WILFRED D'SOUZA,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

253/- 30/12/2011. Filed in response to Re-assessment was 18/10/2010 Notice u/s 148 concluded u/s 147 read 2009-10 declaring a loss of with 143(3) dated Rs.1,34,699/- 30/12/2011. Filed in response to Assessments were 19/02/2013 Notice u/s 153A concluded under Section 2010-11 143(3) read with Section 153A of the Act. Filed in response to Assessments

WILFRED D'SOUZA,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

253/- 30/12/2011. Filed in response to Re-assessment was 18/10/2010 Notice u/s 148 concluded u/s 147 read 2009-10 declaring a loss of with 143(3) dated Rs.1,34,699/- 30/12/2011. Filed in response to Assessments were 19/02/2013 Notice u/s 153A concluded under Section 2010-11 143(3) read with Section 153A of the Act. Filed in response to Assessments

WILFRED D'SOUZA,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

253/- 30/12/2011. Filed in response to Re-assessment was 18/10/2010 Notice u/s 148 concluded u/s 147 read 2009-10 declaring a loss of with 143(3) dated Rs.1,34,699/- 30/12/2011. Filed in response to Assessments were 19/02/2013 Notice u/s 153A concluded under Section 2010-11 143(3) read with Section 153A of the Act. Filed in response to Assessments

WILFRED D'SOUZA,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

253/- 30/12/2011. Filed in response to Re-assessment was 18/10/2010 Notice u/s 148 concluded u/s 147 read 2009-10 declaring a loss of with 143(3) dated Rs.1,34,699/- 30/12/2011. Filed in response to Assessments were 19/02/2013 Notice u/s 153A concluded under Section 2010-11 143(3) read with Section 153A of the Act. Filed in response to Assessments

WILFRED D'SOUZA,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALURU

In the result, ITA Nos.323 & 324/Bang/2022 are allowed and the appeals filed by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

253/- 30/12/2011. Filed in response to Re-assessment was 18/10/2010 Notice u/s 148 concluded u/s 147 read 2009-10 declaring a loss of with 143(3) dated Rs.1,34,699/- 30/12/2011. Filed in response to Assessments were 19/02/2013 Notice u/s 153A concluded under Section 2010-11 143(3) read with Section 153A of the Act. Filed in response to Assessments

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

253)] 7. That even otherwise the initiation of proceedings u/s 153C of the Act is without jurisdiction and bad in law due to absence of the mandatory satisfaction as required u/s 153C(1) of the Act. a. That it is a borrowed satisfaction and has been recorded mechanically without application of mind. b. That the satisfaction recorded

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

253)] 7. That even otherwise the initiation of proceedings u/s 153C of the Act is without jurisdiction and bad in law due to absence of the mandatory satisfaction as required u/s 153C(1) of the Act. a. That it is a borrowed satisfaction and has been recorded mechanically without application of mind. b. That the satisfaction recorded

M/S. TOYOTA KIRLOSKAR MOTOR PVT LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, LTU, CIRCLE-1, , BENGALURU

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

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2011-12 M/S. Toyota Kirloskar Motor Pvt. Ltd. Plot No.1, Bidadi Industrial Area So Bidadi Acit Vs. Ramanagar Ltu, Circle-1 Bengaluru 562 109 Banalore Pan No : Aaact5415B Appellant Respondent Appellant By : Sri Padam Chand Kincha, A.R. Respondent By : Smt. Kumutha D., D.R. Date Of Hearing : 24.09.2024 Date Of Pronouncement : 20.12.2024

reassessment order after the expiry of 4 years from the end of the assessment year 2011-12, though there is no failure on the part of the assessee to disclose all material facts necessary for the assessment, which is contrary to first proviso to section 147 of the Act. Ground relating to Corporate Tax 4. The learned

SRI RATHAN BABULAL LATH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2009-10

253. There appears to be no justification for cutting short that regular remedy at this stage and to entertain these writ petitions on merits. [Para 13]  Awaiting the final decision from the Supreme Court in Civil Appeal No. 2734/2013 against the decision of Division Bench of this Court in C. Ramaiah Reddy's case (supra) and also in view

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.

