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

153 of the\nAct to the person, requiring him to furnish the return of income in\nrespect of each assessment year falling within six assessment years\nimmediately preceding the assessment year relevant to the previous\nyear in which such search is conducted or requisition is made and\nassess or reassess the same; that as per the provisions of section 153A

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

153 of the\nAct to the person, requiring him to furnish the return of income in\nrespect of each assessment year falling within six assessment years\nimmediately preceding the assessment year relevant to the previous\nyear in which such search is conducted or requisition is made and\nassess or reassess the same; that as per the provisions of section 153A

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

153 of the\nAct to the person, requiring him to furnish the return of income in\nrespect of each assessment year falling within six assessment years\nimmediately preceding the assessment year relevant to the previous\nyear in which such search is conducted or requisition is made and\nassess or reassess the same; that as per the provisions of section 153A

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

153 of the\nAct to the person, requiring him to furnish the return of income in\nrespect of each assessment year falling within six assessment years\nimmediately preceding the assessment year relevant to the previous\nyear in which such search is conducted or requisition is made and\nassess or reassess the same; that as per the provisions of section 153A

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 income of such other person in accordance with the provisions of section 153A. It also further provided that in case of such other person, the reference to the date of initiation of the search under section 132 or making of requisition under section 132- A in the second proviso to sub-section (1) of section 153-A shall

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 income of such other person in accordance with the provisions of section 153A. It also further provided that in case of such other person, the reference to the date of initiation of the search under section 132 or making of requisition under section 132- A in the second proviso to sub-section (1) of section 153-A shall

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 income of such other person in accordance with the provisions of section 153A. It also further provided that in case of such other person, the reference to the date of initiation of the search under section 132 or making of requisition under section 132- A in the second proviso to sub-section (1) of section 153-A shall

SRI. MARUTHIVANDITH REDDY MANNUR,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeal of the assessee in ITA No

153 of the Act. By virtue of the 2017 Amending\nAct, significant amendments came to be introduced in Section\n153A. These included, inter alia, the search assessment block\nbeing enlarged to ten AYs' consequent to the addition of the\nstipulation of “relevant assessment year” and which was defined\nto mean those years which would fall beyond the six year block

SRI. MARUTHIVANDITH REDDY MANNUR,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeal of the assessee in ITA No

153 of the Act. By virtue of the 2017 Amending\nAct, significant amendments came to be introduced in Section\n153A. These included, inter alia, the search assessment block\nbeing enlarged to ten AYs' consequent to the addition of the\nstipulation of “relevant assessment year” and which was defined\nto mean those years which would fall beyond the six year block

M/S. MUKKA PROTEINS LIMITED (FORMERLY KNOW AS MUKKA SEA FOOD INDUSTRIES LTD., ),MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , MANGALURU

In the result, appeals of the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri Keshav Dubey

reassessment proceedings for the year 2003-04, it was found that purchases worth Rs.61.40 lakhs were not supported by sufficient evidence. Purchase of such goods from various suppliers was verified, but it was found that such parties had not supplied the goods as named by the assessee. The Assessing Officer made an addition of the entire amount of purchase

MOHAMMED MUJEEB SIKANDER,MANGALORE vs. DCIT, CENTRAL CIRCLE (1), MANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

153 has also been done away with in a case covered by Section 153A. With all the stops having been pulled, out, the Assessing Officer finder Section 153A has been entrusted with the duty of bringing to tax the total income of an assessee whose case is covered by Section 153A, by even making reassessments without any fetters, if need

MOHAMMED MUJEEB SIKANDER,MANGALORE vs. DCIT, CENTRAL CIRCLE (1), MANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

153 has also been done away with in a case covered by Section 153A. With all the stops having been pulled, out, the Assessing Officer finder Section 153A has been entrusted with the duty of bringing to tax the total income of an assessee whose case is covered by Section 153A, by even making reassessments without any fetters, if need

M/S. RUKMINI EDUCATIONAL CHARITABLE TRUST ,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL , BENGALURU

4) of the Act which is sine quo non for\nsuch cancellation.\n6.\nThe PCIT (Central) has erred in cancelling the registration of\nthe assessee-trust with retrospective effect from 01.04.2014\nwhich is impermissible in law.\n7. The appellant craves leave to add to, amend, alter or delete\nthe foregoing grounds of appeal.\n13. As per letter dated

M/S. RUKMINI EDUCATIONAL CHARITABLE TRUST ,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL , BANGALORE

section\n12 AA (3) nor in section 12 AA (4) it has been provided or is\nseen to have explicitly provided to have retrospective\ncharacter or intent.\nITA Nos.2106 to 2109/Bang/2024\nPage 54 of 81\n(ii) In Global Health Research and Management Institute versus\nthe PCIT Jaipur in ITA No. 397/Jodh/2019 dated 25 January\n2023 wherein in paragraph

INCOME TAX OFFICER W 1, HASSAN vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

153 has also been done away with in a case covered by Section 153A. With all the stops having been pulled out, the Assessing Officer under Section 153A has been entrusted with the duty of bringing to tax the total income of an assessee whose case is covered by Section 153A, by even making reassessments without any fetters, if need

INCOME TAX OFFICER WARD-1 HASSAN, HASSAN vs. RAMACHANDRA SETTY AND SONGS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

153 has also been done away with in a case covered by Section 153A. With all the stops having been pulled out, the Assessing Officer under Section 153A has been entrusted with the duty of bringing to tax the total income of an assessee whose case is covered by Section 153A, by even making reassessments without any fetters, if need

INCOME TAX OFFICER, W-1, HASSAN vs. RAMACHANDRA SETTY & SONS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

153 has also been done away with in a case covered by Section 153A. With all the stops having been pulled out, the Assessing Officer under Section 153A has been entrusted with the duty of bringing to tax the total income of an assessee whose case is covered by Section 153A, by even making reassessments without any fetters, if need

M/S. S. RAMASHANDRA SETTY & SONS,HASSAN vs. INCOME TAX OFFICER, WARD-1 , HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

153 has also been done away with in a case covered by Section 153A. With all the stops having been pulled out, the Assessing Officer under Section 153A has been entrusted with the duty of bringing to tax the total income of an assessee whose case is covered by Section 153A, by even making reassessments without any fetters, if need