EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

251(1)(a) of the Act confirming power to commissioner/joint commissioner of appeal in respect of setting aside the assessment and refer back the case to the AO for fresh assessment, but such power can only be exercised when the assessment made under section 144B of the Act. 18.5 In the present case, the assessment year involved

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

251(1)(a) of the Act confirming power to commissioner/joint commissioner of appeal in respect of setting aside the assessment and refer back the case to the AO for fresh assessment, but such power can only be exercised when the assessment made under section 144B of the Act. 18.5 In the present case, the assessment year involved

EDGEVERVE SYSTEMS LIMITED,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

251(1)(a)\nof the Act confirming power to commissioner/joint commissioner of\nappeal in respect of setting aside the assessment and refer back the\ncase to the AO for fresh assessment, but such power can only be\nexercised when the assessment made under section 144B of the Act.\n18.5 In the present case, the assessment year involved

JCIT, BANGALORE vs. M/S VIJAYA BANK, BANGALORE

In the result the appeal by the Assessee is allowed

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2008-09

251 of the Act. Our ITA Nos. 578 & 653/Bang/2012 Page 7 of 49 attention was drawn to Rule 11 and 27 of the Appellate Tribunal Rules, 1963, which provides as follows :- Rule-11 provides: "The appellant shall not, except by leave of the Tribunal, urge or be heard in support of any ground not set forth in the memorandum

VIJAYA BANK,BANGALORE vs. ADDL.C.I.T., BANGALORE

In the result the appeal by the Assessee is allowed

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2008-09

251 of the Act. Our ITA Nos. 578 & 653/Bang/2012 Page 7 of 49 attention was drawn to Rule 11 and 27 of the Appellate Tribunal Rules, 1963, which provides as follows :- Rule-11 provides: "The appellant shall not, except by leave of the Tribunal, urge or be heard in support of any ground not set forth in the memorandum

BHUWALKA SALES CORPORATION,BANGALORE vs. ACIT, BANGALORE

In the result, the assessee's appeal for Assessment Year 2009-10 is treated as allowed for statistical purposes

Bench: Smt. P. Madhavi Devi & Shri Jason P. Boazi.T. A. No.1436/Bang/2013 (Assessment Year : 2009-10) M/S. Bhuwalka Sales Corporation, No.5, Walker Lane, Bhuwalka Landmark, Langford Road, Richmond Town, Bangalore-560 025 …. Appellant. Pan Aaifb 0063G Vs. Asst. Commissioner Of Income Tax, Circle 1(1), Bangalore. ….. Respondent. Appellant By : Shri K. Seshadri, C.A. Respondent By : Shri P. Dhivahar, Jcit (D.R). Date Of Hearing : 2.2.2015. Date Of Pronouncement : 1.4.2015. O R D E R Per Shri Jason P. Boaz, A.M. : This Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals)-I, Bangalore Dt.12.8.2013 For Assessment Year 2009-10. 2. The Facts Of The Case, Briefly, Are As Under :- 2.1 The Assessee, In The Business Of Trading In Rolled Products, Filed The Return Of Income For Assessment Year 2009-10 On 26.9.2009 Declaring Income Of Rs.49,25,026. The Return Was Processed Under Section 143(1) Of The Income Tax Act, 1961 (In Short 'The Act') & The Case Was Taken Up For Scrutiny. The Assessment Was Completed Under Section 143(3) Of The Act Vide

1. DISCOVERY OF NEW SOURCE OF INCOME BY CIT (APPEALS) Learned CIT (Appeals) ought to have noted that invoking section 68, after deleting the addition under Section 2(22)(e) with respect to the same time, amounted to discovery of new source not permissible under Section 251

M/S. MADURA COATS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX., (INTERNATIONAL TRANSACTION), CIRCLE- 1(2), BANGALORE

In the result, appeals filed by assessee for A

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

251 ITR 53 (Mad) and;  decision of Hon’ble Delhi High Court in CIT &Ors. vs Bharti Cellular And Others reported in (2008) 175 Taxman 573 13. He submitted that, in these decisions it was held that, provision of cellular services cannot be treated as technical services. Without prejudice, to the above, the Ld.AR placed reliance on Article

