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.

147, and 10.3 In the light of above, we will examine the facts of present case for AY 2016-17: 10.3.1 In this case, the assessee filed return for AY 2016- 17 u/s 139(1) of the Act on 13.10.2016 declaring Nil income and processed u/s 143(1) of the Act on 24.8.2017. The search took ITA Nos.107 to 109/Bang/2022

INCOME TAX OFFICER, W-1, VIJAYANAGAR vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

C’ in the case of BMM Ispat Ltd V. DCIT, Central Circle – 1(2), Bangalore (2018) 93 Taxmann.com 76 (Bangalore Trib), wherein in the context of the provisions of section 153A of the act, the Hon’ble Tribunal has held as under in para 3.4.5 of its order. The said paragraph is extracted hereunder: - ITA Nos.1156 & 1163 to 1166/Bang/2023

INCOME TAX OFFICER, W-1, HASSAN vs. RAMACHANDRA SETTY & SONS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

C’ in the case of BMM Ispat Ltd V. DCIT, Central Circle – 1(2), Bangalore (2018) 93 Taxmann.com 76 (Bangalore Trib), wherein in the context of the provisions of section 153A of the act, the Hon’ble Tribunal has held as under in para 3.4.5 of its order. The said paragraph is extracted hereunder: - ITA Nos.1156 & 1163 to 1166/Bang/2023

INCOME TAX OFFICER WARD-1 HASSAN, HASSAN vs. RAMACHANDRA SETTY AND SONGS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

C’ in the case of BMM Ispat Ltd V. DCIT, Central Circle – 1(2), Bangalore (2018) 93 Taxmann.com 76 (Bangalore Trib), wherein in the context of the provisions of section 153A of the act, the Hon’ble Tribunal has held as under in para 3.4.5 of its order. The said paragraph is extracted hereunder: - ITA Nos.1156 & 1163 to 1166/Bang/2023

INCOME TAX OFFICER W 1, HASSAN vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

C’ in the case of BMM Ispat Ltd V. DCIT, Central Circle – 1(2), Bangalore (2018) 93 Taxmann.com 76 (Bangalore Trib), wherein in the context of the provisions of section 153A of the act, the Hon’ble Tribunal has held as under in para 3.4.5 of its order. The said paragraph is extracted hereunder: - ITA Nos.1156 & 1163 to 1166/Bang/2023

M/S. S. RAMASHANDRA SETTY & SONS,HASSAN vs. INCOME TAX OFFICER, WARD-1 , HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

C’ in the case of BMM Ispat Ltd V. DCIT, Central Circle – 1(2), Bangalore (2018) 93 Taxmann.com 76 (Bangalore Trib), wherein in the context of the provisions of section 153A of the act, the Hon’ble Tribunal has held as under in para 3.4.5 of its order. The said paragraph is extracted hereunder: - ITA Nos.1156 & 1163 to 1166/Bang/2023

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

In the result, all 13 appeals of the assessee are allowed

147 in which it was held that since no format of books of accounts were prescribed under the Rules for Civil Contracts, Penalty u/s 271A is not justified. He submitted that when no penalty u/s 271A is leviable, Penalty u/s 271B also cannot be levied for non-audit as prescribed u/s 44AB. Learned DR of the revenue supported the orders

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

u/s 148 of the Act was ever served upon the legal heirs within the time & thus the entire proceedings is a nullity & void-ab-initio. In the present fact of the case, the assessee was deceased when the notice was first issued in the name of deceased assessee & therefore the argument of the ld. D.R. that the defect was curable

SRI PRAKASH BHAJANDAS TALREJA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

275 (Bombay) wherein it was held as under: - "A bare reading of Section 132(4) of the Act indicates that an authorized officer is entitled to examine a person on oath during the course of search and any statement made during such examination by the such person (the person being examined on oath) would have evidentiary value under Section

SRI PRAKASH BHAJANDAS TALREJA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

275 (Bombay) wherein it was held as under: - "A bare reading of Section 132(4) of the Act indicates that an authorized officer is entitled to examine a person on oath during the course of search and any statement made during such examination by the such person (the person being examined on oath) would have evidentiary value under Section

