KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD,BANGALORE vs. DEPUTY COMMISSIONER INCOME TAX, EXEMPTIONS, CIRCLE-1, , BANGALORE

In the result, the grounds raised by the assessee in both the appeals\nare allowed except the limitation ground

234A and 234B is not leviable. The\nappellant denies its liability to pay interest under section\n234A and 234B.\n8. Prayer\n8.1. In view of the above and other grounds to be adduced\nat the time of hearing, the appellant prays that the orders\npassed under section 250 of the Act by the learned CIT(A),\nNFAC to the extent

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

disallowing a sum of Rs.8,94,000/- under section 69 of the income Tax Act, 1961 (the Act) under the facts and circumstances of the case. b) The authorities below failed to appreciate that the investment in ITA Nos. 389 to 394/Bang/2018 Page 2 of 15 immovable properties was made out of the past savings of the appellant and therefore

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

disallowing a sum of Rs.8,94,000/- under section 69 of the income Tax Act, 1961 (the Act) under the facts and circumstances of the case. b) The authorities below failed to appreciate that the investment in ITA Nos. 389 to 394/Bang/2018 Page 2 of 15 immovable properties was made out of the past savings of the appellant and therefore

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

disallowing a sum of Rs.8,94,000/- under section 69 of the income Tax Act, 1961 (the Act) under the facts and circumstances of the case. b) The authorities below failed to appreciate that the investment in ITA Nos. 389 to 394/Bang/2018 Page 2 of 15 immovable properties was made out of the past savings of the appellant and therefore

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

disallowing a sum of Rs.8,94,000/- under section 69 of the income Tax Act, 1961 (the Act) under the facts and circumstances of the case. b) The authorities below failed to appreciate that the investment in ITA Nos. 389 to 394/Bang/2018 Page 2 of 15 immovable properties was made out of the past savings of the appellant and therefore

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

disallowing a sum of Rs.8,94,000/- under section 69 of the income Tax Act, 1961 (the Act) under the facts and circumstances of the case. b) The authorities below failed to appreciate that the investment in ITA Nos. 389 to 394/Bang/2018 Page 2 of 15 immovable properties was made out of the past savings of the appellant and therefore

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

disallowing a sum of Rs.8,94,000/- under section 69 of the income Tax Act, 1961 (the Act) under the facts and circumstances of the case. b) The authorities below failed to appreciate that the investment in ITA Nos. 389 to 394/Bang/2018 Page 2 of 15 immovable properties was made out of the past savings of the appellant and therefore

TOYOTA BOSHOKU AUTOMOTIVE INDIA PRIVATE LIMITED,BIDADI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT OR THE DCIT, CIRCLE - 7(1)(1), KORAMANGALA

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

234A and 234B is consequential in nature and dependent on the outcome of the assessment which is under appeal. Hence, this ground is also dismissed as infructuous. 4. The issue raised in Ground No. 31 pertains to the initiation of penalty proceedings under section 270A of the Income Tax Act. As this matter is premature at this stage

BHARAT MINE AND MINERALS,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals of Revenue for Assessment Years 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

sections 234A, 234B & 234C of the Act. 27. For the above and other grounds and reasons which may be submitted during the course of hearing of this appeal, the assessee requests that the appeal be allowed as prayed and justice be rendered.” 3.1.2 Assessment Year : 2009-10. 1. “ That the order of the authorities below

M/S. PEAK XV PARTNERS ADVISORS PRIVATE LIMITED, ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE

In the result, both the appeals of the assessee are allowed

disallowed under Section 37, can be eligible for deduction under Section 80G if the conditions are met. The Tribunal also clarified the validity of approvals under Section 80G based on CBDT circulars. The issue of eligibility and quantum of deduction was remitted back to the AO.", "result": "Partly Allowed", "sections": [ "80G", "37(1)", "135", "143(3)", "250", "234A

ARROW ELECTRONICS INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

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

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2020-21

234A, section 234B and section 234C. The Appellant submits that each of the above grounds/ sub-grounds are independent and without prejudice to one another. The Appellant craves leave to add, alter, vary, omit, substitute, or amend the above grounds of appeal, at any time before or at the time of hearing, of the appeal, so as to enable

DINESH KUMAR SINGHI,BANGALORE vs. DCIT, BANGALORE

In the result, the assessee's appeal for Assessment Year 2011-12 is partly allowed

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

section 234D. 19. No opportunity has been given before levy of interest u/s 234A & u/s 234B of the I T Act. 20. Without prejudice to the appellant’s right of seeking waiver before appropriate authority, the appellant begs for consequential relief in the levy of interest u/s 234A & u/s 234B of the Act. 21. The levy of interest u/s 234D

M/S HINDUSTAN AERONAUTICS LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

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

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

section 234A and 234B of the Act. 9. That the Appellant craves leave to add to and /or to alter, amend, rescind, modify the grounds herein above or produce further documents before or at the time of hearing of this appeal.” Ground Nos.2(a) and 2(b) (Disallowance

M/S HINDUSTAN AERONAUTICS LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

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

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

section 234A and 234B of the Act. 9. That the Appellant craves leave to add to and /or to alter, amend, rescind, modify the grounds herein above or produce further documents before or at the time of hearing of this appeal.” Ground Nos.2(a) and 2(b) (Disallowance

M/S HINDUSTAN AERONAUTICS LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

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

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

section 234A and 234B of the Act. 9. That the Appellant craves leave to add to and /or to alter, amend, rescind, modify the grounds herein above or produce further documents before or at the time of hearing of this appeal.” Ground Nos.2(a) and 2(b) (Disallowance

M/S HINDUSTAN AERONAUTICS LTD ,BANGALORE vs. DEPUTY COMMISSIONER INCOME TAX CIRCLE-3(1)(2), BANGALORE

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

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

section 234A and 234B of the Act. 9. That the Appellant craves leave to add to and /or to alter, amend, rescind, modify the grounds herein above or produce further documents before or at the time of hearing of this appeal.” Ground Nos.2(a) and 2(b) (Disallowance

M/S HINDUSTAN AERONAUTICS LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

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

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

section 234A and 234B of the Act. 9. That the Appellant craves leave to add to and /or to alter, amend, rescind, modify the grounds herein above or produce further documents before or at the time of hearing of this appeal.” Ground Nos.2(a) and 2(b) (Disallowance

M/S HINDUSTAN AERONAUTICS LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

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

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

section 234A and 234B of the Act. 9. That the Appellant craves leave to add to and /or to alter, amend, rescind, modify the grounds herein above or produce further documents before or at the time of hearing of this appeal.” Ground Nos.2(a) and 2(b) (Disallowance