M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

132(1) was taken on 07.08.2015. Therefore, the jurisdiction of the authorized officer ceased on 07.08.2015. The statement of Smt. Vasudha G. Padiyar recorded under section 131 on 28.09.2015 and the statement of Sri Rangaraju recorded under section 131 on 30.09.2015 by the authorized officer are invalid. Such statements cannot be relied upon as the statements have been

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

132(1) was taken on 07.08.2015. Therefore, the jurisdiction of the authorized officer ceased on 07.08.2015. The statement of Smt. Vasudha G. Padiyar recorded under section 131 on 28.09.2015 and the statement of Sri Rangaraju recorded under section 131 on 30.09.2015 by the authorized officer are invalid. Such statements cannot be relied upon as the statements have been

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

132(1) was taken on 07.08.2015. Therefore, the jurisdiction of the authorized officer ceased on 07.08.2015. The statement of Smt. Vasudha G. Padiyar recorded under section 131 on 28.09.2015 and the statement of Sri Rangaraju recorded under section 131 on 30.09.2015 by the authorized officer are invalid. Such statements cannot be relied upon as the statements have been

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

132(1) was taken on 07.08.2015. Therefore, the jurisdiction of the authorized officer ceased on 07.08.2015. The statement of Smt. Vasudha G. Padiyar recorded under section 131 on 28.09.2015 and the statement of Sri Rangaraju recorded under section 131 on 30.09.2015 by the authorized officer are invalid. Such statements cannot be relied upon as the statements have been

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

132(1) was taken on 07.08.2015. Therefore, the jurisdiction of the authorized officer ceased on 07.08.2015. The statement of Smt. Vasudha G. Padiyar recorded under section 131 on 28.09.2015 and the statement of Sri Rangaraju recorded under section 131 on 30.09.2015 by the authorized officer are invalid. Such statements cannot be relied upon as the statements have been

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

132(1) was taken on 07.08.2015. Therefore, the jurisdiction of the authorized officer ceased on 07.08.2015. The statement of Smt. Vasudha G. Padiyar recorded under section 131 on 28.09.2015 and the statement of Sri Rangaraju recorded under section 131 on 30.09.2015 by the authorized officer are invalid. Such statements cannot be relied upon as the statements have been

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

132(1) was taken on 07.08.2015. Therefore, the jurisdiction of the authorized officer ceased on 07.08.2015. The statement of Smt. Vasudha G. Padiyar recorded under section 131 on 28.09.2015 and the statement of Sri Rangaraju recorded under section 131 on 30.09.2015 by the authorized officer are invalid. Such statements cannot be relied upon as the statements have been

M/S B B JEWELLERS AND FINANCE PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(4), BANGALORE

In the result, all the five appeals of the assessee are allowed for statistical purposes

Bench: Shri A. K. Garodia & Smt. Beena Pillai

132(1) of the Act to adjudicate the validity of search under the facts & circumstances of the case. h) The order of the assessment is bad in law as the mandatory conditions to invoke the jurisdiction under section 153A of the Act did not exist, or having not been complied with and ITA Nos. 1619 to 1623/Bang/2018 Page

M/S B B JEWELLERS AND FINANCE PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(4), BANGALORE

In the result, all the five appeals of the assessee are allowed for statistical purposes

Bench: Shri A. K. Garodia & Smt. Beena Pillai

132(1) of the Act to adjudicate the validity of search under the facts & circumstances of the case. h) The order of the assessment is bad in law as the mandatory conditions to invoke the jurisdiction under section 153A of the Act did not exist, or having not been complied with and ITA Nos. 1619 to 1623/Bang/2018 Page

M/S B B JEWELLERS AND FINANCE PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(4), BANGALORE

In the result, all the five appeals of the assessee are allowed for statistical purposes

Bench: Shri A. K. Garodia & Smt. Beena Pillai

132(1) of the Act to adjudicate the validity of search under the facts & circumstances of the case. h) The order of the assessment is bad in law as the mandatory conditions to invoke the jurisdiction under section 153A of the Act did not exist, or having not been complied with and ITA Nos. 1619 to 1623/Bang/2018 Page

M/S B B JEWELLERS AND FINANCE PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(4), BANGALORE

In the result, all the five appeals of the assessee are allowed for statistical purposes

Bench: Shri A. K. Garodia & Smt. Beena Pillai

132(1) of the Act to adjudicate the validity of search under the facts & circumstances of the case. h) The order of the assessment is bad in law as the mandatory conditions to invoke the jurisdiction under section 153A of the Act did not exist, or having not been complied with and ITA Nos. 1619 to 1623/Bang/2018 Page

M/S B B JEWELLERS AND FINANCE PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(4), BANGALORE

In the result, all the five appeals of the assessee are allowed for statistical purposes

Bench: Shri A. K. Garodia & Smt. Beena Pillai

132(1) of the Act to adjudicate the validity of search under the facts & circumstances of the case. h) The order of the assessment is bad in law as the mandatory conditions to invoke the jurisdiction under section 153A of the Act did not exist, or having not been complied with and ITA Nos. 1619 to 1623/Bang/2018 Page

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

132 or section 132A, after the expiry of one month from the date on which he was served with a notice under sub-section (1) of section 153A or sub-section (2) of section 153C or after the completion of the assessment, whichever is earlier.) (4) Subject to the provisions of sub-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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

132 or section 132A, after the expiry of one month from the date on which he was served with a notice under sub-section (1) of section 153A or sub-section (2) of section 153C or after the completion of the assessment, whichever is earlier.) (4) Subject to the provisions of sub-section

M/S. EAGLE TRADERS & LOGISTICS,BELLARY vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(3), BANGALORE

1 to 68 contain the returns of income, computation statements, and audited\nfinancial statements pertaining to the assessment years under consideration.\nPages 139 to 264 consist of VAT returns filed before the appropriate Sales Tax\nAuthorities. Upon perusal, we note that all these documents were in existence\nand available well before the date of the search conducted under Section

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

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

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

132(1) of the Act on 13.01.2018, the notice was issued under section 153A of the Act on the basis of seized materials found in the form of bogus revenue expenditure claimed and assessee filed return of income and total declaration was made of Rs.6,68

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

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

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

132(1) of the Act on 13.01.2018, the notice was issued under section 153A of the Act on the basis of seized materials found in the form of bogus revenue expenditure claimed and assessee filed return of income and total declaration was made of Rs.6,68

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(2), BENGALURU

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

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

132(1) of the Act on 13.01.2018, the notice was issued under section 153A of the Act on the basis of seized materials found in the form of bogus revenue expenditure claimed and assessee filed return of income and total declaration was made of Rs.6,68