MOHAMMED IBRAHIM MOHIDEEN,KERALA vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , MANGALORE

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

reassessment and the assessee was asked to explain it but the statement was itself not furnished to the assessee. As such, besides non-furnishing of the reasons for re-opening there was also a gross violation of the principles of natural justice

MOHAMMED IBRAHIM MOHIDEEN,KERALA vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , MANGALORE

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

reassessment and the assessee was asked to explain it but the statement was itself not furnished to the assessee. As such, besides non-furnishing of the reasons for re-opening there was also a gross violation of the principles of natural justice

BMM ISPAT LIMITED,HOSPET vs. DCIT, BANGALORE

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

justice be rendered.” 3.2 In written submissions, the assessee has submitted as under :- “ The assessee is a Public Limited Company. For the above assessment year, the assessee filed its return of income on 19.09.2005 declaring total income of Rs. 5,66,06,899/- (PB page 1). The search and seizure operation purportedly u/s 132 of the Income

MOHAMMED IBRAHIM MOHIDEEN,KERALA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, MANGALORE

In the result, appeal of the assessee in ITA\nNo

reassessment and the assessee was asked to explain it but the statement was\nitself not furnished to the assessee. As such, besides non-furnishing of the reasons\nfor re-opening there was also a gross violation of the principles of natural justice

NIYAZ SEA FOODS ,MANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , MANGALORE

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

reassessment under Section 153C follows lines pari materia with Section 153A. D. The First Proviso to Section 153C introduces a legal fiction on the basis of which the commencement date for computation of the six year or the ten year block is deemed to be the date of receipt of books of accounts by the jurisdictional AO. The identification

MR. M.RAMESH,CHIKKABALLAPUR vs. INCOME-TAX OFFICER,WARD-1, CHIKKABALLAPUR

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

Bench: Shri Arun Kumar Garodia

natural justice under the facts of the case. b) Without prejudice, the statement recorded on oath from the appellant during the Survey under section 133A of the Act has no legs to stand the test of law and consequently, the order of reassessment

MR.M RAMESH ,CHIKKABALLAPUR vs. INCOME-TAX OFFICER,WARD-1, CHIKKABALLAPUR, CHIKKABALLAPUR

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

Bench: Shri Arun Kumar Garodia

natural justice under the facts of the case. b) Without prejudice, the statement recorded on oath from the appellant during the Survey under section 133A of the Act has no legs to stand the test of law and consequently, the order of reassessment

MR.M RAMESH ,CHIKKABALLAPUR vs. INCOME TAX OFFICER WARD-1 , CHIKKABALLAPUR

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

Bench: Shri Arun Kumar Garodia

natural justice under the facts of the case. b) Without prejudice, the statement recorded on oath from the appellant during the Survey under section 133A of the Act has no legs to stand the test of law and consequently, the order of reassessment

MR.M.RAMESH ,CHIKKABALLAPUR vs. INCOME TAX OFFICER WARD-1 , CHIKKABALLAPUR

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

Bench: Shri Arun Kumar Garodia

natural justice under the facts of the case. b) Without prejudice, the statement recorded on oath from the appellant during the Survey under section 133A of the Act has no legs to stand the test of law and consequently, the order of reassessment

MR.M RAMESH ,CHIKKABALLAPUR vs. INCOME TAX OFFICER WARD-1 , CHIKKABALLAPUR

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

Bench: Shri Arun Kumar Garodia

natural justice under the facts of the case. b) Without prejudice, the statement recorded on oath from the appellant during the Survey under section 133A of the Act has no legs to stand the test of law and consequently, the order of reassessment

MR.M RAMESH ,CHIKKABALLAPUR vs. INCOME-TAX OFFICER,WARD-1, CHIKKABALLAPUR, CHIKKABALLAPUR

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

Bench: Shri Arun Kumar Garodia

natural justice under the facts of the case. b) Without prejudice, the statement recorded on oath from the appellant during the Survey under section 133A of the Act has no legs to stand the test of law and consequently, the order of reassessment

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

natural justice and the order of the lower authorities prevails. 17. Before us, ld. A.R. is not able to substantiate how the opportunity of hearing has not been given to the assessee. Hence, this ground of appeal in ITA Nos.982 to 987/Bang/2023 in assessment years 2011-12 to 2016-17 is dismissed. 18. Ground Nos.5

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

natural justice and the order of the lower authorities prevails. 17. Before us, ld. A.R. is not able to substantiate how the opportunity of hearing has not been given to the assessee. Hence, this ground of appeal in ITA Nos.982 to 987/Bang/2023 in assessment years 2011-12 to 2016-17 is dismissed. 18. Ground Nos.5

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

natural justice and the order of the lower authorities prevails. 17. Before us, ld. A.R. is not able to substantiate how the opportunity of hearing has not been given to the assessee. Hence, this ground of appeal in ITA Nos.982 to 987/Bang/2023 in assessment years 2011-12 to 2016-17 is dismissed. 18. Ground Nos.5

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

natural justice and the order of the lower authorities prevails. 17. Before us, ld. A.R. is not able to substantiate how the opportunity of hearing has not been given to the assessee. Hence, this ground of appeal in ITA Nos.982 to 987/Bang/2023 in assessment years 2011-12 to 2016-17 is dismissed. 18. Ground Nos.5

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

natural justice and the order of the lower authorities prevails. 17. Before us, ld. A.R. is not able to substantiate how the opportunity of hearing has not been given to the assessee. Hence, this ground of appeal in ITA Nos.982 to 987/Bang/2023 in assessment years 2011-12 to 2016-17 is dismissed. 18. Ground Nos.5

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

natural justice and the order of the lower authorities prevails. 17. Before us, ld. A.R. is not able to substantiate how the opportunity of hearing has not been given to the assessee. Hence, this ground of appeal in ITA Nos.982 to 987/Bang/2023 in assessment years 2011-12 to 2016-17 is dismissed. 18. Ground Nos.5

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

natural justice and the order of the lower authorities prevails. 17. Before us, ld. A.R. is not able to substantiate how the opportunity of hearing has not been given to the assessee. Hence, this ground of appeal in ITA Nos.982 to 987/Bang/2023 in assessment years 2011-12 to 2016-17 is dismissed. 18. Ground Nos.5