M/S. NANDI HOSPITALITY SERVICES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BANGALORE

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

143(1)(a) of the Act. ITA Nos.294 to 296/Bang/2023 Nandi Hospitality Services Pvt. Ltd., Bangalore Page 20 of 22` 8.3 Further, the coordinate bench of the Tribunal in MP No.117/Bang/2022 dated 30.11.2022 in the case of ACIT Vs. M/s. Sunrise Freight Movers Pvt. Ltd. wherein held as under: “5.6 Coming to the merit of the issues raised

M/S. NANDI HOSPITALITY SERVICES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1), BANGALORE

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

143(1)(a) of the Act. ITA Nos.294 to 296/Bang/2023 Nandi Hospitality Services Pvt. Ltd., Bangalore Page 20 of 22` 8.3 Further, the coordinate bench of the Tribunal in MP No.117/Bang/2022 dated 30.11.2022 in the case of ACIT Vs. M/s. Sunrise Freight Movers Pvt. Ltd. wherein held as under: “5.6 Coming to the merit of the issues raised

M/S. NIRMAL ENVIRO SOLUTIONS PRIVATE LIMITED,BENGALURU vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, both the appeals filed by different assessees are partly allowed for statistical purposes

Bench: Shri Chandra Poojarishri Panati Vidyanath Reddy Vs Acit, Circle - 4(3)(1) 10, 32Nd Main, 5Th Cross Bengaluru Dollars Colony, Btm Layout 1St Stage, Bengaluru 560068 Pan – Afmpr3580F (Appellant) (Respondent) M/S. Nirmal Enviro Solutsions P. Ltd. Vs Acit, Circle - 3(1)(1) 26, 9Th Cross, 16Th Main Bengaluru Btm Layout, 1St Stage Bengaluru 560068 Pan – Aadcn1064H (Appellant) (Respondent) Assessee By: Miss Sunaiana Bhatia, Ca Revenue By: Shri Ganesh R. Ghale, Standing Counsel Date Of Hearing: 18.01.2023 Date Of Pronouncement: 18.01.2023 O R D E R Per: Chandra Poojari, A.M.

143(1)(a) of the Act. 5.5 Further, the coordinate bench of the Tribunal in MP No.117/Bang/2022 dated 30.11.2022 in the case of ACIT Vs. M/s. Sunrise Freight Movers Pvt. Ltd. wherein held as under: “5.6 Coming to the merit of the issues raised by the revenue in its miscellaneous petition, we not that Hon’ble Supreme Court

SRI PANATI VIDYANATH REDDY ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(3)(1), BANGALORE

In the result, both the appeals filed by different assessees are partly allowed for statistical purposes

Bench: Shri Chandra Poojarishri Panati Vidyanath Reddy Vs Acit, Circle - 4(3)(1) 10, 32Nd Main, 5Th Cross Bengaluru Dollars Colony, Btm Layout 1St Stage, Bengaluru 560068 Pan – Afmpr3580F (Appellant) (Respondent) M/S. Nirmal Enviro Solutsions P. Ltd. Vs Acit, Circle - 3(1)(1) 26, 9Th Cross, 16Th Main Bengaluru Btm Layout, 1St Stage Bengaluru 560068 Pan – Aadcn1064H (Appellant) (Respondent) Assessee By: Miss Sunaiana Bhatia, Ca Revenue By: Shri Ganesh R. Ghale, Standing Counsel Date Of Hearing: 18.01.2023 Date Of Pronouncement: 18.01.2023 O R D E R Per: Chandra Poojari, A.M.

