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

In the result, all the appeals filed by the assessee are allowed

2 – Pg.\n629}.\n\n4. 11. Hence the approval under Section 153D dated 28.09.2021 is bad\nand invalid. Consequently, the assessment orders for the AYs 2018-\n19, 2019-20 and 2020-21 are bad and invalid without valid\napproval under Section 153D.\n\n5. As regards revised return filed being invalid and contrary to\nSection

SHRI. K. MUNIRAJU,BANGALORE vs. PRINCIPAL COMMISSIONER INCOME TAX, CENTRAL, BANGALORE

In the result appeals filed by assessee for asst

Bench: Shri A.K Garodia & Smt. Beena Pillai

condoned the delay of 13 days caused by assessee in filing present appeals. 5. Ld.AR submitted that, for all years under consideration, identical Additional Ground Nos:12-13 are raised by assessee, being legal issue, challenging validity of order passed under section 263. For sake of convenience we are reproducing additional ground No. 12-13 from assessment year

MYSORE RACE CLUB LIMITED ,MYSORE vs. ACIT, CIRCLE-2, , MYSORE

In the result, appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

condonation petition which is placed at Paper Book Page No.1 to 12 in which it has been stated as under: 1. The appellant named above is engaged in conducting & promoting horse racing. An order of assessment was passed under section ITA Nos.694, 695/Bang/2025 Page 2 of 8 143(3) of the Act on 27.12.2019 wherein disallowances were made under section

MYSORE RACE CLUB LIMITED,MYSORE vs. ACIT, CIRCLE-2(1), MYSORE

In the result, appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

condonation petition which is placed at Paper Book Page No.1 to 12 in which it has been stated as under: 1. The appellant named above is engaged in conducting & promoting horse racing. An order of assessment was passed under section ITA Nos.694, 695/Bang/2025 Page 2 of 8 143(3) of the Act on 27.12.2019 wherein disallowances were made under section

M/S. MANIPAL HOSPITALS (DWARKA) PVT. LTD., (BEFORE MERGER APPROVED BY NCLT KNOWN AS 'MANIPAL HOSPITALS (JAIPUR) PVT. LTD.,,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2(3)(1), BENGALURU

In the result, the appeal by the assessee is allowed

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17

condone the delay of 660 days. 5. The assessee is a private limited company engaged in the business of running hospitals and filed return of income for the AY 2016-17 on 17.10.2016 declaring a loss of Rs.53,99,72,875. The assessee entered into a service agreement with MEMG International Page 3 of 9 India Pvt. Ltd. [MEMGIIPL

THE GRADUATES CO-OPERATIVE SOCIETY LIMITED ,SHIVAMOGGA vs. THE INCOME TAX OFFICER WARD-1 , SHIVAMOGGA

In the result, appeals by the assessee for AY 2009-10 to 2012-13 are treated as allowed for statistical purpose while appeal for AY 2013-14 & 2014-

Bench: Shri N.V. Vasudevan, Vice-

delay in filing the appeals is accordingly condoned. 10. As far as the merits of the various issues raised in Appeals relating to AY 2009-10 to 2012-13 are concerned, the common issue is with regard to treating interest income earned on deposits with banks is eligible for deduction u/s.80P(2)(d) of the Act. The deduction calmed

WELCOME TRADERS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), BENGALURU

In the result, the appeal is allowed for statistical purpose

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2020-21

40A(3) of Rs.94,40,000 and completed the assessment on 26.11.2022. 3. Against the assessment order the assessee filed appeal before the CIT(Appeals) ON 14.2.2023 belatedly by 111 days. The assessee filed reasons for condoning the delay which were not accepted by the CIT(Appeals) observing that the appeal of the assessee is not filed as per section

ACIT vs. M/S COASTAL ROAWAYS,

In the result, appeal by the Revenue is dismissed and the CO is partly allowed

Bench: Shri N.V.Vasudevan & Shri Inturi Rama Raoasst. Commissioner Of Income-Tax, Circle 1(1), Mangalore. … Appellant Vs. M/S. Coastal Roadways, D.No.4-64/11, Bantwal Chambers, Balikampady, Mangalore. … Respondent Pan:Aaffc 5977 M Cross Objn.No.35/Bang/2013 (In Ita No.1139/Bang/2013) (Assessment Year: 2008-09) (By The Assessee) ****** Revenue By: Dr. P.K.Srihari, Addl.Cit. Assessee By: Shri R.E.Balasubramaniyan, Ca. Date Of Hearing : 05/01/2016 Date Of Pronouncement: 08/01/2016 O R D E R Per N.V.Vasudevan, Jm:

40A is being substituted to nullify the loophole created by the judicial decisions, the legal position remains the same even after the said substitution. The newly substituted sub- section (3) contains the phrase "a payment or aggregate of payments made to a person in a day..." This expression is analogous to the phrase "in a sum" used in erstwhile Sec.40A

DCIT, BANGALORE vs. M/S MILLENNIUM BEER INDUSTRIES LTD.,, BANGALORE

In the result, revenue’s appeal for assessment year 2009-10 is

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

condone the delay and admit the appeal for hearing and adjudication. 3. The facts f the case, briefly, are as under; 3.1 The assessee, a company engaged in the manufacture and sale of Beer, filed its return of income for assessment year 2009-10 on 25-09- 2009 declaring loss of Rs.10,57,50,801/-. The return was processed

SRI C M MALLAD,BIJAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, BELGAUM

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri A. K. Garodia & Smt. Beena Pillaiassessment Year : 2005-06 Shri Channabasappa M Mallad, Assistant Commissioner Of Income Tax, Vijayanagar Colony, Central Circle – 1, Solapur Road, Vs. Belgaum. Bijapur. Pan : Ajlpm 7802 L Appellant Respondent Assessee By : Shri. Narendra Sharma, Advocate Revenue By : Shri. Shahnawaz Ul Rahman, Jcit (Dr)(Itat), Bengaluru Date Of Hearing : 12.02.2020 Date Of Pronouncement : 24.02.2020 O R D E R

section 40a(ia) of the Income Tax Act, 1961 of Rs.29,55,600/-. This appeal is filed by the assessee after a delay of 1872 days and the assessee has moved an application for condonation of delay. Page 2

BABULAL ,BENGALURU vs. INCOME TAX OFFICER, WARD-2(2)(4), BANGALORE

In the result, both the appeals filed by the assessee stands partly allowed for statistical purposes

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial justice to parties by disposing of matters on de merits". The expression “sufficient cause” employed by the Legislature is adequately elastic to enable the courts to apply the law in a meaningful manner which subserves the ends of justice that being the life

BABULAL ,BENGALURU vs. THE INCOME TAX OFFICER, WARD-2(2)(4) , BANGALORE

In the result, both the appeals filed by the assessee stands partly allowed for statistical purposes

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

section 51 of the Limitation Act of 1963 in order to enable the courts to do substantial justice to parties by disposing of matters on de merits". The expression “sufficient cause” employed by the Legislature is adequately elastic to enable the courts to apply the law in a meaningful manner which subserves the ends of justice that being the life

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

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