M/S. TRISHUL BUILDTECH & INFRASTRUCTURES PVT. LTD.,,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, assessee’s appeals are partly allowed

Bench: Shri Chandra Poojari & Shri George George K.

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. ITA Nos.107 to 109/Bang/2022 M/s. Trishul Buildtech & Infrastructures Pvt. Ltd., Bangalore Page 42 of 115 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income Tax V/s. Murli Agro Products

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

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. ITA Nos.1658 to 1661/Bang/2018, ITA No.127/Bang/2020 & ITA 575/Bang/2020 M/s. SPR Spirits Pvt. Ltd., Bangalore & T. Nadakrishna, Bangalore Page 37 of 55 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income

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

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. ITA Nos.1658 to 1661/Bang/2018, ITA No.127/Bang/2020 & ITA 575/Bang/2020 M/s. SPR Spirits Pvt. Ltd., Bangalore & T. Nadakrishna, Bangalore Page 37 of 55 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income

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

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. ITA Nos.1658 to 1661/Bang/2018, ITA No.127/Bang/2020 & ITA 575/Bang/2020 M/s. SPR Spirits Pvt. Ltd., Bangalore & T. Nadakrishna, Bangalore Page 37 of 55 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income

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

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. ITA Nos.1658 to 1661/Bang/2018, ITA No.127/Bang/2020 & ITA 575/Bang/2020 M/s. SPR Spirits Pvt. Ltd., Bangalore & T. Nadakrishna, Bangalore Page 37 of 55 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income

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

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. ITA Nos.1658 to 1661/Bang/2018, ITA No.127/Bang/2020 & ITA 575/Bang/2020 M/s. SPR Spirits Pvt. Ltd., Bangalore & T. Nadakrishna, Bangalore Page 37 of 55 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income

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

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. ITA Nos.1658 to 1661/Bang/2018, ITA No.127/Bang/2020 & ITA 575/Bang/2020 M/s. SPR Spirits Pvt. Ltd., Bangalore & T. Nadakrishna, Bangalore Page 37 of 55 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income

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

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

section 153A r.w.s 143(3) r.w.s. 153D of the L.T of the Act dated 30.12.2019 and hear the same on merits for the advancement of substantial cause of justice. 8. It is humbly submitted that if this application for condonation of delay in filing the appeal is not allowed, the appellant would be put to great hardship and irreparable injury

K.G. KRISHNA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

condone this short delay of 34 days and admit the appeals for adjudication. 2. The main grounds for all the assessment years from 2007-08 2012-13 are as follows:- 2.1 Main grounds for AY 2007-08 in ITA No.307/Bang/2020:- “1.The learned Commissioner of Income-tax (Appeals) has erred in partially confirming the order passed by Assessing Officer. The order

K.G. KRISHNA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

condone this short delay of 34 days and admit the appeals for adjudication. 2. The main grounds for all the assessment years from 2007-08 2012-13 are as follows:- 2.1 Main grounds for AY 2007-08 in ITA No.307/Bang/2020:- “1.The learned Commissioner of Income-tax (Appeals) has erred in partially confirming the order passed by Assessing Officer. The order

K. G. KRISHNA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

condone this short delay of 34 days and admit the appeals for adjudication. 2. The main grounds for all the assessment years from 2007-08 2012-13 are as follows:- 2.1 Main grounds for AY 2007-08 in ITA No.307/Bang/2020:- “1.The learned Commissioner of Income-tax (Appeals) has erred in partially confirming the order passed by Assessing Officer. The order

K.G. KRISHNA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

condone this short delay of 34 days and admit the appeals for adjudication. 2. The main grounds for all the assessment years from 2007-08 2012-13 are as follows:- 2.1 Main grounds for AY 2007-08 in ITA No.307/Bang/2020:- “1.The learned Commissioner of Income-tax (Appeals) has erred in partially confirming the order passed by Assessing Officer. The order

K.G. KRISHNA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

condone this short delay of 34 days and admit the appeals for adjudication. 2. The main grounds for all the assessment years from 2007-08 2012-13 are as follows:- 2.1 Main grounds for AY 2007-08 in ITA No.307/Bang/2020:- “1.The learned Commissioner of Income-tax (Appeals) has erred in partially confirming the order passed by Assessing Officer. The order

K.G. KRISHNA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

condone this short delay of 34 days and admit the appeals for adjudication. 2. The main grounds for all the assessment years from 2007-08 2012-13 are as follows:- 2.1 Main grounds for AY 2007-08 in ITA No.307/Bang/2020:- “1.The learned Commissioner of Income-tax (Appeals) has erred in partially confirming the order passed by Assessing Officer. The order

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

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

section 153A r.w.s 143(3) r.w.s. 153D of the L.T of the Act dated 30.12.2019 and hear the same on merits for the advancement of substantial cause of justice. 8. It is humbly submitted that if this application for condonation of delay in filing the appeal is not allowed, the appellant would be put to great hardship and irreparable injury

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

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

condone the delay and proceed to dispose of the C.O. on merits. 6. First of all, we will take up the Cross Objection filed by the assessee, which goes to the root of the matter. C.O. No.4/Bang/2019 – by Assessee 7. The facts of the case are that the assessee has filed the return of income on 29.11.2014 for the assessment

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

1)(c) of the Income Tax Act, 1961 (in short “The Act”) at Rs.10,50,340/- & Rs.1,70,08,720/- respectively for these two assessment years. 1.1 There was a short delay of 4 days in filing the appeals before this Tribunal. The ld. A.R. filed a condonation petition along with an affidavit for both the assessment years praying

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

1. The impugned orders of the lower authorities are not justified in law and on the facts and circumstances of the case. 2. As regards the impugned proceedings under Section 153A and the impugned order under Section 153A dated 29.09.2021 being invalid and without jurisdiction: 2.1. The impugned proceedings under Section 153A and the impugned order under Section 153A dated