SHRI.J M VRUSHABENDRAIAH ,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

The appeal of the assessee is partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

10 of the said Act. As could be perused, the said section does not cover situations where return was filed and the same was not subject to assessment. iii. As submitted Supra the Section 147 of the Act, permits reassessment in cases, where the return was filed and the same was not subjected to assessment. 7.13 In view of submissions

INCOME TAX OFFICER, WARD - 3(2)(3), BANGALORE vs. SRI MADE GOWDA THIBBE GOWDA, BANGALORE

In the result, the appeal of the revenue is dismissed and CO of the assessee is partly allowed

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2008-09

reassessment proceedings by issue of notice u/s. 148, after formation of belief that income chargeable to tax escaped assessment. Therefore he confirmed the reopening of assessment. 8. The assessee also challenged before the CIT(Appeals) that assessment should have been completed u/s. 153C r.w.s. 153A of the Act. In this case assessment was completed u/s. 147 r.w.s. 153C which

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE vs. MR. D K SHIVAKUMAR, BANGALORE

reassess the\ntotal income, where search is conducted u/s 132 or requisition is made u/s 132A.\nTherefore, in our opinion, the AO is not justified in reopening the assessment u/s 147\nand his order is illegal and arbitrary. In view of the above and in view of the decision\nrelied upon by the assessee, we do not find any merit

SHRI. JITENDRA VIRWANI,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

10 of 40  The larger Bench of Supreme Court in S.C. Prashar v. Vasantsen Dwarkadas Hungerford Investment Trust Ltd. (1963) 49 ITR 1 (SC) held as under:- “I now take up the second facet of the same question. On this aspect of the case both the learned single judge (Desai J.) and the appellate court (Chagla C.J. and Tendolkar

SHRI. JITENDRA VIRWANI,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

10 of 40  The larger Bench of Supreme Court in S.C. Prashar v. Vasantsen Dwarkadas Hungerford Investment Trust Ltd. (1963) 49 ITR 1 (SC) held as under:- “I now take up the second facet of the same question. On this aspect of the case both the learned single judge (Desai J.) and the appellate court (Chagla C.J. and Tendolkar

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE vs. MR. D K SHIVAKUMAR, BANGALORE

reassess the\ntotal income, where search is conducted u/s 132 or requisition is made u/s 132A.\nTherefore, in our opinion, the AO is not justified in reopening the assessment u/s 147\nand his order is illegal and arbitrary. In view of the above and in view of the decision\nrelied upon by the assessee, we do not find any merit

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE vs. MR. D K SHIVAKUMAR, BANGALORE

In the result, we allow appeal filed by the assessee

reassess the\ntotal income, where search is conducted u/s 132 or requisition is made u/s 132A.\nTherefore, in our opinion, the AO is not justified in reopening the assessment u/s 147\nand his order is illegal and arbitrary. In view of the above and in view of the decision\nrelied upon by the assessee, we do not find any merit

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE vs. MR. D K SHIVAKUMAR, BANGALORE

In the result, we allow appeal filed by the assessee

reassess the\ntotal income, where search is conducted u/s 132 or requisition is made u/s 132A.\nTherefore, in our opinion, the AO is not justified in reopening the assessment u/s 147\nand his order is illegal and arbitrary. In view of the above and in view of the decision\nrelied upon by the assessee, we do not find any merit

DCIT, BANGALORE vs. SHRI. SUMIR J HINDUJA, BANGALORE

In the result, appeals filed by the revenue and COs filed by the assessee are dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2006-07 Shri Jagadish N. Hinduja Deputy Commissioner Of Income- No.7 & 12, Industrial Suburb Tax Tumkur Road Vs. Circle 11(3) Yeshwanthpur Bangalore Bangalore 560 022 Pan No.Aacph7291Q Appellant Respondent Assessment Year: 2006-07 Shri Sumir J. Hinduja Deputy Commissioner Of Income- No.7 & 12, Industrial Suburb Tax Tumkur Road Vs. Circle 11(3) Yeshwanthpur Bangalore Bangalore 560 022 Pan No.Aaeph5197H Appellant Respondent C.O. No.48/Bang/2013 (Arising Out Of Ita No.1373/Bang/2012) Assessment Year: 2006-07 Shri Jagadish N. Hinduja Vs. Dcit, Circl-11(3),Bangalore Appellant Respondent C.O. No.49/Bang/2013 (Arising Out Of Ita No.1374/Bang/2012) Assessment Year: 2006-07 Shri Sumir J. Hinduja Vs. Dcit, Circl-11(3),Bangalore Appellant Respondent Appellant By : Shri Susan Dolores George, D.R. Respondent By : Shri Ashok A Kulkarni, A.R.

