M/S INFOSYS LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

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

Bench: Shri Chandra Poojaria & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Infosys Ltd., The Assistant Electronic City, Commissioner It(Tp)A No. Hosur Road, Of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), Pan: Bangalore. Aaaci4798L : Shri Padamchand Khincha, Assessee By Ca : Shri K.V. Arvind & Shri Dilip, Revenue By Standing Counsels For Dept. Date Of Hearing : 15-09-2022 Date Of Pronouncement : 28-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Final Assessment Order Dated 28/02/2017 Passed By The Ld.Acit, Circle – 3(1)(1), Bangalore For A.Y. 2012-13 On Following Grounds Of Appeal: General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon’Ble Drp To The Extent Prejudicial To The Appellant Is Bad In Law & Liable To Be Quashed. Grounds On Denial Of Deduction Claimed Under Section 10Aa In Respect Of 4 Sez Units Viz., Chennai – Unit 1, Chandigarh, Mangalore - Unit 1 & Pune Unit 1 2. The Learned Assessing Officer Has Erred In Denying Deduction Claimed Under Section 10Aa In The Return Of Income Totally Amounting To Rs. 2227,82,65,630 In Respect

4 SEZ units viz., Chennai – Unit 1, Chandigarh, Mangalore - Unit 1 and Pune Unit 1. 3. The learned assessing officer has erred in denying deduction computed under section 10AA (after making certain disallowances

M/S. MUKKA PROTEINS LIMITED (FORMERLY KNOW AS MUKKA SEA FOOD INDUSTRIES LTD., ),MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , MANGALORE

disallowed.\n8. The learned CIT[A] further ought to have appreciated that sanction\nu/s.153D was accorded is without application of mind and such a\nmechanically granted approval vitiates the assessment order\nrendering it to be held illegal and void-ab-initio under the facts and in\nthe circumstances of the appellant's case.\n9. Without prejudice to the right

M/S. MUKKA PROTEINS LIMITED (FORMERLY KNOW AS MUKKA SEA FOOD INDUSTRIES LTD., ),MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , MANGALORE

disallowed.\n8. The learned CIT[A] further ought to have appreciated that sanction\nu/s.153D was accorded is without application of mind and such a\nmechanically granted approval vitiates the assessment order\nrendering it to be held illegal and void-ab-initio under the facts and in\nthe circumstances of the appellant's case.\n9. Without prejudice to the right

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED ,MANGALURU vs. ASSISTANT COMMISIONER OF INCOME TAX, CIRCLE - 2(1) , MANGALURU

Bench: Shri Laxmi Prasad Sahu\Nand\Nshri Soundararajan K.\Nita Nos.642 To 645/Bang/2024\N Assessment Years : 2017-18 To\N2020-21\Nm/S. Bharat Beedi Works\Nprivate Limited,\Ngolden Jubilee Building,\Nbharath Bagh,\Nkadri Road,\Nmangaluru – 575 002.\Npan: Aaacb9001B\Nappellant\Nassessee By\Nrevenue By\N: Shri Chythanya .K, Sr.\Nadvocate\N: Shri E. Shridhar, Cit-Dr\Ndate Of Hearing\Ndate Of Pronouncement\Norder\Nper Bench\Nthese Are The Appeals Filed By The Assessee Challenging The Orders Of\Nthe Ld.Cit(A) -2, Panaji Dated 30/01/2024 In Respect Of The A.Ys.2017-18,\N2018-19, 2019-20 & 2020-21. The Grounds Raised By The Assessee For\Neach Of The Assessment Years Are Extracted Hereunder For The Sack Of\Nconvenience.\Npage 2 Of 74\Nita Nos.642 To 645/Bang/2024\N Assessment Year 2017-18:\N“1. The Impugned Orders Of The Lower Authorities Are Not\Njustified In Law & On The Facts & Circumstances Of The\Ncase.\N2. The Impugned Assessment Proceedings & The\Nimpugned Assessment Order Under Section 143(3) Dated\N29.11.2021 Are Bad & Non-Est Since The Notice Under\Nsection 143(2) Dated 13.08.2018 Was Issued Without\Naffixing Any Signature Either Manually Or Digitally.\N3. Without Prejudice To The Above, Impugned Assessment\Nproceedings & The Impugned Assessment Order Under\Nsection 143(3) Dated 29.11.2021 Are Bad & Non-Est\Nbeing Based On The Notice Under Section 143(2) Dated\N13.08.2018 Which Is Vague, Without Of Application Of Mind\Nand Contrary To Section 143(2) & Applicable Board\Ncirculars & Instructions.\N4. As Regards Disallowance Under Section 14A U/S Rule\N8D(2)(Ii):\N4.

