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

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 u/s. 40A(3) whatsoever, also submitted that there was no ITA No.948 to 950/Bang/2023

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

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 u/s. 40A(3) whatsoever, also submitted that there was no ITA No.948 to 950/Bang/2023

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

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 u/s. 40A(3) whatsoever, also submitted that there was no ITA No.948 to 950/Bang/2023

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

40A(2)(b). For the above your proposal to treat the payments made to these concerns as inflated expenditure is without any basis. Further, there being actual purchases of bottles and grapes and the transaction being genuine, any attempt to treat the entire payment made to the two concerns as inflated expenditure would be without any basis and against

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

40A(2)(b). For the above your proposal to treat the payments made to these concerns as inflated expenditure is without any basis. Further, there being actual purchases of bottles and grapes and the transaction being genuine, any attempt to treat the entire payment made to the two concerns as inflated expenditure would be without any basis and against

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

40A(2)(b). For the above your proposal to treat the payments made to these concerns as inflated expenditure is without any basis. Further, there being actual purchases of bottles and grapes and the transaction being genuine, any attempt to treat the entire payment made to the two concerns as inflated expenditure would be without any basis and against

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillai

40A(2)(b). For the above your proposal to treat the payments made to these concerns as inflated expenditure is without any basis. Further, there being actual purchases of bottles and grapes and the transaction being genuine, any attempt to treat the entire payment made to the two concerns as inflated expenditure would be without any basis and against

M/S. EAGLE TRADERS & LOGISTICS,BELLARY vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(3), BANGALORE

Accordingly, the appeals filed by the assessee are allowed in above terms

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

40A(3) of the Act. Further, the assessee was asked to substantiate why explanation to section 37(1) of the Act should not be invoke by treating the unregistered purchases as illegal mining, given the fact that the assessee has failed to establish the genuineness of unregistered dealers. In ITA Nos.234 to 237/Bang/2020 Page 10 of 41 response

M/S. EAGLE TRADERS & LOGISTICS,BELLARY vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(3), BANGALORE

Accordingly, the appeals filed by the assessee are allowed in above terms

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

40A(3) of the Act. Further, the assessee was asked to substantiate why explanation to section 37(1) of the Act should not be invoke by treating the unregistered purchases as illegal mining, given the fact that the assessee has failed to establish the genuineness of unregistered dealers. In ITA Nos.234 to 237/Bang/2020 Page 10 of 41 response

M/S. EAGLE TRADERS & LOGISTICS,BELLARY vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(3), BANGALORE

Accordingly, the appeals filed by the assessee are allowed in above terms

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

40A(3) of the Act. Further, the assessee was asked to substantiate why explanation to section 37(1) of the Act should not be invoke by treating the unregistered purchases as illegal mining, given the fact that the assessee has failed to establish the genuineness of unregistered dealers. In ITA Nos.234 to 237/Bang/2020 Page 10 of 41 response

M/S. EAGLE TRADERS & LOGISTICS,BELLARY vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(3), BANGALORE

reassess his income in accordance\nwith the provisions of Section 153A. Therefore, before a notice\nunder Section 153C can be issued two steps have to be taken.\nThe first step is that the Assessing Officer of the person who is\nsearched must arrive at a clear satisfaction that a document\nseized from him does not belong

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

In the result, the appeals filed by the assessee for all the four A

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER\nAND\nSHRI SOUNDARARAJAN K. (Judicial Member)

40A(3) and insufficiency of\nvouchers – Rs.17,92,25,000/-\nd) Addition made based on the declaration given by the Director – Rs.20\nLakhs\ne) Labelling Expenses – Rs.23,60,587/-\nf) Addition based on the seizure of cash – Rs.63 Lakhs\ng) Disallowance u/s.14A – Rs.70,79,282/-\n7.\nThe AO made the additions based on the results of the search and\nalso

SMT. REDDY SANGEETHA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU

Bench: Shri Chandra Poojari & Smt. Beena Pillai

40A”. 6.2 Section 92BA of the Act was inserted by Finance Act, 2012 w.e.f. 1.4.2013. However, clause (i) referred above was omitted by Smt. Reddy Sangeetha, Bangalore ITA Nos.1112 & 1113/Bang/2022 & ITA Nos.1145 & 1146/Bang/2022 Shri Reddy Veeranna, Bangalore Page 17 of 39 Finance Act, 2017 w.e.f. 1.4.2017. As such reference to the TPO in respect of specified domestic transactions mentioned

SRI. REDDY VEERANNA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU

Bench: Shri Chandra Poojari & Smt. Beena Pillai

40A”. 6.2 Section 92BA of the Act was inserted by Finance Act, 2012 w.e.f. 1.4.2013. However, clause (i) referred above was omitted by Smt. Reddy Sangeetha, Bangalore ITA Nos.1112 & 1113/Bang/2022 & ITA Nos.1145 & 1146/Bang/2022 Shri Reddy Veeranna, Bangalore Page 17 of 39 Finance Act, 2017 w.e.f. 1.4.2017. As such reference to the TPO in respect of specified domestic transactions mentioned

SRI. REDDY VEERANNA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU

Bench: Shri Chandra Poojari & Smt. Beena Pillai

40A”. 6.2 Section 92BA of the Act was inserted by Finance Act, 2012 w.e.f. 1.4.2013. However, clause (i) referred above was omitted by Smt. Reddy Sangeetha, Bangalore ITA Nos.1112 & 1113/Bang/2022 & ITA Nos.1145 & 1146/Bang/2022 Shri Reddy Veeranna, Bangalore Page 17 of 39 Finance Act, 2017 w.e.f. 1.4.2017. As such reference to the TPO in respect of specified domestic transactions mentioned

SRI. REDDY VEERANNA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU

Bench: Shri Chandra Poojari & Smt. Beena Pillai

40A”. 6.2 Section 92BA of the Act was inserted by Finance Act, 2012 w.e.f. 1.4.2013. However, clause (i) referred above was omitted by Smt. Reddy Sangeetha, Bangalore ITA Nos.1112 & 1113/Bang/2022 & ITA Nos.1145 & 1146/Bang/2022 Shri Reddy Veeranna, Bangalore Page 17 of 39 Finance Act, 2017 w.e.f. 1.4.2017. As such reference to the TPO in respect of specified domestic transactions mentioned

SRI. REDDY VEERANNA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU

Bench: Shri Chandra Poojari & Smt. Beena Pillai

40A”. 6.2 Section 92BA of the Act was inserted by Finance Act, 2012 w.e.f. 1.4.2013. However, clause (i) referred above was omitted by Smt. Reddy Sangeetha, Bangalore ITA Nos.1112 & 1113/Bang/2022 & ITA Nos.1145 & 1146/Bang/2022 Shri Reddy Veeranna, Bangalore Page 17 of 39 Finance Act, 2017 w.e.f. 1.4.2017. As such reference to the TPO in respect of specified domestic transactions mentioned

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

Section 153D dated 28.09.2021 is bad\nand invalid. Consequently, the assessment orders for the AYs 2018-\n19, 2019-20 and 2020-21 are bad and invalid without valid\napproval under Section 153D.\n5. As regards revised return filed being invalid and contrary to\nSection 139(5)\n5.1. The Assessee filed the original return of income

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

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

Section 153D dated 28.09.2021 is bad\nand invalid. Consequently, the assessment orders for the AYs 2018-\n19, 2019-20 and 2020-21 are bad and invalid without valid\napproval under Section 153D.\n\n5. As regards revised return filed being invalid and contrary to\nSection 139(5)\n\n5. 1. The Assessee filed the original return of income