NEETA BHAMBHANI,BENGALURU vs. DCIT, (IT), CIRCLE-1(1), BENGALURU

In the result, I pass the following:-

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

reassessment with a new regime. The first proviso to Section 149 does not expressly bar the application of Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Section 3 of Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 applies to the entire Income-Tax Act, including Sections

SHRI. ANANTULA VIJAY MOHAN ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE

Bench: Shri Laxmi Prasad Sahu\Nand\Nshri Keshav Dubey\Nita Nos.2059 & 2060/Bang/2024\N Assessment Years: 2016-17 & 2017-18\Nanantula Vijay Mohan\N9, Banjara Avenue Road\Nno.1, Banjara Hills\Nhyderabad 500 034\Npan No: Aelpm6515K\Nappellant\Nvs.\Nvs.\Ndcit\Ncircle-6(1)(1)\Nbangalore\Nrespondent\Nsp No.67/Bang/2024\N(Arising Out Of Ita No.2060/Bang/2024)\N Assessment Year: 2017-18\Nanantula Vijay Mohan\N9, Banjara Avenue Road\Nno.1, Banjara Hills\Nhyderabad 500 034\Npan No: Aelpm6515K\Nappellant\Ndcit\Ncircle-6(1)(1)\Nbangalore\Nrespondent\Nappellant By\Nrespondent By\Nsri Padma Khincha, A.R.\Nsri Sridhar E., D.R.\Ndate Of Hearing\N: 18.02.2025\Ndate Of Pronouncement: 07.05.2025\Norder\Nper Laxmi Prasad Sahu:\Nthese Appeals At The Instance Of The Assessee Are Directed\Nagainst The Orders Of Ld. Cit(A)/Nfac, Delhi Both Dated 23.09.2024\Nvide Din & Order No. Itba/Nfac/S/250/2024-25/1068988279(1)\Nfor The Assessment Year 2016-17 & Vide Din & Order\Nno.Itba/Nfac/S/250/2024-25/1068999127(1) For The Assessment\Nyear 2017-18 Passed U/S 250 Of The Income Tax Act, 1961 (In Short\N'The Act'). Since Both These Appeals & The Stay Petition Are Of The\Nsame Assessee For The Different Assessment Years, These Are Clubbed\Ntogether, Heard Together & Disposed Of By This Common Order For\Nthe Sake Of Convenience & Brevity.\Nita No.2059/Bang/2024 (Ay 2016-17):\N2. First, We Take Up Ita No.2059/Bang/2024 For The Ay 2016-\N17 Wherein The Assessee Has Raised The Following Grounds Of Appeal:\N1. General\N1.

reassessment regime introduced with effect from\n01.04.2021.\n6. GROUND RELATING TO FACELESS ASSESSMENT CONDUCTED:\n6. 1. The learned CIT(A) has erred in confirming the order passed under section 147 in a\nfaceless manner provided under section 144B without appreciating that the Appellant\ndoes not belong to the class of persons that are notified by the Board and in whose

SAIKAT CHINMAY BHATTACHARYA,MUMBAI vs. DY. CIT, INTERNATIONAL TAXATION, CIRCLE 1(1), BANGALORE

In the result the appeal filed by the assessee is allowed

reassessment notices under section 149 operate\nretrospectively for three years for all situations and six years in case the\nescaped assessment amounts to or is likely to amount to more than rupees fifty\nlakhs.\" (Emphasis supplied)\n5. The High Court of Delhi in two of the judgments has followed the said\njudgment of the Apex Court in Rajeev Bansal supra