reassessed. To Confer jurisdictionunder section 147(a) two conditions were required to ITA Nos.1373 & 1374/Bang/2012 & CO. Nos.48 & 49/Bang/2013 Shri Jagadish N. Hinduja, Bangalore Page 21 of 78 be satisfied firstly the Assessing Officer must have reason to believe that income profits or gains chargeable to income tax have escaped assessment, and secondly he must also have reason to believe that

DCIT, BANGALORE vs. SHRI. JAGADISH N HINDUJA, BANGALORE

In the result, appeals filed by the revenue and COs filed by the assessee are dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2006-07 Shri Jagadish N. Hinduja Deputy Commissioner Of Income- No.7 & 12, Industrial Suburb Tax Tumkur Road Vs. Circle 11(3) Yeshwanthpur Bangalore Bangalore 560 022 Pan No.Aacph7291Q Appellant Respondent Assessment Year: 2006-07 Shri Sumir J. Hinduja Deputy Commissioner Of Income- No.7 & 12, Industrial Suburb Tax Tumkur Road Vs. Circle 11(3) Yeshwanthpur Bangalore Bangalore 560 022 Pan No.Aaeph5197H Appellant Respondent C.O. No.48/Bang/2013 (Arising Out Of Ita No.1373/Bang/2012) Assessment Year: 2006-07 Shri Jagadish N. Hinduja Vs. Dcit, Circl-11(3),Bangalore Appellant Respondent C.O. No.49/Bang/2013 (Arising Out Of Ita No.1374/Bang/2012) Assessment Year: 2006-07 Shri Sumir J. Hinduja Vs. Dcit, Circl-11(3),Bangalore Appellant Respondent Appellant By : Shri Susan Dolores George, D.R. Respondent By : Shri Ashok A Kulkarni, A.R.

reassessed. To Confer jurisdictionunder section 147(a) two conditions were required to ITA Nos.1373 & 1374/Bang/2012 & CO. Nos.48 & 49/Bang/2013 Shri Jagadish N. Hinduja, Bangalore Page 21 of 78 be satisfied firstly the Assessing Officer must have reason to believe that income profits or gains chargeable to income tax have escaped assessment, and secondly he must also have reason to believe that

SUNITA MADHOK ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), , BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

10(1), Bangalore prior to 2.5.2013. Consequent to order ITA Nos.554 & 555/Bang/2018 Page 24 of 64 u/s. 127 dated 2.5.2013, the jurisdiction of the assessee was changed to DCIT, Circle 2(1) / ACIT 4(2)(1), Bangalore. Subsequently, based on CBDT Notification dated 22.10.2014, the jurisdiction of the assessee was changed to be assessed u/s. PCIT-4, Bangalore. Afterwards, there

SUNITA MADHOK ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

10(1), Bangalore prior to 2.5.2013. Consequent to order ITA Nos.554 & 555/Bang/2018 Page 24 of 64 u/s. 127 dated 2.5.2013, the jurisdiction of the assessee was changed to DCIT, Circle 2(1) / ACIT 4(2)(1), Bangalore. Subsequently, based on CBDT Notification dated 22.10.2014, the jurisdiction of the assessee was changed to be assessed u/s. PCIT-4, Bangalore. Afterwards, there

LOKESH TALANKI ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(3)(1), BANGALORE

In the result, appeals of the assessee are allowed

Bench: Shri Beena Pillai & Ms. Padmavathy Sassessment Year : 2013-14

10 of 23 "It is for him to decide what inferences of facts can be reasonably drawn and what legal inferences have ultimately to be drawn. It is not for somebody else - far less the assessed- to tell the assessing authority what inferences, whether of facts or law, should be drawn. Indeed, when it is remembered that people often differ

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, 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, 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 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

M/S VVD CONSTRUCTIONS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, ITA No.3384/Bang/2018 is allowed, while ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

10. Now we examine the applicability of the second judgement of Hon’ble Apex Court rendered in the case of Tapan Kumar Datta Vs. CIT (supra). This judgment is not in respect of any notice u/s. ITA Nos. 3384 to 3388/Bang/2018 Page 32 of 57 148 but this judgment is in respect of notice issued by the AO u/s. 158BD

M/S VVD CONSTRUCTIONS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, ITA No.3384/Bang/2018 is allowed, while ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

10. Now we examine the applicability of the second judgement of Hon’ble Apex Court rendered in the case of Tapan Kumar Datta Vs. CIT (supra). This judgment is not in respect of any notice u/s. ITA Nos. 3384 to 3388/Bang/2018 Page 32 of 57 148 but this judgment is in respect of notice issued by the AO u/s. 158BD