CHIKKAMUDNOOR MILK PRODUCERS CO-OPERATIVE SOCIETY LIMITED, ,CHIKKAMUDNOOR vs. INCOME TAX OFFICER, WARD-1 , PUTTUR

In the result appeal of the assessee is dismissed

Bench: Shri Prashant Maharishiassessment Year : 2019-20

reassessment intimation passed u/s 154 of the Act where in in intimation order under section 143 (1) of the income tax act 1961 dated 27 June 2023 passed by the central processing Centre, assesseee sought rectification

SHRI HINGULAMBIKA EDUCATION SOCIETY,GULBARGA vs. ITO (EXEMPTIONS), WARD-1, KALBURGI

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

reassessment proceedings were pending before the Assessing Officer. In the case of Centre for Cellular and Molecular Platforms (Supra), ITAT has relied upon the judgment in the case of Shree Shyam Mandir Committee (Supra), wherein it was held that appeal in continuation of original assessment proceedings and proceedings before the appellate Shri Hingulambika Education Society, Gulbarga Page

SHRI. KEMPAREDDY GOVINDRAJ,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), BENGALURU

In the result the appeals of the assessee in ITA No’s 1022 to \n1024/ Bang/ 2024, for the

154 of \nthe Act by the rectification order dated 20.02.2018 and thus finally \nthe addition is only to the extent of Rs.1,08,49,584/-. \n\niii. The learned CIT(A) erred in confirming the perverse conclusion of \nthe AO that the difference in the jewellery value as per the returns \nfiled before the Lok Ayukta

SREE GANESH GEARS PRIVATE LIMITED ,MYSURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2) , MYSURU

In the result, the appeal filed by assessee stands allowed for statistical purposes

Bench: Smt. Beena Pillai & Shri. Laxmi Prasad Sahuassessment Year : 2006-07 M/S. Sree Ganesh Gears The Deputy Pvt. Ltd., Commissioner Of Plot No. 106, Belegola Income Tax, Industrial Area, Circle – 1(2), Mysuru – 570 016. Mysuru. Vs. Pan: Aaecs8142C Appellant Respondent : Shri Ajith .V, Advocate I/B Shri Assessee By B.S. Balachandran, Advocate : Shri Ganesh R Gale, Standing Revenue By Counsel For Department Date Of Hearing : 30-05-2024 Date Of Pronouncement : 07-06-2024 Order Per Beena Pillaipresent Appeal Has Been Filed By The Assessee Against Order Dated 05/03/2024 Passed By Nfac, Delhi For A.Y. 2006-07. “Legal Grounds: 1. The Order Dated 04 March 2024 Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre Is Bad & Erroneous & Against The Facts & Circumstances Of The Case; 2. The Learned Cit(A) Erred In Law & On Facts In Dismissing The Appeal Of The Appellant On The Grounds Of Limitation Without Appreciating That The Appeal Was Filed Within The Time Limit Provided By The Hon'Ble High Court

reassessment proceedings initiated by the Ld AO based on change of opinion and without having any tangible material which shows escapement of income, thereby violating the provisions of section 147 of the Act; 5. The learned CIT(A) erred in not appreciating that the Appellant had disclosed all material facts necessary for making an assessment and hence, the notice issued

TEXO THE BUILDERS ,UDUPI vs. ACIT, CENTRAL CIRCLE-2, MANGALORE

In the result, we dismiss grounds raised by the assessee

Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan K

154 of the Act and the AO passed Order on 10.09.2025 for the Assessment Year 2013-14 in ITA Nos.1199, 1200/Bang/2025 Page 3 of 28 which amount was not allowed in OGE were confirmed and rejected the rectification petition filed by the assessee. 5. The learned Counsel reiterated the submissions made before the lower authorities and he has filed written

BANDIGADI CHANDRAPPASHETTY RAJASHEKARAPPA,SHIMOGA vs. INCOME TAX OFFICER, WARD-1 , SHIMOGA

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

reassess the earlier assessment in terms of section 147 or carry out rectification u/s 154 of the Act. He can‟t usurp

SRI. BANDIGADI CHANDRAPPASHETTY RAJASHEKARA,SHIVAMOGGA vs. INCOME-TAX OFFICER, WARD-4, SHIMOGA

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

reassess the earlier assessment in terms of section 147 or carry out rectification u/s 154 of the Act. He can‟t usurp

BANDIGADI CHANDRAPPASHETTY RAJASHEKARAPPA,SHIMOGA vs. INCOME TAX OFFICER, WARD-1 , SHIMOGA

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

reassess the earlier assessment in terms of section 147 or carry out rectification u/s 154 of the Act. He can‟t usurp

SRI. BANDIGADI CHANDRAPPASHETTY RAJASHEKARA,SHIVAMOGGA vs. INCOME TAX OFFICER, WARD-4, SHIVAMOGGA

In the result, the appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

reassess the earlier assessment in terms of section 147 or carry out rectification u/s 154 of the Act. He can‟t usurp

HYAGREEVA HOTELS & RESORTS PRIVATE LIMITED ,BANGALORE vs. THE JOINT COMMISSIONER OF INCOME TAX(OSD) CIRCLE-3(1)(1) , BENGALURU

