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

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

Bench: Shri Chandra Poojari & Shri George George K.

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

Bench: Shri Chandra Poojari & Shri George George K.

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

Bench: Shri Chandra Poojari & Shri George George K.

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

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE vs. MR. D K SHIVAKUMAR, BANGALORE

section 153C is a machinery\nprovision, which has been inserted with the purpose of carrying out the\nassessment of persons other than the searched person under section 132 of\nthe Act, 1961. Even, in the impugned judgment and order, the High Court\nhas, at paragraph 19.4 recorded that section 153C of the Act is a machinery\nprovision

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE vs. MR. D K SHIVAKUMAR, BANGALORE

section 153C is a machinery\nprovision, which has been inserted with the purpose of carrying out the\nassessment of persons other than the searched person under section 132 of\nthe Act, 1961. Even, in the impugned judgment and order, the High Court\nhas, at paragraph 19.4 recorded that section 153C of the Act is a machinery\nprovision

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE vs. MR. D K SHIVAKUMAR, BANGALORE

In the result, we allow appeal filed by the assessee

section 153C is a machinery\nprovision, which has been inserted with the purpose of carrying out the\nassessment of persons other than the searched person under section 132 of\nthe Act, 1961. Even, in the impugned judgment and order, the High Court\nhas, at paragraph 19.4 recorded that section 153C of the Act is a machinery\nprovision

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

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

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

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

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

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

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

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

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

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

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

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

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

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

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

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

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

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

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

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