3. The Lower Authorities were not justified in\nmaking any disallowance under Section 14A r/w Rule\n8D(2)(ii) without appreciating that disallowance under\nSection 14A cannot be made in the absence of any\nproximate cause i.e. relationship of expenditure with\nexempt income.\n4. 4

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU vs. M/S. GMR INFRASTRUCTURE LIMITED, BENGALURU

In the result, Ground no. 1 raised for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

4 3 3 Disallowance under section 14A 2012-13 2 to 5 3& 4 3 2013-14 2 to 5 3

GMR INFRASTRUCTURE LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

In the result, Ground no. 1 raised for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

4 3 3 Disallowance under section 14A 2012-13 2 to 5 3& 4 3 2013-14 2 to 5 3

GMR HIGHWAYS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE- 3(1)(2), BANGALORE

In the result, Ground no. 1 raised for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

4 3 3 Disallowance under section 14A 2012-13 2 to 5 3& 4 3 2013-14 2 to 5 3

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU vs. M/S. GMR INFRASTRUCTURE LIMITED, BENGALURU

In the result, Ground no. 1 raised for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

4 3 3 Disallowance under section 14A 2012-13 2 to 5 3& 4 3 2013-14 2 to 5 3

GMR INFRASTRUCTURE LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

In the result, Ground no. 1 raised for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

4 3 3 Disallowance under section 14A 2012-13 2 to 5 3& 4 3 2013-14 2 to 5 3

GMR INFRASTRUCTURE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

In the result, Ground no. 1 raised for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

4 3 3 Disallowance under section 14A 2012-13 2 to 5 3& 4 3 2013-14 2 to 5 3

GMR HIGHWAYS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(2), BANGALORE

In the result, Ground no. 1 raised for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

4 3 3 Disallowance under section 14A 2012-13 2 to 5 3& 4 3 2013-14 2 to 5 3

GMR INFRASTRUCTURE LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

In the result, Ground no. 1 raised for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

4 3 3 Disallowance under section 14A 2012-13 2 to 5 3& 4 3 2013-14 2 to 5 3

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S GMR INFRASTRUCTURE LTD , BANGALORE

In the result, Ground no. 1 raised for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

4 3 3 Disallowance under section 14A 2012-13 2 to 5 3& 4 3 2013-14 2 to 5 3

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE vs. M/S. GMR INFRASTRUCTURE LIMITED, BENGALURU

In the result, Ground no. 1 raised for A

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

4 3 3 Disallowance under section 14A 2012-13 2 to 5 3& 4 3 2013-14 2 to 5 3

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

section 132A. 50.3 Applicability-These\namendments will take effect from the 1st day of June, 2007.\"\n\n6.2 From the perusal of the section 153D of the Act read with the CBDT\nCircular No. 3 of 2008, dated 12-3-2008, the legislative intent can be gathered\nso far as that the legislature in its highest wisdom made it compulsory

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

disallowances made on the merits. However, the learned\nCIT(A) dismissed the assessee’s appeals on both the counts.\n7. Being aggrieved by the order of the learned CIT(A), the assessee\nis in appeal before us.\n8. Before us, the assessee has raised the issue of assessment order\nbeing barred by time and consequently argued that the assessment\norder

R. SRINIVAS RAJU,BANGALORE vs. ACIT, BANGALORE

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

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

disallowing 20% of Rs.90,00,000 under Section 40A(3) of the Act even though the expenditure is outside the books of accounts and also the expenditure has been proved as genuine. 3. The Hon'ble Commissioner has erred in adding back Rs.28,00,000 which was not received by the appellant. 4

BRIGADE ENTERPRISES LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1)(2), BANGALORE

In the result, the assessee’s appeals for assessment years 2008-09 to 2010-11 are partly allowed for statistical purposes

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

3. time of hearing, the appellant prays that the order passed by the learned CIT(A) to the extent prejudicial to the appellant be quashed or in the alternative the aforesaid grounds be allowed. 4. Disallowance under section