MOHAMMED IBRAHIM MOHIDEEN,KERALA vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, MANGALORE

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

natural justice because of which the assessee was adversely affected. It is to be borne in mind that the order of the Commissioner was based upon the statements given by the aforesaid two witnesses. Even when the assessee disputed the correctness of the statements and wanted to cross-examine, the Adjudicating Authority did not grant this opportunity to the assessee

MOHAMMED IBRAHIM MOHIDEEN,KERALA vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , MANGALORE

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

natural justice because of which the assessee was adversely affected. It is to be borne in mind that the order of the Commissioner was based upon the statements given by the aforesaid two witnesses. Even when the assessee disputed the correctness of the statements and wanted to cross-examine, the Adjudicating Authority did not grant this opportunity to the assessee

BMM ISPAT LIMITED,HOSPET vs. DCIT, BANGALORE

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

justice. In this regard the assessee relies on the decision of Supreme Court in Suraj Mall Mohta & Co. vs A.V.Visvanatha Sastri & Anr - 26 ITR 1 (CLPB page 143). The perusal of the discussion by the AO does not bring out any fact that either there has been such purchases or any such payment. In fact the AO himself is confused

NIYAZ SEA FOODS ,MANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , MANGALORE

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

disallowance of Rs.1,94,18,130/- u/s 41(1) as cessation of liability and thereby raised tax demand of Rs.1,76,67,975/-. Aggrieved by this addition made, assessee went in appeals before ld. CIT(A) and the ld. CIT(A) confirmed the same. Against this assessee once again is in appeal before us. ITA Nos.1018 & 1019/Bang/2024 Niyaz Sea Foods

MR.M RAMESH ,CHIKKABALLAPUR vs. INCOME TAX OFFICER WARD-1 , CHIKKABALLAPUR

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

Bench: Shri Arun Kumar Garodia

natural justice, probabilities, facts and circumstances of the appellant's case. 2. The appellant denies himself liable to be assessed on a total income of Rs.13,14,000/- as against Rs. 20,000/- returned by the appellant under the facts and circumstances of the case. 3. a) The authorities below erred in disallowing

MR.M RAMESH ,CHIKKABALLAPUR vs. INCOME TAX OFFICER WARD-1 , CHIKKABALLAPUR

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

Bench: Shri Arun Kumar Garodia

natural justice, probabilities, facts and circumstances of the appellant's case. 2. The appellant denies himself liable to be assessed on a total income of Rs.13,14,000/- as against Rs. 20,000/- returned by the appellant under the facts and circumstances of the case. 3. a) The authorities below erred in disallowing

MR.M RAMESH ,CHIKKABALLAPUR vs. INCOME-TAX OFFICER,WARD-1, CHIKKABALLAPUR, CHIKKABALLAPUR

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

Bench: Shri Arun Kumar Garodia

natural justice, probabilities, facts and circumstances of the appellant's case. 2. The appellant denies himself liable to be assessed on a total income of Rs.13,14,000/- as against Rs. 20,000/- returned by the appellant under the facts and circumstances of the case. 3. a) The authorities below erred in disallowing

MR.M.RAMESH ,CHIKKABALLAPUR vs. INCOME TAX OFFICER WARD-1 , CHIKKABALLAPUR

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

Bench: Shri Arun Kumar Garodia

natural justice, probabilities, facts and circumstances of the appellant's case. 2. The appellant denies himself liable to be assessed on a total income of Rs.13,14,000/- as against Rs. 20,000/- returned by the appellant under the facts and circumstances of the case. 3. a) The authorities below erred in disallowing

MR.M RAMESH ,CHIKKABALLAPUR vs. INCOME-TAX OFFICER,WARD-1, CHIKKABALLAPUR, CHIKKABALLAPUR

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

Bench: Shri Arun Kumar Garodia

natural justice, probabilities, facts and circumstances of the appellant's case. 2. The appellant denies himself liable to be assessed on a total income of Rs.13,14,000/- as against Rs. 20,000/- returned by the appellant under the facts and circumstances of the case. 3. a) The authorities below erred in disallowing

MR. M.RAMESH,CHIKKABALLAPUR vs. INCOME-TAX OFFICER,WARD-1, CHIKKABALLAPUR

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

Bench: Shri Arun Kumar Garodia

natural justice, probabilities, facts and circumstances of the appellant's case. 2. The appellant denies himself liable to be assessed on a total income of Rs.13,14,000/- as against Rs. 20,000/- returned by the appellant under the facts and circumstances of the case. 3. a) The authorities below erred in disallowing

M/S. PAUL RESORTS & HOTELS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

natural justice and the order of the lower authorities prevails. 17. Before us, ld. A.R. is not able to substantiate how the opportunity of hearing has not been given to the assessee. Hence, this ground of appeal in ITA Nos.982 to 987/Bang/2023 in assessment years 2011-12 to 2016-17 is dismissed. 18. Ground Nos.5

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

natural justice and the order of the lower authorities prevails. 17. Before us, ld. A.R. is not able to substantiate how the opportunity of hearing has not been given to the assessee. Hence, this ground of appeal in ITA Nos.982 to 987/Bang/2023 in assessment years 2011-12 to 2016-17 is dismissed. 18. Ground Nos.5

JOHN DEVELOPERS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

natural justice and the order of the lower authorities prevails. 17. Before us, ld. A.R. is not able to substantiate how the opportunity of hearing has not been given to the assessee. Hence, this ground of appeal in ITA Nos.982 to 987/Bang/2023 in assessment years 2011-12 to 2016-17 is dismissed. 18. Ground Nos.5

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

natural justice and the order of the lower authorities prevails. 17. Before us, ld. A.R. is not able to substantiate how the opportunity of hearing has not been given to the assessee. Hence, this ground of appeal in ITA Nos.982 to 987/Bang/2023 in assessment years 2011-12 to 2016-17 is dismissed. 18. Ground Nos.5

M/S. PAUL RESORTS & HOTELS PVT. LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

natural justice and the order of the lower authorities prevails. 17. Before us, ld. A.R. is not able to substantiate how the opportunity of hearing has not been given to the assessee. Hence, this ground of appeal in ITA Nos.982 to 987/Bang/2023 in assessment years 2011-12 to 2016-17 is dismissed. 18. Ground Nos.5

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

natural justice and the order of the lower authorities prevails. 17. Before us, ld. A.R. is not able to substantiate how the opportunity of hearing has not been given to the assessee. Hence, this ground of appeal in ITA Nos.982 to 987/Bang/2023 in assessment years 2011-12 to 2016-17 is dismissed. 18. Ground Nos.5

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1) , BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

natural justice and the order of the lower authorities prevails. 17. Before us, ld. A.R. is not able to substantiate how the opportunity of hearing has not been given to the assessee. Hence, this ground of appeal in ITA Nos.982 to 987/Bang/2023 in assessment years 2011-12 to 2016-17 is dismissed. 18. Ground Nos.5

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

natural justice and the\norder of the lower authorities prevails.\n17. Before us, ld. A.R. is not able to substantiate how the\nopportunity of hearing has not been given to the assessee. Hence,\nthis ground of appeal in ITA Nos.982 to 987/Bang/2023 in\n assessment years 2011-12 to 2016-17 is dismissed.\n18. Ground Nos.5