M/S. MADURA COATS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX., (INTERNATIONAL TRANSACTION), CIRCLE- 1(2), BANGALORE

In the result, appeals filed by assessee for A

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

251 ITR 53 (Mad) and;  decision of Hon’ble Delhi High Court in CIT &Ors. vs Bharti Cellular And Others reported in (2008) 175 Taxman 573 13. He submitted that, in these decisions it was held that, provision of cellular services cannot be treated as technical services. Without prejudice, to the above, the Ld.AR placed reliance on Article

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1-(4), BENGALURU vs. M/S KANSUR DEVELOPERS INDIA PVT. LTD., BENGALURU

In the result, the revenue appeals in ITA Nos

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

section 68 of the Act by A.O. 5.1 He submitted that incidentally in one of the group companies M/s.Jaico Realtors (P) Ltd there was an investment of 'Rs.4,06,98,779/- ($ 9,99,970) for the A.Y.2008-09 and similar issue was considered by Tribunal in ITA No.1444/Bang/2018 dated 8.5.2019 and deleted addition made by AO u/s 68

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1(4), BENGALURU vs. M/S KANSUR DEVELOPERS INDIA PVT. LTD. , BENGALURU

In the result, the revenue appeals in ITA Nos

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

section 68 of the Act by A.O. 5.1 He submitted that incidentally in one of the group companies M/s.Jaico Realtors (P) Ltd there was an investment of 'Rs.4,06,98,779/- ($ 9,99,970) for the A.Y.2008-09 and similar issue was considered by Tribunal in ITA No.1444/Bang/2018 dated 8.5.2019 and deleted addition made by AO u/s 68

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1(4), BENGALURU vs. M/S SNOWSHINE REALTORS PVT.LTD. , BENGALURU

In the result, the revenue appeals in ITA Nos

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

section 68 of the Act by A.O. 5.1 He submitted that incidentally in one of the group companies M/s.Jaico Realtors (P) Ltd there was an investment of 'Rs.4,06,98,779/- ($ 9,99,970) for the A.Y.2008-09 and similar issue was considered by Tribunal in ITA No.1444/Bang/2018 dated 8.5.2019 and deleted addition made by AO u/s 68

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)

251 and settled principle that the duty of\nthe Appellate Authority is to remove the defects or\nirregularities that occur in the course of the\nassessment proceeding.\n13. As regards addition of Rs.1,55,45,376/- on\naccount purchase of tendu leaves;\n13. 1. The impugned addition of Rs. Rs.1,55,45,376/-\ntowards account purchase of tendu leaves

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE vs. M/S COFFEEDAY GLOBAL LIMITED , BANGALORE

In the result, the appeals of the Revenue are partly allowed

Bench: S/Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Ita Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Coffee Day Global Limited, Income-Tax, Central Circle-1(3), No.23/2, Coffeeday Square, 3Rd Floor, C.R. Building, Vittal Mallya Road, Queen’S Road, Bengaluru-560 001. Bengaluru-560 001. [Pan: Aabca 5291P]

251 ITR 323 (SC) 8. CIT V. Prabhudas Kishoredas Tobacco Products (P) Ltd (2006) 282 ITR 568 (Guj). 9. Commissioner of Sales Tax Vs. Dr.Sukhdeo (1969) 23 STC 385, 387 (SC). 10. CST Vs. Jagannath Cotton Company (1995) 99 STC 83, 86 (SC) 11. Devidas Goplakrishnan Vs. State of Punjab (1967) 20 STC 430 (SC) 12. CIT Vs. N.C.Budharaja

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE vs. M/S COFFEEDAY GLOBAL LIMITED , BANGALORE

In the result, the appeals of the Revenue are partly allowed

Bench: S/Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Ita Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Coffee Day Global Limited, Income-Tax, Central Circle-1(3), No.23/2, Coffeeday Square, 3Rd Floor, C.R. Building, Vittal Mallya Road, Queen’S Road, Bengaluru-560 001. Bengaluru-560 001. [Pan: Aabca 5291P]

