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34 results for “reassessment”+ Section 189(3)clear

Sorted by relevance

Delhi121 Ahmedabad60 Mumbai57 Bangalore34 Jaipur33 Raipur26 Chennai26 Kolkata17 Surat14 Indore13 Chandigarh9 Rajkot9 Pune8 Jodhpur7 Lucknow6 Amritsar6 Hyderabad5 Allahabad4 Cuttack2 Cochin1

Key Topics

Addition to Income34 Section 13220 Section 14718 Section 153A18 Disallowance15 Section 143(3)13 Section 1489 Section 2509 Section 234A9 Natural Justice

AKSHAY KUMAR RUNGTA,BANGALORE vs. INCOME TAX OFFICER, WARD 2(1), INTERNATIONAL TAXATION

In the result, appeal filed by the assessee is allowed as per above terms

ITA 66/BANG/2024[2015-16]Status: DisposedITAT Bangalore07 May 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyit(It)A No.66/Bang/2024 Assessment Year :2015-16

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore

Section 10(38)Section 143(3)Section 144CSection 147Section 147rSection 148Section 151Section 153Section 153CSection 250

Showing 1–20 of 34 · Page 1 of 2

9

Section 36(1)(viia)8

3), a presumption could be raised that the order was passed after application of mind. Reference was made to clause (e) to section 114 of the Indian Evidence Act, 1872. The contention if accepted would give premium to the authority exercising quasi-judicial function to take benefit of its own wrong, i.e., failure to discuss or record reasons

SRI. ANNESH,UDUPI vs. INCOME-TAX OFFICER, WARD-1, CHIKMANGALUR

In the result, the appeal of the assessee is allowed

ITA 1179/BANG/2022[2012-13]Status: DisposedITAT Bangalore23 Feb 2023AY 2012-13

Bench: Shri Chandra Poojari

For Appellant: Shri S.V. Ravishankar, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department

Section 124Section 127Section 144Section 147Section 234

3) further stipulates that the objection to the jurisdiction could be questioned by an assessee or a person within one month from the date on which return of income under Section 139(1) was made or within one month from the date of issuance of notice under Section 142(1) or 143(2) or after completion of assessment, whichever

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

ITA 21/BANG/2024[2013-14]Status: DisposedITAT Bangalore31 Oct 2025AY 2013-14

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

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore

Section 153ASection 234ASection 250

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

ITA 24/BANG/2024[2016-17]Status: DisposedITAT Bangalore31 Oct 2025AY 2016-17

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

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore

Section 153ASection 234ASection 250

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

ITA 22/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Oct 2025AY 2014-15

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

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore

Section 153ASection 234ASection 250

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

ITA 25/BANG/2024[2017-18]Status: DisposedITAT Bangalore31 Oct 2025AY 2017-18

Section 153ASection 250

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

ITA 26/BANG/2024[2018-19]Status: DisposedITAT Bangalore31 Oct 2025AY 2018-19

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore

Section 153ASection 250

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

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

ITA 23/BANG/2024[2015-16]Status: DisposedITAT Bangalore31 Oct 2025AY 2015-16

Section 153ASection 250

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

KDDI CORPORATION,JAPAN vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE 2(1), BANGALORE, KARNATAKA, JAPAN

In the result, all the three appeals filed by assessee stands\npartly allowed

ITA 102/BANG/2024[2015-16]Status: DisposedITAT Bangalore15 Apr 2024AY 2015-16

For Appellant: \nShri Arjit Prasad, Sr. AdvocateFor Respondent: \nDr. Subash K R, CIT-DR

Section 143(3)Section 144C(3)Section 147Section 148Section 201

189 (Karnataka)] Grounds on Merit\nholding that payment for interconnect usage charge is not\nchargeable to tax as 'royalty.\nPressed\nGround-5\nOn the facts and in the circumstances of the case & in law,\nthe Ld. DRP erred in holding that the interconnect usage\ncharges would fall under residuary Article 22 of\nIndia-Japan DTAA.\nGround-6\nOn the facts

KDDI CORPORATION,JAPAN vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE 2(1), BANGALORE, KARNATAKA, BANGALORE

In the result, all the three appeals filed by assessee stands\npartly allowed

ITA 101/BANG/2024[2014-15]Status: DisposedITAT Bangalore15 Apr 2024AY 2014-15

For Appellant: Shri Arjit Prasad, Sr. AdvocateFor Respondent: Dr. Subash K R, CIT-DR

Section 143(3)Section 144C(3)Section 147Section 148Section 201

189 (Karnataka)] Grounds on Merit\nholding that payment for interconnect usage charge is not\nchargeable to tax as 'royalty.\nPressed\nGround-5\nOn the facts and in the circumstances of the case & in law,\nthe Ld. DRP erred in holding that the interconnect usage\ncharges would fall under residuary Article 22 of\nIndia-Japan DTAA.\nGround-6\nOn the facts

