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

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

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

GOPALIYENGAR MADABUSHI MURALIDHAR, ,BENGALURU vs. INCOME-TAX OFFICER, WARD-7(2)(4), BENGALURU

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Chandra Poojari (Accountant Member), Shri Keshav Dubey (Judicial Member)

159. (1) Where a person dies, his legal representative shall be liable to pay any sum which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased. (2) For the purpose of making an assessment (including an assessment, reassessment or recomputation under section

LATE LODAYA NAVALBAI RAICHAND BY LEGAL HEIR SHRI. SHARAD R LODAYA,GADAG vs. INCOME TAX OFFICER, WARD-2, GADAG

In the result, the appeal filed by the assessee is allowed on Ground nos

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2011-12

159 or section 292 or section 292BB relying on the decision of Hon’ble Delhi High Court in case of Savita Kapila vs. ACIT (supra). 10. The Ld.AR further relied on the catena of cases including by the Hon’ble Supreme Court that 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

159] in para 11 to 14 has held as under:\n11. A careful study of section 153A to 153C and also the circular issued by the CBD\nexplaining the procedure of assessment in search cases, it shows that these are\nseparate provisions independent of other provisions relating to reassessment

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

159] in para 11 to 14 has held as under:\n\n11. A careful study of section 153A to 153C and also the circular issued by the CBD\nexplaining the procedure of assessment in search cases, it shows that these are\nseparate provisions independent of other provisions relating to reassessment

NIRMAL KUMAR (AS LEGAL HEIR/REPRESENTATIVE OF LATE MISHRILAL SHARNICKRAJ),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(2)(1) , BANGALORE

In the result, the appeal by the assessee is allowed

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2015-16

reassessment. A notice issued under section 148 of the Act against a dead person is invalid, unless the legal representative submits to the jurisdiction of the Assessing Officer without raising any objection." Consequently, in view of the above, a reopening notice under section 148 of the Act, 1961 issued in the name of a deceased-assessee is null and void

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

159] in para 11 to 14 has held as under:\n11. A careful study of section 153A to 153C and also the circular issued by the CBD\nexplaining the procedure of assessment in search cases, it shows that these are\nseparate provisions independent of other provisions relating to reassessment

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

159] in para 11 to 14 has held as under:\n11. A careful study of section 153A to 153C and also the circular issued by the CBD\nexplaining the procedure of assessment in search cases, it shows that these are\nseparate provisions independent of other provisions relating to reassessment

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

159] in para 11 to 14 has held as under:\n11. A careful study of section 153A to 153C and also the circular issued by the CBD\nexplaining the procedure of assessment in search cases, it shows that these are\nseparate provisions independent of other provisions relating to reassessment

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. LATE SHRI V G SIDDHARTHA, REPRESENTED BY LEGAL HEIR MS. MALVIKA HEGDE, BENGALURU

In the result the appeal filed by the revenue is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

159 of the Act makes it clear that legal representatives are liable only to the extent of the estate they inherit, and not personally liable beyond that. 17.8 Furthermore, the assessee has not provided details regarding their respective shares in the inherited estate. In such cases, the AO is justified in making a single consolidated assessment in the names

MR. AMARTHYA SIDDHARTHA L/R OF LATE SRI. V G . SIDDHARTHA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result the appeal filed by the revenue is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

159 of the Act makes it clear that legal representatives are liable only to the extent of the estate they inherit, and not personally liable beyond that. 17.8 Furthermore, the assessee has not provided details regarding their respective shares in the inherited estate. In such cases, the AO is justified in making a single consolidated assessment in the names

MR. AMARTHYA SIDDHARTHA L/R OF LATE SRI. V G . SIDDHARTHA ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result the appeal filed by the revenue is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

159 of the Act makes it clear that legal representatives are liable only to the extent of the estate they inherit, and not personally liable beyond that. 17.8 Furthermore, the assessee has not provided details regarding their respective shares in the inherited estate. In such cases, the AO is justified in making a single consolidated assessment in the names

MRS. MALAVIKA HEGDE L/R OF LATE SRI. V G SIDDHARTHA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result the appeal filed by the revenue is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

159 of the Act makes it clear that legal representatives are liable only to the extent of the estate they inherit, and not personally liable beyond that. 17.8 Furthermore, the assessee has not provided details regarding their respective shares in the inherited estate. In such cases, the AO is justified in making a single consolidated assessment in the names

MRS. MALAVIKA HEGDE L/R OF LATE SRI. V G SIDDHARTHA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result the appeal filed by the revenue is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

159 of the Act makes it clear that legal representatives are liable only to the extent of the estate they inherit, and not personally liable beyond that. 17.8 Furthermore, the assessee has not provided details regarding their respective shares in the inherited estate. In such cases, the AO is justified in making a single consolidated assessment in the names