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.

142(1) of the Income Tax Act, 1961 (hereinafter "the Act") were issued during the period March 2021 to March 2022, such notices were issued through e-mail and were sent to the said e-mail address (i.e., sf.incometax@gmail.com) which did not belong to the appellant and simultaneously these notices were not sent to the secondary e-mail address

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.

142(1) of the Income Tax Act, 1961 (hereinafter "the Act") were issued during the period March 2021 to March 2022, such notices were issued through e-mail and were sent to the said e-mail address (i.e., sf.incometax@gmail.com) which did not belong to the appellant and simultaneously these notices were not sent to the secondary e-mail address

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.

142(1) of the Income Tax Act, 1961 (hereinafter "the Act") were issued during the period March 2021 to March 2022, such notices were issued through e-mail and were sent to the said e-mail address (i.e., sf.incometax@gmail.com) which did not belong to the appellant and simultaneously these notices were not sent to the secondary e-mail address

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.

142(1) of the Income Tax Act, 1961 (hereinafter "the Act") were issued during the period March 2021 to March 2022, such notices were issued through e-mail and were sent to the said e-mail address (i.e., sf.incometax@gmail.com) which did not belong to the appellant and simultaneously these notices were not sent to the secondary e-mail address

GOPALIYENGAR MADABUSHI MURALIDHAR, ,BENGALURU vs. INCOME-TAX OFFICER, WARD-7(2)(4), BENGALURU

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

Bench: Shri Chandra Poojari (Accountant Member), Shri Keshav Dubey (Judicial Member)

penalty proceedings under section 271(1)(c) of the Act. 3 Gopaliyengar Madabushi Muralidhar 5. Other grounds: 5.1. The Learned AO has erred in law and on facts in levying interest under section 234B and 234C of the Act. The interest so levied, being erroneous, is required to be deleted. 5.2. The Appellant craves leave to add, amend, alter

TECNOTREE CONVERGENCE LT D,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

penalty proceedings initiated under section 274 read with section 271(1)(c) of the Act. Relief 9. On the facts and circumstances of the case and in law, the Appellant prays that the Ld. AO be directed to grant all such relief arising from the preceding grounds as also all relief consequential thereto. 5. Ground Nos.1,2 and 9 (supra

TECNOTREE CONVERGENCE LT D,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

penalty proceedings initiated under section 274 read with section 271(1)(c) of the Act. Relief 9. On the facts and circumstances of the case and in law, the Appellant prays that the Ld. AO be directed to grant all such relief arising from the preceding grounds as also all relief consequential thereto. 5. Ground Nos.1,2 and 9 (supra

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE vs. M/S TECNOTREE CONVERGENCE LTD , GURGAON

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

penalty proceedings initiated under section 274 read with section 271(1)(c) of the Act. Relief 9. On the facts and circumstances of the case and in law, the Appellant prays that the Ld. AO be directed to grant all such relief arising from the preceding grounds as also all relief consequential thereto. 5. Ground Nos.1,2 and 9 (supra

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE vs. M/S TECNOTREE CONVERGENCE LTD , GURGAON

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

penalty proceedings initiated under section 274 read with section 271(1)(c) of the Act. Relief 9. On the facts and circumstances of the case and in law, the Appellant prays that the Ld. AO be directed to grant all such relief arising from the preceding grounds as also all relief consequential thereto. 5. Ground Nos.1,2 and 9 (supra

GMR ENERGY LIMITED,BENGALURU vs. ASSISTANT DIRECTOR INCOME TAX, CPC, BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

271) 247-258 Head 247 (Supreme Court) note 4. The Ld. D.R. relied on the orders of the lower authorities. 5. We have heard the rival submissions and perused the materials available on record. In this case, assessee has filed the return of income for the assessment year 2019-20 on 30.11.2019 declaring a loss of Rs.70

GMR ENERGY LIMITED,BENGALURU vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

271) 247-258 Head 247 (Supreme Court) note 4. The Ld. D.R. relied on the orders of the lower authorities. 5. We have heard the rival submissions and perused the materials available on record. In this case, assessee has filed the return of income for the assessment year 2019-20 on 30.11.2019 declaring a loss of Rs.70

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

In the result, the appeals filed by the assessee for all the four A

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER\nAND\nSHRI SOUNDARARAJAN K. (Judicial Member)

