SRI. REDDY VEERANNA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU

Bench: Shri Chandra Poojari & Smt. Beena Pillai

139 of the Act. This ground of the assessees is allowed. 7. Next common ground No.6 in the three appeals i.e. ITA No.1145/Bang/2022 for the AY 2010-11 & ITA No.1112/Bang/2022 for the AY 2012-13 in the case of Shri Reddy Veeranna and in ITA No.1111/Bang/2022 for the AY 2015-16 in the case of Smt. Reddy Sangeetha is with

SMT. REDDY SANGEETHA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU

Bench: Shri Chandra Poojari & Smt. Beena Pillai

139 of the Act. This ground of the assessees is allowed. 7. Next common ground No.6 in the three appeals i.e. ITA No.1145/Bang/2022 for the AY 2010-11 & ITA No.1112/Bang/2022 for the AY 2012-13 in the case of Shri Reddy Veeranna and in ITA No.1111/Bang/2022 for the AY 2015-16 in the case of Smt. Reddy Sangeetha is with

SRI. REDDY VEERANNA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU

Bench: Shri Chandra Poojari & Smt. Beena Pillai

139 of the Act. This ground of the assessees is allowed. 7. Next common ground No.6 in the three appeals i.e. ITA No.1145/Bang/2022 for the AY 2010-11 & ITA No.1112/Bang/2022 for the AY 2012-13 in the case of Shri Reddy Veeranna and in ITA No.1111/Bang/2022 for the AY 2015-16 in the case of Smt. Reddy Sangeetha is with

SRI. REDDY VEERANNA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU

Bench: Shri Chandra Poojari & Smt. Beena Pillai

139 of the Act. This ground of the assessees is allowed. 7. Next common ground No.6 in the three appeals i.e. ITA No.1145/Bang/2022 for the AY 2010-11 & ITA No.1112/Bang/2022 for the AY 2012-13 in the case of Shri Reddy Veeranna and in ITA No.1111/Bang/2022 for the AY 2015-16 in the case of Smt. Reddy Sangeetha is with

SRI. REDDY VEERANNA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU

Bench: Shri Chandra Poojari & Smt. Beena Pillai

139 of the Act. This ground of the assessees is allowed. 7. Next common ground No.6 in the three appeals i.e. ITA No.1145/Bang/2022 for the AY 2010-11 & ITA No.1112/Bang/2022 for the AY 2012-13 in the case of Shri Reddy Veeranna and in ITA No.1111/Bang/2022 for the AY 2015-16 in the case of Smt. Reddy Sangeetha is with

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

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

139(1)\nand no notice under section\n139(2) was served upon\nhim. However, he filed\nreturns under section\n139(4). After a period of\nabout four years, he filed\nrevised\nreturns.\nThe\nAssessing Officer did not\ncomplete the assessments\nbefore the expiry of four\nyears from the end of the\n assessment years.\nThus, the facts of the case

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

139(1)\nand no notice under section\n139(2) was served upon\nhim. However, he filed\nreturns under section\n139(4). After a period of\nabout four years, he filed\nrevised\nreturns.\nThe\nAssessing Officer did not\ncomplete the assessments\nbefore the expiry of four\nyears from the end of the\n assessment years.\nThus, the facts of the case

SRI. KALABHAIRAWESHWARA MULTI-PURPOSE CO-OP SOCIETY LTD., ,CHIKKAMAGALURU vs. INCOME TAX OFFICER, WARD-1, , CHIKKAMAGALURU

In the result, appeal filed by the assessee is dismissed

Bench: Shri George George K & Ms. Padmavathi. Sr Assessment Year : 2018-19 Sri Kalabhairaveshwara Multi-Purpose Co- Vs. Ito, Operative Society Ltd., Ward Officer, K. M. Road,Chikmagalur District Office Ward – 1, S. O. 577 101, Karnataka. Chikmagaluru. Pan : Aapas 3058 L Appellant Respondent Assessee By : Shri. Mahesh R. Uppin, Advocate Revenue By : Ms. Neha Sahay, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 16.10.2024 Date Of Pronouncement : 17.10.2024

disallowance of deduction claimed under section 80P of the Act, amounting to Rs.15,00,698/-, assessee filed appeal before the First Appellate Authority. The CIT(A) dismissed the appeal of the assessee. The CIT(A) held that assessee has not filed its return of income within the due date prescribed under section 139

M/S. GARUDA SECURITY SERVICES,BANGALORE vs. ITO, WARD-5(2)(1), BANGALORE

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

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1051 & 1052/Bang/2022 Assessment Year: 2018-19 & 2019-20

disallowance of deduction claimed under sections 10AA, 80- IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1) of section 139

M/S. GARUDA SECURITY SERVICES,BANGALORE vs. ITO, WARD-5(2)(1), BANGALORE

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

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1051 & 1052/Bang/2022 Assessment Year: 2018-19 & 2019-20

disallowance of deduction claimed under sections 10AA, 80- IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if the return is furnished beyond the due date specified under sub-section (1) of section 139

CHIKKAMUDNOOR MILK PRODUCERS CO-OPERATIVE SOCIETY LIMITED, ,CHIKKAMUDNOOR vs. INCOME TAX OFFICER, WARD-1 , PUTTUR

In the result appeal of the assessee is dismissed

Bench: Shri Prashant Maharishiassessment Year : 2019-20

disallowance of such a claim during automated processing under Section 143(1) would specifically fall Page 6 of 14 under Section 143(1)(a)(v), a provision introduced to address this issue. c) Further , sixth proviso to Section 139

