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.

section 249 (3) of the Act. In fact, the reasons put forward only show lack of due diligence on part of the appellant company in making statutory compliances viz. presenting of appeal within the prescribed period, and attending to statutory notices.” ITA No.700/Bang/2024 (AY 2013-14) (Penalty appeal): 5.3 This appeal emanated from the penalty levied u/s 271

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.

section 249 (3) of the Act. In fact, the reasons put forward only show lack of due diligence on part of the appellant company in making statutory compliances viz. presenting of appeal within the prescribed period, and attending to statutory notices.” ITA No.700/Bang/2024 (AY 2013-14) (Penalty appeal): 5.3 This appeal emanated from the penalty levied u/s 271

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.

section 249 (3) of the Act. In fact, the reasons put forward only show lack of due diligence on part of the appellant company in making statutory compliances viz. presenting of appeal within the prescribed period, and attending to statutory notices.” ITA No.700/Bang/2024 (AY 2013-14) (Penalty appeal): 5.3 This appeal emanated from the penalty levied u/s 271

NARAYANA HRUDAYALAYA LIMITED ,BENGALURU vs. ACIT, CIRCLE-2(3)(1), BANGALORE

In the result, the appeal by the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2012-13

Section 271(1)(c). That is clearly not the intendment of the Legislature. 11. In this behalf the observations of this Court made in Sree Krishna Electricals v. State of Tamil Nadu & Anr. [(2009) 23VST 249 (SC)] as regards the penalty are apposite. In the aforementioned decision which pertained to the penalty proceedings in Tamil Nadu General Sales

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

section 249 (3) of\nthe Act. In fact, the reasons put forward only show lack of due diligence on part of\nthe appellant company in making statutory compliances viz. presenting of appeal\nwithin the prescribed period, and attending to statutory notices.”\nITA No.701/Bang/2024 (AY 2013-14) (Penalty appeal):\n5.4 This appeal emanated from the penalty levied u/s 271

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

section 249 (3) of\nthe Act. In fact, the reasons put forward only show lack of due diligence on part of\nthe appellant company in making statutory compliances viz. presenting of appeal\nwithin the prescribed period, and attending to statutory notices.”\nITA No.701/Bang/2024 (AY 2013-14) (Penalty appeal):\n5.4 This appeal emanated from the penalty levied u/s 271

MR. RAVINDRA KARADAHALLI VIVEK,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Smt. Beena Pillai

249(4)(b) of the Act. 2.1 The other appeals are relating to levy of penalty u/s 271(1)(b), 271(1)(c) & 271F of the Act, wherein the ld. CIT(A) confirmed the order of ld. AO levying the penalty under these provisions. 3. Facts of the case are that there was information in possession that the assessee

MR. RAVINDRA KARADAHALLI VIVEK ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Smt. Beena Pillai

249(4)(b) of the Act. 2.1 The other appeals are relating to levy of penalty u/s 271(1)(b), 271(1)(c) & 271F of the Act, wherein the ld. CIT(A) confirmed the order of ld. AO levying the penalty under these provisions. 3. Facts of the case are that there was information in possession that the assessee

MR. RAVINDRA KARADAHALLI VIVEK ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Smt. Beena Pillai

249(4)(b) of the Act. 2.1 The other appeals are relating to levy of penalty u/s 271(1)(b), 271(1)(c) & 271F of the Act, wherein the ld. CIT(A) confirmed the order of ld. AO levying the penalty under these provisions. 3. Facts of the case are that there was information in possession that the assessee

MR. RAVINDRA KARADAHALLI VIVEK ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Smt. Beena Pillai

249(4)(b) of the Act. 2.1 The other appeals are relating to levy of penalty u/s 271(1)(b), 271(1)(c) & 271F of the Act, wherein the ld. CIT(A) confirmed the order of ld. AO levying the penalty under these provisions. 3. Facts of the case are that there was information in possession that the assessee

SHRI. KRISHNAMURTHY NARYANAMURTHY,BENGALURU vs. INCOME-TAX OFFICER, WARD-4(3)(4), BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Royassessment Year : 2015-16

section 271(1)(c) observed that the burden of proof is on the assessee to explain that there is no concealment or has furnished inaccurate particulars of income relying on the Hon’ble Supreme Court judgment in 251 ITR 99 (SC). Since the assessee did not comply to the show cause notice, the AO levied penalty u/s. 271

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

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 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

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