HARIS KALANDAN MOHAMMED,MANGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BENGALURU

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

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2018-19 Shri Haris Kalandan Mohammed, The Principal D.No. 23-10-810, Commissioner Of Umay Bagh, Income Tax 1St Cross, [Central], Yemmekere, Vs. Bengaluru. Mangaluru – 575 001. Pan: Abjph9234P Appellant Respondent Assessee By : Shri V. Srinivasan, Advocate : Shri Praveen Karanth, Cit- Revenue By Dr Date Of Hearing : 14-09-2022 Date Of Pronouncement : 21-09-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Order Dated 22/03/2022 Passed By Ld.Pr.Cit U/S. 263 For A.Y. 2018-19 On Following Grounds Of Appeal: “1. The Order Of Revision Passed By The Learned Principal Commissioner Of Income Tax [Central], Bengaluru, Under Section 263 Of The Act Dated 22/03/2022, In So Far As It Is Against The Appellant Is Opposed To Law, Weight Of Evidence, Probabilities, Facts & Circumstances Of The Appellant'S Case. 2. The Learned Principal Commissioner Of Income Tax Is Not Justified In Law & On Facts To Set Aside The Assessment

68 of the Act and consequently the provisions of section 115BBE of the Act is not attracted on the facts and circumstances of the case. 7. The learned Principal Commissioner of Income tax failed to appreciate that the Assessing Officer before completing the assessment order under section 143[3] r.w.s 153D

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

In the result, the appeals filed by the assessee for all the four A

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER\nAND\nSHRI SOUNDARARAJAN K. (Judicial Member)

68,43,155/-. This also supports our contention that\nthe assessments records were not verified by the Learned JCIT.\nh) The Learned JCIT gave an approval under Section 153D despite\nthe Learned AO's erroneous statement that the case of the\nassessee was centralized with the DCIT Central Circle-2, vide\nOrder of the Pr. CIT, Mangalore in F.No

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

68,43,155/-. This also supports our contention that\nthe assessments records were not verified by the Learned JCIT.\nh)\nThe Learned JCIT gave an approval under Section 153D

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

Section 153D, despite direction from the Bench.\nThe failure to furnish such material, coupled with the absence of satisfaction and\napproval, demonstrates clear procedural irregularities and violation of statutory\nrequirements, as well as principles of natural justice.\n30.\nBefore us, the appellant has filed a paper book comprising pages 1 to 546.\nPages 1 to 68

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

Accordingly, the appeals filed by the assessee are allowed in above terms

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

68,81,516/- sections 234A, B & C of the Act and further the computation of interest was not provided to the appellant as regard to the rate, period and method of calculation of interest under the facts and circumstances of the case. The appellant expressly urges that the period of levy of interest is not in accordance with

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

Accordingly, the appeals filed by the assessee are allowed in above terms

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

68,81,516/- sections 234A, B & C of the Act and further the computation of interest was not provided to the appellant as regard to the rate, period and method of calculation of interest under the facts and circumstances of the case. The appellant expressly urges that the period of levy of interest is not in accordance with

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

Accordingly, the appeals filed by the assessee are allowed in above terms

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

68,81,516/- sections 234A, B & C of the Act and further the computation of interest was not provided to the appellant as regard to the rate, period and method of calculation of interest under the facts and circumstances of the case. The appellant expressly urges that the period of levy of interest is not in accordance with

M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

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

68,43,155/-. This also supports our contention that\nthe assessments records were not verified by the Learned JCIT.\n\nh) The Learned JCIT gave an approval under Section 153D

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

153D of the act under the impugned order on the ground that: - A) the learned assessing officer has not discharged the burden of proving that there is a valid initiation of proceedings under section 153C to assume valid the jurisdiction to make an assessment under section 153C of the act. ITA Nos.410-412-169-170- CO 6/Bang/2024 Page

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3) , BENGALURU

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

153D of the act under the impugned order on the ground that: - A) the learned assessing officer has not discharged the burden of proving that there is a valid initiation of proceedings under section 153C to assume valid the jurisdiction to make an assessment under section 153C of the act. ITA Nos.410-412-169-170- CO 6/Bang/2024 Page

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3) , BENGALURU

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

153D of the act under the impugned order on the ground that: - A) the learned assessing officer has not discharged the burden of proving that there is a valid initiation of proceedings under section 153C to assume valid the jurisdiction to make an assessment under section 153C of the act. ITA Nos.410-412-169-170- CO 6/Bang/2024 Page

DCIT, CENTRAL CIRCLE-1(3), BAENGALURU vs. LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

153D of the act under the impugned order on the ground that: - A) the learned assessing officer has not discharged the burden of proving that there is a valid initiation of proceedings under section 153C to assume valid the jurisdiction to make an assessment under section 153C of the act. ITA Nos.410-412-169-170- CO 6/Bang/2024 Page

BMM ISPAT LIMITED,HOSPET vs. DCIT, BANGALORE

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

Section 68 of the Act. The assessee's appeal was dismissed by the learned CIT (Appeals) vide the impugned order dt.14.3.2016. 3.1 Aggrieved by the order of the CIT (Appeals) – 11, Bangalore dt.14.3.2016 for Assessment Year 2005-06, the assessee has filed this appeal before the Tribunal, wherein it has raised the following grounds :- 1. “ That the order

K R PRADEEP,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result, assessee’s appeal is allowed for statistical purposes

Bench: Shri George George K & Ms. Padmavathy Sassessment Year : 2018-19

153D of the Act is bad in law and requires to be vacated. 5. That the authorities below erred in making the addition of Rs.50,00,000/- u/s 68 rws I15BBE(2) of the Act. 6. That the authorities below erred in resorting to section

DCIT, CENTRAL CIRCLE-1(3), BENGALURU vs. LATE SHRI MAHABIR PRASAD (LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

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

153D of the Act was passed on\n30.3.2022 for AY 2018–19 against which the assessee preferred an\nPage 3 of 40\nITA Nos.410-412-169-170-\nCO 6/Bang/2024\nappeal before the CIT-A which was decided on 20/11/2023. When\nOrder was received by the assessee, she immediately contacted the\ncounsel and deputed one of her staff to coordinate with the present\ncounsel

GOPAL S. PANDITH vs. DCIT,

In the result, all the appeals of the assessee are partly allowed

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

153D of the Act, we hold that the assessment orders impugned framed in absence of obtaining prior approval of the Joint Commissioner for the A.Ys. under consideration are invalid as null and void and are quashed accordingly.” Thus it is clear that the issue before the Tribunal in the case of Akhil Ghulamali Somji Vs. ITO (supra) was passing

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. LATE SHRI V G SIDDHARTHA, REPRESENTED BY LEGAL HEIR MS. MALVIKA HEGDE, BENGALURU

In the result the appeal filed by the revenue is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

153D of the Act. 2.1 During the pendency of the assessment proceeding, Shri V.G. Sidhartha died as on 29th July 2019. In the assessment proceedings, several notices and show cause notices etc were issued which were replied by the legal heirs of late Shri V.G. Sidhartha. Finally, the AO came to finalized the assessment order for respective assessment years

MR. AMARTHYA SIDDHARTHA L/R OF LATE SRI. V G . SIDDHARTHA ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BANGALORE

In the result the appeal filed by the revenue is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

153D of the Act. 2.1 During the pendency of the assessment proceeding, Shri V.G. Sidhartha died as on 29th July 2019. In the assessment proceedings, several notices and show cause notices etc were issued which were replied by the legal heirs of late Shri V.G. Sidhartha. Finally, the AO came to finalized the assessment order for respective assessment years