DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

In the result, all the COs by assessee in CO\nNos

disallowance under section 14A can be made, citing a High Court ruling. The Tribunal also addressed issues related to additional depreciation and the scope of section 153A in cases of search.", "result": "Allowed", "sections": [ "14A", "8D", "132", "148", "153A", "143(3)", "154", "234B", "234D", "32(1)(iia)", "2(29A

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

In the result, all the COs by assessee in CO\nNos

disallowance by the AO was not warranted, following prior High Court and Tribunal decisions. The cross-objections challenging the reopening of assessment were dismissed based on a binding High Court decision.", "result": "Allowed", "sections": [ "14A", "8D", "132", "148", "153A", "143(3)", "154", "234B", "234D", "147", "32(1)(iia)", "2(29A

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

In the result, all the COs by assessee in CO\nNos

disallowance u/s 14A of the Act, which was\nnot the reason for assessment at all as such, reopening therefore is\nnot sustainable. He relied on the judgement of Hon'ble Bombay\nHigh Court in the case of CIT Vs. Jet Airways 331 ITR 230.\nHowever, we find that there is a binding decision of jurisdictional\nHigh Court in the case

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BANGALORE vs. COFFEE DAY GLOBAL LIMITED, BANGALORE

In the result, all the COs by assessee in CO\nNos

disallowance u/s 14A of the Act, which was\nnot the reason for assessment at all as such, reopening therefore is\nnot sustainable. He relied on the judgement of Hon'ble Bombay\nHigh Court in the case of CIT Vs. Jet Airways 331 ITR 230.\nHowever, we find that there is a binding decision of jurisdictional\nHigh Court in the case

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

disallowance u/s 14A of the Act, which was\nnot the reason for assessment at all as such, reopening therefore is\nnot sustainable. He relied on the judgement of Hon'ble Bombay\nHigh Court in the case of CIT Vs. Jet Airways 331 ITR 230.\nHowever, we find that there is a binding decision of jurisdictional\nHigh Court in the case

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

In the result, all the COs by assessee in CO\nNos

disallowance u/s 14A of the Act, which was\nnot the reason for assessment at all as such, reopening therefore is\nnot sustainable. He relied on the judgement of Hon'ble Bombay\nHigh Court in the case of CIT Vs. Jet Airways 331 ITR 230.\nHowever, we find that there is a binding decision of jurisdictional\nHigh Court in the case

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

In the result, all the COs by assessee in CO

Bench: Shri Chandra Poojari & Smt. Beena Pillai

disallowance u/s 14A of the Act, which was not the reason for assessment at all as such, reopening therefore is not sustainable. He relied on the judgement of Hon’ble Bombay High Court in the case of CIT Vs. Jet Airways 331 ITR 230. However, we find that there is a binding decision of jurisdictional High Court in the case

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BANGALORE vs. COFFEE DAY ENTERPRISES, BENGALURU

In the result, all the COs by assessee in CO

Bench: Shri Chandra Poojari & Smt. Beena Pillai

disallowance u/s 14A of the Act, which was not the reason for assessment at all as such, reopening therefore is not sustainable. He relied on the judgement of Hon’ble Bombay High Court in the case of CIT Vs. Jet Airways 331 ITR 230. However, we find that there is a binding decision of jurisdictional High Court in the case

DEPUTY COMMISSIONER OF INCOME-TAX, , BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

In the result, all the COs by assessee in CO

Bench: Shri Chandra Poojari & Smt. Beena Pillai

disallowance u/s 14A of the Act, which was not the reason for assessment at all as such, reopening therefore is not sustainable. He relied on the judgement of Hon’ble Bombay High Court in the case of CIT Vs. Jet Airways 331 ITR 230. However, we find that there is a binding decision of jurisdictional High Court in the case

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BANGALORE

In the result, all the COs by assessee in CO

Bench: Shri Chandra Poojari & Smt. Beena Pillai

disallowance u/s 14A of the Act, which was not the reason for assessment at all as such, reopening therefore is not sustainable. He relied on the judgement of Hon’ble Bombay High Court in the case of CIT Vs. Jet Airways 331 ITR 230. However, we find that there is a binding decision of jurisdictional High Court in the case

SRI. CHANNAKESHAVA,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

29A of the Act seeking admission of additional evidences viz., RTC certificate and the partition statement that was filed by the family members of the assessee in respect of the agricultural land in 2018 is placed. 7.3. The Ld.Counsel for the assessee submitted that the assessee is also placed a crop validation certificate family tree, report of the Village Accountant

SRI. CHANNAKESHAVA,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

29A of the Act seeking admission of additional evidences viz., RTC certificate and the partition statement that was filed by the family members of the assessee in respect of the agricultural land in 2018 is placed. 7.3. The Ld.Counsel for the assessee submitted that the assessee is also placed a crop validation certificate family tree, report of the Village Accountant