SUNITA MADHOK ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), BANGALORE

In the result, the appeals by the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassess such income….” , Hence the basic requirement for initiating proceedings u/s. 147 is that the AO should have “reason to believe that any income chargeable to tax has escaped assessment”. 44. We have gone through the reasons recorded for these two assessment years which are as follows:- “Assessment Year 2006-2007: "Based on the information received under the DTAA from

SUNITA MADHOK ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), , BANGALORE

In the result, the appeals by the assessee are partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassess such income….” , Hence the basic requirement for initiating proceedings u/s. 147 is that the AO should have “reason to believe that any income chargeable to tax has escaped assessment”. 44. We have gone through the reasons recorded for these two assessment years which are as follows:- “Assessment Year 2006-2007: "Based on the information received under the DTAA from

DCIT, BANGALORE vs. SHRI. SUMIR J HINDUJA, BANGALORE

In the result, appeals filed by the revenue and COs filed by the assessee are dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2006-07 Shri Jagadish N. Hinduja Deputy Commissioner Of Income- No.7 & 12, Industrial Suburb Tax Tumkur Road Vs. Circle 11(3) Yeshwanthpur Bangalore Bangalore 560 022 Pan No.Aacph7291Q Appellant Respondent Assessment Year: 2006-07 Shri Sumir J. Hinduja Deputy Commissioner Of Income- No.7 & 12, Industrial Suburb Tax Tumkur Road Vs. Circle 11(3) Yeshwanthpur Bangalore Bangalore 560 022 Pan No.Aaeph5197H Appellant Respondent C.O. No.48/Bang/2013 (Arising Out Of Ita No.1373/Bang/2012) Assessment Year: 2006-07 Shri Jagadish N. Hinduja Vs. Dcit, Circl-11(3),Bangalore Appellant Respondent C.O. No.49/Bang/2013 (Arising Out Of Ita No.1374/Bang/2012) Assessment Year: 2006-07 Shri Sumir J. Hinduja Vs. Dcit, Circl-11(3),Bangalore Appellant Respondent Appellant By : Shri Susan Dolores George, D.R. Respondent By : Shri Ashok A Kulkarni, A.R.

48 Ordisclose fully and truly all material facts necessary for his assessment for the relevant asst, year. However, in .cases where the relevant asst, year in respect of which action u/s 147 is invoked is within the period of four years from the end of the relevant asst. year for the issue of notice u/s 148, there is no need

DCIT, BANGALORE vs. SHRI. JAGADISH N HINDUJA, BANGALORE

In the result, appeals filed by the revenue and COs filed by the assessee are dismissed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2006-07 Shri Jagadish N. Hinduja Deputy Commissioner Of Income- No.7 & 12, Industrial Suburb Tax Tumkur Road Vs. Circle 11(3) Yeshwanthpur Bangalore Bangalore 560 022 Pan No.Aacph7291Q Appellant Respondent Assessment Year: 2006-07 Shri Sumir J. Hinduja Deputy Commissioner Of Income- No.7 & 12, Industrial Suburb Tax Tumkur Road Vs. Circle 11(3) Yeshwanthpur Bangalore Bangalore 560 022 Pan No.Aaeph5197H Appellant Respondent C.O. No.48/Bang/2013 (Arising Out Of Ita No.1373/Bang/2012) Assessment Year: 2006-07 Shri Jagadish N. Hinduja Vs. Dcit, Circl-11(3),Bangalore Appellant Respondent C.O. No.49/Bang/2013 (Arising Out Of Ita No.1374/Bang/2012) Assessment Year: 2006-07 Shri Sumir J. Hinduja Vs. Dcit, Circl-11(3),Bangalore Appellant Respondent Appellant By : Shri Susan Dolores George, D.R. Respondent By : Shri Ashok A Kulkarni, A.R.

48 Ordisclose fully and truly all material facts necessary for his assessment for the relevant asst, year. However, in .cases where the relevant asst, year in respect of which action u/s 147 is invoked is within the period of four years from the end of the relevant asst. year for the issue of notice u/s 148, there is no need

INTACT DEVELOPERS PRIVATE LIMITED ,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

147 of the Act and therefore, the same is not accordance with the law and non-issuance of notice u/s. 143(2) of the Act is fatal one and it cannot be cured u/s. 292BB of the Act. ITA Nos.823 to 824/Bang/2025 Intact Developers Pvt. Ltd., Bangalore Page 17 of 23 11.7 In coming to the above conclusion, we draw

INTACT DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

147 of the Act and therefore, the same is not accordance with the law and non-issuance of notice u/s. 143(2) of the Act is fatal one and it cannot be cured u/s. 292BB of the Act. ITA Nos.823 to 824/Bang/2025 Intact Developers Pvt. Ltd., Bangalore Page 17 of 23 11.7 In coming to the above conclusion, we draw

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

2) for reopening the earlier assessment made under section 143(1). All that has been excluded is that the assessee, in whose case the return was first processed under section 143(1), cannot challenge the notice of reopening on the ground that it is prompted by a mere change of opinion. Only to this limited extent there is a disability