KEDAMBADI MILK PRODUCERS CO-OPERATIVE WOMEN SOCIETY LIMITED,KEDAMBADI vs. INCOME TAX OFFICER WARD 1 PUTTUR, PUTTUR

In the result appeal of the assessee is dismissed

Bench: Shri Prashant Maharishiassessment Year : 2019-20

disallowance of such a claim during automated processing under Section 143(1) would specifically fall Page 6 of 14 under Section 143(1)(a)(v), a provision introduced to address this issue. c) Further , sixth proviso to Section 139

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED ,MANGALURU vs. ASSISTANT COMMISIONER OF INCOME TAX, CIRCLE - 2(1) , MANGALURU

Bench: Shri Laxmi Prasad Sahu\Nand\Nshri Soundararajan K.\Nita Nos.642 To 645/Bang/2024\N Assessment Years : 2017-18 To\N2020-21\Nm/S. Bharat Beedi Works\Nprivate Limited,\Ngolden Jubilee Building,\Nbharath Bagh,\Nkadri Road,\Nmangaluru – 575 002.\Npan: Aaacb9001B\Nappellant\Nassessee By\Nrevenue By\N: Shri Chythanya .K, Sr.\Nadvocate\N: Shri E. Shridhar, Cit-Dr\Ndate Of Hearing\Ndate Of Pronouncement\Norder\Nper Bench\Nthese Are The Appeals Filed By The Assessee Challenging The Orders Of\Nthe Ld.Cit(A) -2, Panaji Dated 30/01/2024 In Respect Of The A.Ys.2017-18,\N2018-19, 2019-20 & 2020-21. The Grounds Raised By The Assessee For\Neach Of The Assessment Years Are Extracted Hereunder For The Sack Of\Nconvenience.\Npage 2 Of 74\Nita Nos.642 To 645/Bang/2024\N Assessment Year 2017-18:\N“1. The Impugned Orders Of The Lower Authorities Are Not\Njustified In Law & On The Facts & Circumstances Of The\Ncase.\N2. The Impugned Assessment Proceedings & The\Nimpugned Assessment Order Under Section 143(3) Dated\N29.11.2021 Are Bad & Non-Est Since The Notice Under\Nsection 143(2) Dated 13.08.2018 Was Issued Without\Naffixing Any Signature Either Manually Or Digitally.\N3. Without Prejudice To The Above, Impugned Assessment\Nproceedings & The Impugned Assessment Order Under\Nsection 143(3) Dated 29.11.2021 Are Bad & Non-Est\Nbeing Based On The Notice Under Section 143(2) Dated\N13.08.2018 Which Is Vague, Without Of Application Of Mind\Nand Contrary To Section 143(2) & Applicable Board\Ncirculars & Instructions.\N4. As Regards Disallowance Under Section 14A U/S Rule\N8D(2)(Ii):\N4.

disallowance under Section 14A can be made\ntowards the interest expenditure where the Appellant's\ninterest-free funds exceed its interest-free investments.\nFor the above Grounds and for such other Grounds which\nmay be allowed by the Honourable Members to be urged\nat the time of hearing, it is prayed that the aforesaid\nappeal be allowed.”\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

139(1)\nand no notice under section\n139(2) was served upon\nhim. However, he filed\nreturns under section\n139(4). After a period of\nabout four years, he filed\nrevised\nreturns.\nThe\nAssessing Officer did not\ncomplete the assessments\nbefore the expiry of four\nyears from the end of the\n assessment years.\n\nThus, the facts

M/S INFOSYS LTD ,BANGALOR E vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

Section 139; (ii)has taken into account such sum far computing income in such returns of income; and (iii)has Paid the tax due on the income declared by him in such return of income, IT(TP)A No.735/Bang/2018 & M/s. Infosys Limited, Bangalore Page 22 of 85 and the person furnishes a certificate to this effect from an accountant

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LIMITED , BANGALORE

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

Section 139; (ii)has taken into account such sum far computing income in such returns of income; and (iii)has Paid the tax due on the income declared by him in such return of income, IT(TP)A No.735/Bang/2018 & M/s. Infosys Limited, Bangalore Page 22 of 85 and the person furnishes a certificate to this effect from an accountant

GOBINDRAM CHANDRAMANI VIVEK,BANGALORE vs. INCOME TAX OFFICER - WARD 1(1), BANGALORE, BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes, in the manner indicated in this order

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

139(4), declaring total income of Rs. 8,32,830/-. The return of income was selected for framing scrutiny assessment by Revenue under CASS. Statuary notices under section 143(2) and 142(1) were issued by the AO, during the course of assessment proceedings. 3.2 There are three issues arising in this appeal , raised by the assessee vide grounds

SRI SOWRABHA MAHILA PATTINA SAHAKARA SANGHA ,TUMKUR vs. INCOME TAX OFFICER, WARD-1, TIPTUR

The appeals are dismissed, however

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2019-20

disallowance of such a claim during ) automated processing under Section Page 9 of 20 143(1) would specifically fall under Section 143(1)(a)(v), a provision introduced to address this issue. c.) Further, sixth proviso to Section 139

ARATHI VINAY PATIL ,BANGALORE vs. INCOME TAX OFFICER, WARD-4(3)(4), BENGALURU

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2019-20

disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes" (which includes deduction under section 80P of the Act), can be made if the return is furnished beyond the due date specified under sub-section (1) of section 139