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

Penalty proceedings u/s 271(1)(c) is initiated separately on the concealed income as detected above.” 8.1 Similarly, for the assessment year 2014-15, the ld. AO made similar findings and finally made addition by stating as follows: “On verification of the copies of the VAT assessment order for the financial year submitted by the VAT authorities u/s

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

Penalty proceedings u/s 271(1)(c) is initiated separately on the concealed income as detected above.” 8.1 Similarly, for the assessment year 2014-15, the ld. AO made similar findings and finally made addition by stating as follows: “On verification of the copies of the VAT assessment order for the financial year submitted by the VAT authorities u/s

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

Penalty proceedings u/s 271(1)(c) is initiated separately on the concealed income as detected above.” 8.1 Similarly, for the assessment year 2014-15, the ld. AO made similar findings and finally made addition by stating as follows: “On verification of the copies of the VAT assessment order for the financial year submitted by the VAT authorities u/s

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

Penalty proceedings u/s 271(1)(c) is initiated separately on the concealed income as detected above.” 8.1 Similarly, for the assessment year 2014-15, the ld. AO made similar findings and finally made addition by stating as follows: “On verification of the copies of the VAT assessment order for the financial year submitted by the VAT authorities u/s

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 53C(1

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 53C(1

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

1) and time limit for issue accepted and attained finality. AO of notice u/s 143(2) has expired. loses jurisdiction to verify the return of income Since, no assessment would be pending there would be no abatement of any proceedings. Accordingly, the scope of assessment u/s 153A would be restricted to incriminating material found during the course of search

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

1) and time limit for issue accepted and attained finality. AO of notice u/s 143(2) has expired. loses jurisdiction to verify the return of income Since, no assessment would be pending there would be no abatement of any proceedings. Accordingly, the scope of assessment u/s 153A would be restricted to incriminating material found during the course of search

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

1) and time limit for issue accepted and attained finality. AO of notice u/s 143(2) has expired. loses jurisdiction to verify the return of income Since, no assessment would be pending there would be no abatement of any proceedings. Accordingly, the scope of assessment u/s 153A would be restricted to incriminating material found during the course of search

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

1) and time limit for issue accepted and attained finality. AO of notice u/s 143(2) has expired. loses jurisdiction to verify the return of income Since, no assessment would be pending there would be no abatement of any proceedings. Accordingly, the scope of assessment u/s 153A would be restricted to incriminating material found during the course of search

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

1) and time limit for issue accepted and attained finality. AO of notice u/s 143(2) has expired. loses jurisdiction to verify the return of income Since, no assessment would be pending there would be no abatement of any proceedings. Accordingly, the scope of assessment u/s 153A would be restricted to incriminating material found during the course of search

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

1) and time limit for issue accepted and attained finality. AO of notice u/s 143(2) has expired. loses jurisdiction to verify the return of income Since, no assessment would be pending there would be no abatement of any proceedings. Accordingly, the scope of assessment u/s 153A would be restricted to incriminating material found during the course of search

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

1) and time limit for issue accepted and attained finality. AO of notice u/s 143(2) has expired. loses jurisdiction to verify the return of income Since, no assessment would be pending there would be no abatement of any proceedings. Accordingly, the scope of assessment u/s 153A would be restricted to incriminating material found during the course of search

SRI. MUTHAIAH SANNASURAYYA,DAVANGERE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, appeals filed by the assessee are allowed for statistical purposes

Bench: Shri George George K & Shri Laxmi Prasad Sahu

B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.785 to 787/Bang/2023 Assessment Years : 2009-10, 2010-11, 2011-12 Shri Muthaiah Sannasurayya, Vs. DCIT, 1762/13, Dhari, 1st Stage, Central Circle – 1(3), 2nd Cross, Opp: St. Johns High School, Bengaluru. Shivakumar Swamy Badavane, Davangere – 577 004. PAN : BEXPS

SRI. MUTHAIAH SANNASURAYYA ,DAVANGERE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, appeals filed by the assessee are allowed for statistical purposes

Bench: Shri George George K & Shri Laxmi Prasad Sahu

B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.785 to 787/Bang/2023 Assessment Years : 2009-10, 2010-11, 2011-12 Shri Muthaiah Sannasurayya, Vs. DCIT, 1762/13, Dhari, 1st Stage, Central Circle – 1(3), 2nd Cross, Opp: St. Johns High School, Bengaluru. Shivakumar Swamy Badavane, Davangere – 577 004. PAN : BEXPS

SRI. MUTHAIAH SANNASURAYYA,DAVANGERE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, appeals filed by the assessee are allowed for statistical purposes

Bench: Shri George George K & Shri Laxmi Prasad Sahu

B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.785 to 787/Bang/2023 Assessment Years : 2009-10, 2010-11, 2011-12 Shri Muthaiah Sannasurayya, Vs. DCIT, 1762/13, Dhari, 1st Stage, Central Circle – 1(3), 2nd Cross, Opp: St. Johns High School, Bengaluru. Shivakumar Swamy Badavane, Davangere – 577 004. PAN : BEXPS

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

b) No assessment earlier completed u/s 143(3) Pending assessment/reassessment proceedings u/s 147 would abate and would converge/merge in proceedings u/s 153A. Accordingly, the powers of the AO, in both the cases, shall extent to: (a) Assess income that would validly be assessed in the pending proceedings u/s 147, and 13.2 As seen from the above table, if the regular

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