142(1) dated 02.07.2021.\n15. 9. The Learned AO erred in making the impugned\naddition merely on the basis of statements extracted from\nthe Appellant during search proceedings under coercion,\nwhen the same were retracted by the Appellant vide\nPage 24 of 74\nITA Nos.642 to 645/Bang/2024\nletters dated 06.01.2021 (the copy of same was also filed\nbefore Learned Ad.CIT

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

142(1) of the\nIncome Tax Act, 1961 (hereinafter \"the Act\") were issued during the period\nMarch 2021 to March 2022, such notices were issued through e-mail and\nwere sent to the said e-mail address (i.e., sf.incometax@gmail.com) which\ndid not belong to the appellant and simultaneously these notices were not\nsent to the secondary e-mail address

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

142(1) of the\nIncome Tax Act, 1961 (hereinafter \"the Act\") were issued during the period\nMarch 2021 to March 2022, such notices were issued through e-mail and\nwere sent to the said e-mail address (i.e., sf.incometax@gmail.com) which\ndid not belong to the appellant and simultaneously these notices were not\nsent to the secondary e-mail address

BOMMARABETTU MADHU SUDHANA ACHARYA ,UDUPI vs. INCOME TAX OFFICER, WARD-1 AND TPS, UDUPI

In the result, appeal filed by the assessee is allowed

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2016-17

142(1) of the Act were issued calling for the details. The assessee in response to above notices, filed all the details which were called for and accordingly, the AO completed the assessment proceedings u/s 143(3) of the Act on 19.12.2018 by accepting the returned income filed by the assessee. Bommarabettu Madhusudhana Acharya, Bengaluru Page

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX. CENTRAL CIRCLE-1(1), BANGALORE

iii) ITA Nos - 984/BANG/2023 A.Y 2013-14\nApplication under Rule 29 of Income Tax Appellate Tribunal Rules, 1962\nINDEX\nSl.No Particulars Page No.\n1 Application u/r 29 of ITAT Rules,1962 1-6\n2 Annexure-A/1: Letter dated.24.07.2017 7-7\n3 Annexure-A/2: Letter dated 25.10.2018 8-10\n4 Annexure-A/3: Letter dated

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

penalty initiation. These instructions do not\nshow non-application of mind; rather, they are an additional layer of\nverification meant to ensure correctness and completeness of the\nassessment. The learned DR emphasised that such directions are routine\nand reflect due diligence and not mechanical approval.\n\n18.4 The learned DR also clarified that the issuance of approval letters\nand assessment

M/S. CISCO SYSTEMS SERVICES B.V. INDIA BRANCH,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE- 1(1), BANGALORE

In the result, the appeal by the assessee is allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A No. 2572/Bang/2019 Assessment Year : 2011-12 M/S. Cisco Systems Services B.V. – India The Deputy Branch, Commissioner Of Brigade South Parade, Income Tax, No. 10, Mahatma Gandhi International Taxation, Road, Circle – 1(1), Vs. Bangalore – 560 001. Bangalore. Pan: Aaccc4836D Appellant Respondent Assessee By : Shri Rajan Vora, Ca Revenue By : Shri Pradeep Kumar, Cit (Dr) Date Of Hearing : 04-01-2022 Date Of Pronouncement : 12-01-2022 Order Per Beena Pillaithis Appeal By Assessee Is Directed Against The Order Of The Ld.Ao Dated 31.12.2015 Passed U/S. 143(3) R.W.S. 144C(13) Of The Income-Tax Act, 1961 [The Act] On The Following Grounds: “Based On The Facts & Circumstances Of The Case & In Law, Cisco Systems Services B.V. —India Branch (Hereinafter Referred To As 'The Appellant'), Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Learned Assessing Officer (Hereinafter Referred To As The 'Learned Ao') Dated October 15, 2019 Under Section 147 Read With Section 143(3) Read With Section 144C Of The Income-Tax Act, 1961 (`The Act') Pursuant To The Directions Dated September 23, 2019 Issued By The Drp U/S 144C(5) Of The Act ('The Impugned Order') Inter-Alia On The Following Grounds:

u/s. 271(1)(c) of the Act. According to the Id. AR, passing of the draft assessment order along with demand notice and also initiating penalty proceedings along with draft assessment proceedings are bad in law, being contrary to the procedure prescribed under law, thus subsequent final assessment order along with demand notice loses its sanctity. Being so, it deserves