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

ITA 1448/BANG/2024[2013-14]Status: DisposedITAT Bangalore16 Jul 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, CAFor Respondent: Ms. Neha Sahay, JCIT (DR)

Section 132Section 143(3)Section 153A

3) of the Act has already been completed. The loan transactions were carried out through banking channel and duly recorded in the books of accounts. The learned accordingly argued that for the under consideration a regular item already disclosed in the books cannot be disturbed in the absence of incriminating material found during the search. There was no incriminating material

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

ITA 1445/BANG/2024[2016-17]Status: DisposedITAT Bangalore16 Jul 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, CAFor Respondent: Ms. Neha Sahay, JCIT (DR)

Section 132Section 143(3)Section 153A

3) of the Act has already been completed. The loan transactions were carried out through banking channel and duly recorded in the books of accounts. The learned accordingly argued that for the under consideration a regular item already disclosed in the books cannot be disturbed in the absence of incriminating material found during the search. There was no incriminating material

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

ITA 2130/BANG/2024[2016-17]Status: DisposedITAT Bangalore16 Jul 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, CAFor Respondent: Ms. Neha Sahay, JCIT (DR)

Section 132Section 143(3)Section 153A

3) of the Act has already been completed. The loan transactions were carried out through banking channel and duly recorded in the books of accounts. The learned accordingly argued that for the under consideration a regular item already disclosed in the books cannot be disturbed in the absence of incriminating material found during the search. There was no incriminating material

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

ITA 1444/BANG/2024[2015-16]Status: DisposedITAT Bangalore16 Jul 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, CAFor Respondent: Ms. Neha Sahay, JCIT (DR)

Section 132Section 143(3)Section 153A

3) of the Act has already been completed. The loan transactions were carried out through banking channel and duly recorded in the books of accounts. The learned accordingly argued that for the under consideration a regular item already disclosed in the books cannot be disturbed in the absence of incriminating material found during the search. There was no incriminating material

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

ITA 1447/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 Jul 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, CAFor Respondent: Ms. Neha Sahay, JCIT (DR)

Section 132Section 143(3)Section 153A

3) of the Act has already been completed. The loan transactions were carried out through banking channel and duly recorded in the books of accounts. The learned accordingly argued that for the under consideration a regular item already disclosed in the books cannot be disturbed in the absence of incriminating material found during the search. There was no incriminating material

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

ITA 1446/BANG/2024[2017-18]Status: DisposedITAT Bangalore16 Jul 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, CAFor Respondent: Ms. Neha Sahay, JCIT (DR)

Section 132Section 143(3)Section 153A

3) of the Act has already been completed. The loan transactions were carried out through banking channel and duly recorded in the books of accounts. The learned accordingly argued that for the under consideration a regular item already disclosed in the books cannot be disturbed in the absence of incriminating material found during the search. There was no incriminating material

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

ITA 1451/BANG/2024[2016-17]Status: DisposedITAT Bangalore16 Jul 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, CAFor Respondent: Ms. Neha Sahay, JCIT (DR)

Section 132Section 143(3)Section 153A

3) of the Act has already been completed. The loan transactions were carried out through banking channel and duly recorded in the books of accounts. The learned accordingly argued that for the under consideration a regular item already disclosed in the books cannot be disturbed in the absence of incriminating material found during the search. There was no incriminating material

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

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

ITA 1456/BANG/2024[2015-16]Status: DisposedITAT Bangalore16 Jul 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, CAFor Respondent: Ms. Neha Sahay, JCIT (DR)

Section 132Section 143(3)Section 153A

3) of the Act has already been completed. The loan transactions were carried out through banking channel and duly recorded in the books of accounts. The learned accordingly argued that for the under consideration a regular item already disclosed in the books cannot be disturbed in the absence of incriminating material found during the search. There was no incriminating material

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

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

ITA 1457/BANG/2024[2016-17]Status: DisposedITAT Bangalore16 Jul 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, CAFor Respondent: Ms. Neha Sahay, JCIT (DR)

Section 132Section 143(3)Section 153A

3) of the Act has already been completed. The loan transactions were carried out through banking channel and duly recorded in the books of accounts. The learned accordingly argued that for the under consideration a regular item already disclosed in the books cannot be disturbed in the absence of incriminating material found during the search. There was no incriminating material

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

ITA 2129/BANG/2024[2015-16]Status: DisposedITAT Bangalore16 Jul 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, CAFor Respondent: Ms. Neha Sahay, JCIT (DR)

Section 132Section 143(3)Section 153A

3) of the Act has already been completed. The loan transactions were carried out through banking channel and duly recorded in the books of accounts. The learned accordingly argued that for the under consideration a regular item already disclosed in the books cannot be disturbed in the absence of incriminating material found during the search. There was no incriminating material