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

u/s 147 under the facts &\ncircumstances of the case renders the very initiation bad in law and the entire\nproceeding is'void ab initio.\n9.\nIn this context, the relevant portions of section 153C is reproduced as under:-\n'Notwithstanding anything contained in section 139, section 147, section 148, section 149,\nsection 151 and section 153, where the Assessing Officer

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

u/s 148, the learned officer ought to have considered the amended provisions of section 148, 148A and 149 for the procedure to handle the reassessment after 01.04.2021. ii. Amended section 148 of the Act read as below: “Before making the assessment, reassessment or recomputation under section 147

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

u/s 147 under the facts &\ncircumstances of the case renders the very initiation bad in law and the entire\nproceeding is'void ab initio.\n9. In this context, the relevant portions of section 153C is reproduced as under:-\n'Notwithstanding anything contained in section 139, section 147, section 148, section 149,\nsection 151 and section 153, where the Assessing Officer

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

u/s 147 under the facts &\ncircumstances of the case renders the very initiation bad in law and the entire\nproceeding is'void ab initio.\n9.\nIn this context, the relevant portions of section 153C is reproduced as under:-\n'Notwithstanding anything contained in section 139, section 147, section 148, section 149,\nsection 151 and section 153, where the Assessing Officer

ARUN DURAISWAMY,MYSORE, KARNATAKA vs. ITO, INTL. TAXATION WARD 1(1), BANGALORE

In the result the appeal filed by the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

147 r.w.s. 144 of the Act dated 12/12/2024, the assessee has filed the present appeal before this Tribunal. Before us the assessee has also filed a paper book comprising 154 pages containing therein the written submissions, notice u/s. 148(b), order u/s. 148(d), notice u/s. 148, sale deed dated 01/04/2015, affidavit of Mrs. Kalavathi K dated 19/03/2025, copy

NEETA BHAMBHANI,BENGALURU vs. DCIT, (IT), CIRCLE-1(1), BENGALURU

In the result, I pass the following:-

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

reassessment with a new regime. The first proviso to Section 149 does not expressly bar the application of Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Section 3 of Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 applies to the entire Income-Tax Act, including Sections 149

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. SRI C GANGADHARA MURTHY , BANGALORE

In the result, the appeal filed by the Revenue is allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri Laxmi Prasad Sahuthe Dy. Commissioner Of Vs Shri C. Gangadhara Murthy Income-Tax, No. 322, 3Rd A Corss, 2Nd Block Circle - 6(2)(1) 3Rd Stage, Basaveshwaranagar Bangalore . Bangalore 560079. Pan – Agipg 2668 N (Appellant) (Respondent)

u/s 143(3) of the Act as per the return filed by the assessee under Section 139 of the Act. Similar issue has been decided by the coordinate Bench of the ITAT Lucknow reported in the case of Kailash Auto Finance Ltd. vs. Assistant Commissioner of Income Tax-4, Kanpur (2009) 32 SOT 80 (Lucknow). After going through this judgement

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

147 of the Act for the initiation of reassessment proceedings is barred by limitation. The impugned assessment year is 2002-03. Notice u/s. 148 of the Act had ITA Nos. 46 & 47/Bang/2021 Page 5 of 40 been issued on 24.03.2014. Section 149

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

147 of the Act for the initiation of reassessment proceedings is barred by limitation. The impugned assessment year is 2002-03. Notice u/s. 148 of the Act had ITA Nos. 46 & 47/Bang/2021 Page 5 of 40 been issued on 24.03.2014. Section 149

RAGHAVAN NAMBATH MENON,BENGALURU vs. ITO, WARD INTL. TAXATION 1(2), BMTC BUILDING, KORAMANGALA, BENGALURU

In the result, I pass the following:-

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

reassessment with a new regime. The first proviso to Section 149 does not expressly bar the application of Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Section 3 of Taxation and Other IT(IT)A No.278/Bang/2025 Raghavan Nambath Menon, Bangalore Page 21 of 22 Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 applies