143(1)(a) of the Act. 5.5 Further, the coordinate bench of the Tribunal in MP No.117/Bang/2022 dated 30.11.2022 in the case of ACIT Vs. M/s. Sunrise Freight Movers Pvt. Ltd. wherein held as under: “5.6 Coming to the merit of the issues raised by the revenue in its miscellaneous petition, we not that Hon’ble Supreme Court

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

1) of the Act or undertaken any exercise to determine a different “actual cost” of the assets. There is also no finding that the assessee inflated the cost of acquisition or claimed depreciation in violation of section 43 of the Act. In fact, the learned CIT(A) himself has recorded that section 43 is not attracted in the present case

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

1) of the Act or undertaken any exercise to determine a different “actual cost” of the assets. There is also no finding that the assessee inflated the cost of acquisition or claimed depreciation in violation of section 43 of the Act. In fact, the learned CIT(A) himself has recorded that section 43 is not attracted in the present case

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

1) of the Act or undertaken any exercise to determine a different “actual cost” of the assets. There is also no finding that the assessee inflated the cost of acquisition or claimed depreciation in violation of section 43 of the Act. In fact, the learned CIT(A) himself has recorded that section 43 is not attracted in the present case

EDGEVERVE SYSTEMS LIMITED,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

143(3) of the Act. For assessment year 2015-16, the claim was\nallowed in scrutiny assessment, and although reassessment proceedings\nwere initiated later, the Hon'ble High Court has granted interim stay. For\n assessment years 2016-17 to 2018-19, depreciation was allowed and no\nreassessment proceedings were initiated. Therefore, the Revenue has\naccepted the allowability of depreciation

GLOBAL SECURITY SERVICES ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(3)(1) , BANGALORE

In the result, the appeal of the assessee is dismissed

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2018-19

143(1)(a)(iv) of the Act. Amendment to section 36(1)(va) introducing Explanation-2, which clarifies that the provisions of section 43B shall not apply for the purpose of Page 5 of 14 determining the due date, vis a vis, section 36(1)(va), will apply prospectively. Without prejudice, even if it is not allowable under section

MICROLAND LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE

In the result, the appeal filed by the assessee stands allowed

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2020-21

depreciation calculation of Rs. 17,37,004/-. Accordingly, the AO (Faceless Unit) assessed the total income for the A.Y 2020-21 at Rs. 48,53,50,575/- 4.2.3 In light of the above facts, it is evident that the intimation u/s 143(1) dated 29.3.2022 and scrutiny assessment order u/s 143(3) dated 29 3.2022 have been merged in view

ADDL/JOINT COMMISSIONER OF INCOME TAX (LTU) , BANGALORE vs. M/S VIJAYA BANK , BANGALORE

Accordingly the grounds raised by the revenue is allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Bank Of Baroda Vs. Addl. Cit, Ltu, (Erstwhile Vijaya Bank) Bmtc Building 7Th Floor, Central Accounts 6Th Block, Koramangala Bengaluru 560095 Dept., 41/2, M.G. Road Bengaluru 560001 Pan – Aaacvo3787 (Appellant) (Respondent) Acit, Circle - 2(1)(1) Vs. M/S. Bank Of Baroda Room No. 561, 5Th Floor (Erstwhile Vijaya Bank) Aayakar Bhavan 7Th Floor, Central Accounts M.K. Road Dept., 41/2, M.G. Road Mumbai 400020 Bengaluru 560001 Pan – Aaacvo3787 (Appellant) (Respondent) Assessee By: Shri Ananthan, Ca& Smt. Lalitha Rameswaran, Ca Revenue By: Shri G. Manoj Kumar, Cit-Dr Date Of Hearing: 29.03.2023 Date Of Pronouncement: 25.04.2023 M/S. Bank Of Baroda

143(2) of the Act dated 13.04.2016 was issued and served upon the assessee. Notices under Section 142(1) were also issued on various dates along with questionnaires calling for various details to verify the claims made by the assessee in the return of income. After hearing the assessee, assessment was completed by determining total income at Rs.1750

M/S VIJAYA BANK ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX LTU , BANGALORE

Accordingly the grounds raised by the revenue is allowed for statistical purposes

