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

In the result, the appeals filed by the assessee for all the four A

ITA 643/BANG/2024[2018-19]Status: DisposedITAT Bangalore21 Apr 2025AY 2018-19

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER\nAND\nSHRI SOUNDARARAJAN K. (Judicial Member)

For Appellant: Shri Chythanya .K, SrFor Respondent: Shri E. Shridhar, CIT-DR

148B uses the phrase “in respect of an\n assessment year to which clause (i) or clause (ii) or clause (iii) or\nclause (iv) of Explanation 2 to section 148 apply except with the prior\napproval” It may be noted that though several assessment years\nmay be involved, the Parliament has not used the word ‘each\n assessment year

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

ITA 644/BANG/2024[2019-20]Status: DisposedITAT Bangalore21 Apr 2025AY 2019-20

Section 143(2)Section 143(3)Section 14A

148B uses the phrase “in respect of an\n assessment year to which clause (i) or clause (ii) or clause (iii) or\nclause (iv) of Explanation 2 to section 148 apply except with the prior\napproval” It may be noted that though several assessment years\nmay be involved, the Parliament has not used the word ‘each\n assessment year

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

ITA 645/BANG/2024[2020-21]Status: DisposedITAT Bangalore21 Apr 2025AY 2020-21

Section 143(2)Section 143(3)Section 14A

148B uses the phrase “in respect of an\n assessment year to which clause (i) or clause (ii) or clause (iii) or\nclause (iv) of Explanation 2 to section 148 apply except with the prior\napproval” It may be noted that though several assessment years\nmay be involved, the Parliament has not used the word ‘each\n assessment year