SAIKAT CHINMAY BHATTACHARYA,MUMBAI vs. DY. CIT, INTERNATIONAL TAXATION, CIRCLE 1(1), BANGALORE

In the result the appeal filed by the assessee is allowed

148A(d) of the Income Tax Act and consequent\nnotices so issued to the petitioner under section 148 of the Income Tax Act, 1961.\nThe notice reads as follows:\n\"Notice under section 148 of the Income-tax Act, 1961\nSir/Madam/M/s.\n1. I have the following information in your case or in the case of the person in\nrespect

KOGOD BASAVARAJU JAYACHANDRA ,HASSAN vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result the ITA No

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

148A of the Act, aftger 01.04.2021. In the remand report submitted by the AO, the AO has stated tht the notice under section 148 of the Act was generated on 31.03.2021 and from the Order sheet nowhere it is mentioned that the notice was issued on 31.03.2021 . However, in the e-portal it is iclearly mentioned that the notice

SMT. NISHITA NANDISH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

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

148A of the Act, aftger 01.04.2021. In the remand report submitted by the AO dated 19.06.2024, the AO has stated tht the notice under section 148 of the Act was generated on 31.03.2021 and from the Order sheet nowhere it is mentioned that the notice was issued on 31.03.2021. However, in the e-portal it is clearly mentioned that

SMT. NISHITA NANDISH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

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

148A of the Act, aftger 01.04.2021. In the remand report submitted by the AO dated 19.06.2024, the AO has stated tht the notice under section 148 of the Act was generated on 31.03.2021 and from the Order sheet nowhere it is mentioned that the notice was issued on 31.03.2021. However, in the e-portal it is clearly mentioned that

SMT. NISHITA NANDISH ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

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

148A of the Act, aftger 01.04.2021. In the remand report submitted by the AO dated 19.06.2024, the AO has stated tht the notice under section 148 of the Act was generated on 31.03.2021 and from the Order sheet nowhere it is mentioned that the notice was issued on 31.03.2021. However, in the e-portal it is clearly mentioned that

NAVJYOTI SHARMA,BANGALORE vs. DCIT ASMNT, BANGALORE

In the result appeal filed by the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

148A(d)of the Act along with the notice u/s. 148 of the Act were served to the assessee. In response to notice u/s. 148 of the Act, the assessee filed his return of income on 11/01/2024. From the return of income filed by the assessee, it was seen by the AO that the assessee had claimed cost of acquisition

HANCHIPURA CHANNAIAH NANDAKISHORE,MAHALKSHMIPURAM vs. INCOME TAX OFFICER WARD INTL, TAXATION 1(2) BANGALORE, BANGALORE

In the result appeal filed by the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyit(It)A No.258/Bang/2025 Assessment Year : 2018-19 Hanchipura Channaiah Nandakishore 87, 2Nd Stage & Phase Mahalakshmipuram 2Nd Stage, 14Th Main, West Of Chord Ito Road Vs. Ward International Taxation 1(2) Mahalakshmipuram Bangalore Bangalore 560 086 Pan No :Blrpn0428A Appellant Respondent Appellant By : Sri Siddesh N Gaddi, A.R. Respondent By : Dr. Divya K.J., D.R. Date Of Hearing : 07.08.2025 Date Of Pronouncement : 04.11.2025

148A of the Act. Accordingly, notice u/s. 148 of the Act was issued to the assessee on 07/04/2022. In response to notice u/s.148 of the Act, the assessee did not file any return of Income however during the course of assessment proceedings, the assessee filed a computation of income declaring income from house property of Rs.59,535/- and interest from