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Bank Of Baroda Vs. Addl. Cit, Ltu, (Erstwhile Vijaya Bank) Bmtc Building 7Th Floor, Central Accounts 6Th Block, Koramangala Bengaluru 560095 Dept., 41/2, M.G. Road Bengaluru 560001 Pan – Aaacvo3787 (Appellant) (Respondent) Acit, Circle - 2(1)(1) Vs. M/S. Bank Of Baroda Room No. 561, 5Th Floor (Erstwhile Vijaya Bank) Aayakar Bhavan 7Th Floor, Central Accounts M.K. Road Dept., 41/2, M.G. Road Mumbai 400020 Bengaluru 560001 Pan – Aaacvo3787 (Appellant) (Respondent) Assessee By: Shri Ananthan, Ca& Smt. Lalitha Rameswaran, Ca Revenue By: Shri G. Manoj Kumar, Cit-Dr Date Of Hearing: 29.03.2023 Date Of Pronouncement: 25.04.2023 M/S. Bank Of Baroda

143(2) of the Act dated 13.04.2016 was issued and served upon the assessee. Notices under Section 142(1) were also issued on various dates along with questionnaires calling for various details to verify the claims made by the assessee in the return of income. After hearing the assessee, assessment was completed by determining total income at Rs.1750

SMT. VASANTHI PADMANABHA SHERUGAR,BELLARY vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1, BELLARY

In the result, appeal filed by the assessee is dismissed

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2019-20

143(1) of the Act need not be decided since the Hon’ble Apex Court had interpreted section 36(1)(va) of the Act prior to its amendment that employees’ contribution to PF/ESI paid after the due date as per PF/ESI laws will not be allowable as deduction. In view of the aforesaid reasoning, the order of the Delhi Bench

M/S. ADVAITH MOTORS PRIVATE LIMITED ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BENGALURU

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

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2020-21

143(1)(a). Both the issues have been dealt by the coordinate Bench of ITAT Jodhpur Tribunal in the case of Tarun Construction Co. vs. Income Tax Officer in ITA No. 108 & 109/JODH/ 2023 order dated 21.09.2023 in which it has been held as under:- “8. In our considered opinion, none of these submissions of the assessee are acceptable

NEETA BHAMBHANI,BENGALURU vs. DCIT, (IT), CIRCLE-1(1), BENGALURU

In the result, I pass the following:-

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

143(3) r.w.s 147 r.w.s 144C(13) of the Act dated 30/10/2025, the assessee has filed the present appeal before this Tribunal. The assessee has also filed a paper book comprising of 17 pages containing therein the copy of notice u/s. 148A(b) of the Act, copy of the order u/s. 148A(d) of the Act, copy of notice

SUBRAMANYA KARTHIK,BHADRAVATHI vs. ITO, WARD- 1 & TPS, SHIMOGA

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

143(1)(a) of the Act. 5.5 Further, the coordinate bench of the Tribunal in MP No.117/Bang/2022 dated 30.11.2022 in the case of ACIT Vs. M/s. Sunrise Freight Movers Pvt. Ltd. wherein held as under: “5.6 Coming to the merit of the issues raised by the revenue in its miscellaneous petition, we not that Hon’ble Supreme Court

EDGEVERVE SYSTEMS LIMITED,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

1) of the Act or undertaken any exercise to determine a different\n\"actual cost\" of the assets. There is also no finding that the assessee\ninflated the cost of acquisition or claimed depreciation in violation of\nsection 43 of the Act. In fact, the learned CIT(A) himself has recorded\nthat section 43 is not attracted in the present

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU, BENGALURU vs. CANARA BANK, BENGALURU

In the result, appeal of the revenue in ITA No

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessmentyear: 2017-18

143(3) of the Act on 20.2.2019 by making following additions and disallowance of claims made/deduction claimed by the assessee. ITA Nos.1154/Bang/2023 & ITA 210, 222 & 297/Bang/2024 M/s. Canara Bank., Bangalore Page 5 of 40 3.1 The ld. AO also computed the income of the assessee u/s 115JB of the Act by adding various items not covered by the Explanation

KARNATAKA BANK LTD,MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, MANGALORE

Appeals of the revenue are partly allowed for statistical purposes

143(3) of the Act. The CIT(Appeals), NFAC partly allowed the appeals of the assessee. Hence the assessee and revenue are in appeal for both the years. Certain common grounds are raised in all the appeals.\n\n3. We are taking first the assessee's appeals\n\n4. Ground No.1 is general in both the appeals.\n\n5. Common