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 as not being in accordance with any other provision of the Act. It is, however, not necessary to decide this question as the view of the Tribunal seems to be that such an assessment would be invalid and this matter is not in issue before us." 35. The said issue directly arises before us in the present appeals

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX OFFICER, CENTRAL CIRCLE-2(2), BENGALURU

In the result, appeals filed by the assessee are partly allowed

reassess the income of the appellant and\nconsequently the notice issued under section 153A of the Act is\ninvalid and the entire assessment proceedings is bad in law and\nvoid ab initio on the facts and circumstances of the case.\n\n3.\nThe appellant craves leave of this Hon'ble Tribunal, to add, alter,\ndelete, amend or substitute

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

reassessment\nunder Section 153C follows lines pari materia with Section\n153A.\nD. The First Proviso to Section 153C introduces a legal fiction\non the basis of which the commencement date for computation\nof the six year or the ten year block is deemed to be the date of\nreceipt of books of accounts by the jurisdictional AO. The\nidentification

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

reassessment\nunder Section 153C follows lines pari materia with Section\n153A.\nD. The First Proviso to Section 153C introduces a legal fiction\non the basis of which the commencement date for computation\nof the six year or the ten year block is deemed to be the date of\nreceipt of books of accounts by the jurisdictional AO. The\nidentification

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2) , BENGALURU

In the result, appeals filed by the assessee are partly allowed

reassess the income of the appellant and\nconsequently the notice issued under section 153A of the Act is\ninvalid and the entire assessment proceedings is bad in law and\nvoid ab initio on the facts and circumstances of the case.\n3.\nThe appellant craves leave of this Hon'ble Tribunal, to add, alter,\ndelete, amend or substitute

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, appeals filed by the assessee are partly allowed

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

reassess the income of the appellant and consequently the notice issued under section 153A of the Act is invalid and the entire assessment proceedings is bad in law and void ab initio on the facts and circumstances of the case. 3. The appellant craves leave of this Hon’ble Tribunal, to add, alter, delete, amend or substitute

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(2), BENGALURU

In the result, appeals filed by the assessee are partly allowed

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

reassess the income of the appellant and consequently the notice issued under section 153A of the Act is invalid and the entire assessment proceedings is bad in law and void ab initio on the facts and circumstances of the case. 3. The appellant craves leave of this Hon’ble Tribunal, to add, alter, delete, amend or substitute

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, appeals filed by the assessee are partly allowed

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

reassess the income of the appellant and consequently the notice issued under section 153A of the Act is invalid and the entire assessment proceedings is bad in law and void ab initio on the facts and circumstances of the case. 3. The appellant craves leave of this Hon’ble Tribunal, to add, alter, delete, amend or substitute

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2) , BENGALURU

In the result, appeals filed by the assessee are partly allowed

reassess the income of the appellant and\nconsequently the notice issued under section 153A of the Act is\ninvalid and the entire assessment proceedings is bad in law and\nvoid ab initio on the facts and circumstances of the case.\n\n3.\nThe appellant craves leave of this Hon'ble Tribunal, to add, alter,\ndelete, amend or substitute

S R CONSTRUCTIONS,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(2), BENGALURU

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

189 9.078,587 9. D.DharmaTeja 5,179,696 6.627,341 10. D.Avinashchowdary 8,184,117 15,566,291 11. Y.Mahaboobperan 1,812,340 7,494,566 Total 59,022,934 90,773,475 ITA Nos.636, 637/Bang/2025 ITA Nos.768, 769/Bang/2025 Page 38 of 60 Ans. Sir, I will be declaring the same for the relevant F.Y. in the hands

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

189/- as undisclosed income of the assessee. 6.5 The main contention of the ld. AR that the assessee has purchased the bottles and grapes from the above parties and those 3 parties are duly registered with the Commercial Tax department and they duly opened the bank account and payments have been made by crossed cheque and AO has not made

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

189/- as undisclosed income of the assessee. 6.5 The main contention of the ld. AR that the assessee has purchased the bottles and grapes from the above parties and those 3 parties are duly registered with the Commercial Tax department and they duly opened the bank account and payments have been made by crossed cheque and AO has not made

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

189/- as undisclosed income of the assessee. 6.5 The main contention of the ld. AR that the assessee has purchased the bottles and grapes from the above parties and those 3 parties are duly registered with the Commercial Tax department and they duly opened the bank account and payments have been made by crossed cheque and AO has not made

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

189/- as undisclosed income of the assessee. 6.5 The main contention of the ld. AR that the assessee has purchased the bottles and grapes from the above parties and those 3 parties are duly registered with the Commercial Tax department and they duly opened the bank account and payments have been made by crossed cheque and AO has not made

M/S. CANARA BANK (ERSTWHILE SYNDICATE BANK),BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

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

reassessment proceedings, the AO observed that the assessee has claimed a sum of Rs.936,90,65,332 as deduction u/s. 36(1)(viia) of the Act in the computation of income filed with the return. The AO observed that as per section 36(1)(viia), assessee is eligible to get deduction to the extent of 7.5% of total income before

M/S. CANARA BANK (ERSTWHILE SYNDICATE BANK),BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

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

reassessment proceedings, the AO observed that the assessee has claimed a sum of Rs.936,90,65,332 as deduction u/s. 36(1)(viia) of the Act in the computation of income filed with the return. The AO observed that as per section 36(1)(viia), assessee is eligible to get deduction to the extent of 7.5% of total income before

S R CONSTRUCTIONS,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(2), BANGALORE

189\nLess: Back to Bank given by us\nName of the Site\nSRC Turnover\n% of margin of SRC\nby estimating at 8%\nof GP on Work\nMargin to be\nconsidered by SRC\nAPEDIDC School\nAPEDIDC Hostel-14\nAPEDIDC Kalasamudhramu\nJallipalli\nHaptech Ramagiri

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

reassess the 'total income' taking into consideration the incriminating material unearthed during the search and the other material available with the AO including the income declared in the returns." . ITA No.1442 to 1447, 2129 to 2132, 1448 to 1453 & 1454 to 1459/Bang/2024 Page 28 of 116 26.1 Without going into the veracity of inference drawn by the learned

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

reassess the 'total income' taking into consideration the incriminating material unearthed during the search and the other material available with the AO including the income declared in the returns." . ITA No.1442 to 1447, 2129 to 2132, 1448 to 1453 & 1454 to 1459/Bang/2024 Page 28 of 116 26.1 Without going into the veracity of inference drawn by the learned