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

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

79,944/- The Learned CIT(A) erred in disregarding 15. the fact that what was received by the Non- Appellant in return is only the Refundable Deposit and the construction of the Land Owners area apartment and thus even if the consolidated rate of Rs.8,550/- per square feet of his share apartment area is adopted, the value

PADMANABAN SUKHUMARAN ,BANGALORE vs. ACIT, CIRCLE-5(3)(1), BANGALORE

In the result, the appeal filed by the assessee towards the interest claimed u/s

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2017-18

section 234A, 234B and 234C of the Act in view of the fact that there is no liability to additional tax as determined by the learned assessing officer. Without prejudice the rate, period and on what quantum the interest has been levied are not in accordance with law and further are not discernable from the order and hence deserves

KALKERE PUTTARAJU VAJRAMUNIE, ROYAL HERMITAGE, KALKERE B.O, KALKERE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4) BANGALORE, BANGALORE, KARNATAKA

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

section 153A of the Act. However, the assessee during the assessment proceeding furnished statement of . ITA No.901 & 902/Bang/2025 Page 14 of 17 income showing gross total income of Rs. 24,79,352/- consisting of income from house property

KALKERE PUTTARAJU VAJRAMUNIE, ROYAL HERMITAGE, KALKERE B.O, KALKERE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4) BANGALORE, BANGALORE, KARNATAKA

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

section 153A of the Act. However, the assessee during the assessment proceeding furnished statement of . ITA No.901 & 902/Bang/2025 Page 14 of 17 income showing gross total income of Rs. 24,79,352/- consisting of income from house property

SHAMSUNDAR HERAMBA NAIK,BANGALORE vs. DCIT, CIRCLE-3(3)(1), BANGALORE

In the result, appeal filed by the assessee is allowed

Bench: Shri.Laxmi Prasad Sahu & Shri.Keshav Dubeyassessment Year : 2017-18 Mr.Shamsundar Heramba Naik, Vs. Dcit - 3(3)(1), No.1/1, F-3, Petals, Chinnappa Garden Link Hmt Building, Road Benson Town, Bangalore. Bangalore – 560 046,Karnataka. Pan : Afqps 8488 H Appellant Respondent Assessee By : None Revenue By : Shri. Subramanian S,Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 07.10.2025 Date Of Pronouncement : 13.10.2025

section 143(1) of the Act on 25.03.2019 making certain adjustments and income from house property was added of Rs.35,945/-. The income was assessed after adjustment of Rs.56,02,554/- and loss of Rs.8,79

INCOME TAX OFFICER,WARD-10(2), BANGALORE vs. SMT. Y MANJULA REDDY, BANGALORE

In the result, the appeal filed by the assessee is treated as allowed and the appeal of the revenue is dismissed

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2008-09

house property. Hence, it cannot be said that the third proviso to section 54F of the Act is violated. 15. With regard to the cost of acquisition of the building, the Ld. CIT(A) took the view that (a) the expenditure incurred on interiors, renovation, furnishing, etc. after registration of plot i.e. after 24.2.2007 cannot be taken as part

Y. MANJULA REDDY vs. ITO,

In the result, the appeal filed by the assessee is treated as allowed and the appeal of the revenue is dismissed

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2008-09

house property. Hence, it cannot be said that the third proviso to section 54F of the Act is violated. 15. With regard to the cost of acquisition of the building, the Ld. CIT(A) took the view that (a) the expenditure incurred on interiors, renovation, furnishing, etc. after registration of plot i.e. after 24.2.2007 cannot be taken as part

NALAPAD PROPERTIES ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOMER TAX, CENTRAL CIRCLE-2(3) , BANGALORE

79, 80/1, 80/2, 81/1 and 81/2, Mahadevpura\nVillage, Krishnarajpuram Hobli, Bangalore South Taluk, Bangalore\nDistrict and presently forming a portion of City Municipal Council\nNo.1 Doddanekkundi, IInd Phase Industrial Area, Mahadevpura\nVillage, Krishnarajpuram Hobli, Bangalore South Taluk, Bangalore\nDistrict, Bangalore. The aforesaid land was converted as Stock in\nTrade and a JDA dated 17-01-2008 was entered with

M/S. RMZ HOTELS PRIVATE LIMITED,BANGALORE vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojariassessment Year: 2018-19

house property, it can also set up another line of business, it may even pay dividends out of this income to its shareholders. There is no overriding title of anybody diverting the income at source to pay the amount to the creditors of the company. It is well- settled that tax is attracted at the point when the income

LATE SMT.K.LEELAVATHY, BY L/R SHRI M.THIMMEGOWDA ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

79 18. According to the AO, the above land was duly converted as non-agricultural land and sale of above land constitutes capital asset in terms of section 2(14) of the Act. Further the assessee placed following evidence with regard to agricultural income earned from the above property and also produced details of RTC which have been reproduced

LATE SMT.K>LEELAVATHY BY L/R SHRI.M.THIMMEGOWDA ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

79 18. According to the AO, the above land was duly converted as non-agricultural land and sale of above land constitutes capital asset in terms of section 2(14) of the Act. Further the assessee placed following evidence with regard to agricultural income earned from the above property and also produced details of RTC which have been reproduced

LATE SMT.K.LEELAVATHY BY L/R SHRI M.THIMMEGOWDA ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

79 18. According to the AO, the above land was duly converted as non-agricultural land and sale of above land constitutes capital asset in terms of section 2(14) of the Act. Further the assessee placed following evidence with regard to agricultural income earned from the above property and also produced details of RTC which have been reproduced

LATE SMT.K.LEELAVATHY BY L/R SHRI M.THIMMEGOWDA ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

79 18. According to the AO, the above land was duly converted as non-agricultural land and sale of above land constitutes capital asset in terms of section 2(14) of the Act. Further the assessee placed following evidence with regard to agricultural income earned from the above property and also produced details of RTC which have been reproduced

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BENGALURU vs. BAGALUR KRISHNAIAH SETTY VIJAY SHANKER, BENGALURU

In the result, the appeal filed by the Revenue is dismissed

Section 2(e)(a) in the\nAct was to stimulate productive assets. However, the event when such a\nprovision is to be attracted is also mentioned in Explanation 1(b) itself carving\nout those situations when the land is not to be treated urban land. The\nLegislature in its wisdom conferred the benefit of exemption in respect of\nurban vacant

ITO, WARD-6(3)(1), BANGALORE, BANGALORE vs. SAHAKARA NAGAR CREDIT CO-OPERATIVE SOCIETY LIMITED, BANGALORE

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2017-18

house property of Rs. 59,053/- only. The entire gross total income of Rs. 1,76,24,174/- claimed as deduction under section 80P(2)(a)(i) of the Act. 5. In the assessment proceeding, the AO found that the assessee is catering to the different classes of members having different rights with regard to participate in the share profit

JAYARAM REDDY BOOPESH REDDY,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), BENGALURU

In the result the appeal of the assessee is hereby partly allowed for statistical purposes

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

79,069/- disallowed by the AO was proper and justified. 10. Being aggrieved by the order of the learned CIT(A), the assessee is in appeal before us. 11. The learned AR before us filed paper book running from pages 1 to 404, synopsis of submission, case law compilations and other relevant documents which are available on record. The learned