ANANTULA VIJAY MOHAN ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE

In the result, appeals filed by the assessee are allowed

Bench: Shri Laxmi Prasad Sahu\Nand\Nshri Keshav Dubey\Nita Nos.2059 & 2060/Bang/2024\N Assessment Years : 2016-17 & 2017-18\Nanantula Vijay Mohan\N9, Banjara Avenue Road\Nno.1, Banjara Hills\Nhyderabad 500 034\Npan No:Aelpm6515K\Nappellant\Nvs.\Ndcit\Ncircle-6(1)(1)\Nbangalore\Nrespondent\Nsp No.67/Bang/2024\N(Arising Out Of Ita No.2060/Bang/2024)\N Assessment Year: 2017-18\Nanantula Vijay Mohan\N9, Banjara Avenue Road\Nno.1, Banjara Hills\Nhyderabad 500 034\Npan No: Aelpm6515K\Nappellant\Nvs.\Ndcit\Ncircle-6(1)(1)\Nbangalore\Nrespondent\Nappellant By\Nrespondent By\N: Sri Padma Khincha, A.R.\N: Sri Sridhar E., D.R.\Ndate Of Hearing\Ndate Of Pronouncement:\N: 18.02.2025\N: 07.05.2025\Norder\Nper Laxmi Prasad Sahu:\Nthese Appeals At The Instance Of The Assessee Are Directed\Nagainst The Orders Of Ld. Cit(A)/Nfac, Delhi Both Dated 23.09.2024\Nvide Din & Order No. Itba/Nfac/S/250/2024-25/1068988279(1)\Nfor The Assessment Year 2016-17 & Vide Din & Order\Nno.Itba/Nfac/S/250/2024-25/1068999127(1) For The Assessment\Nyear 2017-18 Passed U/S 250 Of The Income Tax Act, 1961 (In Short\N\"The Act\"). Since Both These Appeals & The Stay Petition Are Of The\Nsame Assessee For The Different Assessment Years, These Are Clubbed\Ntogether, Heard Together & Disposed Of By This Common Order For\Nthe Sake Of Convenience & Brevity.\Nita No.2059/Bang/2024 (Ay 2016-17):\N2. First, We Take Up Ita No.2059/Bang/2024 For The Ay 2016-\N17 Wherein The Assessee Has Raised The Following Grounds Of Appeal:\N1. General\N1.

reassessment regime introduced with effect from\n01.04.2021.\nGROUND RELATING TO FACELESS ASSESSMENT CONDUCTED:\nThe learned CIT(A) has erred in confirming the order passed under section 147 in a\nfaceless manner provided under section 144B without appreciating that the Appellant\ndoes not belong to the class of persons that are notified by the Board and in whose case\nassessment shall

RAGHAVAN NAMBATH MENON,BENGALURU vs. ITO, WARD INTL. TAXATION 1(2), BMTC BUILDING, KORAMANGALA, BENGALURU

In the result, I pass the following:-

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

reassessment with a new regime. The first proviso to Section 149 does not expressly bar the application of Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Section 3 of Taxation and Other IT(IT)A No.278/Bang/2025 Raghavan Nambath Menon, Bangalore Page 21 of 22 Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 applies

AKSHAY KUMAR RUNGTA,BANGALORE vs. INCOME TAX OFFICER, WARD 2(1), INTERNATIONAL TAXATION

In the result, appeal filed by the assessee is allowed as per above terms

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyit(It)A No.66/Bang/2024 Assessment Year :2015-16

reassessment. Accordingly, the AO prepared draft Assessment Order under section 144C of the Act vide Order dated 31.03.2022 and issued to the assessee. Since assessee is a non- resident, therefore, the case was taken up by the International Taxation Department. The assessee did not challenge the draft Assessment Order passed under section 144C of the Act before

KDDI CORPORATION,JAPAN vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE 2(1), BANGALORE, KARNATAKA, BANGALORE

In the result, all the three appeals filed by assessee stands\npartly allowed

144C(3) of the Income\ntax Act, 1961 (\"the Act\"), in pursuance to the directions of\nthe Learned Dispute Resolution Panel 2, Bengaluru\n(\"Ld. DRP\"), assessing the income of the Appellant at\nINR 39,96,89,857 instead of returned income of INR\n38,59,910 is bad in law.\nGeneral Ground\nPressed\nPage 7 of 32\nS.P

KDDI CORPORATION,JAPAN vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE 2(1), BANGALORE, KARNATAKA, JAPAN

In the result, all the three appeals filed by assessee stands\npartly allowed

144C(3) of the Income\ntax Act, 1961 (\"the Act\"), in pursuance to the directions of\nthe Learned Dispute Resolution Panel 2, Bengaluru\n(\"Ld. DRP\"), assessing the income of the Appellant at\nINR 39,96,89,857 instead of returned income of INR\n38,59,910 is bad in law.\nGeneral Ground\nPressed\nPage 7 of 32\nS.P

M/S. CRYSTAL GRANITE AND MARBLE PRIVATE LIMITED,RAMANAGARAM vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes and Stay Petition is dismissed as infructuous

Bench: Shri George George K & Shri Laxmi Prasad Sahus.P No.29/Bang/2023 Assessment Year: 2017-18

1) of section 3 of the said Act, relates to passing of an order under sub-section (13) of section 144C of the Income-tax Act or issuance of notice under section 148 as per time-limit specified in section 149 or sanction under section 151 of the Income-tax Act, and the time limit for completion of such action

PRACTO TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 1(3), BENGALURU, BANGALORE

In the result the appeal of the assessee is allowed

Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)

reassessment proceedings under section 147 of the Act are invalid and bad in law. 3. Assessment Order passed by the Learned AO under section 144 rws 147 rws 144C(13) of the Act is barred by limitation under section 153 of the Act 3.1. On the facts and in the circumstances of the case and in law, the Assessment Order

