THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(1), BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

nature, these are clubbed together, heard together and disposed of by this common order for the sake of convenience and brevity. 2. First, we deal with delay in filing appeals before NFAC. The assessee has raised various grounds of appeals on merit as well as non-admitting of appeals by NFAC on the reason of delay in filing these appeals

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(2), BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

nature, these are clubbed together, heard together and disposed of by this common order for the sake of convenience and brevity. 2. First, we deal with delay in filing appeals before NFAC. The assessee has raised various grounds of appeals on merit as well as non-admitting of appeals by NFAC on the reason of delay in filing these appeals

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1) , BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

nature, these are clubbed together, heard together and disposed of by this common order for the sake of convenience and brevity. 2. First, we deal with delay in filing appeals before NFAC. The assessee has raised various grounds of appeals on merit as well as non-admitting of appeals by NFAC on the reason of delay in filing these appeals

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

nature, these are clubbed together, heard together and disposed of by this common order for the sake of convenience and brevity. 2. First, we deal with delay in filing appeals before NFAC. The assessee has raised various grounds of appeals on merit as well as non-admitting of appeals by NFAC on the reason of delay in filing these appeals

SIMPLEX TMC PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1),BENGALURU, BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s. Taking up of penalty proceedings on one limb and finding the assessee guilty of another limb is bad in law. t. The penalty proceedings are distinct from the assessment proceedings. The proceedings for imposition of penalty though emanate from proceedings

BASAVARAJ LAXMANAGOUDA BIRADAR,VIJAYAPURA vs. INCOME TAX OFFICER, WARD-2, VIJAYAPURA

In the result, appeal of the assessee is partly allowed

Bench: Shri George George K. & Shri Chandra Poojariassessment Year: 2016-17

natural justice that vitiates the impugned Order under section 271(1)(c) of the Act. 6.1 Facts of the issue are that in this case penalty u/s

M/S. VINAYAKA ENTERPRISES,SRISI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 2(1), BENGALURU

In the result, both the appeals of the assessee are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

natural justice and thus liable to be quashed. 4. On the facts and circumstances of the case and in law, the ld. CIT(A) erred in confirming the action of ld. AO by levying penalty u/s 271

M/S. VINAYAKA ENTERPRISES,SRISI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 2(1), BENGALURU

In the result, both the appeals of the assessee are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

natural justice and thus liable to be quashed. 4. On the facts and circumstances of the case and in law, the ld. CIT(A) erred in confirming the action of ld. AO by levying penalty u/s 271

BASAVESHWER DEVALAY ENGLISH MEDIUM HIGHER PRIMARY SCHOOL BASAVANABAGEWADI,BIJAPUR vs. INCOME TAX OFFICER, WARD-1 & TPS, BIJAPUR

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

Justice and Equity\nat the time of hearing.”\n2.\nThe brief facts of the case are that the assessee is running a school\nand the same has been established under the Kudal Sangam Development\nBoard under the control of the Government of Karnataka. The said school\nhas been established solely for the educational purposes and not for profit\nand therefore

VIJAYARANGAM RANGANATH PRAVHAKAR,BENGALURU vs. ACIT, CIRCLE-4(3)(1), BANGALORE

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

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2017-18

271-D of the Act in as much as the advance for sale of land was received prior to the introduction of the amendment u/s 269SS of the Act and further that the provisions of Section 271D of the Act do not stand attracted to transactions undertaken between the Individual and HUF and thus, the learned Assessment Unit, Income

DCIT-CIRCLE-1(1), HUBLI, C.R. BUILDING , NAVANAGAR HUBLI vs. SHRI CHANDRASHEKHAR KOMMI, HUBLI

In the result, the appeal of the revenue is dismissed

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2015-16

271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another limb

SHRI. ANAND ,BANGALORE vs. INCOME-TAX OFFICER, WARD-3(2)(4), BANGALORE

In the result, appeal of the assessee in ITA No

Bench: Shri George George K. & Shri Chandra Poojari

271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another limb

SRI. ANAND,BANGALORE vs. INCOME-TAX OFFICER, WARD-3(2)(4), BANGALORE

In the result, appeal of the assessee in ITA No

Bench: Shri George George K. & Shri Chandra Poojari

271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another limb

SHRI. ANAND ,BANGALORE vs. INCOME-TAX OFFICER, WARD-3(2)(4), BANGALORE

In the result, appeal of the assessee in ITA No

Bench: Shri George George K. & Shri Chandra Poojari

271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another limb

SHRI. ANAND ,BANGALORE vs. INCOME-TAX OFFICER, WARD-3(2)(4) , BANGALORE

In the result, appeal of the assessee in ITA No

Bench: Shri George George K. & Shri Chandra Poojari

271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another limb

SHRI. ANAND ,BANGALORE vs. INCOME-TAX OFFICER, WARD-3(2)(4) , BANGALORE

In the result, appeal of the assessee in ITA No

Bench: Shri George George K. & Shri Chandra Poojari

271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another limb

SHRI. ANAND ,BANGALORE vs. INCOME-TAX OFFICER, WARD-3(2)(4) , BANGALORE

In the result, appeal of the assessee in ITA No

271\nare mentioned would not satisfy requirement of law.\nr)\nThe assessee should know the grounds which he has to meet\nspecifically. Otherwise, principles of natural justice is offended. On\nthe basis of such proceedings, no penalty could be imposed to the\nassessee.\ns)\nTaking up of penalty proceedings on one limb and finding the assessee\nguilty of another limb

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

penalty proceedings u/s 271(1)(c) of the Act is initiated separately. 14.5 With regard to Undisclosed income from transport business the ld. D.R. submitted that during the course of search, a document A/JDPL/12 was found and seized. It contained entries relating to income earned by the assessee while returning from the various ITA No.838 to 843/Bang/2023 M/s. Paul Resorts