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(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(3)(2), 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. 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

D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed against the order of NFAC for the assessment year 2017-18 dated 21.3.2024. The assessee raised following grounds: 1. “That Learned Commissioner of Income Tax Appeals - Delhi ["Ld. CIT(A)"] has failed to properly appreciate the facts as explained in the application for condonation of delay

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

D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed against order of NFAC passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”) dated 1.1.2024 for the assessment year 2018-19. The assessee has raised following grounds of appeal: 1. “That Learned Commissioner of Income Tax Appeals ADDL/JCIT (A)- 2 SURAT

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

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

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

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

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

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

GOPAL KRISHNA KARODI SABBANA,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, MANGALORE

In the result, appeals filed by the assessee for all these AY are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

D E R PER BENCH: These appeals at the instance of the assessee are directed against the separate orders of the ld. CIT(A)-2, Panaji all dated 16.12.2024 vide DIN No.ITBA/APL/M/250/2024- 25/1071243914(1) for the AY 2015-16, vide DIN No.ITBA/APL/M/250/2024-25/1071244124(1) for the AY 2016-17, vide DIN No.ITBA/APL/M/250/2024-25/1071245723(1) for the AY 2017-18, vide

GOPAL KRISHNA KARODI SABBANA,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2,, MANGALORE

In the result, appeals filed by the assessee for all these AY are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

D E R PER BENCH: These appeals at the instance of the assessee are directed against the separate orders of the ld. CIT(A)-2, Panaji all dated 16.12.2024 vide DIN No.ITBA/APL/M/250/2024- 25/1071243914(1) for the AY 2015-16, vide DIN No.ITBA/APL/M/250/2024-25/1071244124(1) for the AY 2016-17, vide DIN No.ITBA/APL/M/250/2024-25/1071245723(1) for the AY 2017-18, vide

GOPAL KRISHNA KARODI SABBANA ,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, MANGALORE

In the result, appeals filed by the assessee for all these AY are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

D E R PER BENCH: These appeals at the instance of the assessee are directed against the separate orders of the ld. CIT(A)-2, Panaji all dated 16.12.2024 vide DIN No.ITBA/APL/M/250/2024- 25/1071243914(1) for the AY 2015-16, vide DIN No.ITBA/APL/M/250/2024-25/1071244124(1) for the AY 2016-17, vide DIN No.ITBA/APL/M/250/2024-25/1071245723(1) for the AY 2017-18, vide

GOPAL KRISHNA KARODI SABBANA,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, MANGALORE

In the result, appeals filed by the assessee for all these AY are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

D E R PER BENCH: These appeals at the instance of the assessee are directed against the separate orders of the ld. CIT(A)-2, Panaji all dated 16.12.2024 vide DIN No.ITBA/APL/M/250/2024- 25/1071243914(1) for the AY 2015-16, vide DIN No.ITBA/APL/M/250/2024-25/1071244124(1) for the AY 2016-17, vide DIN No.ITBA/APL/M/250/2024-25/1071245723(1) for the AY 2017-18, vide

GOPAL KRISHNA KARODI SABBANA,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, MANGALORE

In the result, appeals filed by the assessee for all these AY are\nallowed

1) for the AY 2019-20. Since the issue involved in\nall these appeals is common in nature, these are clubbed together,\nheard together and disposed of by this common order for the sake\nconvenience and brevity.\nITA Nos.1504 to 1508/Bang/2025\nSri Gopal Krishna Karodi Sabbana, Sullia\nPage 2 of 16\n2. We take up the appeal in ITA No.1504/Bang/2025

PRATHAP SEETHARAMA REDDY ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6(3)(1), BANGALAORE

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

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KARNATAKA CHINMAYA SEVA TRUST,BENGALURU vs. DCIT-(EXEMPTIONS) CIRCLE-1, BANGALORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessmentyear:2016-17

D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of the assessee is directed against the order of ld. CIT(A)/NFAC dated 23.4.2024 vide DIN & Order No.ITBA/NFAC/S/250/2024-25/1064276983(1) passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”) for the AY 2016-17. 2. The assessee has raised the following grounds