ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S.GMR HYDERABAD INTERNATIONAL AIRPORT LTD.,, BANGALORE

In the result, the assessees' appeals in ITA Nos

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

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

ASSISTANT COMMISSIONER OF INCOME TAX,, BANGALORE vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD., BANGALORE

In the result, the assessees' appeals in ITA Nos

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

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

ASSISTANT COMMISSIONER OF INCOME TAX,, BANGALORE vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD., BANGALORE

In the result, the assessees' appeals in ITA Nos

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

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

ASSISTANT COMMISSIONER OF INCOME TAX,, BANGALORE vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD., BANGALORE

In the result, the assessees' appeals in ITA Nos

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

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

M/S. DELHI INTERNATIONAL AIRPORT PRIVATE LIMITED,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the assessees' appeals in ITA Nos

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

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

ASSISTANT COMMISSIONER OF INCOME TAX,, BANGALORE vs. M/S. GMR HYDERABAD INTERNATIONAL AIRPORT LTD,, BANGALORE

In the result, the assessees' appeals in ITA Nos

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

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

ASSISTANT COMMISSIONER OF INCOME TAX,, BANGALORE vs. M/S. GMR HYDERABAD INTERNATIONAL AIRPORT LTD,, BANGALORE

In the result, the assessees' appeals in ITA Nos

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

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

ASSISTANT COMMISSIONER OF INCOME TAX,, BANGALORE vs. M/S. GMR HYDERABAD INTERNATIONAL AIRPORT LTD,, BANGALORE

In the result, the assessees' appeals in ITA Nos

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

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

ASSISTANT COMMISSIONER OF INCOME TAX,, BANGALORE vs. M/S. GMR HYDERABAD INTERNATIONAL AIRPORT LTD,, BANGALORE

In the result, the assessees' appeals in ITA Nos

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

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

ASSISTANT COMMISSIONER OF INCOME TAX,, BANGALORE vs. M/S. GMR HYDERABAD INTERNATIONAL AIRPORT LTD,, BANGALORE

In the result, the assessees' appeals in ITA Nos

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

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

M/S. GMS HYDERABAD INTERNATIONAL AIRPORT LIMITED,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the assessees' appeals in ITA Nos

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

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

M/S.GMR HYDERABAD INTERNATIONAL AIRPORT LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the assessees' appeals in ITA Nos

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

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

M/S. DELHI INTERNATIONAL AIRPORT PRIVATE LIMITED,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the assessees' appeals in ITA Nos

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boaz

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

M/S SYNDICATE BANK,MANIPAL vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, UDUPI

In the result, appeal of the revenue in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2015-16

reassess under Section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under Section 154, for any assessment year beginning on or before the 1st day of April 2001. 9. From perusal of Section 14A of the Act, it is evident that for the purposes of computing

M/S. KARNATAKA BANK LIMITED,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX. CIRCLE- 2(1), MANGALURU

In the result, the appeal of the assessee is partly allowed for statistical purposes and the revenue’s appeal is dismissed

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member Assessment Year : 2015-16

reassess under Section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under Section 154, for any assessment year beginning on or before the 1st day of April 2001. 9. From perusal of Section 14A of the Act, it is evident that for the purposes of computing

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2(1), MANGALORE vs. KARNATAKA BANK LIMITED., MANGALORE

In the result, the appeal of the assessee is partly allowed for statistical purposes and the revenue’s appeal is dismissed

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member Assessment Year : 2015-16

reassess under Section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under Section 154, for any assessment year beginning on or before the 1st day of April 2001. 9. From perusal of Section 14A of the Act, it is evident that for the purposes of computing

UNITED BREWERIES LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-7(1)(1), BENGALURU

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise .increasing the liability of the assessee under section 154 for any assessment year beginning on or before the 1st day of April, 2001. 6.2.4 Accordingly, it was proposed to the assessee that the disallowance u/s 14A will be made by invoking