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495 results for “section 68”+ Reopening of Assessmentclear

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Key Topics

Section 148109Addition to Income81Section 143(3)75Section 153A74Section 14765Section 13246Section 6841Section 153C40Disallowance35Section 133A

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

ITA 910/BANG/2019[2008-09]Status: DisposedITAT Bangalore29 Sept 2021AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2008-09

For Appellant: Shri H. Guruswamy, ITP & Shri Ravi Kiran, CAFor Respondent: Shri Priyadarshi Mishra, Jt. CIT(DR)(ITAT), Bengaluru
Section 131Section 148

section 153C as it stood on 1.6.2015, the assessee’s case cannot be reopened u/s. 153C of the Act and on the basis of information gathered through DDIT (Inv)Unit 1(2), Bangalore, the assessment of present assessee could be reopened only u/s. 147/148 of the Act and this is subject to our findings in ground No.3 in CO. This

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

Showing 1–20 of 495 · Page 1 of 25

...
32
Reopening of Assessment28
Survey u/s 133A24

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

ITA 555/BANG/2018[2007-08]Status: DisposedITAT Bangalore11 Oct 2021AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H.N. Khincha, CAFor Respondent: Smt. H. Kabila, Addl.CIT(DR)(ITAT), Bengaluru
Section 234BSection 69

68. The Tribunal in Assistant Commissioner of Income-tax v. Radheshyam Mohanlal Maheshwari [2011] 12 ITR(TRIB.) 429 (AHD.) held as under:- ITA Nos.554 & 555/Bang/2018 Page 48 of 64 “reopening of the assessment under section

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

ITA 554/BANG/2018[2006-07]Status: DisposedITAT Bangalore11 Oct 2021AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H.N. Khincha, CAFor Respondent: Smt. H. Kabila, Addl.CIT(DR)(ITAT), Bengaluru
Section 234BSection 69

68. The Tribunal in Assistant Commissioner of Income-tax v. Radheshyam Mohanlal Maheshwari [2011] 12 ITR(TRIB.) 429 (AHD.) held as under:- ITA Nos.554 & 555/Bang/2018 Page 48 of 64 “reopening of the assessment under section

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

ITA 107/BANG/2022[2016-17]Status: DisposedITAT Bangalore14 Nov 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R
Section 250

assessing officer to assess the same, if the assessee disputes the same subsequently with corroborative evidences. 10.7. The Hon'ble Bombay High Court has dealt with this issue in case of Balmukund Acharya (310 ITR 310), wherein it was held as under:- "31. Having said so, we must observe that the Apex Court and the various High Courts have ruled

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

ITA 109/BANG/2022[2018-19]Status: DisposedITAT Bangalore14 Nov 2022AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R
Section 250

assessing officer to assess the same, if the assessee disputes the same subsequently with corroborative evidences. 10.7. The Hon'ble Bombay High Court has dealt with this issue in case of Balmukund Acharya (310 ITR 310), wherein it was held as under:- "31. Having said so, we must observe that the Apex Court and the various High Courts have ruled

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

ITA 108/BANG/2022[2017-18]Status: DisposedITAT Bangalore14 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri A. Shankar, Senior AdvocateFor Respondent: Shri Manjunath Karkihalli, D.R
Section 250

assessing officer to assess the same, if the assessee disputes the same subsequently with corroborative evidences. 10.7. The Hon'ble Bombay High Court has dealt with this issue in case of Balmukund Acharya (310 ITR 310), wherein it was held as under:- "31. Having said so, we must observe that the Apex Court and the various High Courts have ruled

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

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

ITA 1036/BANG/2019[2006-07]Status: DisposedITAT Bangalore20 Apr 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153A

reopened, the assessing authority can take note of the income ITA Nos.1035 & 1036/Bang/2019 Page 20 of 78 disclosed in the earlier return, any undisclosed income found during search and also any other income which is not disclosed in the earlier return or which is not unearthed during the search, in order to find out what is the 'total income

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

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

ITA 1035/BANG/2019[2007-08]Status: DisposedITAT Bangalore20 Apr 2022AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153A

reopened, the assessing authority can take note of the income ITA Nos.1035 & 1036/Bang/2019 Page 20 of 78 disclosed in the earlier return, any undisclosed income found during search and also any other income which is not disclosed in the earlier return or which is not unearthed during the search, in order to find out what is the 'total income

M/S. UE DEVELOPMENT INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 7(1)(1), BANGALORE

In the result, the ITA No

ITA 2381/BANG/2019[2011-12]Status: DisposedITAT Bangalore09 Dec 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Sharath Rao, C.AFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 139Section 142(1)Section 143(3)Section 147Section 148

Section 148 of the Act on 7.6.2011 by recording the reason for reopening as follows : ITA Nos.2181 to 2189/Bang/2018 Regarding reopening of assessment, the learned Authorised Representative submitted that the reopening of assessment is bad in law. He relied on the following judgments : (i) Dell India Pvt. Ltd. Vs. JCIT 64 Taxman.com 68

M/S TATA ADVANCED MATERIALS LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-12(4), BANGALORE

In the result, the ITA No

ITA 2181/BANG/2018[2005-06]Status: DisposedITAT Bangalore28 Sept 2020AY 2005-06

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Sharath Rao, C.AFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 139Section 142(1)Section 143(3)Section 147Section 148

