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

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 143(3

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 143(3

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 143(3

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

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

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassessment, as the case may be. The 3 types of income are: 1) Income disclosed in the return of income 2) Undisclosed income during the search 3) Any other income which is not disclosed in the earlier return and not unearthed during the search. 6.4 According to the Ld. D.R., there is an incriminating material found during the search u/s

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassessment, as the case may be. The 3 types of income are: 1) Income disclosed in the return of income 2) Undisclosed income during the search 3) Any other income which is not disclosed in the earlier return and not unearthed during the search. 6.4 According to the Ld. D.R., there is an incriminating material found during the search u/s

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassessment, as the case may be. The 3 types of income are: 1) Income disclosed in the return of income 2) Undisclosed income during the search 3) Any other income which is not disclosed in the earlier return and not unearthed during the search. 6.4 According to the Ld. D.R., there is an incriminating material found during the search u/s

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassessment, as the case may be. The 3 types of income are: 1) Income disclosed in the return of income 2) Undisclosed income during the search 3) Any other income which is not disclosed in the earlier return and not unearthed during the search. 6.4 According to the Ld. D.R., there is an incriminating material found during the search u/s

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassessment, as the case may be. The 3 types of income are: 1) Income disclosed in the return of income 2) Undisclosed income during the search 3) Any other income which is not disclosed in the earlier return and not unearthed during the search. 6.4 According to the Ld. D.R., there is an incriminating material found during the search u/s

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassessment, as the case may be. The 3 types of income are: 1) Income disclosed in the return of income 2) Undisclosed income during the search 3) Any other income which is not disclosed in the earlier return and not unearthed during the search. 6.4 According to the Ld. D.R., there is an incriminating material found during the search u/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

JOHN DISTILLERIES 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