SHRI. BANGALORE NARAYAN DAS,BENGALURU vs. INCOME-TAX OFFICER, (INTERNATIONAL TAXATION-1(1), BENGALURU

In the result the appeal filed by the assessee for assessment year 2014-15 & 2017-18 stands allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18)

234B and 234C of the Act on the facts and circumstance of the case. 8. The appellant craves for leave of this Hon'ble Tribunal, to add, alter, delete, amend or substitute any or all of the above grounds of appeal as may be necessary at the time of hearing. 9. For these and other grounds that may be urged

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

234B\nby Rs.1,68,14,539/and charged interest u/s 234D of Rs.\n87,89,415/- since the interest initially undercharged under 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

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

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

234B\nby Rs.1,68,14,539/and charged interest u/s 234D of Rs.\n87,89,415/- since the interest initially undercharged under 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

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. ITA Nos.21 to 26/Bang/2024 Page 5 of 47 3. The appellant craves leave of this Hon’ble Tribunal

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. ITA Nos.21 to 26/Bang/2024 Page 5 of 47 3. The appellant craves leave of this Hon’ble Tribunal

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. ITA Nos.21 to 26/Bang/2024 Page 5 of 47 3. The appellant craves leave of this Hon’ble Tribunal

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

3) r.w.s.153A of the Act.\nC.\nThe learned Assessing Officer failed to verify various aspects\nbefore issuing the notice under section 153A of the Act as the valid\nsearch under section 132 of the Act is sine qua non for a valid issue\nof notice under section 132 of the Act.\nd.\nThe appellant itself himself liable to be assessed

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

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari

234B and section 234C in view of the fact there is no additional liability to additional tax as determined by the learned Assessing Officer. 9. The Appellant craves leave to add, alter, amend, substitute, change and delete any of the grounds of appeal. 10. For the above and other grounds that may be urged at the time of hearing

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

3) r.w.s.153A of the Act.\n\nC.\nThe learned Assessing Officer failed to verify various aspects\nbefore issuing the notice under section 153A of the Act as the valid\nsearch under section 132 of the Act is sine qua non for a valid issue\nof notice under section 132 of the Act.\n\nd.\nThe appellant itself himself liable

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

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

3 of 31 dispose the legal objections raised by the appellant dated 10.11.2021 on the facts and circumstances of the case. iii. Cross Examination not provided: The order of reassessment is vitiated on account of violation of principles of natural justice in as much as the appellant was not afforded opportunity of cross- examination of the person relying on whose

M/S. CRYSTAL GRANITE AND MARBLE PRIVATE LIMITED,RAMANAGARAM vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes and Stay Petition is dismissed as infructuous

Bench: Shri George George K & Shri Laxmi Prasad Sahus.P No.29/Bang/2023 Assessment Year: 2017-18

reassessment. The learned AO failed to provide any evidence or statement or any other cogent reasons to prove that the appellant was having income escaping assessment. It was purely the allegations of the learned AO based on the information which was claimed to be in his possession. e. The appellant was only given 5 days’ time to respond

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

3) r.w.s.153A of the Act.\n\nC.\nThe learned Assessing Officer failed to verify various aspects\nbefore issuing the notice under section 153A of the Act as the valid\nsearch under section 132 of the Act is sine qua non for a valid issue\nof notice under section 132 of the Act.\n\nd.\nThe appellant itself himself liable

INTACT DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

Accordingly, the appeals of the assessee for the AY 2015-16\nto AY 2017-18 are allowed

3. The Tribunal found, relying on the decision in Hotel Blue Moon (supra) that\nthe proceedings are liable to be struck down. It was held that the return was filed\nby the assessee in response to the notice under section 148 though delayed and in\nsuch circumstance, there should have been a notice issued under section 143(2) as\nhas

M/S. AMRUT DISTILLERIES PRIVATE LIMITED ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

234B and 234C, vide the order of assessment u/s. 153A r.w.s 143(3) and Section 153D dated 31-12-2018. 8. Aggrieved by this, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals)-11, Bangalore who had conducted various hearings during which, the appellant, without prejudice to its contention that there was no violation of the provisions

M/S. AMRUT DISTILLERIES PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

234B and 234C, vide the order of assessment u/s. 153A r.w.s 143(3) and Section 153D dated 31-12-2018. 8. Aggrieved by this, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals)-11, Bangalore who had conducted various hearings during which, the appellant, without prejudice to its contention that there was no violation of the provisions

M/S. AMRUT DISTILLERIES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

234B and 234C, vide the order of assessment u/s. 153A r.w.s 143(3) and Section 153D dated 31-12-2018. 8. Aggrieved by this, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals)-11, Bangalore who had conducted various hearings during which, the appellant, without prejudice to its contention that there was no violation of the provisions

NVIDIA GRAPHICS PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), BANGALORE

In the result, appeal filed by the assessee s party allowed

Bench: Shri George George K & Ms. Padmavathi. Sr Assessment Year : 2014-15 M/S. Nvidia Graphics Pvt. Ltd., Vs. Acit, Mahadevpura Village, Central Circle – 2(4), K. R. Puram Hobli, Marathalli Bangalore. Bagmane Goldstone Building, North Tower, Mahadevpura S.O, Bangalore – 560 048. Pan : Aabcn 9200 H Appellant Respondent Assessee By : Shri. Nageshwar Rao, Advocate Revenue By : Ms. Neha Sahay, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 17.10.2024 Date Of Pronouncement : 23.10.2024

234B and Section 234C of the Act. 9. Initiation of penalty proceedings under section 271(1)(c) of the Act is not justified in law. 10.Appellant craves leave to add, amend, substitute, alter, modify or delete any of the above grounds of appeal at the time of hearing. 3. Brief facts of the case are as follows: Assessee

INTACT DEVELOPERS PRIVATE LIMITED ,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

234B of the Act. Total tax effect Rs.12,51,125/- 5. Now the brief facts of the case are that the assessee being a private limited company came into existence on 18/11/2011 and carrying on the business of construction of apartments/residential houses. The assessee company filed its return of income for the AY 2015-16 on 28/09/2015 declaring total income

INTACT DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

234B of the Act. Total tax effect Rs.12,51,125/- 5. Now the brief facts of the case are that the assessee being a private limited company came into existence on 18/11/2011 and carrying on the business of construction of apartments/residential houses. The assessee company filed its return of income for the AY 2015-16 on 28/09/2015 declaring total income