SREESHARADA CREDIT CO-OPERATIVE SOCIETY LTD,UDUPI vs. ITO WARD- 1&TPS , UDUPI

In the result both the appeals filed by the assessee are allowed

Bench: Shri Prashant Maharishi

delay condoned and appeals admitted. Page 10 of 19 12. Briefly stated the facts for assessment year 2018 – 19 shows that assessee filed its return of income at Rs. Nil on 26 September 2018. The return was picked up for limited scrutiny assessment for verification of deduction from total income under chapter VI – A. Notice under section

THE KARNATAKA STATE REGN AND STAMPS DEPARTMENT OFFICIALS MULTI-PURPOSE CO-OP SOCIETY LIMITED ,BENGALURU vs. ACIT, CIRCLE-2(1)(1), BENGALURU

In the result, Appeal filed by the Assessee is allowed

161 (SC)/[2021] 279 Taxman 75\n(SC)/[2021] 431 ITR 1 (SC)[12-01-2021] has also held that Section\n80P being a beneficial provision must be construed with the object of\nfurtheting the co-operative movement generally.\n\n23. In view of the above facts, we find that the issue is squarely covered\nin favor of the Assessee

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

In the result, the appeals filed by the assessee for all the four A

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER\nAND\nSHRI SOUNDARARAJAN K. (Judicial Member)

1) of the\nPage 37 of 74\nITA Nos.642 to 645/Bang/2024\nact.\n2\n[2017] 87\nТахтапn.Com 244\n(Karnataka)\nSharavathy\nConductors (P.)\nLtd.\nV.\nChief\nCommissioner\nof\nIncome-Тах,\nBengaluru-2*\nAssesse cited case deals\nwith condonation of delay\nin filing a revised return\nof\nincome\nfor\nthe\n Assessment Year 1997-98\nunder Section

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

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

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

MR. LALASAB IMAMSAB ARAGANJI,GADAG vs. INCOME-TAX OFFICER, WARD-2, GADAG

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

1,52,199/- 6 The Learned Appellate Commissioner, Hubbali erred in disregarding the fact that the impugned income of Rs.5,94,276/-belonged to the Estate of the deceased father of the Appellant and as such the same ought to have been assessed to tax in the hands of the Legal Representatives of the deceased father of the Appellant

MR. LALASAB IMAMSAB ARAGANJI,GADAG vs. INCOME-TAX OFFICER, WARD-2, GADAG

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

1,52,199/- 6 The Learned Appellate Commissioner, Hubbali erred in disregarding the fact that the impugned income of Rs.5,94,276/-belonged to the Estate of the deceased father of the Appellant and as such the same ought to have been assessed to tax in the hands of the Legal Representatives of the deceased father of the Appellant

INCOME-TAX OFFICER, WARD-7(2)(1), BENGALURU, BENGALURU vs. M/S. BANGALORE CREDIT CO-OPERATIVE SOCIETY LIMITED, BENGALURU

In the result both the appeals of the Revenue as well as\nCos of the Assessee for the Asst

delay is condoned;\nand the Appeals & the Cos for both the Asst. years are admitted for\nadjudication.\n\n7. Further, the assessee has filed additional ground in the\ngrounds of cross objection as ground no. 8. During the course of the\nproceedings before us, the 1d. AR of the assessee did not press\nGround No. 7 & additional ground No.8 & pray

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

1) of the\nPage 37 of 74\nITA Nos. 642 to 645/Bang/2024\n2\n[2017] 87\nТахтапn.Com 244\n(Karnataka)\nact.\nSharavathy\nConductors (P.)\nLtd.\nV.\nChief\nCommissioner\nof\nIncome-Tax,\nBengaluru-2*\nAssesse cited case deals\nwith condonation of delay\nin filing a revised return\nof\nincome\nfor\nthe\n Assessment Year 1997-98\nunder Section

SHRI HINGULAMBIKA EDUCATION SOCIETY,GULBARGA vs. ITO (EXEMPTIONS), WARD-1, KALBURGI

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

condonation petition for delay in filing the application for registration u/s. 12A [for the AYs under dispute] has not yet been decided by the CBDT and, therefore, the total incomes of the assessee were to be assessed as per commercial principles. The CIT(A) was also not justified in taking a similar stand that of the AO, without taking cognizance

SMT. SARASA PRAHALAD,BANGALORE vs. CIT, BANGALORE

In the result, the assessee's appeal for Assessment Year 2008-09 is dismissed

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

condone the delay of 312 days in filing this appeal for Assessment Year 2008-09 before the Tribunal. This appeal for Assessment Year 2008-09 filed against the order of the CIT–1, Bangalore passed under Section 263 of the Act dt.28.3.2013 is accordingly admitted for consideration and adjudication. We hold and direct accordingly

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

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

1 SCR 317 : (1969) 1 SCJ 543] that “the rules of natural justice are not embodied rules” and in the same case this Court approved the following observations from the judgment of Tucker, L.J. in Russel v. Duke of Norfolk [(1949) 1 All ER 109] :“There are, in my view, no words which are of universal application to every kind

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

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

1 SCR 317 : (1969) 1 SCJ 543] that “the rules of natural justice are not embodied rules” and in the same case this Court approved the following observations from the judgment of Tucker, L.J. in Russel v. Duke of Norfolk [(1949) 1 All ER 109] :“There are, in my view, no words which are of universal application to every kind

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

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

1 SCR 317 : (1969) 1 SCJ 543] that “the rules of natural justice are not embodied rules” and in the same case this Court approved the following observations from the judgment of Tucker, L.J. in Russel v. Duke of Norfolk [(1949) 1 All ER 109] :“There are, in my view, no words which are of universal application to every kind

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

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

1 SCR 317 : (1969) 1 SCJ 543] that “the rules of natural justice are not embodied rules” and in the same case this Court approved the following observations from the judgment of Tucker, L.J. in Russel v. Duke of Norfolk [(1949) 1 All ER 109] :“There are, in my view, no words which are of universal application to every kind

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

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

1 SCR 317 : (1969) 1 SCJ 543] that “the rules of natural justice are not embodied rules” and in the same case this Court approved the following observations from the judgment of Tucker, L.J. in Russel v. Duke of Norfolk [(1949) 1 All ER 109] :“There are, in my view, no words which are of universal application to every kind

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

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

1 SCR 317 : (1969) 1 SCJ 543] that “the rules of natural justice are not embodied rules” and in the same case this Court approved the following observations from the judgment of Tucker, L.J. in Russel v. Duke of Norfolk [(1949) 1 All ER 109] :“There are, in my view, no words which are of universal application to every kind