SRI PRAKASH BHAJANDAS TALREJA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

275 (Bombay) wherein it was held as under: - "A bare reading of Section 132(4) of the Act indicates that an authorized officer is entitled to examine a person on oath during the course of search and any statement made during such examination by the such person (the person being examined on oath) would have evidentiary value under Section

SRI PRAKASH BHAJANDAS TALREJA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

275 (Bombay) wherein it was held as under: - "A bare reading of Section 132(4) of the Act indicates that an authorized officer is entitled to examine a person on oath during the course of search and any statement made during such examination by the such person (the person being examined on oath) would have evidentiary value under Section

GLOBE TELESERVICES LIMITED,HONG KONG vs. THE DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE-2(1), BANGALORE, BANGALORE

In the result, both the appeals filed by the assessee for both\nthe years under consideration stands partly allowed

147 of the act by holding\nthe income received by assessee from the Indian company as\nroyalty u/s. 9(1)(vi) of the act r.w.Explanation 2 and 6.\n4.3 Against the draft assessment order, the assessee filed the\nobjections before the DRP. The DRP upheld the view of the\nLd.AO by relying on the decision of Hon'ble Madras High

MRS. SUREKHA LEGAL REPRESENTATIVE OF LATE SHRI. DEVARAJ,BENGALURU vs. INCOME TAX OFFICER, WARD-7(2)(5), BANGALORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2018-19 Mrs. Surekha (Legal Representative Of Late Shri Devaraj, Since Dead) No.112, 1St Main, Ramarao Layout Vs. Ito Bsk 3Rd Phase, 3Rd Stage Ward 7(2)(5) Bengaluru 560 085 Bengaluru Pan No :Asvps2939R Appellant Respondent Appellant By : Sri Balachandran, A.R. Respondent By : Sri N. Balusamy, D.R. Date Of Hearing : 17.02.2026 Date Of Pronouncement : 06.03.2026

u/s 143(2) of the Act was ever served upon the legal heirs within the time & thus the entire assessment proceedings is a nullity & void-ab-inito. In the present Mrs. Surekha (Legal Rep. of Late Shri Devaraj, since dead), Bengaluru Page 12 of 19 fact of the case, the assessee was deceased when the notice was first issued

ASST.C.I.T., MANGALORE vs. M/S HASSAN HAJEE & CO, MANGALORE

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

275 25,36,336 37,00,823 23,49,529 17,49,552 23,29,892 speed money sustained by CIT[A] Disallowance -- -- -- Ground -- -- -- -- of claim of No.4 Bad debts 25,80,205 2.5 As can be seen from the above, the issues involved in the assessee’s and revenue appeals are inter-connected and hence the submissions on these

M/S HASSAN HAJEE & CO., ,MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, MANGALORE

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

275 25,36,336 37,00,823 23,49,529 17,49,552 23,29,892 speed money sustained by CIT[A] Disallowance -- -- -- Ground -- -- -- -- of claim of No.4 Bad debts 25,80,205 2.5 As can be seen from the above, the issues involved in the assessee’s and revenue appeals are inter-connected and hence the submissions on these

M/S HASSAN HAJEE & CO.,MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, MANGALORE

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

275 25,36,336 37,00,823 23,49,529 17,49,552 23,29,892 speed money sustained by CIT[A] Disallowance -- -- -- Ground -- -- -- -- of claim of No.4 Bad debts 25,80,205 2.5 As can be seen from the above, the issues involved in the assessee’s and revenue appeals are inter-connected and hence the submissions on these

ASST.C.I.T., MANGALORE vs. M/S HASSAN HAJEE & CO, MANGALORE

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

275 25,36,336 37,00,823 23,49,529 17,49,552 23,29,892 speed money sustained by CIT[A] Disallowance -- -- -- Ground -- -- -- -- of claim of No.4 Bad debts 25,80,205 2.5 As can be seen from the above, the issues involved in the assessee’s and revenue appeals are inter-connected and hence the submissions on these