BANGALORE VENKATAPPA RAVIKUMAR,BANGALORE vs. ACIT, CIRCLE-6(3)(1), BANGALORE

In the result, the appeals of the assessee for both the years are allowed for statistical purposes as directed above

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

reassessment order passed u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 [the Act] by the ACIT, Circle 6(3)(1), Bangalore [ the Ld. AO] , was dismissed. 2. ITA No.800/Bang/2025 is also filed by the same assessee for AY 2017-18 against the appellate order passed by the ld. CIT(A), NFAC on 29.1.2025 wherein the appeal filed

BANGALORE VENKATAPPA RAVIKUMAR ,BANGALORE vs. ACIT, CIRCLE-6(3)(1), BANGALORE

In the result, the appeals of the assessee for both the years are allowed for statistical purposes as directed above

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

reassessment order passed u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 [the Act] by the ACIT, Circle 6(3)(1), Bangalore [ the Ld. AO] , was dismissed. 2. ITA No.800/Bang/2025 is also filed by the same assessee for AY 2017-18 against the appellate order passed by the ld. CIT(A), NFAC on 29.1.2025 wherein the appeal filed

KOGOD BASAVARAJU JAYACHANDRA ,HASSAN vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result the ITA No

147 provides that if the AO has reason to believe that any income\nchargeable to tax has escaped assessment for any assessment year, he may\nsubject to the provisions of ss.148 to 163, assess or reassess such income\nand also any other income chargeable to tax, which has escaped assessment\nand which comes to his notice subsequently in the course

DHARMAPPA ANVITHA ,MYSORE vs. INCOME TAX OFFICER, WARD-1(2), MYSORE

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

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2017-18

reassessment Order u/s 147, rather it is an Assessment Order passed u/s 143(3) of the Act. 5.8 The fact is that the appellant had claimed to have earned exempt/agricultural income during the year and made cash deposits in her bank account during demonetization

SRI. ANAND,BANGALORE vs. INCOME-TAX OFFICER, WARD-3(2)(4), BANGALORE

In the result, appeal of the assessee in ITA No

Bench: Shri George George K. & Shri Chandra Poojari

147 of the Act and notice u/s 148 was issued. The assessee did not comply with the notice. With no return filed, the information brought on record by the Investigation Unit being the statement recorded u/s 131 was relied upon wherein the assessee had admitted undisclosed gross receipts of Rs.39,24,520/- on which total income offered

SHRI. ANAND ,BANGALORE vs. INCOME-TAX OFFICER, WARD-3(2)(4) , BANGALORE

In the result, appeal of the assessee in ITA No

Bench: Shri George George K. & Shri Chandra Poojari

147 of the Act and notice u/s 148 was issued. The assessee did not comply with the notice. With no return filed, the information brought on record by the Investigation Unit being the statement recorded u/s 131 was relied upon wherein the assessee had admitted undisclosed gross receipts of Rs.39,24,520/- on which total income offered

SHRI. ANAND ,BANGALORE vs. INCOME-TAX OFFICER, WARD-3(2)(4) , BANGALORE

In the result, appeal of the assessee in ITA No

Bench: Shri George George K. & Shri Chandra Poojari

147 of the Act and notice u/s 148 was issued. The assessee did not comply with the notice. With no return filed, the information brought on record by the Investigation Unit being the statement recorded u/s 131 was relied upon wherein the assessee had admitted undisclosed gross receipts of Rs.39,24,520/- on which total income offered

SHRI. ANAND ,BANGALORE vs. INCOME-TAX OFFICER, WARD-3(2)(4), BANGALORE

In the result, appeal of the assessee in ITA No

Bench: Shri George George K. & Shri Chandra Poojari

147 of the Act and notice u/s 148 was issued. The assessee did not comply with the notice. With no return filed, the information brought on record by the Investigation Unit being the statement recorded u/s 131 was relied upon wherein the assessee had admitted undisclosed gross receipts of Rs.39,24,520/- on which total income offered

