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810 results for “disallowance”+ Reassessmentclear

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Key Topics

Section 14893 Section 153A79 Section 143(3)77 Section 14773 Addition to Income65 Section 153C40 Section 133A40 Disallowance40 Section 13236 Reassessment

M/S. UNITED BREWERIES LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-7(1)(1), BENGALURU

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

ITA 1019/BANG/2023[2012-13]Status: DisposedITAT Bangalore31 Jan 2024AY 2012-13

For Appellant: Shri K R Vasudevan & Shri Ankur Pai, AdvocatesFor Respondent: Shri D.K. Mishra, CIT DR

Section 143(3)Section 147Section 148

reassessment was subsequently completed on 22.05.2019 by disallowing expenses of Rs.27,07,39,409/- in the hands of the assessee

KARNATAKA TYRE AGENCIES, ,SHIMOGA vs. INCOME TAX OFFICER, WARD- 3 , SHIMOGA

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

Showing 1–20 of 810 · Page 1 of 41

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ITA 1914/BANG/2024[2017-18]Status: Disposed

ITAT Bangalore

05 Mar 2025

AY 2017-18

Bench: Shri Waseem Ahmedassessment Years: 2017-18

For Appellant: Shri Hiran Krishnaswamy, AdvocateFor Respondent: Shri Ganesh R Ghale, Advocate – Standing

Section 142(1)Section 143(3)Section 144

reassess the disallowances as per the provisions of the law. I also direct that the . Page 5 of 5 assessee

THE JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-4 , BANGALORE vs. M/S MPHASIS LIMITED , BANGALORE

In the result, both the appeals are dismissed

ITA 3418/BANG/2018[2009-10]Status: DisposedITAT Bangalore03 Jun 2020AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B R Baskaranassessment Year: 2009-10

For Appellant: Shri Pradeep Kumar, CIT(DR)(ITAT), BengaluruFor Respondent: Shri Padam Chand Khincha, CA

Section 10ASection 143(3)Section 147Section 148Section 195Section 40

reassessment. Grounds relating to disallowance under section 40(a)(i) 2. The learned CIT(A) erred in confirming the disallowance

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 504/BANG/2020[2014-15]Status: DisposedITAT Bangalore16 Aug 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

reassessment. Disallowances/Additions: 6.1 Disallowance of exemption claimed u/s. 11(1)(a) of Rs.6,85,70,097: The AO held that

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 506/BANG/2020[2016-17]Status: DisposedITAT Bangalore16 Aug 2021AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

reassessment. Disallowances/Additions: 6.1 Disallowance of exemption claimed u/s. 11(1)(a) of Rs.6,85,70,097: The AO held that

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 500/BANG/2020[2010-11]Status: DisposedITAT Bangalore16 Aug 2021AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

reassessment. Disallowances/Additions: 6.1 Disallowance of exemption claimed u/s. 11(1)(a) of Rs.6,85,70,097: The AO held that

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 503/BANG/2020[2013-14]Status: DisposedITAT Bangalore16 Aug 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

reassessment. Disallowances/Additions: 6.1 Disallowance of exemption claimed u/s. 11(1)(a) of Rs.6,85,70,097: The AO held that

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 501/BANG/2020[2011-12]Status: DisposedITAT Bangalore16 Aug 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

reassessment. Disallowances/Additions: 6.1 Disallowance of exemption claimed u/s. 11(1)(a) of Rs.6,85,70,097: The AO held that

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 505/BANG/2020[2015-16]Status: DisposedITAT Bangalore16 Aug 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

reassessment. Disallowances/Additions: 6.1 Disallowance of exemption claimed u/s. 11(1)(a) of Rs.6,85,70,097: The AO held that

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

ITA 502/BANG/2020[2012-13]Status: DisposedITAT Bangalore16 Aug 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

reassessment. Disallowances/Additions: 6.1 Disallowance of exemption claimed u/s. 11(1)(a) of Rs.6,85,70,097: The AO held that

MAHESHWARA REDDY VENKATAREDDY JONNALA,BYADGI vs. INCOME TAX OFFICER, WARD-1 , HAVERI

ITA 944/BANG/2025[2017-18]Status: DisposedITAT Bangalore09 Jul 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Shri Santosh Magavi, CAFor Respondent: Shri Subramanian, Jt.CIT(DR)(ITAT), Bengaluru

Section 131Section 147Section 40ASection 40A(3)

disallowance was made in reassessment order passed u/s. 147 r.w.s. 144B of the Act on 31.3.2022. 6. The assessee aggrieved

G. PRASAD REDDY,BANGALORE vs. ASST.C.I.T., BANGALORE

In the result, assessee’s appeal is treated as allowed for statistical purposes

ITA 85/BANG/2015[2005-06]Status: DisposedITAT Bangalore03 Mar 2017AY 2005-06

Bench: Shri Sunil Kumar Yadav

For Appellant: Shri. Jinitha Chatterjee, AdvocateFor Respondent: Smt. Preethi Garg, CIT-DR-I

Section 132Section 143(3)Section 153ASection 263

disallowance has been made in the previous assessment year." 3 . 3 I h a v e c a r e f u l l y c o n s i d e r e d t h e a p p e l l a n t ' s submissions and perused the original assessment order as well as the reassessment

