SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri George George K.

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

SHRI. JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri George George K.

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

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri George George K.

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

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri George George K.

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

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri George George K.

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

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri George George K.

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

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

Section 34 of the Act that entries in the books of ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan Page 52 of 104 account regularly kept in the course of business are relevant whenever they refer to a matter in which the Court has to enquire was subject to the salient proviso that such entries shall

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

Section 34 of the Act that entries in the books of ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan Page 52 of 104 account regularly kept in the course of business are relevant whenever they refer to a matter in which the Court has to enquire was subject to the salient proviso that such entries shall

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

Section 34 of the Act that entries in the books of ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan Page 52 of 104 account regularly kept in the course of business are relevant whenever they refer to a matter in which the Court has to enquire was subject to the salient proviso that such entries shall

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

Section 34 of the Act that entries in the books of ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan Page 52 of 104 account regularly kept in the course of business are relevant whenever they refer to a matter in which the Court has to enquire was subject to the salient proviso that such entries shall

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

Section 34 of the Act that entries in the books of ITA Nos.1156 & 1163 to 1166/Bang/2023 M/s. S. Ramachandra Setty & Sons, Hassan Page 52 of 104 account regularly kept in the course of business are relevant whenever they refer to a matter in which the Court has to enquire was subject to the salient proviso that such entries shall

ARUN DURAISWAMY,MYSORE, KARNATAKA vs. ITO, INTL. TAXATION WARD 1(1), BANGALORE

In the result the appeal filed by the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

reassessment 2,90,654/- proceedings were initiated by an Income Tax (excluding Authority who had no jurisdiction over the interest) Appellant. 3. Without prejudice to ground no 2 and assuming without admitting that the proceedings were validly initiated, the order of Same as above the Ld. AO and the order of the Ld DRP under whose directions the impugned assessment

DINESH KUMAR SINGHI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(2), BANGALORE

In the result, the appeal filed by the assessee for A

Bench: Shri Chandra Poojari & Smt. Beena Pillai

69C of the Act. Aggrieved by the above additions, the assessee filed appeal before the Ld.CIT(A). 2.3 Before the Ld.CIT(A), the assessee raised issue on the validity of reopening of assessment u/s. 147 of the Act and that the initiation of notice u/s. 148 to be bad in law. 2.4 Assessee also raised issues on merits. The Ld.CIT

DINESH KUMAR SINGHI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE- 1(1)(2), BANGALORE

In the result, the appeal filed by the assessee for A

Bench: Shri Chandra Poojari & Smt. Beena Pillai

69C of the Act. Aggrieved by the above additions, the assessee filed appeal before the Ld.CIT(A). 2.3 Before the Ld.CIT(A), the assessee raised issue on the validity of reopening of assessment u/s. 147 of the Act and that the initiation of notice u/s. 148 to be bad in law. 2.4 Assessee also raised issues on merits. The Ld.CIT

M/S. GLOBAL STAR REALTORS PRIVATE LIMITED ,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALURU

In the result, all the appeals of the assessee are partly\nallowed

reassessment\nproceedings based\non\nmaterial already\non\nrecord is bad in law\nRs.56,66,666/-\n\n3.\nThe assessee has also raised common additional ground in all\nthese appeals, which is as follows:\n\n“The learned Assessing Officer is right in making the assessment u/s 147\ninstead of invoking the jurisdiction u/s 153C/153A in the instant case in view

VARSHA DUDHERIA ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, all the three appeals filed by assessee stands partly allowed for statistical purposes for all the years under consideration

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.507 To 510/Bang/2019 Assessment Years: 2012-13 To 2015-16

147 of the Act being absent, the reopening of the assessment is bad in law and the reassessment requires to be cancelled. 8. That the authorities below erred in framing order under section 144 of the Act without following the prescribed procedure under law. • 9. That the order u/s 144 r.w.s.147

VARSHA DUDHERIA ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, all the three appeals filed by assessee stands partly allowed for statistical purposes for all the years under consideration

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.507 To 510/Bang/2019 Assessment Years: 2012-13 To 2015-16

147 of the Act being absent, the reopening of the assessment is bad in law and the reassessment requires to be cancelled. 8. That the authorities below erred in framing order under section 144 of the Act without following the prescribed procedure under law. • 9. That the order u/s 144 r.w.s.147

VARSHA DUDHERIA ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, all the three appeals filed by assessee stands partly allowed for statistical purposes for all the years under consideration

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.507 To 510/Bang/2019 Assessment Years: 2012-13 To 2015-16

147 of the Act being absent, the reopening of the assessment is bad in law and the reassessment requires to be cancelled. 8. That the authorities below erred in framing order under section 144 of the Act without following the prescribed procedure under law. • 9. That the order u/s 144 r.w.s.147

VARSHA DUDHERIA ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, all the three appeals filed by assessee stands partly allowed for statistical purposes for all the years under consideration

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.507 To 510/Bang/2019 Assessment Years: 2012-13 To 2015-16

147 of the Act being absent, the reopening of the assessment is bad in law and the reassessment requires to be cancelled. 8. That the authorities below erred in framing order under section 144 of the Act without following the prescribed procedure under law. • 9. That the order u/s 144 r.w.s.147