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

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 and void on the facts and circumstances

SAIKAT CHINMAY BHATTACHARYA,MUMBAI vs. DY. CIT, INTERNATIONAL TAXATION, CIRCLE 1(1), BANGALORE

In the result the appeal filed by the assessee is allowed

147 r.w.s\n144C(13) of the Act dated 27/01/2025, the assessee has filed the\npresent appeal before this Tribunal. The assessee has also filed a\npaper book containing therein the copy of the notice u/s 148A(b) of\nthe Act, Copy of the order u/s 148A(d) of the Act, Copy of notice u/s\n148 of the Act along with

ASST.C.I.T., BANGALORE vs. SRI. SRINIVAS RAO HOSKOTE, BANGALORE

In the result, appeals of the Revenue are dismissed

Bench: Shri. Jason P. Boaz & Shri. Laliet Kumari.T.A Nos.1154 & 1155/Bang/2015 (Assessment Years : 2010-11 & 2011-12) Asst. Commissioner Of Income-Tax, Circle -2(3)(1), Bengaluru .. Appellant V. Shri. Srinivas Rao Hoskote, No.4/7, 3Rd Floor, Sidda Enclave Nehrunagar, 1St Main Road, Seshadripuram Bengaluru 560 020 .. Respondent Pan : Aaeph8477J Assessee By : Shri. V. Chandrashekar, Advocate Revenue By : Smt. Padmameenakshi, Jcit Heard On : 31.01.2018 Pronounced On : 21.02.2018 O R D E R Per Laliet Kumar:

u/s 153C read with section 153A ought to have been commenced against the appellant. Recourse to section 147 is expressly prohibited by the fact that section 153C starts with a non obstante clause and specifically prohibits recourse to section 147 and other sections. The same is reproduced under: "Notwithstanding anything contained in section 139, section 147, section 148, section 149

THAYAPPA BALAKRISHNA,BANGALORE vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-1, BENGALURU

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

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2014-15 Shri Thayappa Balakrishna, No. 987, 11Th Main, The Principal 1St Block, Commissioner Of 3Rd Stage, Income-Tax, Basaveshwaranagar, Bengaluru – 1. Vs. Bangalore – 560 079. Pan: Abdpb4893N Appellant Respondent : Shri Ravi Shankar .S.V, Assessee By Advocate Revenue By : Shri D.K. Mishra, Cit-Dr

149 taxmann.com 115(SC) Aggrieved by the order of the Ld.PCIT, the assessee is in appeal before this Tribunal. 3. At the outset, the Ld.AR submitted that, assessment order u/s. 143(3) was completed after making enquiries in respect of cash deposited in Lakshmi Vilas Bank account. He submitted that in the original assessment proceedings, the assessee furnished details

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH , BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

reassessment proceedings are based on material seized during search in terms of provisions of section 132 at third party place. ITA No.1780 to 1785-B-17 & CO 27 to 32-B-2018 Page 13 of 22 2. The AO ought to have proceeded in terms of section 153C whenever material seized u/s 132 at third party place is utilised

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH, BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

reassessment proceedings are based on material seized during search in terms of provisions of section 132 at third party place. ITA No.1780 to 1785-B-17 & CO 27 to 32-B-2018 Page 13 of 22 2. The AO ought to have proceeded in terms of section 153C whenever material seized u/s 132 at third party place is utilised

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH, BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

reassessment proceedings are based on material seized during search in terms of provisions of section 132 at third party place. ITA No.1780 to 1785-B-17 & CO 27 to 32-B-2018 Page 13 of 22 2. The AO ought to have proceeded in terms of section 153C whenever material seized u/s 132 at third party place is utilised

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH , BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

reassessment proceedings are based on material seized during search in terms of provisions of section 132 at third party place. ITA No.1780 to 1785-B-17 & CO 27 to 32-B-2018 Page 13 of 22 2. The AO ought to have proceeded in terms of section 153C whenever material seized u/s 132 at third party place is utilised