INTACT DEVELOPERS PRIVATE LIMITED ,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

section 144 of the Act. It is immaterial whether the AO has passed the order u/s. 143(3) or 144 of the Act, when there is a return and the AO wanted to disallow

INTACT DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

section 144 of the Act. It is immaterial whether the AO has passed the order u/s. 143(3) or 144 of the Act, when there is a return and the AO wanted to disallow

INTACT DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

Accordingly, the appeals of the assessee for the AY 2015-16\nto AY 2017-18 are allowed

section 144\nof the Act. It is immaterial whether the AO has passed the order\nu/s.143(3) or 144 of the Act, when there is a return and the AO\nwanted to disallow

M/S HONEYWELL TECHNOLOGY SOLUTIONS LAB PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

Bench: Shri Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2013-14

144/- under section 40(a)(i) of the Act for failure to deduct tax at source under section 195 of the Act. Further, it is evident, the aforesaid disallowance

DCIT, CENTRAL CIRCLE-1(3), BAENGALURU vs. LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

144 read with section 153D of the act under the impugned order on the ground that: - A) the learned assessing officer has not discharged the burden of proving that there is a valid initiation of proceedings under section 153C to assume valid the jurisdiction to make an assessment under section 153C of the act. ITA Nos.410-412-169-170- CO 6/Bang/2024 Page

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3) , BENGALURU

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

144 read with section 153D of the act under the impugned order on the ground that: - A) the learned assessing officer has not discharged the burden of proving that there is a valid initiation of proceedings under section 153C to assume valid the jurisdiction to make an assessment under section 153C of the act. ITA Nos.410-412-169-170- CO 6/Bang/2024 Page

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3) , BENGALURU

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

144 read with section 153D of the act under the impugned order on the ground that: - A) the learned assessing officer has not discharged the burden of proving that there is a valid initiation of proceedings under section 153C to assume valid the jurisdiction to make an assessment under section 153C of the act. ITA Nos.410-412-169-170- CO 6/Bang/2024 Page

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

144 read with section 153D of the act under the impugned order on the ground that: - A) the learned assessing officer has not discharged the burden of proving that there is a valid initiation of proceedings under section 153C to assume valid the jurisdiction to make an assessment under section 153C of the act. ITA Nos.410-412-169-170- CO 6/Bang/2024 Page

TEJAS NETWORKS LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

disallowance made under section 14A read with Rule 8D a sum of Rs.1,92,74,539/- in the normal computation cannot be added back while computing book profits under section 115JB of the Act the assessee submits that the amount of calculation is not correct. The correct amount is mentioned in the order passed under section

DCIT, BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

disallowance made under section 14A read with Rule 8D a sum of Rs.1,92,74,539/- in the normal computation cannot be added back while computing book profits under section 115JB of the Act the assessee submits that the amount of calculation is not correct. The correct amount is mentioned in the order passed under section

ASST.C.I.T., BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

disallowance made under section 14A read with Rule 8D a sum of Rs.1,92,74,539/- in the normal computation cannot be added back while computing book profits under section 115JB of the Act the assessee submits that the amount of calculation is not correct. The correct amount is mentioned in the order passed under section

M/S. TEJAS NETWORKS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, LTU, CIRCLE-1, BENGALURU

In the result, the appeals filed by the revenue in IT(TP)A No

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

disallowance made under section 14A read with Rule 8D a sum of Rs.1,92,74,539/- in the normal computation cannot be added back while computing book profits under section 115JB of the Act the assessee submits that the amount of calculation is not correct. The correct amount is mentioned in the order passed under section

M/S TEJATS NETWORKS LIMITED ,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL , BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

disallowance made under section 14A read with Rule 8D a sum of Rs.1,92,74,539/- in the normal computation cannot be added back while computing book profits under section 115JB of the Act the assessee submits that the amount of calculation is not correct. The correct amount is mentioned in the order passed under section

TEJAS NETWORKS LIMITED,BANGALORE vs. ASST.C.I.T., BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

disallowance made under section 14A read with Rule 8D a sum of Rs.1,92,74,539/- in the normal computation cannot be added back while computing book profits under section 115JB of the Act the assessee submits that the amount of calculation is not correct. The correct amount is mentioned in the order passed under section

DCIT, BANGALORE vs. M/S TEJAS NETWORKS LIMITED, BANGALORE

In the result, the appeals filed by the revenue in IT(TP)A No

Bench: Shri Chandra Poojari & Shri George George K.It(Tp)A Nos.296/Bang/2015 Assessment Year: 2010-11 M/S. Tejas Networks Ltd. Plot No.25, 5Th Floor Jp Software Park Acit, Circle-1, Ltu Vs. Electronic City, Phase I Bangalore Bangalore 560 100

disallowance made under section 14A read with Rule 8D a sum of Rs.1,92,74,539/- in the normal computation cannot be added back while computing book profits under section 115JB of the Act the assessee submits that the amount of calculation is not correct. The correct amount is mentioned in the order passed under section

M/S HONEYWELL TECHNOLOGY SOLUTIONS LAB PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

Bench: Shri N.V. Vasudevan & Shri Laxmi Prasad Sahuassessment Year : 2012-13

144/- under section 40(a)(i) of the Act for failure to deduct tax at source under section 195 of the Act. Further, it is evident, the aforesaid disallowance

M/S. THE HIMALAYA DRUG COMPANY,BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX, BANGALORE

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

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

144-C.” The facts prevailing in the above said case is totally different from the facts available in the case before us. In the instant case, there is no dispute that the assessing officer has consciously passed the draft assessment order by correctly mentioning that the same is passed u/s 143(3) r.w.s 144C of the Act. The assessee

DCIT, CENTRAL CIRCLE-1(3), BENGALURU vs. LATE SHRI MAHABIR PRASAD (LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

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

144 read with section 153D\nof the act under the impugned order on the ground that: -\nA) the learned assessing officer has not discharged the\nburden of proving that there is a valid initiation of\nproceedings under section 153C to assume valid the\njurisdiction to make an assessment under section 153C\nof the act.\nPage 24 of 40\nITA Nos.410-412-169-170-

SMT. LIZY GEORGE,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 7(1), BANGALORE

In the result, the appeal of the assessee is partly allowed

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2005-06

disallowance and the revenue has not brought on any decision of any High court to the contrary before the honorable Supreme court. The relevant arguments are reproduced below”- The appellant/assessee in the present civil appeal has reiterated the argument that the Officer, having made the addition under Section 144