253 (Bombay) CIT Vs. B.N.Keshav (ITA No.21/2003 dated: 3rd April, iv) 2008) CIT Vs. Kurban Ibrahimji Mithiborwala (1971) 82 ITR v) 821 (SC) The ld. AR submitted that once the notice is bad in law and d) all the proceedings consequent to the same are also not sustainable in law and the assessment framed under section 153A r.w.s

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.

253 (Bombay) CIT Vs. B.N.Keshav (ITA No.21/2003 dated: 3rd April, iv) 2008) CIT Vs. Kurban Ibrahimji Mithiborwala (1971) 82 ITR v) 821 (SC) The ld. AR submitted that once the notice is bad in law and d) all the proceedings consequent to the same are also not sustainable in law and the assessment framed under section 153A r.w.s

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.

253 (Bombay) CIT Vs. B.N.Keshav (ITA No.21/2003 dated: 3rd April, iv) 2008) CIT Vs. Kurban Ibrahimji Mithiborwala (1971) 82 ITR v) 821 (SC) The ld. AR submitted that once the notice is bad in law and d) all the proceedings consequent to the same are also not sustainable in law and the assessment framed under section 153A r.w.s

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

253 of the Act. There appears to be no justification for cutting Date of Order 07-11-2017 W.P.Nos.24646-24651/2015 Prathiba Jewellery House Vs. The Commissioner of Income-Tax (Appeals) & Ors., short that regular remedy at this stage and to entertain these writ petitions on merits.” 15.1 Being so, this ground in ITA Nos.982 to 987/Bang/2023 in assessment

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

253 of the Act. There appears to be no justification for cutting Date of Order 07-11-2017 W.P.Nos.24646-24651/2015 Prathiba Jewellery House Vs. The Commissioner of Income-Tax (Appeals) & Ors., short that regular remedy at this stage and to entertain these writ petitions on merits.” 15.1 Being so, this ground in ITA Nos.982 to 987/Bang/2023 in assessment

M/S. PAUL RESORTS & HOTELS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

253 of the Act. There appears to be no justification for cutting Date of Order 07-11-2017 W.P.Nos.24646-24651/2015 Prathiba Jewellery House Vs. The Commissioner of Income-Tax (Appeals) & Ors., short that regular remedy at this stage and to entertain these writ petitions on merits.” 15.1 Being so, this ground in ITA Nos.982 to 987/Bang/2023 in assessment

M/S. PAUL RESORTS & HOTELS PVT. LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

253 of the Act. There appears to be no justification for cutting Date of Order 07-11-2017 W.P.Nos.24646-24651/2015 Prathiba Jewellery House Vs. The Commissioner of Income-Tax (Appeals) & Ors., short that regular remedy at this stage and to entertain these writ petitions on merits.” 15.1 Being so, this ground in ITA Nos.982 to 987/Bang/2023 in assessment

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1) , BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

253 of the Act. There appears to be no justification for cutting Date of Order 07-11-2017 W.P.Nos.24646-24651/2015 Prathiba Jewellery House Vs. The Commissioner of Income-Tax (Appeals) & Ors., short that regular remedy at this stage and to entertain these writ petitions on merits.” 15.1 Being so, this ground in ITA Nos.982 to 987/Bang/2023 in assessment

JOHN DEVELOPERS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

253 of the Act. There appears to be no justification for cutting Date of Order 07-11-2017 W.P.Nos.24646-24651/2015 Prathiba Jewellery House Vs. The Commissioner of Income-Tax (Appeals) & Ors., short that regular remedy at this stage and to entertain these writ petitions on merits.” 15.1 Being so, this ground in ITA Nos.982 to 987/Bang/2023 in assessment