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 132(4) of the Act. No specific request for cross examination was made by the assessee. xvi. The quarterly and annual performance report submitted to SEZ the assessee declared that the unit has commenced production from the EOU only since 30/5/2006. From the about is clear that EOU was not established till 30/5/2006 and not entitled for deduction under

M/S. TRISHUL BUILDTECH & INFRASTRUCTURES PVT. LTD.,,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, assessee’s appeals are partly allowed

Bench: Shri Chandra Poojari & Shri George George K.

3) of the Act, the Assessing Officer would be required to reopen these proceedings and reassess the total income taking notice of undisclosed income even found during the search and seizure operation. The fetter imposed upon the Assessing Officer under Sections 147 and 148 of the Act have been removed by the non obstante clause under Section 153A

M/S. TRISHUL BUILDTECH & INFRASTRUCTURES PVT. LTD.,,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, assessee’s appeals are partly allowed

Bench: Shri Chandra Poojari & Shri George George K.

3) of the Act, the Assessing Officer would be required to reopen these proceedings and reassess the total income taking notice of undisclosed income even found during the search and seizure operation. The fetter imposed upon the Assessing Officer under Sections 147 and 148 of the Act have been removed by the non obstante clause under Section 153A

M/S. TRISHUL BUILDTECH & INFRASTRUCTURES PVT. LTD.,,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, assessee’s appeals are partly allowed

Bench: Shri Chandra Poojari & Shri George George K.

3) of the Act, the Assessing Officer would be required to reopen these proceedings and reassess the total income taking notice of undisclosed income even found during the search and seizure operation. The fetter imposed upon the Assessing Officer under Sections 147 and 148 of the Act have been removed by the non obstante clause under Section 153A

WILFRED D'SOUZA,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

143(3) of the Act on 30.12.2011. Consequent to search action, the notice u/s 153A of the Act was issued on 11.3.2014. Now the contention of the Ld. A.R. is that there was no seized material relevant to this assessment year so as to reopen the concluded assessment and he relied on the judgement of Hon’ble Karnataka High Court

WILFRED D'SOUZA,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

143(3) of the Act on 30.12.2011. Consequent to search action, the notice u/s 153A of the Act was issued on 11.3.2014. Now the contention of the Ld. A.R. is that there was no seized material relevant to this assessment year so as to reopen the concluded assessment and he relied on the judgement of Hon’ble Karnataka High Court

WILFRED D'SOUZA,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

143(3) of the Act on 30.12.2011. Consequent to search action, the notice u/s 153A of the Act was issued on 11.3.2014. Now the contention of the Ld. A.R. is that there was no seized material relevant to this assessment year so as to reopen the concluded assessment and he relied on the judgement of Hon’ble Karnataka High Court

WILFRED D'SOUZA,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

143(3) of the Act on 30.12.2011. Consequent to search action, the notice u/s 153A of the Act was issued on 11.3.2014. Now the contention of the Ld. A.R. is that there was no seized material relevant to this assessment year so as to reopen the concluded assessment and he relied on the judgement of Hon’ble Karnataka High Court

WILFRED D'SOUZA,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

143(3) of the Act on 30.12.2011. Consequent to search action, the notice u/s 153A of the Act was issued on 11.3.2014. Now the contention of the Ld. A.R. is that there was no seized material relevant to this assessment year so as to reopen the concluded assessment and he relied on the judgement of Hon’ble Karnataka High Court

WILFRED D'SOUZA,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

143(3) of the Act on 30.12.2011. Consequent to search action, the notice u/s 153A of the Act was issued on 11.3.2014. Now the contention of the Ld. A.R. is that there was no seized material relevant to this assessment year so as to reopen the concluded assessment and he relied on the judgement of Hon’ble Karnataka High Court

SRI. KEMPANNA (HUF - DISRUPTED),BANGALORE vs. DCIT, BANGALORE

In the result, the appeal filed by the assessee is allowed

Bench: Shri Sunil Kumar Yadav & Shri Arun Kumar Garodiaassessment Year : 2006-07

section 143(2) on the basis of the aforesaid return which was non-est in law. The ratio decidendi of this judgement is that the AO is not required to issue notice u/s 143(2) at all, in a case where the assessee filed the return beyond the time limit prescribed for furnishing such return. It follows from this judgement

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

143(3) for AY 2021-22, whereas for AYs 2015-16 to 2020-21,\nassessments were framed under section 153A of the Act. This clearly\ndemonstrates that the AO also considered that the search was\nconducted during FY 2020-21, which is in full agreement with the\nstatutory interpretation given under the sixth proviso to section 153B

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

143(3) for AY 2021-22, whereas for AYs 2015-16 to 2020-21,\nassessments were framed under section 153A of the Act. This clearly\ndemonstrates that the AO also considered that the search was\nconducted during FY 2020-21, which is in full agreement with the\nstatutory interpretation given under the sixth proviso to section 153B

BMM ISPAT LIMITED,HOSPET vs. DCIT, BANGALORE

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

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

Housing, though the material found in the possession of the other person, the Assessing Officer was justified in considering the same in the proceedings under section 153A of the Act. Further the Act does not contemplate parallel proceedings under section 153A and 153C of the Act. The acceptance of the contention of the assessee would be contrary to the scheme

M/S. RUKMINI EDUCATIONAL CHARITABLE TRUST ,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL , BENGALURU

143(3) of the Act, it is hereby proposed to invoke provisions of\nSection 12AB(4) of the Act that empower the Principal Commissioner or\nCommissioner to cancel registration granted under Section 12A(1)(ac)(i) of\nthe Act.\n6.0 Therefore you are hereby given an opportunity of being heard in this\nmatter and show cause

M/S. THE HIMALAYA DRUG COMPANY,BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX, BANGALORE

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

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

143(3) r.w.s. 144C of the Act. The assessee has also, in terms of sec.144C of the Act, filed its objections before the Ld DRP. After the receipt of the directions from Ld. DRP, the assessing officer has passed the final assessment order. Except for attaching a notice of demand along with the draft assessment order, everything has been done

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELLARY, CENTRAL CIRCLE, BELLARY vs. M/S VIRGO PROPERTIES PRIVATE LIMITED, CHENNAI

In the result, appeal filed by the Revenue is dismissed

House,\nChennai - 600 017.\nPAN : ANOPS 2178 Q\nAPPELLANT\nRESPONDENT\nAssessee by\nShri. V. Sridhar, CA\nRevenue by\nShri. Muthu Shankar, CIT(DR)(ITAT), Bangalore.\nDate of hearing\n29.10.2025\nDate of Pronouncement: 21.11.2025\nORDER\nPer Laxmi Prasad Sahu, Accountant Member :\nThis is an appeal filed by the Revenue against the Order passed by the\nlearned CIT(A) 2, Panaji, vide

M/S. RUKMINI EDUCATIONAL CHARITABLE TRUST ,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL , BANGALORE

143(3) of the Act, it is hereby proposed to invoke provisions of\nSection 12AB(4) of the Act that empower the Principal Commissioner or\nITA Nos.2106 to 2109/Bang/2024\nPage 35 of 81\nCommissioner to cancel registration granted under Section 12A(1)(ac)(i) of\nthe Act.\n6.0 Therefore you are hereby given an opportunity of being heard in this