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.

1) as erroneous in law if there is no evidence to support it or if it is perverse.” A full Bench of the Orissa High Court, in the case of Brajabandhu Nanda vs. CIT (1962) 44 ITR 668, considering a somewhat similar question where the appeal was barred by time and reference of the question was declined, 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

Bench: Shri Chandra Poojari & Shri Soundararajan K.

1) as erroneous in law if there is no evidence to support it or if it is perverse.” A full Bench of the Orissa High Court, in the case of Brajabandhu Nanda vs. CIT (1962) 44 ITR 668, considering a somewhat similar question where the appeal was barred by time and reference of the question was declined, 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

Bench: Shri Chandra Poojari & Shri Soundararajan K.

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

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) as erroneous in law if there is no evidence to support it or if it is perverse.” A full Bench of the Orissa High Court, in the case of Brajabandhu Nanda vs. CIT (1962) 44 ITR 668, considering a somewhat similar question where the appeal was barred by time and reference of the question was declined, held as under

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

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

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

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

delay.\na)\nb)\nc)\nAffidavit of person who was dealing with the file, was not filed.\nThe relevant records were not produced before the authorities\nconcerned.\nAffidavit filed on behalf of the applicant was based on hearsay\nand no facts were true to the knowledge of the persons who filed\nthe affidavit in support of the application for condonation

M/S. ARHAM MITRA MANDAL,BANGALORE vs. INCOME-TAX OFFICER(EXEMPTIONS)-WARD-1, BANGALORE

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

256 (Bangalore\nTribunal). The learned DR also relied on the judgment of the Hon'ble Apex Court\nin the case of PCIT Vs. Wipro Ltd., in Civil Appeal No.1449 of 2022 (Order dated\n11.07.2022) to contend if there is delay in filing the audit report, only the\nadministrative PCCIT or the CBDT has got the power to condone the delay

M/S. INDIANOIL SKYTAKING PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(1), BANGALORE

In the result, the appeals are partly allowed

Bench: Shri George George K. & Ms. Padmavathy S

256 ITR 1) by Hon’ble Delhi High Court. Accordingly he submitted that it cannot be said that the DDT ITA Nos.583/Bang/2019, 299 & 407/Bang/2020 Page 7 of 43 liability is not part of assessment order passed u/s 143(3), if it is not specifically discussed in the assessment order, especially when there is no other section in the Act dealing

INDIANOIL SKYTANKING PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(1)(1), BENGALURU

In the result, the appeals are partly allowed

Bench: Shri George George K. & Ms. Padmavathy S

256 ITR 1) by Hon’ble Delhi High Court. Accordingly he submitted that it cannot be said that the DDT ITA Nos.583/Bang/2019, 299 & 407/Bang/2020 Page 7 of 43 liability is not part of assessment order passed u/s 143(3), if it is not specifically discussed in the assessment order, especially when there is no other section in the Act dealing

M/S INDIANOIL SKYTANKING PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeals are partly allowed

Bench: Shri George George K. & Ms. Padmavathy S

256 ITR 1) by Hon’ble Delhi High Court. Accordingly he submitted that it cannot be said that the DDT ITA Nos.583/Bang/2019, 299 & 407/Bang/2020 Page 7 of 43 liability is not part of assessment order passed u/s 143(3), if it is not specifically discussed in the assessment order, especially when there is no other section in the Act dealing

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

Section,\nthe fact remains that the petitioner has substantiated that\ninjustice is being done by not following the Division Bench\ndecision of this Court. Therefore, in order to do substantial\njustice, this Court exercising the power under Articles 226 and\n227 of the Constitution of India can condone the delay as held\nby the Division Bench of this Court

MANOJ KUMAR EKAMBARAM ARCOT,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(3)(1), BANGALORE

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

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2015-16

1. The order of the authorities below in so far as it is against the appellant is opposed to law, equity and weight of evidence, probabilities, facts and circumstances of the case. 2. The appellant denies himself liable to be assessed to a total income of Rs. 75,27,810/- as against the returned income of Rs.3

T. SHIVAKUMAR,BANGALORE vs. ITO, BANGALORE

In the result, the appeal filed by the assessee is treated as allowed

Bench: Shri Abraham P George & Shri Vijaypal Rao

delay is condoned and the appeal is admitted. 3. Facts apropos are that the assessee a salaried individual had filed his return of income for the assessment year : 2009-10 declaring an income of Rs.2,98,718/-. During the course of assessment proceedings, the AO noted that the assessee had sold a property bearing plot no.506, situated at Hosur Sarjapur

M/S ESTEEM MALL,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6(3((1), BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year:

condone the delay and admit the appeal. 4. The assessee is a registered partnership firm and is in the business of running and maintenance of malls and also deriving rental income out of the units held. It is carrying on the said business under the name and style M/s. Esteem Mall. It is filing its return of income regularly

M/S TEXAS INSTRUMENTS (INDIA) PVT LTD ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX LTU , BANGALORE

In the result, the appeal filed by the assessee is partly allowed and appeal of the revenue is dismissed

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

256 ITR 1) by Hon’ble Delhi High Court. Accordingly he submitted that it cannot be said that the DDT liability is not part of assessment order passed u/s 143(3), if it is not specifically discussed in the assessment order, especially when there is no other section in the Act dealing with the assessment of DDT liability like

ADDL/JOINT COMMISSIONER OF INCOME TAX (LTU) , BANGALORE vs. M/S TEXAS INSTRUMENTS (INDIA) PVT LTD , BANGALORE

In the result, the appeal filed by the assessee is partly allowed and appeal of the revenue is dismissed

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

256 ITR 1) by Hon’ble Delhi High Court. Accordingly he submitted that it cannot be said that the DDT liability is not part of assessment order passed u/s 143(3), if it is not specifically discussed in the assessment order, especially when there is no other section in the Act dealing with the assessment of DDT liability like

JCIT vs. M/S DELL INTERNATIONAL SERVICES INDIA,

In the result, IT(TP)A No

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

Section 92C(1) of the Act provides that the arm's length price in relation to an international transaction shall be determined by any of the several methods, specified therein, having regard to the nature of the transaction or class of transaction or class of associated person or functions performed by such persons or such other relevant factors