DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(3), BENGLAURU vs. SHRI KEMPAREDDY GOVINDRAJU, DOMLUR, BENGALURU

In the result the appeals of the assessee in ITA No’s 1022 to 1024/ Bang/ 2024, for the Assessment Years 2014-15, 2015-16 and 2016-17 are allowed and the appeals of the Revenue in ITA Nos

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

273 crores without any concrete evidence from the assessee to prove the creditworthiness and genuineness of these receipts. (III) Whether on the facts and circumstances of the case, the ld. CIT(A) was correct in deleting the protective assessment considering it as confirmed on the substantive addition made for the AY 2013-14. (IV) Whether on the facts and circumstances

KARNATAKA BANK LTD,MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, MANGALORE

Appeals of the revenue are partly allowed for statistical purposes

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.\n\n9. From perusal of Section 14A of the Act, it is evident that for the purposes

BHARATH HI-TECH BUILDERS PVT. LTD.,BANGALORE vs. DY. CIT, CIRCLE-1(1)(2), BANGALORE, BANGALORE

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

Bench: Shri George George K, Vice- & Shri Laxmi Prasad Sahu

reassessment on basis of said information was justified. In Eureka Stock and Share Broking Services Ltd. Vs CIT, 82 taxmann.com 10 (SC) it was held that where investigation wing of department had during course of investigation in case of a third party found that he was indulged in providing accommodation entries and bogus bills, and assessee had made sizeable purchases

SHRI. VARADARAJAN NARAYAN AIYAR,BENGALURU vs. INCOME-TAX OFFICER, WARD-1(2)(1), BANGALORE

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

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

reassessment order passed thereafter in name of mother of assessee and bringing on record assessee as a legal representative for all tax dues were invalid. (vii) The ITAT Ahmedabad in the case of Sanabhai R. Dalwadi v. ITO [1990] 34 ITD 183 (AHD.) held that: In the instant case, it was not disputed that the assessment had been made

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

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

reassess the appellant's claims in\nthis appeal in conjunction with the pending quantum appeal.\n\"2.5 Against the order u/s 154, the assessee filed an appeal before\nthe CIT(A) on 25.12.2021 the CIT(A) vide his order dated 21.6.2022\ndiscussed the appeal filed by the assessee.\nAgainst the CIT(A)'s order, the assessee is before this Tribunal

DEPUTY COMMISSIONER OF INCOME-TAX, , BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

In the result, all the COs by assessee in CO

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassess the appellant's claims in this appeal in conjunction with the pending quantum appeal. “2.5 Against the order u/s 154, the assessee filed an appeal before the CIT(A) on 25.12.2021 the CIT(A) vide his order dated 21.6.2022 discussed the appeal filed by the assessee. Against the CIT(A)’s order, the assessee is before this Tribunal against

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BANGALORE vs. COFFEE DAY ENTERPRISES, BENGALURU

In the result, all the COs by assessee in CO

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassess the appellant's claims in this appeal in conjunction with the pending quantum appeal. “2.5 Against the order u/s 154, the assessee filed an appeal before the CIT(A) on 25.12.2021 the CIT(A) vide his order dated 21.6.2022 discussed the appeal filed by the assessee. Against the CIT(A)’s order, the assessee is before this Tribunal against

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

In the result, all the COs by assessee in CO

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassess the appellant's claims in this appeal in conjunction with the pending quantum appeal. “2.5 Against the order u/s 154, the assessee filed an appeal before the CIT(A) on 25.12.2021 the CIT(A) vide his order dated 21.6.2022 discussed the appeal filed by the assessee. Against the CIT(A)’s order, the assessee is before this Tribunal against

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

In the result, all the COs by assessee in CO

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassess the appellant's claims in this appeal in conjunction with the pending quantum appeal. “2.5 Against the order u/s 154, the assessee filed an appeal before the CIT(A) on 25.12.2021 the CIT(A) vide his order dated 21.6.2022 discussed the appeal filed by the assessee. Against the CIT(A)’s order, the assessee is before this Tribunal against