GOOGLE IRELAND LIMITED,IRELAND vs. DCIT (IT), JCIT(OSD) (IT) - CIRCLE 1(1), BENGALURU

In the result, the appeals of the assessee are partly allowed

144C(13) dated 18.01.2024 for AYs 2013-14 &2014-\n15 and 25.1.2024 for AYs 2015-16 & 2016-17 respectively. The issue\ninvolved in all these appeals is common and hence they are heard\ntogether and disposed of by this consolidated order.\n2.\nThe brief facts of the case are that the assessee, Google Ireland\nLimited (GIL) is a foreign company

RAHUL MEKA ,BENGALURU vs. INCOME TAX OFFICER, WARD INTERNATIONAL TAXATION-1(2) , BENGALURU

In the result, appeal filed by the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

section 151 (ii) of the Act. Hence, they are required to be quashed and set aside. Accordingly, the consequential reassessment order dated 8.3.2024 passed u/s 147 r.w.s. 144C(13) of the Act are also set aside and quashed. Since, we have adjudicated one of the legal ground in favour of the assessee, other grounds raised by the assessee becomes academic

NVIDIA GRAPHICS PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), BANGALORE

In the result, appeal filed by the assessee s party allowed

Bench: Shri George George K & Ms. Padmavathi. Sr Assessment Year : 2014-15 M/S. Nvidia Graphics Pvt. Ltd., Vs. Acit, Mahadevpura Village, Central Circle – 2(4), K. R. Puram Hobli, Marathalli Bangalore. Bagmane Goldstone Building, North Tower, Mahadevpura S.O, Bangalore – 560 048. Pan : Aabcn 9200 H Appellant Respondent Assessee By : Shri. Nageshwar Rao, Advocate Revenue By : Ms. Neha Sahay, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 17.10.2024 Date Of Pronouncement : 23.10.2024

1) AO should have reason to believe that income chargeable to tax has escaped assessment. (2) There should be failure on the part of the assessee to disclose material facts. 5.2 On a careful perusal of the assessment order, material available on record, it is seen that the AO had issued notice u/s. 148 and he has also during

GOOGLE IRELAND LIMITED,IRELAND vs. DCIT (IT), JCIT(OSD) (IT) - CIRCLE 1(1), BENGALURU

In the result, the appeals filed by the assessee are allowed

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

144C(13) dated 18.01.2024 for AYs 2013-14 &2014- 15 and 25.1.2024 for AYs 2015-16 & 2016-17 respectively. The issue IT(IT)A Nos.191 to 194/Bang/2024 Page 2 of 43 involved in all these appeals is common and hence they are heard together and disposed of by this consolidated order. 2. The brief facts of the case are that

GOOGLE IRELAND LIMITED,IRELAND vs. DCIT (IT), JCIT(OSD) (IT) - CIRCLE 1(1), BENGALURU

In the result, the appeals filed by the assessee are allowed

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

144C(13) dated 18.01.2024 for AYs 2013-14 &2014- 15 and 25.1.2024 for AYs 2015-16 & 2016-17 respectively. The issue IT(IT)A Nos.191 to 194/Bang/2024 Page 2 of 43 involved in all these appeals is common and hence they are heard together and disposed of by this consolidated order. 2. The brief facts of the case are that

M/S. TOKAI RIKA MINDA INDIA PVT. LTD,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME-TAX(CENTRAL), BENGALURU

In the result, appeal of the assessee is dismissed

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2018-19

144C (1) r.w.s. 143(3) of the Act. 25. We further observe that the third proviso to section 153(1) of the Act which gives extended time limit to pass the Assessment Order where a reference under sub section (1) of section 92CA was made, the time limit for completion of assessment was prescribed as three years from

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BANGALORE vs. M/S TRISHUL DEVELOPERS, BANGALORE

In the result, appeals filed by the Revenue are dismissed

reassessment proceedings on ground that notice not\nvalid u/s 148 of the Act which could not be issued against a dead\nperson, SLP filed against the said order was dismissed.”\n7.11\nThe Hon'ble Gujarat High court in the case of Bhupendra Bhikalal\nDesai cited (supra) held as under:\n\"Notice issued under section 153C against dead person is unenforceable

IHS GLOBAL PRIVATE LIMITED,SRJ PARK, TOWER ONE, MOBIUS BK vs. ASSISTANT COMMISSIONER OF INCOME TAX, BENGALURU

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

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

144C(1) r.w.s. 254 of the Act dated 17th February 2023. . IT(IT)A No.295/Bang/2024 Page 4 of 6 5. The issue in the case on hand relates whether the assessment order passed by the AO in consequence to the direction of the ITAT is barred by time and therefore the same is not sustainable. In this connection, we refer