M/S. AKSHAYA SOUHARDA CREDIT CO-OPERATIVE LIMITED,CHIKKABALLAPUR vs. INCOME TAX OFFICER, WARD- 1, CHIKKABALLAPUR

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

ITA 2574/BANG/2019[2014-15]Status: DisposedITAT Bangalore13 Mar 2020AY 2014-15

Bench: Shri Chandra Poojari

For Appellant: Sri.Sandeep, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Council for DR

Section 143(2)Section 143(3)Section 147Section 148Section 56Section 80PSection 80P(2)Section 80P(2)(a)

reassessment proceedings, the AO disallowed the claim of deduction u/s 80P(2)(a)(i) of the I.T.Act to the extent

FIBRES & FABRICS INTERNATIONAL PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, both the appeals are allowed

ITA 918/BANG/2013[2008-09]Status: DisposedITAT Bangalore13 Jul 2016AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sunil Kumar Agarwala, Jt. CIT(DR)

Section 32(1)(ii)

reassessment proceedings imitated under the provisions of section 148, the same was sought to be disallowed. On appeal before the Tribunal

VINOD KUMAR SINGHAL ,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-3, BENGALURU

In the result, appeal filed by the assessee is partly allowed

ITA 1004/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 Jan 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan Kassessment Year : 2014-15

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Shri. D. K. Mishra, PR.CIT(DR)(ITAT), Bangalore

Section 131Section 132(4)Section 143(2)Section 147Section 263

disallowed. Therefore, he observed that reassessment order passed by the AO is erroneous and prejudicial to the interest of the Revenue

NVIDIA GRAPHICS PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), BANGALORE

In the result, appeal filed by the assessee s party allowed

ITA 1111/BANG/2024[2014-15]Status: DisposedITAT Bangalore23 Oct 2024AY 2014-15

Bench: Shri George George K & Ms. Padmavathi. Sr Assessment Year : 2014-15 M/S. Nvidia Graphics Pvt. Ltd., Vs. Acit, Mahadevpura Village, Central Circle – 2(4), K. R. Puram Hobli, Marathalli Bangalore. Bagmane Goldstone Building, North Tower, Mahadevpura S.O, Bangalore – 560 048. Pan : Aabcn 9200 H Appellant Respondent Assessee By : Shri. Nageshwar Rao, Advocate Revenue By : Ms. Neha Sahay, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 17.10.2024 Date Of Pronouncement : 23.10.2024

For Appellant: Shri. Nageshwar Rao, AdvocateFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bengaluru

Section 143(3)Section 147Section 148Section 234BSection 234CSection 250Section 271(1)(c)Section 28

reassessment order was passed making disallowance under section 40(a)(ia), since assessee had not deducted TDS as detailed in Form

INCOME-TAX OFFICER, WARD 1-(1), BANGALORE vs. SATYANARAYAN VIVEK KUMAR(HUF), BANGALORE

In the result, the appeal by the Revenue is dismissed and the cross objection of the Assessee is also dismissed as not requiring adjudication

ITA 1074/BANG/2014[2006-07]Status: DisposedITAT Bangalore30 Jul 2015AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz Assessment Year : 2006-07

For Appellant: Shri G.R. Reddy, CIT-I (DR)For Respondent: Shri P. Dinesh, Advocate

Section 10(38)Section 143(3)Section 147Section 148

reassessment proceedings were initiated for disallowing the claim for exemption u/s.10(38) of the Act viz., on the long term

M/S. UNITED BREWERIES LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-7(1)(1), BENGALURU

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

ITA 1020/BANG/2023[2020-21]Status: DisposedITAT Bangalore31 Jan 2024AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri K R Vasudevan &

Section 143(3)Section 147Section 148

reassessment was subsequently completed on 22.05.2019 by disallowing expenses of Rs.27,07,39,409/- in the hands of the assessee

M/S. INCAP CONTRACT MANUFACTURING SERVICES PRIVATE LIMITED,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the assessee's appeal is partly allowed

ITA 32/BANG/2017[2008-09]Status: DisposedITAT Bangalore03 Jan 2020AY 2008-09

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri Chavali Narayan, C.AFor Respondent: Smt. R. Premi, JCIT (D.R)

disallowance by the Assessing Officer in the reassessment proceedings on the issue of depreciation on goodwill and further this disputed

DCIT vs. M/S MINITECHS AEROTOOLS PVT. LTD.,,

In the result, the appeal by the Revenue is dismissed

ITA 1228/BANG/2013[2007-08]Status: DisposedITAT Bangalore26 May 2015AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2007-08

For Appellant: Shri P. Dhivahar, Jt. CIT (DR)For Respondent: Shri S. Venkatesan, CA

Section 133ASection 143(1)Section 147Section 148Section 271(1)(c)

disallowance in calculation of long term capital gain + Rs.17,59,087 out of labour charges claimed as expenses in computing business income. In all, a sum of Rs.2,46,17,169 was brought to tax. Page 4 of 12 6. In respect of long term capital gain brought to tax in the reassessment