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15 results for “reassessment”+ Section 244Aclear

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Key Topics

Section 15322Section 153C20Section 115W15Addition to Income15Section 92C14Section 2508Section 368Deduction7Section 234B6Section 143

RAMAMURTHY PRAVEEN CHANDRA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 622/BANG/2025[2016-17]Status: DisposedITAT Bangalore29 Sept 2025AY 2016-17

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

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

244A& 234 D of the Income Tax Act on the facts and circumstances of the case. The appellant contends that the levy of interest under section 234 B of the Act is also bad in law as the period, rate, quantum and method of calculation adopted by the learned assessing officer on which interest is levied are not discernible

6
Disallowance6
Reassessment5

RAMAMURTHY PRAVEEN CHANDRA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 621/BANG/2025[2015-16]Status: DisposedITAT Bangalore29 Sept 2025AY 2015-16

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

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

244A& 234 D of the Income Tax Act on the facts and circumstances of the case. The appellant contends that the levy of interest under section 234 B of the Act is also bad in law as the period, rate, quantum and method of calculation adopted by the learned assessing officer on which interest is levied are not discernible

RAMAMURTHY PRAVEEN CHANDRA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 620/BANG/2025[2014-15]Status: DisposedITAT Bangalore29 Sept 2025AY 2014-15

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

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

244A& 234 D of the Income Tax Act on the facts and circumstances of the case. The appellant contends that the levy of interest under section 234 B of the Act is also bad in law as the period, rate, quantum and method of calculation adopted by the learned assessing officer on which interest is levied are not discernible

RAMAMURTHY PRAVEEN CHANDRA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 619/BANG/2025[2013-14]Status: DisposedITAT Bangalore29 Sept 2025AY 2013-14

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

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

244A& 234 D of the Income Tax Act on the facts and circumstances of the case. The appellant contends that the levy of interest under section 234 B of the Act is also bad in law as the period, rate, quantum and method of calculation adopted by the learned assessing officer on which interest is levied are not discernible

GMR ENERGY LIMITED,BENGALURU vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

In the result, both the appeals of the assessee are dismissed

ITA 513/BANG/2022[2019-20]Status: DisposedITAT Bangalore02 Sept 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Jagdish K. Jogi, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 143(1)Section 143(1)(a)

reassessment proceedings. ITA Nos.513 & 526/Bang/2022 M/s. GMR Energy Limited, Bangalore Page 12 of 22 (2) J.N. Sahni v. ITAT (2002) 257 ITR 16 (Delhi). In this case, discussing the power of Tribunal to pass an order under section 254(2) it was held that review of an order cannot be done under the garb of section

GMR ENERGY LIMITED,BENGALURU vs. ASSISTANT DIRECTOR INCOME TAX, CPC, BANGALORE

In the result, both the appeals of the assessee are dismissed

ITA 526/BANG/2022[2020-21]Status: DisposedITAT Bangalore02 Sept 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Jagdish K. Jogi, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 143(1)Section 143(1)(a)

reassessment proceedings. ITA Nos.513 & 526/Bang/2022 M/s. GMR Energy Limited, Bangalore Page 12 of 22 (2) J.N. Sahni v. ITAT (2002) 257 ITR 16 (Delhi). In this case, discussing the power of Tribunal to pass an order under section 254(2) it was held that review of an order cannot be done under the garb of section

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), HUBBALLI vs. M/S. KARNATAKA VIKAS GRAMEEN BANK LIMITED, DHARWAD

In the result, the appeal of assessee is partly allowed and the appeal of the revenue is dismissed

ITA 720/BANG/2020[2016-17]Status: DisposedITAT Bangalore05 Dec 2022AY 2016-17

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Shri S Ananthan, C.AFor Respondent: Ms. Susan D George, CIT (DR)
Section 143Section 234BSection 250Section 36

section 234B, 234D and 244A of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts of the case 6. The Appellant craves leave of this Hon'ble Income Tax Appellate Tribunal to add, alter, delete or substitute

M/S KARNATAKA VIKAS GRAMEENA BANK,DHARWAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HUBBALLI

In the result, the appeal of assessee is partly allowed and the appeal of the revenue is dismissed

ITA 611/BANG/2020[2016-17]Status: DisposedITAT Bangalore02 Dec 2022AY 2016-17

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Shri S Ananthan, C.A, S.V Ravishankar, AdvocateFor Respondent: Ms. Susan D George, CIT (DR)
Section 143Section 234BSection 250Section 36

section 234B, 234D and 244A of the Act is also bad in law as the period, rate, quantum and method of calculation adopted on which interest is levied are all not discernible and are wrong on the facts of the case 6. The Appellant craves leave of this Hon'ble Income Tax Appellate Tribunal to add, alter, delete or substitute

M/S ONMOBILE GLOBAL LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1)(2), BANGALORE

In the result, both these appeals are partly allowed

ITA 139/BANG/2019[2014-15]Status: DisposedITAT Bangalore10 Aug 2022AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 14ASection 234BSection 244ASection 32

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.] Rule 8D. (1) Where the Assessing Officer, having regard to the accounts of the assessee of a previous

M/S. ONMOBILE GLOBAL LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 5(1)(2), BENGALURU

In the result, both these appeals are partly allowed

ITA 2560/BANG/2019[2015-16]Status: DisposedITAT Bangalore10 Aug 2022AY 2015-16

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 14ASection 234BSection 244ASection 32

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.] Rule 8D. (1) Where the Assessing Officer, having regard to the accounts of the assessee of a previous

SIGMA ALDRICH CHEMICALS PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, grounds 22 to 22

