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)

150 as\ncash paid over and above three bills to M/s Patel & Co.,\nand extrapolating it to entire quantity of tendu leaf\npurchased from all vendors during the impugned year and\nmaking an addition of Rs.1,55,45,376/- even after noticing\nthat the said amount was adjusted by M/s Patel & Co, in\ntheir subsequent invoice and after conceding that

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

150 as\ncash paid over and above three bills to M/s Patel & Co.,\nand extrapolating it to entire quantity of tendu leaf\npurchased from all vendors during the impugned year and\nmaking an addition of Rs.1,55,45,376/- even after noticing\nthat the said amount was adjusted by M/s Patel & Co, in\ntheir subsequent invoice and after conceding that

MAHESHWARAPPA MUNIRAMU,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, RANGE 2(2), BENGALURU, BENGALURU

In the result, appeal filed by the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18 Maheshwarappa Muniramu #4261/17, 2Nd Cross, 20Th Main Subramanya Nagar Jcit Vs. Bengaluru 560 021 Range 2(2) Bangalore Pan No :Aempm8290C Appellant Respondent Appellant By : Sri Nagaraj K. H., Ca Respondent By : Sri Subramaniam, Jcit Dr Date Of Hearing : 30.06.2025 Date Of Pronouncement : 26.09.2025

u/s 269SS of the Act and accepted his share of sale consideration of Rs.10 lakhs in cash. This bonafide belief clearly established from the fact that the assessee had deposited the cash received on sale of immovable property into his bank account maintained with canara bank & thereafter deposited/transferred the same to the bank account opened under the capital gains account

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

271 D was not exigible. 4. The Ld. CIT(A) ought to have appreciated that the circumstances that prompted the Appellant to receive on sale of sites cash from buyers and ought to have refrained from levying the penalty 5. On the facts the Ld. CIT(A) ought to have accepted the income declared under the head capital gain

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

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

150 as\ncash paid over and above three bills to M/s Patel & Co.,\nand extrapolating it to entire quantity of tendu leaf\npurchased from all vendors during the impugned year and\nmaking an addition of Rs.1,55,45,376/- even after noticing\nthat the said amount was adjusted by M/s Patel & Co, in\ntheir subsequent invoice and after conceding that

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

2) issued and\nassessment pending u/s 143(3)\nPending regular assessment\nproceedings would abate and would\nconverge/merge in proceedings u/s\n153A.\nAccordingly the scope of\nassessment under section 153A\nwould cover the pending return\n6. Assessment u/s 143(3)\ncompleted.\nSince regular assessment\nproceedings have been completed &\nare not pending, there would be no\nabatement of proceedings.\nAO loses jurisdiction

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

150/- in its return of income as admitted during the search. From above it is clear case of concealment of income by the assessee and hence 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

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

2) issued and Pending regular assessment assessment pending u/s 143(3) proceedings would abate and would converge/merge in proceedings u/s 153A. Accordingly the scope of assessment under section 153A would cover the pending return ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961

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

2) issued and Pending regular assessment assessment pending u/s 143(3) proceedings would abate and would converge/merge in proceedings u/s 153A. Accordingly the scope of assessment under section 153A would cover the pending return ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961

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

2) issued and Pending regular assessment assessment pending u/s 143(3) proceedings would abate and would converge/merge in proceedings u/s 153A. Accordingly the scope of assessment under section 153A would cover the pending return ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961

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

2) issued and Pending regular assessment assessment pending u/s 143(3) proceedings would abate and would converge/merge in proceedings u/s 153A. Accordingly the scope of assessment under section 153A would cover the pending return ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961

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

2) issued and Pending regular assessment assessment pending u/s 143(3) proceedings would abate and would converge/merge in proceedings u/s 153A. Accordingly the scope of assessment under section 153A would cover the pending return ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961

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

2) issued and Pending regular assessment assessment pending u/s 143(3) proceedings would abate and would converge/merge in proceedings u/s 153A. Accordingly the scope of assessment under section 153A would cover the pending return ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961

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

2) issued and Pending regular assessment assessment pending u/s 143(3) proceedings would abate and would converge/merge in proceedings u/s 153A. Accordingly the scope of assessment under section 153A would cover the pending return ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961

SHRI. RAJNISH GOPINATH,BANGALORE vs. THE ADDL. COMMISSIONER OF INCOME TAX, CENTRAL RANGE-1 , BENGALURU

In the result, appeal filed by the assessee is dismissed

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year :2018-19

271 of the Act there is no immunity granted for reasonable cause and the assessee was unable to prove with any formal agreement to act as an agent for shape keeping and he requested that the penalty should be confirmed. 8. Considering the rival submissions and Orders and persuing the entire materials available on records and the orders

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

2) issued and\nassessment pending u/s 143(3)\n\nPending regular assessment\nproceedings would abate and would\nconverge/merge in proceedings u/s\n153A.\n\nAccordingly the scope of\nassessment under section 153A\nwould cover the pending return\n\n\nITA No.838 to 843/Bang/2023 \nM/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore\nITA No.844/Bang/2023 \nM/s. Paul Plathotathil John\nITA Nos.845 to 847/Bang/2023 \nM/s

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

2) issued and\nassessment pending u/s 143(3)\nPending regular assessment\nproceedings would abate and would\nconverge/merge in proceedings u/s\n153A.\nAccordingly the scope of\nassessment under section 153A\nwould cover the pending return\n13.2 As seen from the above table, if the regular assessment\nproceedings have been completed and are not pending as on the\ndate of search, there

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

2) issued and\nassessment pending u/s 143(3)\nPending regular assessment\nproceedings would abate and would\nconverge/merge in proceedings u/s\n153A.\nAccordingly the scope of\nassessment under section 153A\nwould cover the pending return\nITA No.838 to 843/Bang/2023\nM/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore\nITA No.844/Bang/2023\nM/s. Paul Plathotathil John\nITA Nos.845 to 847/Bang/2023\nM/s. John Developers, Bangalore