M/S SHETTY CONSTRUCTIONS ,KALABURAGI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-(1), KALABURAGI

In the result, the appeal is partly allowed

Bench: Shri N.V.Vasudevan & Shri A.K.Garodiaita No.286(Bang)/2019 (Assessment Year : 2007-08) M/S Shetty Constructions, Shetty Enclave, Aland Road, Kalaburagi-585 103 Panno.Aaffs1811G Appellant Vs The Asst. Commissioner Of Income Tax, Circle-(1), Kalaburagi Respondent Appellant By : Shri Sreehari Kutsa, Advocate Revenue By : Shri Manjeet Singh, Addl.Cit

Section 142A of the Income-tax Act, 1961 inserted by the Finance Act, 2004, with effect from November 15, 1972 enables the Assessing Officers to make a reference to Valuation Officer for the purpose of making assessment or reassessment

M/S. PUTTUR CITY HOSPITAL PVT. LTD.,,PUTTUR vs. INCOME-TAX OFFICER, WARD-1, PUTTUR

In the result, (i) ITA No

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 142A of the Income-tax Act, 1961 inserted by the Finance Act, 2004, with effect from November 15, 1972 enables the Assessing Officers to make a reference to Valuation Officer for the purpose of making assessment or reassessment

M/S. PUTTUR CITY HOSPITAL PVT. LTD.,,PUTTUR vs. INCOME-TAX OFFICER, WARD-1, PUTTUR

In the result, (i) ITA No

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 142A of the Income-tax Act, 1961 inserted by the Finance Act, 2004, with effect from November 15, 1972 enables the Assessing Officers to make a reference to Valuation Officer for the purpose of making assessment or reassessment

M/S. PUTTUR CITY HOSPITAL PVT. LTD.,,PUTTUR vs. INCOME-TAX OFFICER, WARD-1, PUTTUR

In the result, (i) ITA No

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 142A of the Income-tax Act, 1961 inserted by the Finance Act, 2004, with effect from November 15, 1972 enables the Assessing Officers to make a reference to Valuation Officer for the purpose of making assessment or reassessment

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

reassessment passed under\nclause (b) of section 153A in respect of each assessment year falling\nwithin six assessment years immediately preceding the assessment\nyear relevant to the previous year in which search is conducted under\nsection 132 or requisition is made under section 132A. The provision\nhas also been made applicable to orders of assessment passed under\nclause

HARISHA,MYSORE vs. PCIT (CENTRAL), BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2019-20

Section 142A of the I.T. Act, 1961: (1) The Assessing Officer may, for the purposes of assessment or reassessment, make

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

reassessment passed under\nclause (b) of section 153A in respect of each assessment year falling\nwithin six assessment years immediately preceding the assessment\nyear relevant to the previous year in which search is conducted under\nsection 132 or requisition is made under section 132A. The provision\nhas also been made applicable to orders of assessment passed under\nclause

SRI. M. NAGARAJA,MYSORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2(1), MYSORE

In the result, appeal of the assessee is dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 1999-2000

reassessment. In the instant case, on the objections filed by the assessee, though the matter was referred to the District Valuation Officer for his comments, without waiting for further comments from the District Valuation Officer, the Assessing Officer has proceeded with the matter without considering the valid objections raised by the assessee. The same was confirmed by the CIT (Appeals

M/S JINDAL ALUMINIUM LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal of the assessee stands dismissed

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boazassessment Year : 2005-06

142A of the Act have no application in the case of the Appellant. 8. The learned CIT (Appeals) ought to have appreciated that estimation of value of the property was not conclusive for Page 3 of 19 reopening the assessment under Section 147 of the Act as held by the Hon'ble Supreme Court and consequently the reassessment