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

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

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

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

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

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

271(1), which provides as follows : "(b) the due date for filing the return of income for such previous year has expired but the assessee has not filed the return ;" 6. The aforesaid clause, we are inclined to think, is not applicable to the case of the assessee for the simple reason that it is not the case

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

b) of Sec.275 (1A) and sec.275(1)(a) prohibit passing an order imposing the penalty after the expiry of six months from the end of the month in which the order of the ITAT is received by the Principal Commissioner of Income Tax. He submitted that he Appellate order has been passed by the Income Tax Appellate Tribunal C Bench

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

B ” BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER I.T.A. No.1198/Bang/2014 (Assessment Year : 2008-09) Mrs. Nanjaiah Nagamani, Prop. Deepthi Kiran Travels, 408, 4th G Main, 2nd Block, HRBR Layout, II Block, Bangalore-560 043. …. Appellant PAN ABMPN 7786P Vs. Asst. Commissioner of Income Tax, Circle 6(1), Bangalore. ….. Respondent. Appellant By : Shri V. Srinivasan

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

SMT NAGAMANI K T,BANGALORE vs. INCOME TAX OFFICER, WARD-6(2), BANGALORE

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

Bench: Shri Rajpal Yadav & Shri Jason P. Boaz

disallowance of Rs.48,672 under Section 40A(3) of the Act. While passing the order of assessment, the Assessing Officer simultaneously initiated penalty proceedings under Section 271(1)(c) of the Act by issue of notice under Section 274 rws 271 of the Act dt.18.12.2009. 2.2 From the details on record, it transpires that in the course of survey proceedings

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

B-Block, 6th Floor, Bangalore. Level 07, Bagmane TRIDIB, 6th Floor, Bagmane Tech Park, C V Raman Nagar, Byrasandra, Bangalore – 560 093. PAN: AAACL 7345L APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan, Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 11.08.2021 Date of Pronouncement : 11.08.2021 O R D E R Per Chandra Poojari, Accountant Member

SHRI. MUNINAGA REDDY,BANGALORE vs. ACIT, BANGALORE

In the result, the assessee's appeal for A

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

B Main, 4th Cross, Circle 6(1), Banglaore. 3rd Block, Kalyan Nagar, Bangalore-560 043 PAN AFLPR 5736E Appellant Respondent. Appellant By : Shri P. Dinesh, Advocate. Respondent By : Dr. P.K. Srihari, Addl. CIT. Date of Hearing : 24.10.2014. Date of Pronouncement : 13.1.2015. O R D E R Per Shri Jason P. Boaz, A.M. : These two appeals by the assessee, are directed

M. VEERABHADRAIAH,BANGALORE vs. ITO, BANGALORE

In the result, the assessee's appeals for A

disallowed in computing the total income of such person as a result thereof shall, for the purposes of clause (c) of this sub-section be deemed to represent the income in respect of which particulars have been concealed. Explanation 3 : Where any person, fails, without reasonable cause, to furnish within the period specified in sub-section (1) of section

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

disallowances and accepted the same. 6. Any other grounds that may be urged at the time of appeal may kindly be treated as grounds of appeal. Page 3 of 14 3.2 Vide letter dated 09.07.2019, the assessee filed an application for admission of the following additional ground along with submissions in this regard which are extracted hereunder:- Page

DCIT vs. SRI. P. SUBRAMANI,

In the result, Revenue’s appeal for Assessment Year 2006-07 is dismissed

Bench: Shri Rajpal Yadav & Shri Jason P. Boaz

B ” BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER I.T.A. No.96/Bang/2014 (Assessment Year : 2006-07) Dy. Commissioner of Income Tax, Circle 7(1), Bangalore. …. Appellant Vs. Shri P. Subramani, No.317, Sai Sannidhi Layout, Kadugodi, Bangalore-560 067. ….. Respondent. Appellant By : Dr. P.K. Srihari, Addl. CIT (D.R.) Respondent By : Shri Narendra Sharma, Advocate. Date of Hearing

M/S SYNDICATE BANK ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS) RANGE-3 , BANGALORE

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

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazin Ita Nos. A.Y. Appellant(S) Vs. Respondent 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3Rd Block, Rajajinagar, Bangalore – 560 010. Tan : Blrs 00880 F Pan: Aaccs 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12Th Main Road, Commissioner Of 3Rd Block, Jayanagar, Income Tax (Tds), Bangalore-560 011. Tan : Blrs 16148 G Range 3, Pan: Aaccs 4699E Bangalore. 711/Bang/2019 2011-12 Syndicate Bank, 2013-14 Bit Branch, K.R. Road,V V Puram, Bangalore-560 004. Tan : Blrs 16186 C Pan: Aaccs 4699E 712/Bang/2019 2011-12 Syndicate Bank, Vijaya College Br., R V Road, Basavangudi Bangalore – 560 004. Tan : Blrs 15334 E Pan: Aaccs 4699E

B, in which event, no penalty shall be imposable. Therefore the order passed by the Tribunal and the appellate Commissioner is valid and legal and do not suffer from any legal infirmity which calls for interference. Accordingly the substantial question of law framed is answered in favour of the assessee and against the Revenue." (emphasis supplied) 9. In the present