JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

section 153A would cover the pending returnITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore ITA No.844/Bang/2023 M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore Page 22 of 147 filed as well and would not be restricted to incriminating material

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

168 wherein inter-alia held that “Income tax proceedings are not adversarial in nature and the object of the revenue would be to tax real income. The Hon’ble Supreme Court in the case of NTPC Ltd. Vs. CIT (229 ITR 383) ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845

M/S. PAUL RESORTS & HOTELS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

168 wherein inter-alia held that “Income tax proceedings are not adversarial in nature and the object of the revenue would be to tax real income. The Hon’ble Supreme Court in the case of NTPC Ltd. Vs. CIT (229 ITR 383) ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845

JOHN DEVELOPERS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

168 wherein inter-alia held that “Income tax proceedings are not adversarial in nature and the object of the revenue would be to tax real income. The Hon’ble Supreme Court in the case of NTPC Ltd. Vs. CIT (229 ITR 383) ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845

M/S. PAUL RESORTS & HOTELS PVT. LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

168 wherein inter-alia held that “Income tax proceedings are not adversarial in nature and the object of the revenue would be to tax real income. The Hon’ble Supreme Court in the case of NTPC Ltd. Vs. CIT (229 ITR 383) ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

168 wherein inter-alia held that “Income tax proceedings are not adversarial in nature and the object of the revenue would be to tax real income. The Hon’ble Supreme Court in the case of NTPC Ltd. Vs. CIT (229 ITR 383) ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1) , BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

168 wherein inter-alia held that “Income tax proceedings are not adversarial in nature and the object of the revenue would be to tax real income. The Hon’ble Supreme Court in the case of NTPC Ltd. Vs. CIT (229 ITR 383) ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

Bench: Shri Chandra Poojari & Shri Keshav Dubey

168 wherein inter-alia held that “Income tax proceedings are not adversarial in nature and the object of the revenue would be to tax real income. The Hon’ble Supreme Court in the case of NTPC Ltd. Vs. CIT (229 ITR 383) ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845

SHRI. MARATE VENKATESHKUMAR ,BANGALORE vs. INCOME TAX OFFICER, WARD-1(6), HUBLI

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2017-18

section 68 on the sole reason that there is a time gap between the date of withdrawals from the bank account and re-deposit the same in the bank account. Unless the Assessing officer demonstrates that the amount in question has been used by the assessee for any other purpose. In my view, addition is made on inferences

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA , BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section. In other words, the income of the educational institution has to be examined under ss. 10(23C)(iiiab), 10(23C)(iiiad) and 10(23C)(vi) and not under s. 11 of the Act. This view of ours is further fortified by the judgment of the Karnataka High Court in the case of CIT vs. Saraswath Poor Students Fund

SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SAGHA,BAGALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section. In other words, the income of the educational institution has to be examined under ss. 10(23C)(iiiab), 10(23C)(iiiad) and 10(23C)(vi) and not under s. 11 of the Act. This view of ours is further fortified by the judgment of the Karnataka High Court in the case of CIT vs. Saraswath Poor Students Fund

THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA , BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section. In other words, the income of the educational institution has to be examined under ss. 10(23C)(iiiab), 10(23C)(iiiad) and 10(23C)(vi) and not under s. 11 of the Act. This view of ours is further fortified by the judgment of the Karnataka High Court in the case of CIT vs. Saraswath Poor Students Fund

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. SRI.V.C.CHARANTIMATH , BAGALKOT

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section. In other words, the income of the educational institution has to be examined under ss. 10(23C)(iiiab), 10(23C)(iiiad) and 10(23C)(vi) and not under s. 11 of the Act. This view of ours is further fortified by the judgment of the Karnataka High Court in the case of CIT vs. Saraswath Poor Students Fund

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. SRI V C CHARANTIMATH , BAGALKOT

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section. In other words, the income of the educational institution has to be examined under ss. 10(23C)(iiiab), 10(23C)(iiiad) and 10(23C)(vi) and not under s. 11 of the Act. This view of ours is further fortified by the judgment of the Karnataka High Court in the case of CIT vs. Saraswath Poor Students Fund

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU vs. M/S. SRI. BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA, BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section. In other words, the income of the educational institution has to be examined under ss. 10(23C)(iiiab), 10(23C)(iiiad) and 10(23C)(vi) and not under s. 11 of the Act. This view of ours is further fortified by the judgment of the Karnataka High Court in the case of CIT vs. Saraswath Poor Students Fund

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BANGALORE vs. M/S SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA , BAGALKOTE

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section. In other words, the income of the educational institution has to be examined under ss. 10(23C)(iiiab), 10(23C)(iiiad) and 10(23C)(vi) and not under s. 11 of the Act. This view of ours is further fortified by the judgment of the Karnataka High Court in the case of CIT vs. Saraswath Poor Students Fund

SRI BASAVESHWAR VEERSHAIVA VIDYAVARDHAK SANGHA,BAGALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section. In other words, the income of the educational institution has to be examined under ss. 10(23C)(iiiab), 10(23C)(iiiad) and 10(23C)(vi) and not under s. 11 of the Act. This view of ours is further fortified by the judgment of the Karnataka High Court in the case of CIT vs. Saraswath Poor Students Fund

SRI BASAVESHWAR VEERASHAIVA VIDYAVARDHAK SANGHA,BAGALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), , BENGALURU

In the result, the assessee’s appeals in ITA Nos

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section. In other words, the income of the educational institution has to be examined under ss. 10(23C)(iiiab), 10(23C)(iiiad) and 10(23C)(vi) and not under s. 11 of the Act. This view of ours is further fortified by the judgment of the Karnataka High Court in the case of CIT vs. Saraswath Poor Students Fund