DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. SRI C GANGADHARA MURTHY , BANGALORE

In the result, the appeal filed by the Revenue is allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri Laxmi Prasad Sahuthe Dy. Commissioner Of Vs Shri C. Gangadhara Murthy Income-Tax, No. 322, 3Rd A Corss, 2Nd Block Circle - 6(2)(1) 3Rd Stage, Basaveshwaranagar Bangalore . Bangalore 560079. Pan – Agipg 2668 N (Appellant) (Respondent)

173, to hold that proceedings initiated by the Assessing Officer under section 148(1) during availability of time for issue of notice under section 143(2) are valid. 11 8. The ld. AR submitted that the Assessing Officer had issued notice under section 148(1) at a time when a valid return was pending for assessment and there was time

SRI RATHAN BABULAL LATH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2009-10

reassessment proceedings disappeared in the instant case and, accordingly, the addition would also not survive. There was no recovery made at the instance or persistence of the assessee. The revenue relied only upon diary and charge-sheet framed by the CBI. The whole case of the revenue would collapse the moment assessee was discharged of the sole allegation of receipt

M/S.VASCULAR CONCEPTS LTD.,,BANGALORE vs. DCIT-CENTRAL CIRCLE-1(4), BANGALORE

In the result, appeals of the assessee are partly allowed

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

173]. (3) CIT v. Singhad Technical Education Society, Civil Appeal No.11080 of 2015 dated 29 August, 2017 [Paperbook-V, pages 790 to 806]. (4) Jagran Prakashan Ltd. v. CIT, 368 ITR 0687 (All) [Paperbook-V, pages 807 to 811]. (5) Kusum Gupta v. DCIT, 35 CCH 0432 (Del) [Paperbook-V, pages 812 to 820]. 6. The ld. Counsel

M/S.VASCULAR CONCEPTS LTD.,,BANGALORE vs. DCIT-CENTRAL CIRCLE-1(4), BANGALORE

In the result, appeals of the assessee are partly allowed

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

173]. (3) CIT v. Singhad Technical Education Society, Civil Appeal No.11080 of 2015 dated 29 August, 2017 [Paperbook-V, pages 790 to 806]. (4) Jagran Prakashan Ltd. v. CIT, 368 ITR 0687 (All) [Paperbook-V, pages 807 to 811]. (5) Kusum Gupta v. DCIT, 35 CCH 0432 (Del) [Paperbook-V, pages 812 to 820]. 6. The ld. Counsel

BMM ISPAT LIMITED,HOSPET vs. DCIT, BANGALORE

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

173 (Kerala) in the case of Dr.P.Sasikumar. v. In view of the judgement of the High Court in the case of Canara Housing, proceedings under section 153A of the Act is not confined only to the incriminating material found and seized in the case of the assessee. The material available with the Assessing Officer also can be used

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

173 2 2011-2012 12,88,89,246 3 2012-2013 12,14,83,868 4 2013-2014 13,74,26,991 5 2014-2015 16,15,53,736 6 2015-2016 88,11,78,356 Total 88,11,78,356 Ans. We have maintained all the bills and vouchers related to carriage outward expenses. Now we are unable

M/S NXP INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMMISSIONER OF INCOME TAX CIRCLE-5(1)(1), BANGALORE

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

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2009-10

Section 147 of the Act are not valid for taking up the case for reassessment. Without prejudice to the merits of the case, it was submitted that initiation of reassessment proceedings u/s. 147 of the Act is without authority of law and jurisdiction. The ld. AR relied on the following decisions:- SI.No. Particulars Reopening of Assessment without any new material

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

Bench: Shri A.K. Garodia & Shri Laliet Kumar

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case