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

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

145, para 8. Also, Pune ITAT in Kishore assessment order read with the Digambar Patil vs ITO – page 157-176 of corrigendum case law compilation) - Receipts were offered to tax only after a notice under section 148 of the Act was issued, initiating the reassessment proceedings. - The CIT(A) has distinguished the facts of the case from Karnataka

IBM UNITED KINGDOM LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

145, para 8. Also, Pune ITAT in Kishore assessment order read with the Digambar Patil vs ITO – page 157-176 of corrigendum case law compilation) - Receipts were offered to tax only after a notice under section 148 of the Act was issued, initiating the reassessment proceedings. - The CIT(A) has distinguished the facts of the case from Karnataka

THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALURU vs. M/S. BLUELINE FOODS (INDIA) PVT. LTD.,, MANGALURU

145).\nIt is not the case of Revenue also, the ld. counsel for the\nassessee argued, that the survey conducted u/s.133A of the Act\nin the case of the assessee was subsequently converted into a\nsearch u/s.132 of the Act. He argued that issue of warrant of\nauthorization by the competent authority is a necessary\nprecondition for initiation of search

M/S. CONCORDE HOUSING CORPORATION PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

In the result, appeal of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

145 9.60% 17,57,91,288 10.02% 22,58,31,652 12.51% (PBT) Income Tax & 6,45,03,146 6,74,88,967 6,74,88,967 Deferred tax Profit After Tax 10,31,57,999 5.91% 10,83,02,321 6.17% 15,83,42,685 8.77% (PAT) Refer Note 1 Below Total income

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

145\n22 on 30.09.2022, as per the sixth proviso to section 153B(1) of the Act.\nTherefore, the assessments completed on 24.11.2023 and 28.11.2023\nare clearly barred by limitation and are void ab initio.\n8.5 The ld. AR concluded by praying that the Hon’ble Tribunal may\nkindly hold that the assessments made for A.Ys

MR. D K SHIVAKUMAR,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

In the result, we allow appeal filed by the assessee

1) or 143(3). If such orders is already in existence prior to the\ninitiation of search, the Assessing Officer is empowered to reopen those proceedings\nand reassess the total income taking note of the undisclosed income, if any, found\nduring the course of search. For this purpose, the restrictions imposed on the Assessing\nOfficer by way of sections

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE vs. MR. D K SHIVAKUMAR, BANGALORE

1) or 143(3). If such orders is already in existence prior to the\ninitiation of search, the Assessing Officer is empowered to reopen those proceedings\nand reassess the total income taking note of the undisclosed income, if any, found\nduring the course of search. For this purpose, the restrictions imposed on the Assessing\nOfficer by way of sections

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE vs. MR. D K SHIVAKUMAR, BANGALORE

In the result, we allow appeal filed by the assessee

1) or 143(3). If such orders is already in existence prior to the\ninitiation of search, the Assessing Officer is empowered to reopen those proceedings\nand reassess the total income taking note of the undisclosed income, if any, found\nduring the course of search. For this purpose, the restrictions imposed on the Assessing\nOfficer by way of sections

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE vs. MR. D K SHIVAKUMAR, BANGALORE

In the result, we allow appeal filed by the assessee

1) or 143(3). If such orders is already in existence prior to the\ninitiation of search, the Assessing Officer is empowered to reopen those proceedings\nand reassess the total income taking note of the undisclosed income, if any, found\nduring the course of search. For this purpose, the restrictions imposed on the Assessing\nOfficer by way of sections

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE vs. MR. D K SHIVAKUMAR, BANGALORE

1) or 143(3). If such orders is already in existence prior to the\ninitiation of search, the Assessing Officer is empowered to reopen those proceedings\nand reassess the total income taking note of the undisclosed income, if any, found\nduring the course of search. For this purpose, the restrictions imposed on the Assessing\nOfficer by way of sections

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

1-4-2021, were issued under the unamended section 148, due to bona fide mistake in view of the subsequent extension of time by various notifications under the Enabling Act (TOLA, 2020). (II) The notices ought not to have been issued under the unamended Act and ought to have been issued under the substituted provisions of sections

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

In the result, the appeals filed by the assessee for all the four A

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER\nAND\nSHRI SOUNDARARAJAN K. (Judicial Member)

Section 153D despite\nthe Learned AO's erroneous statement that the case of the\nassessee was centralized with the DCIT Central Circle-2, vide\nOrder of the Pr. CIT, Mangalore in F.No./C-13/Pr.CIT/MNG/2020-\n21 dated 28.07.2021 in all the assessment orders for AYs\n2017-18 to 2020-21. As per the department's own records, the\ncentralization was ordered

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

1 SCR 317 : (1969) 1 SCJ 543] that “the rules of natural justice are not embodied rules” and in the same case this Court approved the following observations from the judgment of Tucker, L.J. in Russel v. Duke of Norfolk [(1949) 1 All ER 109] :“There are, in my view, no words which are of universal application to every kind

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

1 SCR 317 : (1969) 1 SCJ 543] that “the rules of natural justice are not embodied rules” and in the same case this Court approved the following observations from the judgment of Tucker, L.J. in Russel v. Duke of Norfolk [(1949) 1 All ER 109] :“There are, in my view, no words which are of universal application to every kind

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

1 SCR 317 : (1969) 1 SCJ 543] that “the rules of natural justice are not embodied rules” and in the same case this Court approved the following observations from the judgment of Tucker, L.J. in Russel v. Duke of Norfolk [(1949) 1 All ER 109] :“There are, in my view, no words which are of universal application to every kind

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

1 SCR 317 : (1969) 1 SCJ 543] that “the rules of natural justice are not embodied rules” and in the same case this Court approved the following observations from the judgment of Tucker, L.J. in Russel v. Duke of Norfolk [(1949) 1 All ER 109] :“There are, in my view, no words which are of universal application to every kind

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

1 SCR 317 : (1969) 1 SCJ 543] that “the rules of natural justice are not embodied rules” and in the same case this Court approved the following observations from the judgment of Tucker, L.J. in Russel v. Duke of Norfolk [(1949) 1 All ER 109] :“There are, in my view, no words which are of universal application to every kind

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

1 SCR 317 : (1969) 1 SCJ 543] that “the rules of natural justice are not embodied rules” and in the same case this Court approved the following observations from the judgment of Tucker, L.J. in Russel v. Duke of Norfolk [(1949) 1 All ER 109] :“There are, in my view, no words which are of universal application to every kind