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

253 of the Act. There appears to be no justification for cutting Date of Order 07-11-2017 W.P.Nos.24646-24651/2015 Prathiba Jewellery House Vs. The Commissioner of Income-Tax (Appeals) & Ors., short that regular remedy at this stage and to entertain these writ petitions on merits.” 15.1 Being so, this ground in ITA Nos.982 to 987/Bang/2023 in assessment

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

253 of the Act. There appears to be no justification for cutting Date of Order 07-11-2017 W.P.Nos.24646-24651/2015 Prathiba Jewellery House Vs. The Commissioner of Income-Tax (Appeals) & Ors., short that regular remedy at this stage and to entertain these writ petitions on merits.” 15.1 Being so, this ground in ITA Nos.982 to 987/Bang/2023 in assessment

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

253 of the Act. There appears to be no justification for cutting Date of Order 07-11-2017 W.P.Nos.24646-24651/2015 Prathiba Jewellery House Vs. The Commissioner of Income-Tax (Appeals) & Ors., short that regular remedy at this stage and to entertain these writ petitions on merits.” 15.1 Being so, this ground in ITA Nos.982 to 987/Bang/2023 in assessment

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

253 of the Act. There appears to be no justification for cutting Date of Order 07-11-2017 W.P.Nos.24646-24651/2015 Prathiba Jewellery House Vs. The Commissioner of Income-Tax (Appeals) & Ors., short that regular remedy at this stage and to entertain these writ petitions on merits.” 15.1 Being so, this ground in ITA Nos.982 to 987/Bang/2023 in assessment

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

253 of the Act. There appears to be no justification for cutting Date of Order 07-11-2017 W.P.Nos.24646-24651/2015 Prathiba Jewellery House Vs. The Commissioner of Income-Tax (Appeals) & Ors., short that regular remedy at this stage and to entertain these writ petitions on merits.” 15.1 Being so, this ground in ITA Nos.982 to 987/Bang/2023 in assessment

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

253 of the Act. There appears to be no justification for cutting Date of Order 07-11-2017 W.P.Nos.24646-24651/2015 Prathiba Jewellery House Vs. The Commissioner of Income-Tax (Appeals) & Ors., short that regular remedy at this stage and to entertain these writ petitions on merits.” 15.1 Being so, this ground in ITA Nos.982 to 987/Bang/2023 in assessment

APOLLO EDUCATION TRUST,BANGALORE vs. ACIT CENTRAL CIRCLE 1(4), BANGALORE

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

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

section 68 to the extent of Rs.16,12,390/- 2.2 Aggrieved by the order passed by the learned assessing officer u/s.147 r.w.s 144 of the act, the assessee preferred an appeal before the learned commissioner of Income Tax Appeals - 11, Bengaluru on 01.09.2022 with a delay of about 133 days in filing the appeal. The assessee had given reasons

APOLLO EDUCATION TRUST,BANGALORE vs. ACIT CENTRAL CIRCLE 1(4), BANGALORE

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

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

section 68 to the extent of Rs.16,12,390/- 2.2 Aggrieved by the order passed by the learned assessing officer u/s.147 r.w.s 144 of the act, the assessee preferred an appeal before the learned commissioner of Income Tax Appeals - 11, Bengaluru on 01.09.2022 with a delay of about 133 days in filing the appeal. The assessee had given reasons

APOLLO EDUCATION TRUST,BANGALORE vs. ACIT CENTRAL CIRCLE 1(4), BANGALORE

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

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

section 68 to the extent of Rs.16,12,390/- 2.2 Aggrieved by the order passed by the learned assessing officer u/s.147 r.w.s 144 of the act, the assessee preferred an appeal before the learned commissioner of Income Tax Appeals - 11, Bengaluru on 01.09.2022 with a delay of about 133 days in filing the appeal. The assessee had given reasons

APOLLO EDUCATION TRUST,BANGALORE vs. ACIT CENTRAL CIRCLE 1(4), BANGALORE

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

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

section 68 to the extent of Rs.16,12,390/- 2.2 Aggrieved by the order passed by the learned assessing officer u/s.147 r.w.s 144 of the act, the assessee preferred an appeal before the learned commissioner of Income Tax Appeals - 11, Bengaluru on 01.09.2022 with a delay of about 133 days in filing the appeal. The assessee had given reasons

NEOGENETICS FOODS PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, appeal by the assessee is treated as partly allowed for statistical purposes

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.361/Bang/2021 Assessment Year : 2016-17 M/S. Neogenetics Foods Private Limited, Vs. Dcit, Level 14 & 15, Concorde Towers, Ub City, 1 Circle - 3(1)(1), Vittal Malya Road, Ub City, Bengaluru. Bengaluru – 560 001. Pan : Aadcn 7689 L Assessee Respondent Assessee By : Shri. Narendra Kumar Jain, Advocate Revenue By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 03.02.2022 Date Of Pronouncement : 07.02.2022 O R D E R Per N V Vasudevan

