SHRI M. THIMMEGOWDA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Housing Development Company is not applicable on the facts of the present appeal. 4. The Hon'ble Commissioner of Income Tax 1,07,70,377 (Appeals)-11 ought to have held that there being no material/ documents found during the course of search revealing undisclosed income, the initiation of proceedings and passing of the order u/s 153A

INCOME TAX OFFICER, W-1, VIJAYANAGAR vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Housing Development Company supra, the Assessing Officer is empowered to assess or reassess the total income of six assessment years i.e., the income which was returned in the earlier return, the income which was unearthed during search and also any income which was not disclosed in the earlier return or which was not unearthed during the search by separate assessment

INCOME TAX OFFICER W 1, HASSAN vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Housing Development Company supra, the Assessing Officer is empowered to assess or reassess the total income of six assessment years i.e., the income which was returned in the earlier return, the income which was unearthed during search and also any income which was not disclosed in the earlier return or which was not unearthed during the search by separate assessment

INCOME TAX OFFICER, W-1, HASSAN vs. RAMACHANDRA SETTY & SONS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Housing Development Company supra, the Assessing Officer is empowered to assess or reassess the total income of six assessment years i.e., the income which was returned in the earlier return, the income which was unearthed during search and also any income which was not disclosed in the earlier return or which was not unearthed during the search by separate assessment

INCOME TAX OFFICER WARD-1 HASSAN, HASSAN vs. RAMACHANDRA SETTY AND SONGS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Housing Development Company supra, the Assessing Officer is empowered to assess or reassess the total income of six assessment years i.e., the income which was returned in the earlier return, the income which was unearthed during search and also any income which was not disclosed in the earlier return or which was not unearthed during the search by separate assessment

M/S. S. RAMASHANDRA SETTY & SONS,HASSAN vs. INCOME TAX OFFICER, WARD-1 , HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Housing Development Company supra, the Assessing Officer is empowered to assess or reassess the total income of six assessment years i.e., the income which was returned in the earlier return, the income which was unearthed during search and also any income which was not disclosed in the earlier return or which was not unearthed during the search by separate assessment

M/S SPR SPIRITS PVT. LTD.,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1 (3) , BENGALURU

In the result, assessee’s appeal in ITA No

Bench: Shri Chandra Poojari & Smt. Beena Pillai

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.” 21. The Judgment of Meeta Gutgutia, supra was challenged before the Hon’ble Apex Court by the Revenue and Special Leave Petition has been dismissed condoning the delay. Thus, the judgment

M/S SPR SPIRITS PVT. LTD.,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1 (3) , BENGALURU

In the result, assessee’s appeal in ITA No

Bench: Shri Chandra Poojari & Smt. Beena Pillai

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.” 21. The Judgment of Meeta Gutgutia, supra was challenged before the Hon’ble Apex Court by the Revenue and Special Leave Petition has been dismissed condoning the delay. Thus, the judgment

M/S SPR SPIRITS PVT.LTD. ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1 (3) , BENGALURU

In the result, assessee’s appeal in ITA No

Bench: Shri Chandra Poojari & Smt. Beena Pillai

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.” 21. The Judgment of Meeta Gutgutia, supra was challenged before the Hon’ble Apex Court by the Revenue and Special Leave Petition has been dismissed condoning the delay. Thus, the judgment

M/S SPR SPIRITS PVT. LTD.,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1 (3), BENGALURU

In the result, assessee’s appeal in ITA No

Bench: Shri Chandra Poojari & Smt. Beena Pillai

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.” 21. The Judgment of Meeta Gutgutia, supra was challenged before the Hon’ble Apex Court by the Revenue and Special Leave Petition has been dismissed condoning the delay. Thus, the judgment

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

In the result, assessee’s appeal in ITA No

Bench: Shri Chandra Poojari & Smt. Beena Pillai

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.” 21. The Judgment of Meeta Gutgutia, supra was challenged before the Hon’ble Apex Court by the Revenue and Special Leave Petition has been dismissed condoning the delay. Thus, the judgment

DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE- 1(3), BANGALORE vs. SHRI. T. NADAKRISHNA, BANGALORE

In the result, assessee’s appeal in ITA No

Bench: Shri Chandra Poojari & Smt. Beena Pillai

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.” 21. The Judgment of Meeta Gutgutia, supra was challenged before the Hon’ble Apex Court by the Revenue and Special Leave Petition has been dismissed condoning the delay. Thus, the judgment

MOHAMMED MUJEEB SIKANDER,MANGALORE vs. DCIT, CENTRAL CIRCLE (1), MANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

properties detected other than the one that are reported in IT returns. 2.9 The Income Tax authorities involved in the search operation had brought pre-prepared printed statement at their convenience ITA Nos.1117 to 1119/Bang/2022 Mohammed Mujeeb Sikander, Mangalore Page 9 of 131 and insisted the assessee to sign but surprisingly, the authorities refused to give copy of the same

MOHAMMED MUJEEB SIKANDER,MANGALORE vs. DCIT, CENTRAL CIRCLE (1), MANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

properties detected other than the one that are reported in IT returns. 2.9 The Income Tax authorities involved in the search operation had brought pre-prepared printed statement at their convenience ITA Nos.1117 to 1119/Bang/2022 Mohammed Mujeeb Sikander, Mangalore Page 9 of 131 and insisted the assessee to sign but surprisingly, the authorities refused to give copy of the same

K.G. KRISHNA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Undisclosed income during the search 3) Any other income which is not disclosed in the earlier return and not unearthed during the search. 6.4 According to the Ld. D.R., there is an incriminating material found during the search u/s 153A of the Act and all the 3 types of income has to be assessed by the AO in view

K. G. KRISHNA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Undisclosed income during the search 3) Any other income which is not disclosed in the earlier return and not unearthed during the search. 6.4 According to the Ld. D.R., there is an incriminating material found during the search u/s 153A of the Act and all the 3 types of income has to be assessed by the AO in view

K.G. KRISHNA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Undisclosed income during the search 3) Any other income which is not disclosed in the earlier return and not unearthed during the search. 6.4 According to the Ld. D.R., there is an incriminating material found during the search u/s 153A of the Act and all the 3 types of income has to be assessed by the AO in view

K.G. KRISHNA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Undisclosed income during the search 3) Any other income which is not disclosed in the earlier return and not unearthed during the search. 6.4 According to the Ld. D.R., there is an incriminating material found during the search u/s 153A of the Act and all the 3 types of income has to be assessed by the AO in view