SHRI. ANAND ,BANGALORE vs. INCOME-TAX OFFICER, WARD-3(2)(4), BANGALORE

In the result, appeal of the assessee in ITA No

Bench: Shri George George K. & Shri Chandra Poojari

147 of the Act and notice u/s 148 was issued. The assessee did not comply with the notice. With no return filed, the information brought on record by the Investigation Unit being the statement recorded u/s 131 was relied upon wherein the assessee had admitted undisclosed gross receipts of Rs.39,24,520/- on which total income offered

SHRI. ANAND ,BANGALORE vs. INCOME-TAX OFFICER, WARD-3(2)(4) , BANGALORE

In the result, appeal of the assessee in ITA No

147 of\nthe Act and notice u/s 148 was issued. The assessee did not comply with\nthe notice. With no return filed, the information brought on record by the\nInvestigation Unit being the statement recorded u/s 131 was relied upon\nwherein the assessee had admitted undisclosed gross receipts of\nRs.39,24,520/- on which total income offered

MURALIDHAR MYSORE SUNDARESH ,BANGALORE vs. INCOME TAX OFFICE, WARD-4(3)(1), BENGALURU

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2017-18

reassessment proceedings have been rendered bad in law due to improper / lack of service of notice under sections 148 and 143(2) of the Act. Muralidhar Mysore Sundaresh, Bangalore Page 2 of 4 5. The Learned AO has erred in law and on facts in not providing a copy of reasons recorded for reopening of assessment and sanction obtained under

MAHESH LINGAPPA ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(3)(1), BANGALORE

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2017-18

147 of the Act are bad in law and accordingly the reassessment is liable to be cancelled. Page 3 of 7 The learned CIT(A) ought to have appreciated that the Appellant is in the business of liquor and he had filed the return of income originally disclosing fully and accordingly the 4. assessment as made by applying the provision

MOHAMMED IBRAHIM MOHIDEEN,KERALA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, MANGALORE

In the result, appeal of the assessee in ITA\nNo

reassessment under Section 153C follows lines pari materia\nwith Section 153A.\nD. The First Proviso to Section 153C introduces a legal\nfiction on the basis of which the commencement date for\ncomputation of the six year or the ten year block is deemed to\nbe the date of receipt of books of accounts by the\njurisdictional AO. The identification

MOHAMMED IBRAHIM MOHIDEEN,KERALA vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , MANGALORE

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

reassessment under Section 153C follows lines pari materia with Section 153A. D. The First Proviso to Section 153C introduces a legal fiction on the basis of which the commencement date for computation of the six year or the ten year block is deemed to be the date of receipt of books of accounts by the jurisdictional AO. The identification

MOHAMMED IBRABIM MOHIDEEN ,KERALA vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

reassessment under Section 153C follows lines pari materia with Section 153A. D. The First Proviso to Section 153C introduces a legal fiction on the basis of which the commencement date for computation of the six year or the ten year block is deemed to be the date of receipt of books of accounts by the jurisdictional AO. The identification

MOHAMMED IBRAHIM MOHIDEEN,KERALA vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , MANGALORE

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

reassessment under Section 153C follows lines pari materia with Section 153A. D. The First Proviso to Section 153C introduces a legal fiction on the basis of which the commencement date for computation of the six year or the ten year block is deemed to be the date of receipt of books of accounts by the jurisdictional AO. The identification

MOHAMMED IBRAHIM MOHIDEEN,KERALA vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, MANGALORE

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

reassessment under Section 153C follows lines pari materia with Section 153A. D. The First Proviso to Section 153C introduces a legal fiction on the basis of which the commencement date for computation of the six year or the ten year block is deemed to be the date of receipt of books of accounts by the jurisdictional AO. The identification

DORISWAMY GOPI,BENGALURU vs. INCOME TAX OFFICER, WARD 3(1)(1), BENGALURU

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

demonetization period to Shri Kotha Venkatrathnam Rajesh, Hosur (TN) (PAN;-AEIPR6515H) on 08.11.2016 for purchase of jewellery. The assessee has not filed return of income for AY 2017-18 4. Basis of forming reason to believe:- In view of the detailed analysis made in para 2&3 abvoe, I have reason to believe that income of more than 1 lakh