ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-2(1), BANGALORE vs. SRI MATHIKERE RAMAIAH SEETHARAM, BANGALORE

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 34 against the assessee as the karta of a HUF. Further, the High Court had not expressed its opinion on the question based upon section 25 of the 1992 Act. In the result, the order of the High Court was set aside and the appeal was remanded to the High Court for disposal in accordance with

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-2(1), BANGALORE vs. SRI MATHIKERE RAMAIAH SEETHARAM, BANGALORE

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 34 against the assessee as the karta of a HUF. Further, the High Court had not expressed its opinion on the question based upon section 25 of the 1992 Act. In the result, the order of the High Court was set aside and the appeal was remanded to the High Court for disposal in accordance with

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-2(1), BANGALORE vs. SRI MATHIKERE RAMAIAH SEETHARAM, BANGALORE

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 34 against the assessee as the karta of a HUF. Further, the High Court had not expressed its opinion on the question based upon section 25 of the 1992 Act. In the result, the order of the High Court was set aside and the appeal was remanded to the High Court for disposal in accordance with

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. SRI C GANGADHARA MURTHY , BANGALORE

In the result, the appeal filed by the Revenue is allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri Laxmi Prasad Sahuthe Dy. Commissioner Of Vs Shri C. Gangadhara Murthy Income-Tax, No. 322, 3Rd A Corss, 2Nd Block Circle - 6(2)(1) 3Rd Stage, Basaveshwaranagar Bangalore . Bangalore 560079. Pan – Agipg 2668 N (Appellant) (Respondent)

House property Rs.3,48,933 Income from Business Rs.3,12,000 Add: Income from Other sources Rs.5,35,221 Add: Unexplained cash credits in bank accounts Rs.1,12,02,680 Add: Unexplained capital accretion Rs.2,50,00,000 Rs.3,67,37,901 Rs.3,73,98,834 Gross total income 4. Aggrieved by the order of the AO the assessee filed

MR.RAHIL MAHESH KUMAR NIZAMUDDIN ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(2), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15

v. Mrs. Jennifer Bhide [2012] 349 ITR 80 (Karn) in I. T. A. No. 169 of 2011 has held that introducing a word which is not there into a section amounts to legislating when Parliament has not used these words in the said section. In view of this decision, we are precluded from reading the words "in India" into section

M/S. S P R DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Housing &. Land Development Trust Ltd. (1986) 58 CTR (SC) 179 : (1986) 161 ITR 524 (SC) relied on. Conclusion Where the entire amount payable under the agreement was in dispute, no part of it could be brought to tax in the hands of assessee, even if the part payment is actually received.” (iii) Bhavesh Estates (India

M/S. S P R DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Housing &. Land Development Trust Ltd. (1986) 58 CTR (SC) 179 : (1986) 161 ITR 524 (SC) relied on. Conclusion Where the entire amount payable under the agreement was in dispute, no part of it could be brought to tax in the hands of assessee, even if the part payment is actually received.” (iii) Bhavesh Estates (India

M/S. S P R DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Housing &. Land Development Trust Ltd. (1986) 58 CTR (SC) 179 : (1986) 161 ITR 524 (SC) relied on. Conclusion Where the entire amount payable under the agreement was in dispute, no part of it could be brought to tax in the hands of assessee, even if the part payment is actually received.” (iii) Bhavesh Estates (India

M/S. DAKSHINA KANNADA NIRMITHI KENDRA,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE -1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

47 fruits of research from Pre-Cast Concrete Products; 48- lab to land 49 Earthen Products; 50 Model House & Demonstration Buildings; 51- 52 Construction of skating track using Arch foundation technique; 57 Construction using antic materials; 58- Innovative works & wood houses; 59 Dome construction; 68- Polymer concrete; 70 Pet bottle wall; Pet bottle lintel; Reinforced brick lintel; 74- Technical guidance

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1,, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

47 fruits of research from Pre-Cast Concrete Products; 48- lab to land 49 Earthen Products; 50 Model House & Demonstration Buildings; 51- 52 Construction of skating track using Arch foundation technique; 57 Construction using antic materials; 58- Innovative works & wood houses; 59 Dome construction; 68- Polymer concrete; 70 Pet bottle wall; Pet bottle lintel; Reinforced brick lintel; 74- Technical guidance

