MRS.NANJAIAH NAGAMANI,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, BANGALORE

In the result, the assessee's appeal for Assessment Year 2008-09 is allowed

Bench: Shri Rajpal Yadav & Shri Jason P. Boaz

Section 271(1)(c) of the Act vide order dt.29.4.2011 @ 100% of the tax sought to be evaded in respect of both of the above additions / disallowances

SIMPLEX TMC PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1),BENGALURU, BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

disallowed and added to the income of the assessee as Long Term Capital Gains. The AO further held that as the assessee had not offered the amount of Rs. 5,00,000/- as income, the undisclosed income is covered by provision of clause(b) Simplex TMC Pvt. Ltd., Bangalore Page 4 of 17 of Section 271AAB

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)

disallowance made by the Learned AO under Section\n14A without recording the satisfaction is bad and invalid.\n7.\nBased on the above submissions, it is humbly prayed that the\nimpugned order for AY 2017-18 may be quashed.\n Assessment Years 2018-19 to 2020-21:\n1.\nIt is submitted that the Assessee's Appeal in ITA Nos.645

M/S GOGGA GURUSHANTHIAH & BROS.,HOSPET vs. ACIT, BELLARY

In the result, the assessee’s appeal for Assessment Year 2007-08 is allowed

Bench: Shri N. V. Vasudevan & Shri Jason P. Boazassessment Years : 2007-08 M/S. Gogga Gurushantiah Vs. Assistant Commissioner Of & Brothers, Income-Tax, P. No. 4, Mine Owners & Circle – I, Mineral Grinders Nehru Co-Op Bellary. Colony, Hospet. Pan : Aacfg 6895 M Appellant Respondent

section 271(1)(c) of the Act for Assessment Year 2007-08, the assessee has filed this appeal wherein it has raised the following grounds: 1. The learned Commissioner of Income-tax (Appeal) is not justified is up holding the proposition of The Assessing Officer in levy of Penalty U/s 271(1)( c) for AY 2007-08 2. The learned

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

disallowance made by the Learned AO under Section\n14A without recording the satisfaction is bad and invalid.\n7.\nBased on the above submissions, it is humbly prayed that the\nimpugned order for AY 2017-18 may be quashed.\n Assessment Years 2018-19 to 2020-21:\n1.\nIt is submitted that the Assessee's Appeal

R.AJITH ,MYSORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), MYSORE

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

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

Section 271(1)(B), which reads as under: "271(1)(B) Where any amount is added or disallowed in computing

SHRI. K. RAMASWAMY,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, MYSORE

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

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

Section 271(1)(B), which reads as under: "271(1)(B) Where any amount is added or disallowed in computing

SHRI. AJITH R,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, MYSORE

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

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

Section 271(1)(B), which reads as under: "271(1)(B) Where any amount is added or disallowed in computing

SHRI. K. RAMASWAMY,,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, MYSORE

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

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

Section 271(1)(B), which reads as under: "271(1)(B) Where any amount is added or disallowed in computing

SHRI. K. RAMASWAMY,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE--2(1),, MYSORE

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

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

Section 271(1)(B), which reads as under: "271(1)(B) Where any amount is added or disallowed in computing

SHRI. AJITH R,,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, MYSORE

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

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

Section 271(1)(B), which reads as under: "271(1)(B) Where any amount is added or disallowed in computing

K RAMASWAMY ,MYSORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1), MYSORE

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

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

Section 271(1)(B), which reads as under: "271(1)(B) Where any amount is added or disallowed in computing

K.RAMASWAMY ,MYSORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), MYSORE

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

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

Section 271(1)(B), which reads as under: "271(1)(B) Where any amount is added or disallowed in computing

TECNOTREE CONVERGENCE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2009-10

disallowed the claim of the assessee and levied penalty under Section 271(1)(c) of the Act. The assessee had demonstrated

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE vs. SANTOSH SHIVAJI LAD, BANGALORE

In the result, the appeal of the Revenue is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2013-14

disallowed deduction on plea that assessee was disentitled to claim double deduction of depreciation as well as deduction under section 24 and made addition to its income. The AO also imposed penalty under section 271

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

disallowance made by the Learned AO under Section\n14A without recording the satisfaction is bad and invalid.\n\n7.\nBased on the above submissions, it is humbly prayed that the\nimpugned order for AY 2017-18 may be quashed.\n\n Assessment Years 2018-19 to 2020-21:\n\n1.\nIt is submitted that the Assessee's Appeal

R G PATIL & COMPANY,HAVERI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI

In the result, these 2 appeals of the assessee in ITA Nos

Bench: Shri George George K & Shri Laxmi Prasad Sahu

section 271(1)(c) of the Act, not to levy penalty and the assessing officer ought to have exercised his discretion judiciously and ought not to have imposed penalty in a mechanical manner, on the facts and circumstances of the case. 3. Without prejudice, the authorities below failed to appreciate that the returned income was accepted and there were

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE vs. M/S TECNOTREE CONVERGENCE LTD , GURGAON

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

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

disallow export commission expense paid to non-resident parties under section 40(a)(i) of the Act without appreciating that such payments were not taxable in India. Levy of interest under section 234B of the Act On the facts and circumstances of the case, the Ld. CIT(A) has 4. erred in upholding the levy of interest under section 234B

TECNOTREE CONVERGENCE LT D,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

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

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

disallow export commission expense paid to non-resident parties under section 40(a)(i) of the Act without appreciating that such payments were not taxable in India. Levy of interest under section 234B of the Act On the facts and circumstances of the case, the Ld. CIT(A) has 4. erred in upholding the levy of interest under section 234B