ITA 418/BANG/2015[2010-11]Status: DisposedITAT Bangalore11 Jul 2022AY 2010-11

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.418/Bang/2015 : Asst.Year 2010-2011 It(Tp)A No.596/Bang/2016 : Asst.Year 2011-2012 M/S.Sigma Aldrich Chemicals The Deputy Commissioner Of Private Limited, No.12, Income-Tax, Circle 6(1)(1) V. Bangalore. Bommasandra-Jagani Link Road, Bommasandra Industrial Area Bangalore – 560 100. Pan : Aahcs1882L. (Appellant) (Respondent) Appellant By : Sri.Tata Krishna, Advocate Respondent By : Sri.Sumer Singh Meena, Cit-Dr Date Of Pronouncement : 11.07.2022 Date Of Hearing : 07.07.2022 O R D E R Per George George K, Jm : These Appeals At The Instance Of The Assessee Are Directed Against Two Final Assessment Order Dated 19.01.2015 & 28.01.2016 For Assessment Years 2010-2011 & 2011- 2012, Respectively. Common Issues Are Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Of By This Consolidated Order.

For Appellant: Sri.Tata Krishna, AdvocateFor Respondent: Sri.Sumer Singh Meena, CIT-DR
Section 153Section 153BSection 92C

reassessment or recomputation or fresh assessment, as the case may be, expires.” 6. From the perusal of the above section 92CA(3A) of the I.T.Act, it can be seen that the TPO can pass an order at any time before 60 days prior to the due date u/s 153 of the 4 IT(TP)A No.418/B/2015 & 596/B/2016. M/s.Sigma Aldrich Chemicals

SIGMA ALDRICH CHEMICALS PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, grounds 22 to 22

ITA 596/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Jul 2022AY 2011-12

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.418/Bang/2015 : Asst.Year 2010-2011 It(Tp)A No.596/Bang/2016 : Asst.Year 2011-2012 M/S.Sigma Aldrich Chemicals The Deputy Commissioner Of Private Limited, No.12, Income-Tax, Circle 6(1)(1) V. Bangalore. Bommasandra-Jagani Link Road, Bommasandra Industrial Area Bangalore – 560 100. Pan : Aahcs1882L. (Appellant) (Respondent) Appellant By : Sri.Tata Krishna, Advocate Respondent By : Sri.Sumer Singh Meena, Cit-Dr Date Of Pronouncement : 11.07.2022 Date Of Hearing : 07.07.2022 O R D E R Per George George K, Jm : These Appeals At The Instance Of The Assessee Are Directed Against Two Final Assessment Order Dated 19.01.2015 & 28.01.2016 For Assessment Years 2010-2011 & 2011- 2012, Respectively. Common Issues Are Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Of By This Consolidated Order.

For Appellant: Sri.Tata Krishna, AdvocateFor Respondent: Sri.Sumer Singh Meena, CIT-DR
Section 153Section 153BSection 92C

reassessment or recomputation or fresh assessment, as the case may be, expires.” 6. From the perusal of the above section 92CA(3A) of the I.T.Act, it can be seen that the TPO can pass an order at any time before 60 days prior to the due date u/s 153 of the 4 IT(TP)A No.418/B/2015 & 596/B/2016. M/s.Sigma Aldrich Chemicals

ABHINANDAN SHANTHINATH SALIGRAMA ,MYSORE vs. DCIT-1(1) & TPS, MYSORE

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

ITA 2209/BANG/2025[2023-24]Status: DisposedITAT Bangalore30 Mar 2026AY 2023-24

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2023-24

For Appellant: Sri Narendra Sharma, A.RFor Respondent: Sri Ganesh R Ghale, D.R
Section 133(6)Section 139(1)Section 140BSection 142(1)Section 143(1)Section 143(2)Section 144Section 250Section 69A

244A thereon. We observed that the assessee soon after receiving the notice u/s. 143(2) of the Act on 19/06/2024 filed another return of income on 25/06/2024 by reporting true & correct income of Rs.24,83,733/- and discharged his tax liability u/s. 140B of the Act amounting to Rs.38,650/- after taking TDS credit of Rs.5,59,370/- & claimed

ERKI RAMESH UPADHYAYA HUF, ,PUTTUR vs. INCOME TAX OFFICER, WARD-1, , PUTTUR

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

ITA 476/BANG/2024[2014-15]Status: DisposedITAT Bangalore26 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year : 2014-15

For Appellant: Shri V. Srinivasan, Advocate
Section 148Section 171Section 234ASection 250

244A of Rs.25,70,528/- received during the Financial Year 2013-14 relevant for the A.Y. 2014-15 has not been offered for taxation by the assessee HUF. Further, the Ld.AO reiterated that not only for the A.Y. 2014-15, which is in dispute before us, but also for the A.Y. 2015-16, Shri E. Ramesh Upadhyaya in the capacity

M N DASTUR & COMPANY PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 4(1)(2), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 2443/BANG/2019[2008-09]Status: DisposedITAT Bangalore08 Mar 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2008-09

For Appellant: Shri B.K. Manjunatha, CAFor Respondent: Smt. Priyadarshini Mishra, Addl. CIT(DR), ITAT, Bangalore
Section 115WSection 234DSection 244A

reassessment. 7. The Learned AO /CIT(A) erred in holding that the sum of Rs. 81,55,514/- being 5% of tour and travel expenses is liable for FBT u/s 115WC(1)(e) without appreciating the fact that such expenses were incurred as a legitimate business expenditure and no element of employee benefit was involved. 8. The Learned AO /CIT