M/S. UDUPI NIRMITHI KENDRA,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS) CIRCLE-1, MANGALORE

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

47 fruits of research from Pre-Cast Concrete Products; 48- lab to land 49 Earthen Products; 50 Model House & Demonstration Buildings; 51- 52 Construction of skating track using Arch foundation technique; 57 Construction using antic materials; 58- Innovative works & wood houses; 59 Dome construction; 68- Polymer concrete; 70 Pet bottle wall; Pet bottle lintel; Reinforced brick lintel; 74- Technical guidance

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

47 fruits of research from Pre-Cast Concrete Products; 48- lab to land 49 Earthen Products; 50 Model House & Demonstration Buildings; 51- 52 Construction of skating track using Arch foundation technique; 57 Construction using antic materials; 58- Innovative works & wood houses; 59 Dome construction; 68- Polymer concrete; 70 Pet bottle wall; Pet bottle lintel; Reinforced brick lintel; 74- Technical guidance

M/S. UDUPI NIRMITHI KEDRA,UDUPI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE - 1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

47 fruits of research from Pre-Cast Concrete Products; 48- lab to land 49 Earthen Products; 50 Model House & Demonstration Buildings; 51- 52 Construction of skating track using Arch foundation technique; 57 Construction using antic materials; 58- Innovative works & wood houses; 59 Dome construction; 68- Polymer concrete; 70 Pet bottle wall; Pet bottle lintel; Reinforced brick lintel; 74- Technical guidance

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

47 fruits of research from Pre-Cast Concrete Products; 48- lab to land 49 Earthen Products; 50 Model House & Demonstration Buildings; 51- 52 Construction of skating track using Arch foundation technique; 57 Construction using antic materials; 58- Innovative works & wood houses; 59 Dome construction; 68- Polymer concrete; 70 Pet bottle wall; Pet bottle lintel; Reinforced brick lintel; 74- Technical guidance

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

47 fruits of research from Pre-Cast Concrete Products; 48- lab to land 49 Earthen Products; 50 Model House & Demonstration Buildings; 51- 52 Construction of skating track using Arch foundation technique; 57 Construction using antic materials; 58- Innovative works & wood houses; 59 Dome construction; 68- Polymer concrete; 70 Pet bottle wall; Pet bottle lintel; Reinforced brick lintel; 74- Technical guidance

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HUBBALLI, HUBBALLI vs. SMT. SHEELA PRASANNAKUMAR , CHITRADURGA

In the result, the appeals of the Revenue are dismissed

47 taxmann.com 158/225 Taxman 211/372 ITR\n83has clearly held that the AO, discharging quasi-judicial function,\nhas the bounden duty to act fairly and to follow the course provided\nby law, which in that case, was the reference to the valuation officer.\nIn the present case, in view of the assessee's specific dispute and\nclaim before the AO that

KARNATAKA CHINMAYA SEVA TRUST,BENGALURU vs. DCIT-(EXEMPTIONS) CIRCLE-1, BANGALORE

In the result, the appeal of the assessee in ITA No

houses,\nprinting presses, hostels, residential quarters and the like.\n(ii) To provide medical relief to the poor, distressed, afflicted and mentally,\nphysically, or psychologically handicapped persons, in India including supply of\nspectacles and other medical, surgical and remedial appliances and for this\npurpose to start, establish, conduct, maintain and manage and help\ndispensaries, hospitals, medical centres, diagnostic centres

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 4(2)(1), BANGALORE vs. M/S. N G BALU REDDY HUF, BANGALORE

In the result, the appeal of the Revenue is allowed

Bench: Shri Chandra Poojari & Shri George George Kassessment Year : 2009-10

section 147, of the LT Act, on 08.03.20 13 in the case of HUF for the assessment year 2009-10 on the basis of submission furnished by G.Anitha (Individual) during the re-opened assessment proceedings for the assessment year 2005-06 on 17.0 1.2013 stating that the property in question is HUF property of N.G.Balu Reddy". 2. On the facts