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

147, section 148, section 149,\nsection 151 and section 153, where the Assessing Officer is satisfied that any money, bullion,\njewellery or other valuable article or thing or books of account or documents seized or\nrequisitioned belongs or belong to a person other than the person referred to in section 153A,\nthen the books of account or documents or assets

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

147, section 148, section 149,\nsection 151 and section 153, where the Assessing Officer is satisfied that any money, bullion,\njewellery or other valuable article or thing or books of account or documents seized or\nrequisitioned belongs or belong to a person other than the person referred to in section 153A,\nthen the books of account or documents or assets

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

147, section 148, section 149,\nsection 151 and section 153, where the Assessing Officer is satisfied that any money, bullion,\njewellery or other valuable article or thing or any books of account or documents seized or\nrequisitioned belongs or belong to a person other than the person referred to in section 153A,\nthen the books of account or documents

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

reassessment u/s 147 by issuing notice u/s 148 of the Act on 30.06.2021 relying on the extension of time limits mentioned in notification bearing No. 20/2021 F.no.370142/35/2020-TPL dated 31.03.2021 and notification No.38/2021/ F.No.370142/35/2020-TPL dated 27.04.2021. The copy of the notice u/s 148 dated 30.06.2021 is attached herewith as Annexure 2 of this paper book. In this regard

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 shall apply as they apply for the purpose of that section (2) The provisions of sub-section (1) as to the issue of notice shall be subject to the provisions of section 151. (3) if the person on whom a notice under section 148 is to be served is a person treated as the agent of a non-resident

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 shall apply as they apply for the purpose of that section (2) The provisions of sub-section (1) as to the issue of notice shall be subject to the provisions of section 151. (3) if the person on whom a notice under section 148 is to be served is a person treated as the agent of a non-resident

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

2(8) of the Act defines assessment to include Re-assessment". Moreover, the Act does not lay down separate & distinct procedures for assessment of a return filed in response to notice u/s 148 vis-à-vis the one filed u/s 139. Shri J.M. Vrushabendraiah, Hospete Page 34 of 58 7.7 The section 148 (1) [as it stood at the relevant

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

RAHUL MEKA ,BENGALURU vs. INCOME TAX OFFICER, WARD INTERNATIONAL TAXATION-1(2) , BENGALURU

In the result, appeal filed by the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

2. In the case of Ashish Agrawal (supra), the Hon’ble Supreme Court waived off the requirement of obtaining prior approval u/s 148A(a) and section 148A(b) of the Act only. Therefore, the assessing officer was required to obtain prior approval of the “specified authority” according to section 151 of the new regime before passing an order u/s 148A

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

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

AKSHAY KUMAR RUNGTA,BANGALORE vs. INCOME TAX OFFICER, WARD 2(1), INTERNATIONAL TAXATION

In the result, appeal filed by the assessee is allowed as per above terms

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyit(It)A No.66/Bang/2024 Assessment Year :2015-16

147, section 148, section. 149, section 151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized orrequisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information. contained therein, relates to, a person other than th.e person

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:

151 and section 153 made it clear that provisions of these sections are not made applicable to the assessments covered by the provisions of section 153A. Prior to the introduction of these three sections, there was a separate chapter XIV -B of the Act, by section 158BC to 158BE which governs the search assessments which is popularly known as Block

JADAGADDER PAKKERAPPA, LEGAL HEIR SAROJAMMA,SHIKARIPURA vs. INCOME TAX OFFICER, WARD-1 & TPS,, SHIMOGA

In the result, appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2016-17

2)(b) read with section 149(1)(b) as discussed above. 23. The position of law regarding invalidity of the notice vitiating the proceedings pursuant thereto being settled as noticed from the judgment in the case of Kurban Hussain Ibrahimji Mithiborwala (supra) and in light of the discussions made above and in the absence of any notice under section

KOGOD BASAVARAJU JAYACHANDRA ,HASSAN vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result the ITA No

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

151 of the Act. The copy ofreasons were provided to the assessee. He further submitted that in respect of the assessement, should have been made under section 153C the Act instead of section 147 of the Act. The learned DR stated that prima facie at the time of issue of notice under sections 147/148 of the Act, the AO must