M/S. TRISHUL BUILDTECH & INFRASTRUCTURES PVT. LTD.,,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, assessee’s appeals are partly allowed

Bench: Shri Chandra Poojari & Shri George George K.

234C of the Act on the facts and circumstances of the case. 10) 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. 11) For these and other grounds that may be urged

ANANTULA VIJAY MOHAN ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE

In the result, appeals filed by the assessee are allowed

Bench: Shri Laxmi Prasad Sahu\Nand\Nshri Keshav Dubey\Nita Nos.2059 & 2060/Bang/2024\N Assessment Years : 2016-17 & 2017-18\Nanantula Vijay Mohan\N9, Banjara Avenue Road\Nno.1, Banjara Hills\Nhyderabad 500 034\Npan No:Aelpm6515K\Nappellant\Nvs.\Ndcit\Ncircle-6(1)(1)\Nbangalore\Nrespondent\Nsp No.67/Bang/2024\N(Arising Out Of Ita No.2060/Bang/2024)\N Assessment Year: 2017-18\Nanantula Vijay Mohan\N9, Banjara Avenue Road\Nno.1, Banjara Hills\Nhyderabad 500 034\Npan No: Aelpm6515K\Nappellant\Nvs.\Ndcit\Ncircle-6(1)(1)\Nbangalore\Nrespondent\Nappellant By\Nrespondent By\N: Sri Padma Khincha, A.R.\N: Sri Sridhar E., D.R.\Ndate Of Hearing\Ndate Of Pronouncement:\N: 18.02.2025\N: 07.05.2025\Norder\Nper Laxmi Prasad Sahu:\Nthese Appeals At The Instance Of The Assessee Are Directed\Nagainst The Orders Of Ld. Cit(A)/Nfac, Delhi Both Dated 23.09.2024\Nvide Din & Order No. Itba/Nfac/S/250/2024-25/1068988279(1)\Nfor The Assessment Year 2016-17 & Vide Din & Order\Nno.Itba/Nfac/S/250/2024-25/1068999127(1) For The Assessment\Nyear 2017-18 Passed U/S 250 Of The Income Tax Act, 1961 (In Short\N\"The Act\"). Since Both These Appeals & The Stay Petition Are Of The\Nsame Assessee For The Different Assessment Years, These Are Clubbed\Ntogether, Heard Together & Disposed Of By This Common Order For\Nthe Sake Of Convenience & Brevity.\Nita No.2059/Bang/2024 (Ay 2016-17):\N2. First, We Take Up Ita No.2059/Bang/2024 For The Ay 2016-\N17 Wherein The Assessee Has Raised The Following Grounds Of Appeal:\N1. General\N1.

reassessment regime introduced with effect from\n01.04.2021.\nGROUND RELATING TO FACELESS ASSESSMENT CONDUCTED:\nThe learned CIT(A) has erred in confirming the order passed under section 147 in a\nfaceless manner provided under section 144B without appreciating that the Appellant\ndoes not belong to the class of persons that are notified by the Board and in whose case\nassessment shall

THE JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-4 , BANGALORE vs. M/S MPHASIS LIMITED , BANGALORE

In the result, both the appeals are dismissed

Bench: Shri N.V. Vasudevan & Shri B R Baskaranassessment Year: 2009-10

reassessment order passed by the learned AO under section 143(3) read with section 147 be quashed or in the alternative, the disallowance confirmed under section 40(a)(i) be deleted, payments made to AEs be held as not liable TDS under section 195 and interest levied under section 234B and 234C

SHRI. ANANTULA VIJAY MOHAN ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE

Bench: Shri Laxmi Prasad Sahu\Nand\Nshri Keshav Dubey\Nita Nos.2059 & 2060/Bang/2024\N Assessment Years: 2016-17 & 2017-18\Nanantula Vijay Mohan\N9, Banjara Avenue Road\Nno.1, Banjara Hills\Nhyderabad 500 034\Npan No: Aelpm6515K\Nappellant\Nvs.\Nvs.\Ndcit\Ncircle-6(1)(1)\Nbangalore\Nrespondent\Nsp No.67/Bang/2024\N(Arising Out Of Ita No.2060/Bang/2024)\N Assessment Year: 2017-18\Nanantula Vijay Mohan\N9, Banjara Avenue Road\Nno.1, Banjara Hills\Nhyderabad 500 034\Npan No: Aelpm6515K\Nappellant\Ndcit\Ncircle-6(1)(1)\Nbangalore\Nrespondent\Nappellant By\Nrespondent By\Nsri Padma Khincha, A.R.\Nsri Sridhar E., D.R.\Ndate Of Hearing\N: 18.02.2025\Ndate Of Pronouncement: 07.05.2025\Norder\Nper Laxmi Prasad Sahu:\Nthese Appeals At The Instance Of The Assessee Are Directed\Nagainst The Orders Of Ld. Cit(A)/Nfac, Delhi Both Dated 23.09.2024\Nvide Din & Order No. Itba/Nfac/S/250/2024-25/1068988279(1)\Nfor The Assessment Year 2016-17 & Vide Din & Order\Nno.Itba/Nfac/S/250/2024-25/1068999127(1) For The Assessment\Nyear 2017-18 Passed U/S 250 Of The Income Tax Act, 1961 (In Short\N'The Act'). Since Both These Appeals & The Stay Petition Are Of The\Nsame Assessee For The Different Assessment Years, These Are Clubbed\Ntogether, Heard Together & Disposed Of By This Common Order For\Nthe Sake Of Convenience & Brevity.\Nita No.2059/Bang/2024 (Ay 2016-17):\N2. First, We Take Up Ita No.2059/Bang/2024 For The Ay 2016-\N17 Wherein The Assessee Has Raised The Following Grounds Of Appeal:\N1. General\N1.

