITA Nos.699

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.

D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: These appeals by same assessee, wherein ITA Nos.699 & 702/Bang/2024 are emanated from quantum appeals for the assessment years 2013-14 & 2014-15 passed u/s 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 (in short “The Act”), which are directed against order of NFAC both are dated 15.3.2024, ITA Nos.699

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

13 of 79 (4) When substantial justice and technical consideration are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. (5) There is no presumption that delay is occasioned deliberately, or on account of culpable negligence

M/S. SJS ENTERPRISES LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE

In the result, appeal of the assessee is dismissed

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Year:2017-18

1 . 24. Mr. Rana Mukherjee, Senior Advocate appearing on behalf of the Petitioners strenuously argued, and rightly, that the High Court had erred in holding that delay beyond 120 days in filing an appeal under Section 37 of the Arbitration and Conciliation Act was not condonable. 25. This Court is, however, not inclined to entertain this Special Leave Petition since

SRI. CHANDRAKANT SHAMAPPA KONTHA,HUBLI vs. DCIT, CIRCLE-1 & TPS, HUBLI

In the result both the appeals are allowed for statistical purposes

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

D E R PER PRASHANT MAHARISHI, VICE PRESIDENT: 1. ITA No. 2396 and 2397/Bangalore/2024 are filed by the assessee against the appellate orders passed by The Additional Commissioner Of Income Tax – (A) – 4, Chennai (the learned CIT – A) dated 28 June 2024 for both these assessment years wherein the appeals filed against the assessment order passed under section

SRI. CHANDRAKANT SHAMAPPA KONTHA,HUBLI vs. DCIT, CIRCLE-1(1) & TPS, HUBLI

In the result both the appeals are allowed for statistical purposes

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

D E R PER PRASHANT MAHARISHI, VICE PRESIDENT: 1. ITA No. 2396 and 2397/Bangalore/2024 are filed by the assessee against the appellate orders passed by The Additional Commissioner Of Income Tax – (A) – 4, Chennai (the learned CIT – A) dated 28 June 2024 for both these assessment years wherein the appeals filed against the assessment order passed under section

M/S. S J S ENTERPRISES LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME, CIRCLE-6(1)(1), BANGALORE

In the result, appeal of the assessee is dismissed

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Years: 2018-19

13 of 16 4.9.8 In the case of T. Kishan Vs. ACIT (2012) 32 CCH 463, where in it was held as under: “There is no hard and fast rule which can be laid down in the matter of condonation of delay and Courts should adopt a pragmatic approach and discretion on the facts of each case keeping in mind

SRI SOWRABHA MAHILA PATTINA SAHAKARA SANGHA ,TUMKUR vs. INCOME TAX OFFICER, WARD-1, TIPTUR

The appeals are dismissed, however

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2019-20

d.) For assessment years before the statutory amendment that came into force w.e.f. 01.04.2021, a deduction under Chapter VI-A such as section 80P claimed in a return filed after the due date cannot be denied merely by processing the return under section 143(1)(a)(ii) as an Page 10 of 20 "incorrect claim" unless the claim falls within

INMOBI TECHNOLOGY SERVICES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE3(1)(1), BANGALORE

section 142[1], either the Assessing Officer or the Prescribed Income- tax Authority, as the case may be, if, it is considered necessary or expedient to ensure that an assessee has not understated the income or has not computed excessive loss or has not underpaid tax in any manner, shall serve on the assessee a notice for attendance or production

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

1) as erroneous in law if there is no evidence to support it or\nif it is perverse.\"\nA full Bench of the Orissa High Court, in the case of Brajabandhu Nanda\nvs. CIT (1962) 44 ITR 668, considering a somewhat similar question\nwhere the appeal was barred by time and reference of the question was\ndeclined, held as under

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

1) as erroneous in law if there is no evidence to support it or\nif it is perverse.\"\nA full Bench of the Orissa High Court, in the case of Brajabandhu Nanda\nvs. CIT (1962) 44 ITR 668, considering a somewhat similar question\nwhere the appeal was barred by time and reference of the question was\ndeclined, held as under

CHIKKAMUDNOOR MILK PRODUCERS CO-OPERATIVE SOCIETY LIMITED, ,CHIKKAMUDNOOR vs. INCOME TAX OFFICER, WARD-1 , PUTTUR

In the result appeal of the assessee is dismissed

Bench: Shri Prashant Maharishiassessment Year : 2019-20

d) For assessment years before the statutory amendment that came into force w.e.f. 01.04.2021, a deduction under Chapter VI-A such as section 80P claimed in a return filed after the due date cannot be denied merely by processing the return under section 143(1)(a)(ii) as an “incorrect claim” unless the claim falls within the narrow, statutory/explanatory categories

KEDAMBADI MILK PRODUCERS CO-OPERATIVE WOMEN SOCIETY LIMITED,KEDAMBADI vs. INCOME TAX OFFICER WARD 1 PUTTUR, PUTTUR

In the result appeal of the assessee is dismissed

Bench: Shri Prashant Maharishiassessment Year : 2019-20

d) For assessment years before the statutory amendment that came into force w.e.f. 01.04.2021, a deduction under Chapter VI-A such as section 80P claimed in a return filed after the due date cannot be denied merely by processing the return under section 143(1)(a)(ii) as an “incorrect claim” unless the claim falls within the narrow, statutory/explanatory categories

M/S. CHITRADURGA NIRMITHI KENDRA,CHITRADURGA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), DAVANGERE

In the result, appeal of the assessee is dismissed

1)\nas erroneous in law if there is no evidence to support it or if it is\nperverse.\"\nA full Bench of the Orissa High Court, in the case of Brajabandhu Nanda\nvs. CIT (1962) 44 ITR 668, considering a somewhat similar question\nwhere the appeal was barred by time and reference of the question was\ndeclined, held as under

INCOME TAX OFFICER WARD-6(2)(3), BANGALORE vs. MR.P N KRISHNAMURTHY , BANGALORE

Bench: Shri N.V.Vasudevan, Vice- & Shri Chandra Poojari

D E R Per Chandra Poojari, AM: This appeal by the Revenue and the cross objection by the assessee arise out of the order of the CIT(A), Bangalore-6, dated 08.01.2018, and they relate to the assessment year 2013-2014. 2. The Revenue has raised the following grounds: - “1. The order of the CIT(Appeals) is opposed

SRI. ANNESH,UDUPI vs. INCOME-TAX OFFICER, WARD-1, CHIKMANGALUR

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari

condonation of delay 4. Notice dated 01.12.2022 07.12.2022 No compliance 2.2 Finally, the ld. CIT(A) disposed of the appeal ex-parte by observing as under: “7. During the appellate proceedings, the appellant has only submitted submission in the form of 'Statement of Facts'. After that neither he has replied to hearing notices nor submitted any documentary evidence/information to prove

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE-1(4) , BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: These appeals by assessee are directed against the common orders of CIT(A) for the assessment years 2012-13, 2012-13, 2013- 14, 2014-15 & 2015-16 respectively all are dated 29.1.2024. In these assessment years, the ld. AO has framed the assessment as follows

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: These appeals by assessee are directed against the common orders of CIT(A) for the assessment years 2012-13, 2012-13, 2013- 14, 2014-15 & 2015-16 respectively all are dated 29.1.2024. In these assessment years, the ld. AO has framed the assessment as follows