251 ITR 323 (SC) 8. CIT V. Prabhudas Kishoredas Tobacco Products (P) Ltd (2006) 282 ITR 568 (Guj). 9. Commissioner of Sales Tax Vs. Dr.Sukhdeo (1969) 23 STC 385, 387 (SC). 10. CST Vs. Jagannath Cotton Company (1995) 99 STC 83, 86 (SC) 11. Devidas Goplakrishnan Vs. State of Punjab (1967) 20 STC 430 (SC) 12. CIT Vs. N.C.Budharaja

VISHWANATHAREDDY CHENNAREDDY,BANGALORE vs. INCOME-TAX OFFICER, WARD-2(2)(7), BENGALURU

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

Bench: SHRI CHANDRA POOJARI (Accountant Member), SMT. BEENA PILLAI (Judicial Member)

68 to section 69A of the Act regarding the impugned cash deposits. This is in contravention of the powers under section 251(l)(a) of the Act which restricts only, confirming, reducing, enhancing, or annulling the assessment but not modifying the provision of law qua the item of which the assessment was made. 9. The learned CIT (Appeals

JCIT, BANGALORE vs. M/S TEXAS INSTRUMENTS, BANGALORE

In the result, both the assessee’s as well as Revenue’s appeals are treated as partly allowed for statistical purposes

Bench: Smt. P. Madhavi Devi & Shri Jason P Boazjoint Commissioner Of Income-Tax (Ltu), Bangalore. … Appellant Vs. M/S.Texas Instruments, Bagmane Tech Park, No.66/3 Adjacent To Lrde, Byrasandra, C V Raman Nagar Post Bangalore-560093. … Respondent Pan: Aaact5445M

68,997/- to the value of fringe benefits declared in the return. III. With regard to the claim of recruitment expenses, the AO observed that the expenses are in the nature of travel re- imbursements to assessee’s employees which are chargeable fringe benefits under the Act. He, therefore, brought 20% of the same to tax as fringe benefits

M/S TEXAS INSTRUMENTS (INDIA ) PRIVATE LIMITED,BANGALORE vs. ADDLCIT, BANGALORE

In the result, both the assessee’s as well as Revenue’s appeals are treated as partly allowed for statistical purposes

Bench: Smt. P. Madhavi Devi & Shri Jason P Boazjoint Commissioner Of Income-Tax (Ltu), Bangalore. … Appellant Vs. M/S.Texas Instruments, Bagmane Tech Park, No.66/3 Adjacent To Lrde, Byrasandra, C V Raman Nagar Post Bangalore-560093. … Respondent Pan: Aaact5445M

68,997/- to the value of fringe benefits declared in the return. III. With regard to the claim of recruitment expenses, the AO observed that the expenses are in the nature of travel re- imbursements to assessee’s employees which are chargeable fringe benefits under the Act. He, therefore, brought 20% of the same to tax as fringe benefits

C.N.BABU ,RAMANAGARAM vs. INCOME TAX OFFICER WARD-1 , RAMANAGARA

In the result, the appeal of the assessee is partly allowed

Bench: Shri N. V. Vasudevan & Shri Laxmi Prasad Sahuassessment Year : 2008-09 Shri. C. N. Babu, Vs. Ito, Prop: Hotel Chirag, Ward – 1, B. M. Road, Bidadi, Ramanagara. Ramanagaram Taluk – 562 109. Pan : Ajxpb 4497 N Appellant Respondent Assessee By : Shri. Raghavendra R. Chakravarthy, Ca Revenue By : Shri. K. R. Narayana, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 08.08.2022 Date Of Pronouncement : 16.08.2022 O R D E R Per N. V. Vasudevanthis Is An Appeal By The Assessee Against The Order Dated 27.12.2018 Of Cit(A) – 3, Bengaluru, Relating To Assessment Year 2008-09. 2. Ground Nos.1, 11 & 12 Raised By The Assessee Are General In Nature & Does Not Require Any Adjudication. Ground No.2 Raised By The Assessee Reads As Follows:

1, B. M. Road, Bidadi, Ramanagara. Ramanagaram Taluk – 562 109. PAN : AJXPB 4497 N APPELLANT RESPONDENT Assessee by : Shri. Raghavendra R. Chakravarthy, CA Revenue by : Shri. K. R. Narayana, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 08.08.2022 Date of Pronouncement : 16.08.2022 O R D E R Per N. V. Vasudevan, Vice President This is an appeal by the assessee