BHARATH CREDIT CO-OPERATIVE SOCIETY LIMITED ,BANGALORE vs. PR. CIT, BANGALORE -1, BANGALORE

In the result the appeal filed by the assessee is allowed

Bench: Ms. Padmavathy S. & Shri Keshav Dubeyassessmentyear:2020-21

House Property and remaining income earned under head Business & Profession amounting to Rs. 40,23,937/- claimed deduction u/s 80P(2)(a)(i) of the Act. 6) The claim of deduction is duly examined and found that the same is as per provisions of the Act. 7) The case of the assessee falls in the category of providing credit facilities

SMT. REKHA GANESH,DAVANGERE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), DAVANGERE

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

property' and\n'other source'. She is also a partner in the firms namely M/s S.S. Trading\nCompany and M/s Lakshmi Flour Mills. As such, search u/s 132 of the\nAct was conducted in the case of Nirav Modi Group/Firestar Group/ M/s\nFirestar Diamond International Pvt Ltd. dated 14/01/2017. In connection\nwith the impugned search, a survey proceeding under section

M/S MARMON FOOD & BEVERAGE TECHNOLOGIES INDIA PVT LTD ,BANGALORE vs. THE INCOME TAX OFFICER WARD-11(2), BANGALORE

In the result, appeal of the assessee in ITA No

Bench: Shri Sunil Kumar Yadav

144A proceedings the Addl. CIT had brought on records lots of information about business activity of the assessee and also a statement of one of the Directors Sri. Nishant Kulkarrni was recorded. The information brought on record subsequent to completion of the assessment for A.Y.2006-07 reveal that the business activity of the assessee was in fact research and development

M/S MARMON FOOD & BEVERAGE TECHNOLOGIES INDIA PVT LTD ,BANGALORE vs. INCOME TAX OFFICER WARD-11(2), BANGALORE

In the result, appeal of the assessee in ITA No

Bench: Shri Sunil Kumar Yadav

144A proceedings the Addl. CIT had brought on records lots of information about business activity of the assessee and also a statement of one of the Directors Sri. Nishant Kulkarrni was recorded. The information brought on record subsequent to completion of the assessment for A.Y.2006-07 reveal that the business activity of the assessee was in fact research and development

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

House Vs. The Commissioner of Income-Tax (Appeals) & Ors., short that regular remedy at this stage and to entertain these writ petitions on merits.” 15.1 Being so, this ground in ITA Nos.982 to 987/Bang/2023 in assessment years 2011-12 to 2016-17 is dismissed. 16. Next common ground in all these six appeals in ITA Nos.982 to 987/Bang/2023 is that

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 292B of the Act lacks merit as the plain language of the said Section makes it abundantly clear that this provision condones the invalidity which may arise merely by mistake, defect or omission in notice. The said Section reads as under: - 292-B. Return of income, etc., not to be invalid on certain grounds.—No return of income, assessment

M/S. PAUL RESORTS & HOTELS PVT. LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 292B of the Act lacks merit as the plain language of the said Section makes it abundantly clear that this provision condones the invalidity which may arise merely by mistake, defect or omission in notice. The said Section reads as under: - 292-B. Return of income, etc., not to be invalid on certain grounds.—No return of income, assessment

M/S. PAUL RESORTS & HOTELS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 292B of the Act lacks merit as the plain language of the said Section makes it abundantly clear that this provision condones the invalidity which may arise merely by mistake, defect or omission in notice. The said Section reads as under: - 292-B. Return of income, etc., not to be invalid on certain grounds.—No return of income, assessment

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1) , BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 292B of the Act lacks merit as the plain language of the said Section makes it abundantly clear that this provision condones the invalidity which may arise merely by mistake, defect or omission in notice. The said Section reads as under: - 292-B. Return of income, etc., not to be invalid on certain grounds.—No return of income, assessment

JOHN DEVELOPERS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 292B of the Act lacks merit as the plain language of the said Section makes it abundantly clear that this provision condones the invalidity which may arise merely by mistake, defect or omission in notice. The said Section reads as under: - 292-B. Return of income, etc., not to be invalid on certain grounds.—No return of income, assessment

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 292B of the Act lacks merit as the plain language of the said Section makes it abundantly clear that this provision condones the invalidity which may arise merely by mistake, defect or omission in notice. The said Section reads as under: - 292-B. Return of income, etc., not to be invalid on certain grounds.—No return of income, assessment

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 292B of the Act lacks merit as the plain language of the said Section makes it abundantly clear that this provision condones the invalidity which may arise merely by mistake, defect or omission in notice. The said Section reads as under: - 292-B. Return of income, etc., not to be invalid on certain grounds.—No return of income, assessment