INMOBI TECHNOLOGY SERVICES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE3(1)(1), BANGALORE

reassessment or recomputation or fresh assessment, as the case may be, expires'. Since the time limit for passing of the order by the TPO is not direct but is linked with the time limit as per section 153, the legislature did not insert any sunset clause in section 153, which would have otherwise made the provision of sub-section

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassessment as a result of search. As already pointed out, the assessment for the AY 2010-11 and 2012-13 are unabated assessments. 4.14 He submitted that the scope of the assessment is only to make additions if any on the basis of the incriminating material found in course of search. Thus, the necessary implication that arises is that

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassessment as a result of search. As already pointed out, the assessment for the AY 2010-11 and 2012-13 are unabated assessments. 4.14 He submitted that the scope of the assessment is only to make additions if any on the basis of the incriminating material found in course of search. Thus, the necessary implication that arises is that

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassessment as a result of search. As already pointed out, the assessment for the AY 2010-11 and 2012-13 are unabated assessments. 4.14 He submitted that the scope of the assessment is only to make additions if any on the basis of the incriminating material found in course of search. Thus, the necessary implication that arises is that

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassessment as a result of search. As already pointed out, the assessment for the AY 2010-11 and 2012-13 are unabated assessments. 4.14 He submitted that the scope of the assessment is only to make additions if any on the basis of the incriminating material found in course of search. Thus, the necessary implication that arises is that

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassessment as a result of search. As already pointed out, the assessment for the AY 2010-11 and 2012-13 are unabated assessments. 4.14 He submitted that the scope of the assessment is only to make additions if any on the basis of the incriminating material found in course of search. Thus, the necessary implication that arises is that

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

5A: The impugned assessment order under\nSection 143(3) dated 29.09.2021 is bad and invalid\nas the same is barred by limitation under Section\n153B(1).\nGound 5B: The impugned assessment order under\nSection 143(3) dated 29.09.2021 is bad and non-est\nPage 34 of 74\nJCIT\nITA Nos. 642 to 645/Bang/2024\nCentral Range vide\nas the Learned

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

5A: The impugned assessment order under\nSection 143(3) dated 29.09.2021 is bad and invalid\nas the same is barred by limitation under Section\n153B(1).\n\nGound 5B: The impugned assessment order under\nSection 143(3) dated 29.09.2021 is bad and non-est\n\nPage 31 of 74\nITA Nos.642 to 645/Bang/2024\nas the Learned AO has obtained