THE SENATE,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals of the assessee are allowed

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

245D is received by the Commissioner under sub-section (2) of that section, ITA Nos.1475 to 1481/Bang/2013 Page 11 of 23 shall be excluded: Provided that where immediately after the exclusion of the aforesaid period, the period of limitation referred to in clause (a) or clause (b) of this section available to the Assessing Officer for making an order

DEPUTY COMMISSIONER OF INCOME TAX, HUBBALLI vs. SHRI KRISHNA MOHAN KALBURGI, HUBBALLI

In the result, appeals filed by the Revenue are partly allowed for both the\nPronounced in the open court on the date mentioned on the caption page

house property and income from other sources as\nwell as exempt income under section 10(2A) of the Act. Being a partnership firm,\nassessee filed original written of income for the Assessment Year 2018-19\nelectronically on 26.10.2018 declaring total income of Rs.35,33,480/- and the\nsame was processed under section

DR. P. DAYANANDA PAI,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2(2), BANGALORE

In the result, appeal of the Assessee is partly allowed for statistical purpose

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year :2005-06 Dr. P Dayananda Pai, Vs. Dcit, 10/1, Lakshminarayana Complex, Circle – 2(2), Palace Road, Bengaluru. Bengaluru – 560 052. Pan : Abapp 4418 Q Appellant Respondent Assessee By : Shri. R. Ramakrishnan, Ca Revenue By : Smt. Susan Dolores George, Cit(Osd)(Itat), Bengaluru. Date Of Hearing : 19.07.2022 Date Of Pronouncement : 26.07.2022 O R D E R Per N. V. Vasudevan: This Is An Appeal By The Assessee Against The Order Dated 9.12.2019 Of Cit(A)-11, Bengaluru, Relating To Ay 2005-06. 2. The Assessee Is An Individual. He Is Also Referred To As “Pdp” In This Order. He Is In The Business Of Real Estate For Over Four Decades. He Carried On Business Of Real Estate In His Individual Capacity. From Ay 95-96 He Transferred All The Rights In Properties Under Various Agreements To A Partnership Firm “M/S.P.Dayanand Pai”, Vide Deed Of Partnership Dated 1-4-1994. In This Firm Mr.P.Dayanand Pai & His Brother Mr.P.Satish & 9 Other Individuals Were Partners. Thereafter By A Deed Of Partnership Dated 9.6.2000 The Firm “M/S.P.Dayanada Pai” Merged Its Business With Another Partnership Firm “M/S.Canara Housing Development Company” (Hereinafter Page 2 Of 39

Housing. These transactions pertain to AY 2008-09 and 2009-10. Moreover, Sri Krishna Properties is not business of the Assessee in his individual capacity. 27. The AO on the basis of the above discussion has finally concluded that the payment as per DTTE, the sum total of business payment is Rs.30,57,64,000/-, miscellaneous payments of Rs.50

SLN COFFEE CURING WORKS,KUDLOOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MYSORE

In the result, the assessee’s appeal is partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

245D(4) on 02-12-2022 and advised to submit the written submissions on or before 12-12-2022. 3.12. Further, the ld AR submitted that the cash availability in the hands of the partners can also be explained by the Wealth Tax Returns filed by the two partners. Mr.N.Viswanathan and Mr.N.Sathappan in their wealth tax returns filed

SLN COFFEE CURING WORKS,KUDLOOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MYSORE

In the result, the assessee’s appeal is partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

245D(4) on 02-12-2022 and advised to submit the written submissions on or before 12-12-2022. 3.12. Further, the ld AR submitted that the cash availability in the hands of the partners can also be explained by the Wealth Tax Returns filed by the two partners. Mr.N.Viswanathan and Mr.N.Sathappan in their wealth tax returns filed

SLN COFFEE CURING WORKS,KUDLOOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MYSORE

In the result, the assessee’s appeal is partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

245D(4) on 02-12-2022 and advised to submit the written submissions on or before 12-12-2022. 3.12. Further, the ld AR submitted that the cash availability in the hands of the partners can also be explained by the Wealth Tax Returns filed by the two partners. Mr.N.Viswanathan and Mr.N.Sathappan in their wealth tax returns filed