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

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

reassess the appellant's claims in\nthis appeal in conjunction with the pending quantum appeal.\n\"2.5 Against the order u/s 154, the assessee filed an appeal before\nthe CIT(A) on 25.12.2021 the CIT(A) vide his order dated 21.6.2022\ndiscussed the appeal filed by the assessee.\nAgainst the CIT(A)'s order, the assessee is before this Tribunal

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

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

reassess the appellant's claims in\nthis appeal in conjunction with the pending quantum appeal.\n\"2.5 Against the order u/s 154, the assessee filed an appeal before\nthe CIT(A) on 25.12.2021 the CIT(A) vide his order dated 21.6.2022\ndiscussed the appeal filed by the assessee.\nAgainst the CIT(A)'s order, the assessee is before this Tribunal

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

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

reassess the appellant's claims in\nthis appeal in conjunction with the pending quantum appeal.\n\"2.5 Against the order u/s 154, the assessee filed an appeal before\nthe CIT(A) on 25.12.2021 the CIT(A) vide his order dated 21.6.2022\ndiscussed the appeal filed by the assessee.\nAgainst the CIT(A)'s order, the assessee is before this Tribunal

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

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

reassess the appellant's claims in\nthis appeal in conjunction with the pending quantum appeal.\n\"2.5 Against the order u/s 154, the assessee filed an appeal before\nthe CIT(A) on 25.12.2021 the CIT(A) vide his order dated 21.6.2022\ndiscussed the appeal filed by the assessee.\nAgainst the CIT(A)'s order, the assessee is before this Tribunal

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

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

reassess the appellant's claims in\nthis appeal in conjunction with the pending quantum appeal.\n\"2.5 Against the order u/s 154, the assessee filed an appeal before\nthe CIT(A) on 25.12.2021 the CIT(A) vide his order dated 21.6.2022\ndiscussed the appeal filed by the assessee.\nAgainst the CIT(A)'s order, the assessee is before this Tribunal

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

reassess the appellant's claims in\nthis appeal in conjunction with the pending quantum appeal.\n\"2.5 Against the order u/s 154, the assessee filed an appeal before\nthe CIT(A) on 25.12.2021 the CIT(A) vide his order dated 21.6.2022\ndiscussed the appeal filed by the assessee.\nAgainst the CIT(A)'s order, the assessee is before this Tribunal

KANAKA CREDIT CO OPERATIVE SOCIETY LIMITED ,CHITRADURGA vs. INCOME TAX OFFICER, WARD-3, , DAVANGERE

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2014-15

273 from Page 4 of 7 cooperative/commercial bank, the ld. FAA noted that the payer banks are functioning under license from RBI and it is not attributable to main activity of assessee society and not eligible for deduction u/s. u/s. 80P(2)(d) of the Act and considered it as income u/s. 56 of the Act. Aggrieved, the assessee

GOOGLE IRELAND LIMITED,IRELAND vs. DCIT (IT), JCIT(OSD) (IT) - CIRCLE 1(1), BENGALURU

In the result, the appeals filed by the assessee are allowed

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

reassessment proceeding had to be completed. Accordingly, the AO IT(IT)A Nos.191 to 194/Bang/2024 Page 4 of 43 passed the draft assessment order making additions towards royalty income as under:- Asst. Year Amount (Rs.) AY 2013-14 11,149,199,289 AY 2014-15 16,448,019,562 AY 2015-16 23,273

GOOGLE IRELAND LIMITED,IRELAND vs. DCIT (IT), JCIT(OSD) (IT) - CIRCLE 1(1), BENGALURU

In the result, the appeals filed by the assessee are allowed

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

reassessment proceeding had to be completed. Accordingly, the AO IT(IT)A Nos.191 to 194/Bang/2024 Page 4 of 43 passed the draft assessment order making additions towards royalty income as under:- Asst. Year Amount (Rs.) AY 2013-14 11,149,199,289 AY 2014-15 16,448,019,562 AY 2015-16 23,273