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri George George K & Shri Waseem Ahmedr Assessment Year : 2012-13 M/S. Hyagreeva Hotels & Resorts Pvt. Ltd., Vs. Jcit (Osd), No.10/6, Lavelle Road, Circle – 3(1)(1), Bengaluru – 560 001. Bengaluru. Pan : Aaach 7551 A Appellant Respondent Assessee By : Shri. Akshita, Ca Revenue By : Shri. Ramanathan, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 12.06.2024 Date Of Pronouncement : 12.06.2024

rectification order under section 154 of the Act (Order dated 04.03.2022) by denying the set off of losses amounting to Rs.22,43,078/- carried forward from Assessment Year 2010-11. Page 2 of 4 3. Aggrieved by the Order of the AO passed under section 154 of the Act, assessee preferred appeal before the First Appellate Authority

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(3), BENGLAURU vs. SHRI KEMPAREDDY GOVINDRAJU, DOMLUR, BENGALURU

In the result the appeals of the assessee in ITA No’s 1022 to 1024/ Bang/ 2024, for the Assessment Years 2014-15, 2015-16 and 2016-17 are allowed and the appeals of the Revenue in ITA Nos

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

154 of the Act by the rectification order dated 20.02.2018 and thus finally the addition is only to the extent of Rs.1,08,49,584/-. iii. The learned CIT(A) erred in confirming the perverse conclusion of the AO that the difference in the jewellery value as per the returns filed before the Lok Ayukta

SHRI. KEMPAREDDY GOVINDRAJ,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3) , BENGALURU

In the result the appeals of the assessee in ITA No’s 1022 to\n1024/ Bang/ 2024, for the

154 of\nthe Act by the rectification order dated 20.02.2018 and thus finally\nthe addition is only to the extent of Rs.1,08,49,584/-.\n\niii. The learned CIT(A) erred in confirming the perverse conclusion of\nthe AO that the difference in the jewellery value as per the returns\nfiled before the Lok Ayukta

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

In the result, all the COs by assessee in CO

Bench: Shri Chandra Poojari & Smt. Beena Pillai

rectification order, Out the CIT(A) discussed the appeal through an order (bearing DIN No. ITBA/APL/M/250/2022-23/1043503503(1) dated 21.6.2022. Subsequently the appellant approached the ITAT against the decision. The ITAT in its order dated 30.08.2022 in ITA No. 558/Bang/2022 remanded the matter back to the ld. CIT(A) as reproduced below, instructing to reassess the appellant's claims in this

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BANGALORE

In the result, all the COs by assessee in CO

Bench: Shri Chandra Poojari & Smt. Beena Pillai

rectification order, Out the CIT(A) discussed the appeal through an order (bearing DIN No. ITBA/APL/M/250/2022-23/1043503503(1) dated 21.6.2022. Subsequently the appellant approached the ITAT against the decision. The ITAT in its order dated 30.08.2022 in ITA No. 558/Bang/2022 remanded the matter back to the ld. CIT(A) as reproduced below, instructing to reassess the appellant's claims in this

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BANGALORE vs. COFFEE DAY ENTERPRISES, BENGALURU

In the result, all the COs by assessee in CO

Bench: Shri Chandra Poojari & Smt. Beena Pillai

rectification order, Out the CIT(A) discussed the appeal through an order (bearing DIN No. ITBA/APL/M/250/2022-23/1043503503(1) dated 21.6.2022. Subsequently the appellant approached the ITAT against the decision. The ITAT in its order dated 30.08.2022 in ITA No. 558/Bang/2022 remanded the matter back to the ld. CIT(A) as reproduced below, instructing to reassess the appellant's claims in this

DEPUTY COMMISSIONER OF INCOME-TAX, , BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

In the result, all the COs by assessee in CO

Bench: Shri Chandra Poojari & Smt. Beena Pillai

rectification order, Out the CIT(A) discussed the appeal through an order (bearing DIN No. ITBA/APL/M/250/2022-23/1043503503(1) dated 21.6.2022. Subsequently the appellant approached the ITAT against the decision. The ITAT in its order dated 30.08.2022 in ITA No. 558/Bang/2022 remanded the matter back to the ld. CIT(A) as reproduced below, instructing to reassess the appellant's claims in this

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

In the result, all the COs by assessee in CO\nNos

rectification order, Out the\nCIT(A) discussed the appeal through an order (bearing DIN No.\nITBA/APL/M/250/2022-23/1043503503(1) dated 21.6.2022.\nSubsequently the appellant approached the ITAT against the\ndecision. The ITAT in its order dated 30.08.2022 in ITA No.\n558/Bang/2022 remanded the matter back to the ld. CIT(A) as\nreproduced below, instructing to reassess the appellant's claims in\nthis

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

In the result, all the COs by assessee in CO\nNos

rectification order, Out the\nCIT(A) discussed the appeal through an order (bearing DIN No.\nITBA/APL/M/250/2022-23/1043503503(1) dated 21.6.2022.\nSubsequently the appellant approached the ITAT against the\ndecision. The ITAT in its order dated 30.08.2022 in ITA No.\n558/Bang/2022 remanded the matter back to the ld. CIT(A) as\nreproduced below, instructing to reassess the appellant's claims in\nthis

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

In the result, all the COs by assessee in CO\nNos

rectification order, Out the\nCIT(A) discussed the appeal through an order (bearing DIN No.\nITBA/APL/M/250/2022-23/1043503503(1) dated 21.6.2022.\nSubsequently the appellant approached the ITAT against the\ndecision. The ITAT in its order dated 30.08.2022 in ITA No.\n558/Bang/2022 remanded the matter back to the ld. CIT(A) as\nreproduced below, instructing to reassess the appellant's claims in\nthis