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

In the result the appeal filed by the assessee is allowed

Section 149(1)(b) of the new regime, reassessment notices could be issued after\nthree years only if the income

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

In the result, I pass the following:-

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Section 149(1)(b) of the new regime, reassessment notices could be issued after three years only if the income

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

Section 149(1)(b) of the Act had issued notice u/s 148 of the Act for the Asst. year 2015-16 on 19/04/2022, however concluded the reassessment

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) Notwithstanding anything contained in section 139, section 147,\nsection 148, section 149, section 151 and section 153, in the case of a\nperson where a search is initiated under section 132 or books of account,\nother documents or any assets are requisitioned under section 132A after\nthe 31st day of May, 2003, the Assessing Officer shall

JADAGADDER PAKKERAPPA, LEGAL HEIR SAROJAMMA,SHIKARIPURA vs. INCOME TAX OFFICER, WARD-1 & TPS,, SHIMOGA

In the result, appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2016-17

reassessment under section 148. The proceedings under section 142 being a part of the re-assessment proceedings, the starting point for initiation of proceedings under section 148 is the issuance of notice, which notice to be valid is required to be initiated within the time prescribed under section 149(1)(b

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

1) Notwithstanding anything contained in section 139, section 147,\nsection 148, section 149, section 151 and section 153, in the case of a\nperson where a search is initiated under section 132 or books of account,\nother documents or any assets are requisitioned under section 132A after\nthe 31st day of May, 2003, the Assessing Officer shall

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) Notwithstanding anything contained in section 139, section 147,\nsection 148, section 149, section 151 and section 153, in the case of a\nperson where a search is initiated under section 132 or books of account,\nother documents or any assets are requisitioned under section 132A after\nthe 31st day of May, 2003, the Assessing Officer shall

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) Notwithstanding anything contained in section 139, section 147,\nsection 148, section 149, section 151 and section 153, in the case of a\nperson where a search is initiated under section 132 or books of account,\nother documents or any assets are requisitioned under section 132A after\nthe 31st day of May, 2003, the Assessing Officer shall

MRS. SUREKHA LEGAL REPRESENTATIVE OF LATE SHRI. DEVARAJ,BENGALURU vs. INCOME TAX OFFICER, WARD-7(2)(5), BANGALORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2018-19 Mrs. Surekha (Legal Representative Of Late Shri Devaraj, Since Dead) No.112, 1St Main, Ramarao Layout Vs. Ito Bsk 3Rd Phase, 3Rd Stage Ward 7(2)(5) Bengaluru 560 085 Bengaluru Pan No :Asvps2939R Appellant Respondent Appellant By : Sri Balachandran, A.R. Respondent By : Sri N. Balusamy, D.R. Date Of Hearing : 17.02.2026 Date Of Pronouncement : 06.03.2026

reassessment under section 148. The proceedings under section 142 being a part of the re-assessment proceedings, the starting point for initiation of proceedings under section 148 is the issuance of notice, which notice to be valid is required to be initiated within the time prescribed under section 149(1)(b

M/S SYNDICATE BANK,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, UDUPI

In the result, appeal of the revenue in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2015-16

149 ITD 611] & Vijaya Bank [ITA No. 578/Bang/2012 dated 27/02/2015]. Without prejudice to the above, it was submitted that bank had created a ITA No.1219/Bang/2019 & ITA No.186/PAN/2019 Canara Bank (Erstwhile Syndicate Bank), Bangalore Page 11 of 32 provision of Rs. 1445,42,49,751/- and claimed deduction of Rs.1695,59,52,309/- based on the decision of Bangalore Bench

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

1) Notwithstanding anything contained in section 139, section 147,\nsection 148, section 149, section 151 and section 153, in the case of a\nperson where a search is initiated under section 132 or books of account,\nother documents or any assets are requisitioned under section 132A after\nthe 31st day of May, 2003, the Assessing Officer shall

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

b) the completion of any action, referred to in clause (a) of sub-section (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

M/S. EAGLE TRADERS & LOGISTICS,BELLARY vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(3), BANGALORE

Accordingly, the appeals filed by the assessee are allowed in above terms

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

reassess total income of such other person of such assessment year in the manner provided in section 153-A." Section 153C of the act after being amended by Finance Act, 2015 reads thus:— 153C. Assessment of income of any other person.—(1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where

M/S. EAGLE TRADERS & LOGISTICS,BELLARY vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(3), BANGALORE

Accordingly, the appeals filed by the assessee are allowed in above terms

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

reassess total income of such other person of such assessment year in the manner provided in section 153-A." Section 153C of the act after being amended by Finance Act, 2015 reads thus:— 153C. Assessment of income of any other person.—(1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where

M/S. EAGLE TRADERS & LOGISTICS,BELLARY vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(3), BANGALORE

Accordingly, the appeals filed by the assessee are allowed in above terms

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

reassess total income of such other person of such assessment year in the manner provided in section 153-A." Section 153C of the act after being amended by Finance Act, 2015 reads thus:— 153C. Assessment of income of any other person.—(1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where

SRI. ANNESH,UDUPI vs. INCOME-TAX OFFICER, WARD-1, CHIKMANGALUR

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari

reassessment proceedings. 3.4 The revenue has sought to place reliance upon the decision in the case of Abhishek Jain v. Income-tax officer, Ward-55(1), New Delhi [2018] 405 ITR 1 (Delhi) WRIT PETITION (CIVIL) NO. 11844 OF 2016 JUNE 1, 2018, for the proposition that the jurisdiction cannot be questioned after a month of issuance

M/S. EAGLE TRADERS & LOGISTICS,BELLARY vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(3), BANGALORE

reassess total\nincome of such other person of such assessment year in the manner provided in\nsection 153-A.\"\nSection 153C of the act after being amended by Finance Act, 2015 reads thus:—\n153C. Assessment of income of any other person.—(1) Notwithstanding anything\ncontained in section 139, section 147, section 148, section 149, section 151 and\nsection 153, where

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

1) Notwithstanding anything contained in section 139, section 147, section 148, section. 149, section 151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized orrequisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information. contained therein

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

reassessment\nunder section 148 of the Act, material or evidence relatable to the\ndocuments for which the requisition had been sent under section 132A\ncould not be taken into consideration.”\nThe learned Departmental Representative filed copies of warrant of\nauthorization under section 132 of the Act dated 29-10-2004 which\nare issued in the name of K. M. Shah