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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

penalty under sections 271(1)(c) of the Act. xi. The Assessee have right reserve to Amend modify delete and make any additional grounds of appeal. 2.3 During the appellate proceedings the assessee raised additional grounds of appeal before the ld. CIT(A)-2, Panaji as under: 1. The learned Assessing Officer erred in issuing notice u/s.1

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

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 variousITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels

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

penalty proceedings u/s 271(1)(c) of the Act is\ninitiated separately.\n14.5 With regard to Undisclosed income from transport business\nthe ld. D.R. submitted that during the course of search, a document\nA/JDPL/12 was found and seized. It contained entries relating to\nincome earned by the assessee while returning from the various\ndepots of KSBCL. The alcohol manufactured

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

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

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

JOHN DEVELOPERS,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

JOHN DEVELOPERS ,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

JOHN DISTILLERIES 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

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

SRI RATHAN BABULAL LATH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2009-10

271(1)© of the Income Tax Act, 1961 is initiated for concealment of income.) 2.1 Against this assessee carried this appeal before Ld. CIT(A). The Ld. CIT(A) confirmed the addition by observing as follows:- “15. Perusal of assessment order shows that appellant during AY 2009-10 had given an amount of Rs. 60 crore to Sh. Navneet Sinhania

M/S STERLING COMMERCE PVT. LTD.,BANGALORE vs. DCIT, BANGALORE

In the result this ground raised by assessee stands allowed

Bench: Shri B.R.Baskaran & Smt Beena Pillaiit(Tp)A No.1220(Bang)/2011 (Assessment Year : 2007-08) M/S Sterling Commerce Solutions India Pvt.Ltd., (Successor In Interest To Telelogic India Pvt.Ltd) C/O Ibm India Pvt.Ltd,, Iii Floor, Subramanya Arcade, 12, Bannerghatta Road, Bangalore-560 029 Pan No.Aabct3727D/Ta-158 Appellant Vs The Deputy Commissioner Of Income Tax, Circle-12(4) Bangalore Respondent Appellant By : Sri Padamchand Khincha, Ca Revenue By : Shri Pradeep Kumar, Cit

penalty proceedings under section 271(1)(c) of the Act. 15 Directions issued by the Honorable Dispute Resolution Panel (DRP). The Honorable DRP has erred in law and on facts in not a) taking cognizance of the objections filed by the Appellant in IT(TP)A No.1220(B)/2011 7 relation to the draft assessment order/TP Order issued

JCIT, BANGALORE vs. M/S TEXAS INSTRUMENTS, BANGALORE

In the result, both the assessee’s as well as Revenue’s appeals are treated as partly allowed for statistical purposes

Bench: Smt. P. Madhavi Devi & Shri Jason P Boazjoint Commissioner Of Income-Tax (Ltu), Bangalore. … Appellant Vs. M/S.Texas Instruments, Bagmane Tech Park, No.66/3 Adjacent To Lrde, Byrasandra, C V Raman Nagar Post Bangalore-560093. … Respondent Pan: Aaact5445M

penalty under section 271. Section 251 of the Act deals with the powers of the CIT(A) in disposing of the appeals filed before him/her. Thus, it is clear, that where the CIT(A) had called for details on such direction and the assessee files such details on such direction, it is not incumbent upon the CIT(A) to call

M/S TEXAS INSTRUMENTS (INDIA ) PRIVATE LIMITED,BANGALORE vs. ADDLCIT, BANGALORE

In the result, both the assessee’s as well as Revenue’s appeals are treated as partly allowed for statistical purposes

Bench: Smt. P. Madhavi Devi & Shri Jason P Boazjoint Commissioner Of Income-Tax (Ltu), Bangalore. … Appellant Vs. M/S.Texas Instruments, Bagmane Tech Park, No.66/3 Adjacent To Lrde, Byrasandra, C V Raman Nagar Post Bangalore-560093. … Respondent Pan: Aaact5445M

penalty under section 271. Section 251 of the Act deals with the powers of the CIT(A) in disposing of the appeals filed before him/her. Thus, it is clear, that where the CIT(A) had called for details on such direction and the assessee files such details on such direction, it is not incumbent upon the CIT(A) to call

SHRI. VARADARAJAN NARAYAN AIYAR,BENGALURU vs. INCOME-TAX OFFICER, WARD-1(2)(1), BANGALORE

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

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

u/s 271D of the Act was passed subsequently on 28.01.2022. Therefore, penalty order was passed on the deceased person. The CIT(A) upheld the penalty order by holding that the penalty proceedings were initiated when the assessee was alive and the objections to the notice for the penalty initiated was filed by the assessee himself. 8. As per section

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

penalty proceedings u/s 271(1)(c) of the Act is\ninitiated separately.\n14.2 Regarding bogus carriage outward expenses the ld. D.R.\nsubmitted that during the course of the search, it was noticed that\nJDPL was inflating the carriage outwards to certain extent as the\nsame modus followed under the head of sales promotion expenses.\nDuring the course of the search

SHRI.J M VRUSHABENDRAIAH ,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

The appeal of the assessee is partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

149, 151 and 153 where the Assessing Officer is satisfied that any books of account or documents, seized or requisitioned belongs or belong to a person other than the person referred to in section 153A, then, the books of account or documents or assets, seized or requisitioned shall be handed over to the Assessing Officer having jurisdiction over such other

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

149 Taxmann.com 399 (SC), the conclusion of which is reproduced as under: As per the provisions of Section 153A, in case of a search under section 132 or requisition under section 132A, the AO gets the jurisdiction to assess or reassess the 'total income' in respect of each assessment year falling within six assessment years. However, it is required