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

3. The AO gathered information that assessee’s ex-wife, Ms. Vandana Virwani, had maintained an account with HSBC Bank, Geneva in which there were transactions of US $ 14,149 for AY 2002-03 and US $ 14,500 for AY 2003-04. 4. During enquiry at the time of assessment, statement was recorded u/s. 131 of the Income

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

3. The AO gathered information that assessee’s ex-wife, Ms. Vandana Virwani, had maintained an account with HSBC Bank, Geneva in which there were transactions of US $ 14,149 for AY 2002-03 and US $ 14,500 for AY 2003-04. 4. During enquiry at the time of assessment, statement was recorded u/s. 131 of the Income

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

131(1A) of the Act on 19.2.2013. Since the assessee has filed return of income for the AY 2008-09, therefore to examine the escapement of income chargeable to tax, the case of assessee was reopened u/s. 147 and accordingly notice u/s. 148 was issued to assessee on 14.11.2014 and served on 20.11.2014. 65. Now the question before

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

3), Bengaluru with regard to purchase of iron ore by assessee from Mr. Ali Khan in the form of seized material, which is as follows: Shri J.M. Vrushabendraiah, Hospete Page 42 of 58 10.3 On receipt of these seized materials, the AO recorded the reasons and issued notice u/s 148 of the Act. At the time of issuing notice u/s

M/S. CRYSTAL GRANITE AND MARBLE PRIVATE LIMITED,RAMANAGARAM vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes and Stay Petition is dismissed as infructuous

Bench: Shri George George K & Shri Laxmi Prasad Sahus.P No.29/Bang/2023 Assessment Year: 2017-18

3 to this paper book. Subsequently the Appellant was served notice under substituted section 148A of the Act and reassessment proceedings for AY 2017-18 were reopened and the issue under consideration was the same as it was in earlier reassessment proceedings. The copy of the show cause notice issued u/s 148A(b) of the Act on 02.06.2022 is attached

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

reassessment proceedings because the Assessing Officer failed to make out a case within the four corners of the provisions of section 147 of the Income-tax Act.” 69. The Hon’ble Delhi High Court in Commissioner of Income-tax v. SPL'S Siddhartha Ltd. [2012] 345 ITR 223 (DELHI) held as under:- “8. Thus, if authority is given expressly

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

reassessment proceedings because the Assessing Officer failed to make out a case within the four corners of the provisions of section 147 of the Income-tax Act.” 69. The Hon’ble Delhi High Court in Commissioner of Income-tax v. SPL'S Siddhartha Ltd. [2012] 345 ITR 223 (DELHI) held as under:- “8. Thus, if authority is given expressly

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

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, 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

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

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

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

reassess the appellant's claims in\nthis appeal in conjunction with the pending quantum appeal.\n\"2.5\nAgainst 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 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

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