reassessment regime introduced with effect from\n01.04.2021.\n6. GROUND RELATING TO FACELESS ASSESSMENT CONDUCTED:\n6. 1. The learned CIT(A) has erred in confirming the order passed under section 147 in a\nfaceless manner provided under section 144B without appreciating that the Appellant\ndoes not belong to the class of persons that are notified by the Board and in whose

SHRI.J M VRUSHABENDRAIAH ,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

The appeal of the assessee is partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

reassessment proceeding is not in accordance with law and on the facts and circumstances of the case. 7. The Commissioner of Income-tax (Appeals) failed to appreciate that the addition of Rs. 4,05,37,500/- on account of unaccounted purchases is not in accordance with law on the facts and circumstances of the case. 8. The Commissioner of Income

M/S. RAJESH EXPORTS LIMITED,BENGALURU vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(2), BENGALURU

In the result, all these seven appeals are partly allowed in the terms indicated above

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

reassess and is thus vague, consequently the assessment order passed on an invalid notice is bad in law on the facts and circumstances of the case. b) The learned authorities below have not dealt in the respective order on the objection filed by the appellant in respect of assumption of jurisdiction u/s 153A and have also not provided the satisfaction

M/S RAJESH EXPORTS LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2), BANGALORE

In the result, all these seven appeals are partly allowed in the terms indicated above

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

reassess and is thus vague, consequently the assessment order passed on an invalid notice is bad in law on the facts and circumstances of the case. b) The learned authorities below have not dealt in the respective order on the objection filed by the appellant in respect of assumption of jurisdiction u/s 153A and have also not provided the satisfaction

M/S RAJESH EXPORTS LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2), BANGALORE , BANGALORE

In the result, all these seven appeals are partly allowed in the terms indicated above

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

reassess and is thus vague, consequently the assessment order passed on an invalid notice is bad in law on the facts and circumstances of the case. b) The learned authorities below have not dealt in the respective order on the objection filed by the appellant in respect of assumption of jurisdiction u/s 153A and have also not provided the satisfaction

M/S RAJESH EXPORTS LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2), BANGALORE

In the result, all these seven appeals are partly allowed in the terms indicated above

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

reassess and is thus vague, consequently the assessment order passed on an invalid notice is bad in law on the facts and circumstances of the case. b) The learned authorities below have not dealt in the respective order on the objection filed by the appellant in respect of assumption of jurisdiction u/s 153A and have also not provided the satisfaction

M/S RAJESH EXPORTS LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2), BANGALORE

In the result, all these seven appeals are partly allowed in the terms indicated above

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

reassess and is thus vague, consequently the assessment order passed on an invalid notice is bad in law on the facts and circumstances of the case. b) The learned authorities below have not dealt in the respective order on the objection filed by the appellant in respect of assumption of jurisdiction u/s 153A and have also not provided the satisfaction

M/S RAJESH EXPORTS LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2), BANGALORE

In the result, all these seven appeals are partly allowed in the terms indicated above

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

reassess and is thus vague, consequently the assessment order passed on an invalid notice is bad in law on the facts and circumstances of the case. b) The learned authorities below have not dealt in the respective order on the objection filed by the appellant in respect of assumption of jurisdiction u/s 153A and have also not provided the satisfaction

M/S RAJESH EXPORTS LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2), BANGALORE

In the result, all these seven appeals are partly allowed in the terms indicated above

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

reassess and is thus vague, consequently the assessment order passed on an invalid notice is bad in law on the facts and circumstances of the case. b) The learned authorities below have not dealt in the respective order on the objection filed by the appellant in respect of assumption of jurisdiction u/s 153A and have also not provided the satisfaction

SRI RAJESH KUMAR,BANGALORE vs. ACIT, BANGALORE

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2005-06

234C of the Income-Tax Act, 1961, under the facts and circumstances of the case.” 4. The ld. AR of assessee submitted synopsis and he submitted that in respect of legal issue raised by the assessee as per ground nos. 2 and 3, Para nos. 2 to 2.12 of the synopsis are relevant and this issue raised by the assessee

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 taking into consideration the other\nmaterial in respect of completed assessments/unabated assessment.\nMeaning thereby, in respect of completed/unabated assessments, no\naddition can be made by the AO in absence of any incriminating\nmaterial found during the course of search under Section 132 or\nrequisition under Section 132A of the Act,1961.\n\nPage 45 of 47\nITA Nos.21

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

reassess is nothing more than mere change of opinion. Free of Cost assets 5. Impugned order has erred, in law and in facts. by confirming addition of INR 3.54,82.002, made under Section 28(iv) of the Act. in relation to the assets/ computer supplies received free of cost or on loan basis by the Appellant. 6. Impugned order incorrectly

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 taking into consideration the other\nmaterial in respect of completed assessments/unabated assessment.\nMeaning thereby, in respect of completed/unabated assessments, no\naddition can be made by the AO in absence of any incriminating\nmaterial found during the course of search under Section 132 or\nrequisition under Section 132A of the Act,1961.\n\n16.\nHowever, the completed/unabated assessments

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 taking into consideration the other\nmaterial in respect of completed assessments/unabated assessment.\nMeaning thereby, in respect of completed/unabated assessments, no\naddition can be made by the AO in absence of any incriminating\nmaterial found during the course of search under Section 132 or\nrequisition under Section 132A of the Act,1961.\n\n16.\nHowever, the completed/unabated assessments

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