K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly\nallowed for statistical purposes

u/s. 271(1)(c) of the act for\nA.Ys. 2013-14 & 2015-16 to 2016-17, the assessee filed appeals\nbefore the Ld.CIT(A) belatedly as under:\nAY\nDate of\norder\npassed by\nAO\nDate of\nservice as\nper Form 35\nDate of\nfiling\nWhether appeal is\nfiled with time

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)

penalties\nrelated to income\nconcealment under the\nIncome-Tax Act. It\nestablishes that a clear\nprecedent that intentional\nconcealment of income is\npunishable regardless of\nsubsequent disclosures or\nrevised returns. The court\nexclusively analysed\nPrevious precedents to\nsolidify its stance on the\ninterpretation\nand\napplicability of sections\n13(5) and 271(1)(c) of the\nAct. The assessee himself\nadmitted

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

271 (Delhi - Trib.) (para 20) {CLI 2 Pg.\n629}.\n4.11. Hence the approval under Section 153D dated 28.09.2021 is bad\nand invalid. Consequently, the assessment orders for the AYs 2018-\n19, 2019-20 and 2020-21 are bad and invalid without valid\napproval under Section 153D.\n5. As regards revised return filed being invalid and contrary to\nSection

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

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.\n18.4 The learned DR also clarified that the issuance of approval letters\nand assessment orders

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

271 (Delhi - Trib.) (para 20) {CLI 2 – Pg.\n629}.\n\n4. 11. Hence the approval under Section 153D dated 28.09.2021 is bad\nand invalid. Consequently, the assessment orders for the AYs 2018-\n19, 2019-20 and 2020-21 are bad and invalid without valid\napproval under Section 153D.\n\n5. As regards revised return filed being invalid and contrary

K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU

In the result, all the appeals of the assessee are partly\nallowed for statistical purposes

u/s. 271(1)(c) of the act for\nA.Ys. 2013-14 & 2015-16 to 2016-17, the assessee filed appeals\nbefore the Ld.CIT(A) belatedly as under:\nAY\nDate of\norder\npassed by\nAO\nDate of\nservice as\nper Form 35\nDate of\nfiling\nWhether appeal is\nfiled with time

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

153D, dated 31.12.2018 for the AYs 2011-12 to 2016-17\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\n, ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023\nM/s. John Distilleries Pvt. Ltd., Bangalore\nPage 19 of 147\nand u/s 143(3) r.w.s.153D

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

153D of the Act on 31.12.2019 in which the cash of Rs.1.2 Crores was assessed protectively in the hands of the assessee. Notices were issued in this regard from time to time and assessee was asked why penalty should not be levied for violation of section 296ST of the Act. The Addl. CIT passed the penalty Order

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

153D, dated 31.12.2018 for the AYs 2011-12 to 2016-17ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore ITA No.844/Bang/2023 M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore Page 19 of 147 and u/s 143(3) r.w.s.153D

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

153D, dated 31.12.2018 for the AYs 2011-12 to 2016-17\nand u/s 143(3) r.w.s.153D 2017-18 dated 31.12.2018, are as\nunder:\n10.4 The additions made by the AO in the assessment order for the\nrelevant AYs on various issues on which the Assessee has filed\nappeals, are as under:\nAgainst this assessee is in appeal before us.\n10.5

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

153D, dated 31.12.2018 for the AYs 2011-12 to 2016-17\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\n, ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023\nM/s. John Distilleries Pvt. Ltd., Bangalore\nPage 19 of 147\nand u/s 143(3) r.w.s.153D

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

153D, dated 31.12.2018 for the AYs 2011-12 to 2016-17\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\n, ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023\nM/s. John Distilleries Pvt. Ltd., Bangalore\nPage 19 of 147\nand u/s 143(3) r.w.s.153D

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