253,01,56,578 761,85,99,508 Operating Cost 251,76,43,451 757,95,90,789 Operating Profit 1,25,13,127 3,90,08,719 OP/OC 0.50% 0.51% OP/OR 0.49% 0.51% It was the plea of the Assesseee that the assessee and related party both have earned similar margin and thus there is no profit shifting

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), BANGALORE vs. CENTURY REAL ESTATE HOLDINGS PRIVATE LIMITED, BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

253 (SC), the Hon. Bombay High Court has held as under: “Under the mercantile system of accounting, in order to determine the net income of an accounting year, the revenue and other incomes are matched with the cost of resources consumed (expenses). Under the mercantile system of accounting, the matching is required to be done on accrual basis. Under

CENTURY REAL ESTATE HOLDINGS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

253 (SC), the Hon. Bombay High Court has held as under: “Under the mercantile system of accounting, in order to determine the net income of an accounting year, the revenue and other incomes are matched with the cost of resources consumed (expenses). Under the mercantile system of accounting, the matching is required to be done on accrual basis. Under

BETHALA PETROPACKS PVT LTD., (FORMERLY KNOWN AS DEEPAK EXTRUSIONS PVT LTD.,),BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGLALURU

In the result, all the appeals of the assessee are partly allowed\nfor statistical purposes

sections": [ "144", "147", "143(3)", "68", "253(5)" ], "issues": "Whether the delay in filing appeals before the CIT(A) can be condoned

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

253 of the Act. There appears to be no justification\nfor cutting Date of Order 07-11-2017 W.P.Nos.24646-24651/2015 Prathiba\nJewellery House Vs. The Commissioner of Income-Tax (Appeals) & Ors., short\nthat regular remedy at this stage and to entertain these writ petitions on merits.”\n15.1 Being so, this ground in ITA Nos.982 to 987/Bang/2023

YOKOGAWA INDIA LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE

In the result, the appeal is allowed

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

253 of the Income- tax Act, 1961 ("Act") against the order passed on 28.01 .2016 under Section 143 (3) read with Section 144 C of the Income Tax Act, 1961, by Deputy Commissioner of Income-tax, Large Taxpayers Unit, Circle - 1, Bangalore ("AO") (hereinafter referred to as the Impugned Order) in pursuance of the directions issued by Dispute

JURIMATRIX SERVICES INDIA PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4(3)(1), BENGALURU

In the result, appeal of the assessee is dismissed

Bench: Shri Waseem Ahmed\Nand\Nshri Keshav Dubey\Nita No.92/Bang/2025\N Assessment Years:2018-19\Njurimatrix Services India Pvt. Ltd.\Ng4, Aspen Building\Nmanyata Embassy Business Park\Nhebbal\Nbangalore 560045\Npan No: Aabcj6157D\Nappellant\Nacit\Nvs. Circle 4(3)(1)\Nbangalore\Nrespondent\Nappellant By : Sri K.R. Girish, A.R.\Nrespondent By : Ms. Neha Sahay, D.R.\Ndate Of Hearing : 21.04.2025\Ndate Of Pronouncement: 15.07.2025\Norder\Nper Keshav Dubey:\Nthis Appeal At The Instance Of The Assessee Is Directed Against\Nthe Order Of The Ld. Pcit Dated 30.03.2023 Vide Din & Order No.\Nitba/Rev/F/Rev5/2022-23/1051648832(1) Passed U/S 263 Of\Nthe Income Tax Act, 1961 (In Short “The Act”) For The Assessment\Nyear 2018-19.\N2. The Assessee Has Raised The Following Grounds Of Appeal:\Ngeneral Grounds Of Appeal\N1.

68,840 dated 23 March, 2024.\nThe Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds, at\nany time before or at the time of hearing of the appeal. Each of the above objections is\nindependent and without prejudice to the other grounds preferred by the Appellant.\n3. At the outset, there is a delay

JNANAVAAHINI SHIKSHANA SAMSTHE MYSORE ,MYSURU vs. INCOME TAX OFFICER, EXEMPTION,WARD, MYSURU

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

Bench: Shri Keshav Dubeyjnanavaahini Shikshana Samsthe Income Tax Officer (Exemption), Ward-Mysuru Near Big Banyan Tree Nh-212, T Narsipura Road, Alnahalli, Mysuru, Vs. Karnataka Pan – Aabtj5183A (Appellant) (Respondent)

68 become inapplicable. 6. Computation of Interest u/s 234. 6.1 The ld. AO has computed interest, which is consequential in nature, depending on the tax liability. 7. The appellant craves leave to add, amend, alter, omit or substitute any of the grounds of appeal at any stage before the appal is finally heard or adjudicated upon.” 3 Jnanavaahini Shikshana Samsthe