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

2) for reopening the earlier assessment made under section 143(1). All that has been excluded is that the assessee, in whose case the return was first processed under section 143(1), cannot challenge the notice of reopening on the ground that it is prompted by a mere change of opinion. Only to this limited extent there is a disability

INTACT DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

147 of the Act. The AO had also considered the return filed u/s 139 of the Act while concluding the Assessment proceedings. Further, we are of the view that once the assessee participated in the reassessment proceedings and submitted his response on various dates and therefore there is no necessity to invoke the provision of section

M/S VVD CONSTRUCTIONS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, ITA No.3384/Bang/2018 is allowed, while ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

48. The assessee has filed additional ground as follows:- “The ld. AO has erred in completing the scrutiny assessment for the AY 2011-12 u/s. 143(3) r.w.s. 147 dtd: 08.11.2017 of the Act without issue of mandatory notice u/s. 143(2) of the Act as a result ITA Nos. 3384 to 3388/Bang/2018 Page 36 of 57 of which

M/S VVD CONSTRUCTIONS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, ITA No.3384/Bang/2018 is allowed, while ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

48. The assessee has filed additional ground as follows:- “The ld. AO has erred in completing the scrutiny assessment for the AY 2011-12 u/s. 143(3) r.w.s. 147 dtd: 08.11.2017 of the Act without issue of mandatory notice u/s. 143(2) of the Act as a result ITA Nos. 3384 to 3388/Bang/2018 Page 36 of 57 of which

M/S VVD CONSTRUCTIONS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, ITA No.3384/Bang/2018 is allowed, while ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

48. The assessee has filed additional ground as follows:- “The ld. AO has erred in completing the scrutiny assessment for the AY 2011-12 u/s. 143(3) r.w.s. 147 dtd: 08.11.2017 of the Act without issue of mandatory notice u/s. 143(2) of the Act as a result ITA Nos. 3384 to 3388/Bang/2018 Page 36 of 57 of which

M/S VVD CONSTRUCTIONS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, ITA No.3384/Bang/2018 is allowed, while ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

48. The assessee has filed additional ground as follows:- “The ld. AO has erred in completing the scrutiny assessment for the AY 2011-12 u/s. 143(3) r.w.s. 147 dtd: 08.11.2017 of the Act without issue of mandatory notice u/s. 143(2) of the Act as a result ITA Nos. 3384 to 3388/Bang/2018 Page 36 of 57 of which

M/S VVD CONSTRUCTIONS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, ITA No.3384/Bang/2018 is allowed, while ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

48. The assessee has filed additional ground as follows:- “The ld. AO has erred in completing the scrutiny assessment for the AY 2011-12 u/s. 143(3) r.w.s. 147 dtd: 08.11.2017 of the Act without issue of mandatory notice u/s. 143(2) of the Act as a result ITA Nos. 3384 to 3388/Bang/2018 Page 36 of 57 of which

THAYAPPA BALAKRISHNA,BANGALORE vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-1, BENGALURU

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

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2014-15 Shri Thayappa Balakrishna, No. 987, 11Th Main, The Principal 1St Block, Commissioner Of 3Rd Stage, Income-Tax, Basaveshwaranagar, Bengaluru – 1. Vs. Bangalore – 560 079. Pan: Abdpb4893N Appellant Respondent : Shri Ravi Shankar .S.V, Assessee By Advocate Revenue By : Shri D.K. Mishra, Cit-Dr

48,360. 2.2 The case was subsequently reopened u/s 147 of the Act, based on information related to cash deposits in the assessee's account with The Saraswat Co-operative Bank Ltd. Notice u/s 148 was issued on 31.03.2021. The reassessment proceeding was concluded u/s.147 r.w.s.144B of the Act, on 29/03/2022, assessing total income

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) In a case other than a case falling under sub-section (1), no notice shall be issued under section 148 by an Assessing Officer, who is below the rank of [Joint] Commissioner, after the expiry of four years from the end of the relevant assessment year, unless Shri J.M. Vrushabendraiah, Hospete Page 38 of 58 the [Joint] Commissioner

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

2) for reopening the earlier assessment made under section 143(1). All that has been excluded is that the assessee, in whose case the return was first processed under section 143(1), cannot challenge the notice of reopening on the ground that it is prompted by a mere change of opinion. Only to this limited extent there is a disability

ACIT, BANGALORE vs. M/S ASHED PROPERTIES AND INVESTMENTS PVT. LTD.,, BANGALORE

Accordingly, the appeal by the Revenue is dismissed, while the Cross Objection by the assessee is allowed

Bench: Shri N.V. Vasudevan & Shri Abraham P. Georgeassessment Year : 2008-09

48,33,912 4,73,09,901 9,75,24,011 before tax 5 Provision 4,26,10,126 Nil 1,65,58,465 (-) for current 1,65,58,465 tax & CO 66/Bang/2013 Page 4 of 17 A plain reading of the chart suggest that the assessee company has suppressed net profit to the tune of Rs.9

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 proceedings which was underway while issuing the hearing notices u/s 250 or while passing the impugned order u/s 250. Hence the same issue has been assessed twice and addition was made for the same income. The appellant is liable to pay disputed tax under both the orders u/s 147 which was passed on the same issue. This is purely