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

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

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

IBM ISRAEL LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

145, para 8. Also, Pune ITAT in Kishore assessment order read with the Digambar Patil vs ITO – page 157-176 of corrigendum case law compilation) - Receipts were offered to tax only after a notice under section 148 of the Act was issued, initiating the reassessment proceedings. - The CIT(A) has distinguished the facts of the case from Karnataka

IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2)(1) , BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

145, para 8. Also, Pune ITAT in Kishore assessment order read with the Digambar Patil vs ITO – page 157-176 of corrigendum case law compilation) - Receipts were offered to tax only after a notice under section 148 of the Act was issued, initiating the reassessment proceedings. - The CIT(A) has distinguished the facts of the case from Karnataka

IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

145, para 8. Also, Pune ITAT in Kishore assessment order read with the Digambar Patil vs ITO – page 157-176 of corrigendum case law compilation) - Receipts were offered to tax only after a notice under section 148 of the Act was issued, initiating the reassessment proceedings. - The CIT(A) has distinguished the facts of the case from Karnataka

IBM UNITED KINGDOM LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

145, para 8. Also, Pune ITAT in Kishore assessment order read with the Digambar Patil vs ITO – page 157-176 of corrigendum case law compilation) - Receipts were offered to tax only after a notice under section 148 of the Act was issued, initiating the reassessment proceedings. - The CIT(A) has distinguished the facts of the case from Karnataka

DEPUTY COMMISSIONER OF INCOME TAX, TRUST CIRCLE- 3(1), BANGALORE vs. M/S. BALDWIN BOYS HIGH SCHOOL, BANGALORE

147 of the Act, without issuance of the mandatory notice u/s.143[2] of the Act. The relevant grounds of appeal raised before the learned CIT[A] is reproduced hereunder for the sake of immediate reference: “1. The assessments are ab initio void being violative of the mandatory provisions of section 143[2]." Page 8 of 19 He submitted that

SHRI. M.RAMASWAMY REDDY (HUF),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE

In the result, these three appeals of the assessee for Assessment Years

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

145 to 149/Bang/2017 Page 4 of 9 2. CIT(A) failed to notice that Assessment can be made u/s. 144 only if there is no compliance u/s.143(3) .When Assessing officer intends do assessment it is only u/s.143(3) and as such notice u/s.143(2) is mandatory as required u/s.143(2)(ii). As CIT(A) has held notice u/s.143(2

M. RAMASWAMY REDDY,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 10(1), BANGALORE

In the result, these three appeals of the assessee for Assessment Years

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

145 to 149/Bang/2017 Page 4 of 9 2. CIT(A) failed to notice that Assessment can be made u/s. 144 only if there is no compliance u/s.143(3) .When Assessing officer intends do assessment it is only u/s.143(3) and as such notice u/s.143(2) is mandatory as required u/s.143(2)(ii). As CIT(A) has held notice u/s.143(2

SHRI. M.RAMASWAMY REDDY (HUF),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE

In the result, these three appeals of the assessee for Assessment Years

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

145 to 149/Bang/2017 Page 4 of 9 2. CIT(A) failed to notice that Assessment can be made u/s. 144 only if there is no compliance u/s.143(3) .When Assessing officer intends do assessment it is only u/s.143(3) and as such notice u/s.143(2) is mandatory as required u/s.143(2)(ii). As CIT(A) has held notice u/s.143(2

M. RAMASWAMY REDDY,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 10(1), BANGALORE

In the result, these three appeals of the assessee for Assessment Years

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

145 to 149/Bang/2017 Page 4 of 9 2. CIT(A) failed to notice that Assessment can be made u/s. 144 only if there is no compliance u/s.143(3) .When Assessing officer intends do assessment it is only u/s.143(3) and as such notice u/s.143(2) is mandatory as required u/s.143(2)(ii). As CIT(A) has held notice u/s.143(2

M. RAMASWAMY REDDY,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 10(1), BANGALORE

In the result, these three appeals of the assessee for Assessment Years

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

145 to 149/Bang/2017 Page 4 of 9 2. CIT(A) failed to notice that Assessment can be made u/s. 144 only if there is no compliance u/s.143(3) .When Assessing officer intends do assessment it is only u/s.143(3) and as such notice u/s.143(2) is mandatory as required u/s.143(2)(ii). As CIT(A) has held notice u/s.143(2

M/S.NAVODAYA GRAMA VIKAS CHARITABLE TRUST ,MANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-1 , , MANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or recompute the loss or the depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections

M/S NAVODAYA GRAMA VIKAS CHARITABLE TRUST ,MANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-1 , MANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or recompute the loss or the depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections

K.G. KRISHNA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

145 - 159 2. Copy of Ledger extracts of relevant expenditure debited to profit 160 - 167 and Loss Account for the year Copy of ledger extract of land at keragalli village 3. 168 4. Copy of sale deed for purchase of property 169 - 179 5. Copy of Release deed/Relinquishment deed. 180 - 190 6. Ledger extract of Advance for site to Sundar

K. G. KRISHNA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

145 - 159 2. Copy of Ledger extracts of relevant expenditure debited to profit 160 - 167 and Loss Account for the year Copy of ledger extract of land at keragalli village 3. 168 4. Copy of sale deed for purchase of property 169 - 179 5. Copy of Release deed/Relinquishment deed. 180 - 190 6. Ledger extract of Advance for site to Sundar

K.G. KRISHNA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

145 - 159 2. Copy of Ledger extracts of relevant expenditure debited to profit 160 - 167 and Loss Account for the year Copy of ledger extract of land at keragalli village 3. 168 4. Copy of sale deed for purchase of property 169 - 179 5. Copy of Release deed/Relinquishment deed. 180 - 190 6. Ledger extract of Advance for site to Sundar

K.G. KRISHNA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

145 - 159 2. Copy of Ledger extracts of relevant expenditure debited to profit 160 - 167 and Loss Account for the year Copy of ledger extract of land at keragalli village 3. 168 4. Copy of sale deed for purchase of property 169 - 179 5. Copy of Release deed/Relinquishment deed. 180 - 190 6. Ledger extract of Advance for site to Sundar

K.G. KRISHNA,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

145 - 159 2. Copy of Ledger extracts of relevant expenditure debited to profit 160 - 167 and Loss Account for the year Copy of ledger extract of land at keragalli village 3. 168 4. Copy of sale deed for purchase of property 169 - 179 5. Copy of Release deed/Relinquishment deed. 180 - 190 6. Ledger extract of Advance for site to Sundar