MOHAMMED MUJEEB SIKANDER,MANGALORE vs. DCIT, CENTRAL CIRCLE (1), MANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

u/s 153A of the Act. Now we take provisions of section 153A of the Act, which reads as follows:- “153A. Assessment in case of search or requisition. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132

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

In the result, we allow appeal filed by the assessee

section 153A, made it mandatory that the Assessing Officer\nbound to issue notice u/s 153A or 153C, thereafter proceed to assess or 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

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

section 153A, made it mandatory that the Assessing Officer\nbound to issue notice u/s 153A or 153C, thereafter proceed to assess or 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

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

section 153A, made it mandatory that the Assessing Officer\nbound to issue notice u/s 153A or 153C, thereafter proceed to assess or 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

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

section 153A, made it mandatory that the Assessing Officer\nbound to issue notice u/s 153A or 153C, thereafter proceed to assess or 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

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

section 153A, made it mandatory that the Assessing Officer\nbound to issue notice u/s 153A or 153C, thereafter proceed to assess or 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

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

147 of the Act and mentioning reassessment instead of assessment does not vitiate assessment proceedings. k) Wherefore it is prayed that this Tribunal may be pleased to appreciate this submission and hold that the notice u/s 148 being issued without application of mind, the entire assessment proceedings loose its sanctity and the proceedings are liable to be held null

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

reassessment shall abate\nfrom the date of initiation of the search, leaving no scope to treat the\nconclusion date as relevant.\n\n12.4 The language of section 153B(1) of the Act also supports this\ninterpretation. The provision only prescribes the time limit for completing\nassessments and does not redefine what constitutes a “search year.”\nTherefore, the determination

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

reassessment shall abate\nfrom the date of initiation of the search, leaving no scope to treat the\nconclusion date as relevant.\n12.4 The language of section 153B(1) of the Act also supports this\ninterpretation. The provision only prescribes the time limit for completing\nassessments and does not redefine what constitutes a “search year.”\nTherefore, the determination of the “search

M/S. TRISHUL BUILDTECH & INFRASTRUCTURES PVT. LTD.,,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, assessee’s appeals are partly allowed

Bench: Shri Chandra Poojari & Shri George George K.

reassess income of such other person in accordance with the provisions of Section 153A.” ITA Nos.107 to 109/Bang/2022 M/s. Trishul Buildtech & Infrastructures Pvt. Ltd., Bangalore Page 45 of 115 10.2. Thus, the scope of provisions of section 153A of the Act could be summarized as follows: Scenario Scope of Section 153A 1. No return of income is filed by Since

M/S. TRISHUL BUILDTECH & INFRASTRUCTURES PVT. LTD.,,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, assessee’s appeals are partly allowed

Bench: Shri Chandra Poojari & Shri George George K.

reassess income of such other person in accordance with the provisions of Section 153A.” ITA Nos.107 to 109/Bang/2022 M/s. Trishul Buildtech & Infrastructures Pvt. Ltd., Bangalore Page 45 of 115 10.2. Thus, the scope of provisions of section 153A of the Act could be summarized as follows: Scenario Scope of Section 153A 1. No return of income is filed by Since

M/S. TRISHUL BUILDTECH & INFRASTRUCTURES PVT. LTD.,,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, assessee’s appeals are partly allowed

Bench: Shri Chandra Poojari & Shri George George K.

reassess income of such other person in accordance with the provisions of Section 153A.” ITA Nos.107 to 109/Bang/2022 M/s. Trishul Buildtech & Infrastructures Pvt. Ltd., Bangalore Page 45 of 115 10.2. Thus, the scope of provisions of section 153A of the Act could be summarized as follows: Scenario Scope of Section 153A 1. No return of income is filed by Since

M/S. S. RAMASHANDRA SETTY & SONS,HASSAN vs. INCOME TAX OFFICER, WARD-1 , HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

147 and 148, have been removed by the non obstante clause with which sub-section (1) of Section 153A opens. The time-limit within which the notice under Section 148 can be issued, as provided in Section 149 has also been made inapplicable by the non obstante clause. Section 151 which requires sanction to be obtained by the Assessing Officer

INCOME TAX OFFICER W 1, HASSAN vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

147 and 148, have been removed by the non obstante clause with which sub-section (1) of Section 153A opens. The time-limit within which the notice under Section 148 can be issued, as provided in Section 149 has also been made inapplicable by the non obstante clause. Section 151 which requires sanction to be obtained by the Assessing Officer

INCOME TAX OFFICER WARD-1 HASSAN, HASSAN vs. RAMACHANDRA SETTY AND SONGS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

147 and 148, have been removed by the non obstante clause with which sub-section (1) of Section 153A opens. The time-limit within which the notice under Section 148 can be issued, as provided in Section 149 has also been made inapplicable by the non obstante clause. Section 151 which requires sanction to be obtained by the Assessing Officer

INCOME TAX OFFICER, W-1, HASSAN vs. RAMACHANDRA SETTY & SONS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

147 and 148, have been removed by the non obstante clause with which sub-section (1) of Section 153A opens. The time-limit within which the notice under Section 148 can be issued, as provided in Section 149 has also been made inapplicable by the non obstante clause. Section 151 which requires sanction to be obtained by the Assessing Officer

INCOME TAX OFFICER, W-1, VIJAYANAGAR vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

147 and 148, have been removed by the non obstante clause with which sub-section (1) of Section 153A opens. The time-limit within which the notice under Section 148 can be issued, as provided in Section 149 has also been made inapplicable by the non obstante clause. Section 151 which requires sanction to be obtained by the Assessing Officer

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

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 us is whether the AO was justified in reopening the assessment on the basis of the above information. According to the assessee, assessment should have been reopened u/s. 153C of the Act instead of 148. In our opinion

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

sections 147 to 151 as per the Finance Act, 2021. (III)There appears to be a genuine non-application of the amendments as the officers of the revenue may have been under a bona fide belief that the amendments may not yet have been enforced.” 4. AS REGARDS THE ABSENCE OF JUSTIFICATION WITH REGARDS TO THE ADDITION