M/S. RUKMINI EDUCATIONAL CHARITABLE TRUST,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL , BENGALURU

250 00\n11.52.08.200.00\n100.000\n275 36.86790\nClosing\nBalance\n5.91 895000\n15 DC 600 ce or\n120200000 Cr\n200.000 C\n43246573900\n9.91.36.867.00 6.89.83.623.00 Cr\nPage 28 of 81\nITA Nos.2106 to 2109/Bang/2024\npurchase the land) back to the Trust, the land and building will effectively\nbe the unencumbered property of the Trustees. The said implication\nindicates that the trustees never intended

INCOME TAX OFFICER W 1, HASSAN vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

250 of the Act. 2. In first three appeals, the grounds are common except figures. Hence, we extract the grounds raised by the revenue in ITA No.1163/Bang/2024 as follows: 1. The Order of the Learned CIT(A) is opposed to law and facts of the case 2. The CIT(A) erred in deleting the addition of Rs.2

M/S. S. RAMASHANDRA SETTY & SONS,HASSAN vs. INCOME TAX OFFICER, WARD-1 , HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

250 of the Act. 2. In first three appeals, the grounds are common except figures. Hence, we extract the grounds raised by the revenue in ITA No.1163/Bang/2024 as follows: 1. The Order of the Learned CIT(A) is opposed to law and facts of the case 2. The CIT(A) erred in deleting the addition of Rs.2

INCOME TAX OFFICER, W-1, VIJAYANAGAR vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

250 of the Act. 2. In first three appeals, the grounds are common except figures. Hence, we extract the grounds raised by the revenue in ITA No.1163/Bang/2024 as follows: 1. The Order of the Learned CIT(A) is opposed to law and facts of the case 2. The CIT(A) erred in deleting the addition of Rs.2

INCOME TAX OFFICER, W-1, HASSAN vs. RAMACHANDRA SETTY & SONS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

250 of the Act. 2. In first three appeals, the grounds are common except figures. Hence, we extract the grounds raised by the revenue in ITA No.1163/Bang/2024 as follows: 1. The Order of the Learned CIT(A) is opposed to law and facts of the case 2. The CIT(A) erred in deleting the addition of Rs.2

INCOME TAX OFFICER WARD-1 HASSAN, HASSAN vs. RAMACHANDRA SETTY AND SONGS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

250 of the Act. 2. In first three appeals, the grounds are common except figures. Hence, we extract the grounds raised by the revenue in ITA No.1163/Bang/2024 as follows: 1. The Order of the Learned CIT(A) is opposed to law and facts of the case 2. The CIT(A) erred in deleting the addition of Rs.2

IIFL SAMASTA FINANCE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE

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

reassessment, referred to in\nclause (a) of sub-section (1), in a case where an order under sub-section (4) has\nbeen made accepting the application.”\n5.3 Before leaping to section 270A of the Act, we first consider\nsection 270AA of the Act in order to find out whether the Form 68\nfiled by the Assessee Company on 06/10/2022

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

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

250 8,936,047 4. B. Chandra Sekhar 4,486,736 9,425,895 5. D. Surya Narayana 9,065,925 6,612,583 6. K. Sree Rami Reddy 5,515,830 7,317,497 7. M. Venkateswara Naidu 7,207,180 5.204,610 8. A.Chakrapani 4.371,189 9.078,587 9. D.DharmaTeja 5,179,696 6.627,341 10. D.Avinashchowdary

M/S. PAUL RESORTS & HOTELS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 292B of the Act lacks merit as the plain language of the said Section makes it abundantly clear that this provision condones the invalidity which may arise merely by mistake, defect or omission in notice. The said Section reads as under: - 292-B. Return of income, etc., not to be invalid on certain grounds.—No return of income, assessment

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 292B of the Act lacks merit as the plain language of the said Section makes it abundantly clear that this provision condones the invalidity which may arise merely by mistake, defect or omission in notice. The said Section reads as under: - 292-B. Return of income, etc., not to be invalid on certain grounds.—No return of income, assessment

M/S. PAUL RESORTS & HOTELS PVT. LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 292B of the Act lacks merit as the plain language of the said Section makes it abundantly clear that this provision condones the invalidity which may arise merely by mistake, defect or omission in notice. The said Section reads as under: - 292-B. Return of income, etc., not to be invalid on certain grounds.—No return of income, assessment

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 292B of the Act lacks merit as the plain language of the said Section makes it abundantly clear that this provision condones the invalidity which may arise merely by mistake, defect or omission in notice. The said Section reads as under: - 292-B. Return of income, etc., not to be invalid on certain grounds.—No return of income, assessment

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 292B of the Act lacks merit as the plain language of the said Section makes it abundantly clear that this provision condones the invalidity which may arise merely by mistake, defect or omission in notice. The said Section reads as under: - 292-B. Return of income, etc., not to be invalid on certain grounds.—No return of income, assessment

JOHN DEVELOPERS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 292B of the Act lacks merit as the plain language of the said Section makes it abundantly clear that this provision condones the invalidity which may arise merely by mistake, defect or omission in notice. The said Section reads as under: - 292-B. Return of income, etc., not to be invalid on certain grounds.—No return of income, assessment

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1) , BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 292B of the Act lacks merit as the plain language of the said Section makes it abundantly clear that this provision condones the invalidity which may arise merely by mistake, defect or omission in notice. The said Section reads as under: - 292-B. Return of income, etc., not to be invalid on certain grounds.—No return of income, assessment

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

250\n8,936,047\n4.\nB. Chandra Sekhar\n4,486,736\n9,425,895\n5.\nD. Surya Narayana\n9,065,925\n6,612,583\n6.\nK. Sree Rami Reddy\n5,515,830\n7,317,497\n7.\nM. Venkateswara Naidu\n7,207,180\n5.204,610\n8.\nA.Chakrapani\n4.371,189\n9.078,587\n9.\nD.DharmaTeja\n5,179,696\n6.627,341\n10.\nD.Avinashchowdary

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

250-334 (ii) ITA Nos - 983/BANG/2023 A.Y 2012-13 Application under Rule 29 of Income Tax Appellate Tribunal Rules, 1962 INDEX Sl.No Particulars Page No. 1 Application u/r 29 of ITAT Rules,1962 1-6 2 Annexure-A/1: Letter dated.24.07.2017 7-7 3 Annexure-A/2: Letter dated 25.10.2018 8-10 4 Annexure-A/3: Letter dated

DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, BENGALURU vs. RASHTROTTHANA PARISHAT, BENGALURU

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2017=18

250 of the Income Tax Act, 1961 (in short “the Act”) for the Assessment Year (AY) 2017-18. The assessee has not filed any cross objections (CO) against this appeal filed by the Revenue. 2. The Revenue has raised the following grounds of appeal: - Dcit(E), Circle-1, Bengaluru Page 2 of 24 Dcit(E), Circle-1, Bengaluru Page