Section 148 of the Act on 7.6.2011 by recording the reason for reopening as follows : ITA Nos.2181 to 2189/Bang/2018 Regarding reopening of assessment, the learned Authorised Representative submitted that the reopening of assessment is bad in law. He relied on the following judgments : (i) Dell India Pvt. Ltd. Vs. JCIT 64 Taxman.com 68

TATA ADVANCED MATERIALS LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-12(4), BANGALORE

In the result, the ITA No

ITA 2182/BANG/2018[2008-09]Status: DisposedITAT Bangalore28 Sept 2020AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Sharath Rao, C.AFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 139Section 142(1)Section 143(3)Section 147Section 148

Section 148 of the Act on 7.6.2011 by recording the reason for reopening as follows : ITA Nos.2181 to 2189/Bang/2018 Regarding reopening of assessment, the learned Authorised Representative submitted that the reopening of assessment is bad in law. He relied on the following judgments : (i) Dell India Pvt. Ltd. Vs. JCIT 64 Taxman.com 68

SMT. P.HAMSAVENI,BANGALORE vs. ITO, WARD-4(2)(3), BANGALORE

In the result, the appeals of the assessees are allowed

ITA 1801/BANG/2016[2007-08]Status: DisposedITAT Bangalore25 Jan 2017AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri B.P. Sachin Kumar, C.AFor Respondent: Smt. Swapna Dass, JCIT (D.R)
Section 132Section 143(3)Section 148Section 153CSection 54F

68 DTR 90 (Bom) iii) Indian & Eastern Newspaper Society Vs. CIT 119 ITR 996 (SC) assessment. Since the reopening of assessment is beyond the period of four years and therefore it is mandatory condition that the assessee has failed to disclose fully and truly all material facts for the assessment. In the absence of any such finding

VEERENDRA KUMAR PATIL,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME, CENTRAL CIRCLE-1(2), BANGALORE

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1658/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 May 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

section 68 is any sum found credited in the books of an assessee maintained for any previous year, and the assessee offers no explanation about the nature and source thereof. The assessing officer is very much sure while recording the reasons for reopening

SMT. NISHITA NANDISH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1615/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 May 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

section 68 is any sum found credited in the books of an assessee maintained for any previous year, and the assessee offers no explanation about the nature and source thereof. The assessing officer is very much sure while recording the reasons for reopening

SMT. NISHITA NANDISH ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1614/BANG/2024[2015-16]Status: DisposedITAT Bangalore23 May 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

section 68 is any sum found credited in the books of an assessee maintained for any previous year, and the assessee offers no explanation about the nature and source thereof. The assessing officer is very much sure while recording the reasons for reopening

SMT. NISHITA NANDISH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1616/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 May 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

section 68 is any sum found credited in the books of an assessee maintained for any previous year, and the assessee offers no explanation about the nature and source thereof. The assessing officer is very much sure while recording the reasons for reopening

KOGOD BASAVARAJU JAYACHANDRA ,HASSAN vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result the ITA No

ITA 1618/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 May 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Shivanand Kalakeri, CIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 143(3)Section 147Section 148Section 151Section 153CSection 234A

section 68 is any sum found credited in the books of an assessee maintained ITA Nos.1617 and 1618/Bang/2024 Page 25 of 45 for any previous year, and the assessee offers no explanation about the nature and source thereof. The assessing officer is very much sure while recording the reasons for reopening

M/S NAVODAYA GRAMA VIKAS CHARITABLE TRUST ,MANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-1 , MANGALORE

In the result, both the appeals of the assessee are allowed

ITA 553/BANG/2018[2014-15]Status: DisposedITAT Bangalore16 Oct 2020AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V.Srinivasan, AdvocateFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 143Section 143(3)Section 147Section 148Section 151

Section 143(3) of the Act of the assessment cannot be reopened without any allegation by the Assessing Officer that there was non-disclosure of true and correct facts by the assessee while framing the original assessment. Hence,S we are inclined to annul the assessment. Since we have annulled the assessment, we are refrained to go into other grounds

M/S.NAVODAYA GRAMA VIKAS CHARITABLE TRUST ,MANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-1 , , MANGALORE

In the result, both the appeals of the assessee are allowed

ITA 552/BANG/2018[2009-10]Status: DisposedITAT Bangalore16 Oct 2020AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V.Srinivasan, AdvocateFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 143Section 143(3)Section 147Section 148Section 151

Section 143(3) of the Act of the assessment cannot be reopened without any allegation by the Assessing Officer that there was non-disclosure of true and correct facts by the assessee while framing the original assessment. Hence,S we are inclined to annul the assessment. Since we have annulled the assessment, we are refrained to go into other grounds

SRI. H. NAGARAJA,BANGALORE vs. CIT, BANGALORE

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

ITA 613/BANG/2014[2008-09]Status: DisposedITAT Bangalore17 Mar 2017AY 2008-09

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Shri M.V.Seshachala, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 139Section 143(3)Section 153ASection 263Section 40A(3)

reopened, the Assessing Authority can take note of the income disclosed in the earlier return, any undisclosed income found during search or any other income which is not disclosed in the earlier return or which is not unearthed during the search, in order to find out what is the total income of each year and then pass assessment order