INMOBI TECHNOLOGY SERVICES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE3(1)(1), BANGALORE

reassessment or recomputation or fresh assessment, as the case may be, expires'. Since the time limit for passing of the order by the TPO is not direct but is linked with the time limit as per section 153, the legislature did not insert any sunset clause in section 153, which would have otherwise made the provision of sub-section

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

In the result, all the COs by assessee in CO\nNos

Section\n234B(3). The appellant challenged this rectification order, Out the\nCIT(A) discussed the appeal through an order (bearing DIN No.\nITBA/APL/M/250/2022-23/1043503503(1) dated 21.6.2022.\nSubsequently the appellant approached the ITAT against the\ndecision. The ITAT in its order dated 30.08.2022 in ITA No.\n558/Bang/2022 remanded the matter back to the ld. CIT(A) as\nreproduced below, instructing

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

In the result, all the COs by assessee in CO\nNos

Section\n234B(3). The appellant challenged this rectification order, Out the\nCIT(A) discussed the appeal through an order (bearing DIN No.\nITBA/APL/M/250/2022-23/1043503503(1) dated 21.6.2022.\nSubsequently the appellant approached the ITAT against the\ndecision. The ITAT in its order dated 30.08.2022 in ITA No.\n558/Bang/2022 remanded the matter back to the ld. CIT(A) as\nreproduced below, instructing

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

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 34 of the Act that entries in the books of ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan Page 52 of 104 account regularly kept in the course of business are relevant whenever they refer to a matter in which the Court has to enquire was subject to the salient proviso that such entries shall

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

Section 34 of the Act that entries in the books of ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan Page 52 of 104 account regularly kept in the course of business are relevant whenever they refer to a matter in which the Court has to enquire was subject to the salient proviso that such entries shall

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

Section 34 of the Act that entries in the books of ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan Page 52 of 104 account regularly kept in the course of business are relevant whenever they refer to a matter in which the Court has to enquire was subject to the salient proviso that such entries shall

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

Section 34 of the Act that entries in the books of ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan Page 52 of 104 account regularly kept in the course of business are relevant whenever they refer to a matter in which the Court has to enquire was subject to the salient proviso that such entries shall

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

Section 34 of the Act that entries in the books of ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan Page 52 of 104 account regularly kept in the course of business are relevant whenever they refer to a matter in which the Court has to enquire was subject to the salient proviso that such entries shall

CANARA BANK (ERSTWHILE SYNDICATE BANK),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE, BENGALURU

In the result, appeal of the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

reassess under Section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under Section 154, for any assessment year beginning on or before the 1st day of April 2001. 9. From perusal of Section 14A of the Act, it is evident that for the purposes of computing

CANARA BANK (ERSTWHILE SYNDICATE BANK),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE, BENGALURU

In the result, appeals of the assessee are partly allowed

reassess under Section 147 or pass an order\nenhancing the assessment or reducing a refund already made or\notherwise increasing the liability of the assessee under Section 154, for\nany assessment year beginning on or before the 1st day of April 2001.\n9.\nFrom perusal of Section 14A of the Act, it is evident that for the\npurposes of computing

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU, BENGALURU vs. CANARA BANK, BENGALURU

In the result, appeal of the revenue in ITA No

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessmentyear: 2017-18

reassess under Section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under Section 154, for any assessment year beginning on or before the 1st day of April 2001. 9. From perusal of Section 14A of the Act, it is evident that for the purposes of computing

THE UNITED THEOLOGICAL COLLEGE,BANGALORE vs. INCOME-TAX OFFICER, (EXEMPTIONS), WARD-2, BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

reassess the income of the appellant on the facts and circumstances of the case 6. The learned Commissioner of Income-tax (Appeals) failed to appreciate that consent cannot confer jurisdiction to the learned Assessing officer to disallow the investments under section 11(5) of the Act and it should have been done in accordance with law on the facts

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

In the result, all the COs by assessee in CO\nNos

3)", "154", "234B", "234D", "32(1)(iia)", "2(29A)", "147" ], "issues": "Whether disallowance under section 14A is justified when voluntary disallowance is made or no exempt income is earned. Whether additional depreciation is allowable for the process of converting raw coffee beans into liquid coffee. The validity of reassessment

RAMAMURTHY PRAVEEN CHANDRA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

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

3), The AO has already been enquired and assessee hs furnished reply which are palced at paper book page No. 29 to 32 on this point and he has accepted that the R & R expenditure is revenue in nature. There is trait law that in assessment proceedings once the income tax officer has taken a view the same cannot

RAMAMURTHY PRAVEEN CHANDRA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

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

3), The AO has already been enquired and assessee hs furnished reply which are palced at paper book page No. 29 to 32 on this point and he has accepted that the R & R expenditure is revenue in nature. There is trait law that in assessment proceedings once the income tax officer has taken a view the same cannot

RAMAMURTHY PRAVEEN CHANDRA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

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

3), The AO has already been enquired and assessee hs furnished reply which are palced at paper book page No. 29 to 32 on this point and he has accepted that the R & R expenditure is revenue in nature. There is trait law that in assessment proceedings once the income tax officer has taken a view the same cannot

RAMAMURTHY PRAVEEN CHANDRA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

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

3), The AO has already been enquired and assessee hs furnished reply which are palced at paper book page No. 29 to 32 on this point and he has accepted that the R & R expenditure is revenue in nature. There is trait law that in assessment proceedings once the income tax officer has taken a view the same cannot

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

Section\n234B(3). The appellant challenged this rectification order, Out the\nCIT(A) discussed the appeal through an order (bearing DIN No.\nITBA/APL/M/250/2022-23/1043503503(1)\ndated 21.6.2022.\nSubsequently the appellant approached the ITAT against the\ndecision. The ITAT in its order dated 30.08.2022 in ITA No.\n558/Bang/2022 remanded the matter back to the ld. CIT(A) as\nreproduced below, instructing

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

In the result, all the COs by assessee in CO\nNos

Section\n234B(3). The appellant challenged this rectification order, Out the\nCIT(A) discussed the appeal through an order (bearing DIN No.\nITBA/APL/M/250/2022-23/1043503503(1) dated 21.6.2022.\nSubsequently the appellant approached the ITAT against the\ndecision. The ITAT in its order dated 30.08.2022 in ITA No.\n558/Bang/2022 remanded the matter back to the ld. CIT(A) as\nreproduced below, instructing