SRI HARIRAM HOTELS P LTD vs. COMMISSIONER OF INCOME TAX (III)

Appeal is allowed

Bench: S.SUJATHA,VINEET SARAN

JUSTICE. THIS APPEAL HAVING BEEN HEARD AND RESERVED FOR ORDERS ON 7.12.2015, COMING ON FOR PRONOUNCEMENT OF JUDGMENT THIS DAY, SUJATHA J., DELIVERED THE FOLLOWING: J U D G M E N T This appeal is directed against the order of the Income Tax Appellate Tribunal, Bangalore Bench “A” relating to the assessment year 2003-04. 2. The appeal

THE PR COMMISSIONER OF INCOME TAX vs. SMT SAROJINI M KUSHE

Appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

JUSTICE HANCHATE SANJEEVKUMAR I.T.A.No.475/2016 BETWEEN : 1 . THE PR. COMMISSIONER OF INCOME TAX C.R.BUILDING, ATTAVARA MANGALURU-575 001 2 . THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1 (1), C.R.BUILDING, ATTAVARA, MANGALURU-575 001 ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : SMT.SAROJINI M. KUSHE P.V.S. BEEDIES PVT. LTD., KODIALBAIL, MANGALURU-575 001 PAN: ADUPK 2615C …RESPONDENT (BY SRI A.SHANKAR, SENIOR COUNSEL

PR COMMISSIONER OF WEALTH TAX-6 vs. M R KODANDRAM

Appeals stand dismissed

Bench: RAVI MALIMATH,ASHOK S.KINAGI

JUSTICE HANCHATE SANJEEVKUMAR I.T.A.No.653/2016 c/w I.T.A.No.11/2017 IN I.T.A.No.653/2016: BETWEEN : 1 . THE PR. COMMISSIONER OF INCOME TAX, C.R.BUILDINGS ATTAVARA, MANGALURU-575001 2 . THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1) C.R.BUILDING, ATTAVARA MANGALURU-575001 ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s CPC LOGISTICS LTD., (FORMERLY KNOWN AS CPC (INDIA) LTD.) 191-B, BAIKAMPADY INDL. AREA, MANGALURU

P VIKRAM MAIYA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Accordingly, writ petition is allowed

Bench: S.SUJATHA

JUSTICE S.SUJATHA WRIT PETITION No.11385/2016 (T – IT) BETWEEN: P.VIKRAM MAIYA S/O LATE SRI P.HAISHCHANDRA MAIYA AGED ABOUT 41 YEARS No.280/281, “PANCHAJANYA” A.T. HALLI LAYOUT, SHANTHINAGAR BANGALORE-560027. ... PETITIONER [BY SRI A.SHANKAR, SENIOR COUNSEL A/W SRI M.LAVA, ADV.] AND: THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-7[2]1 3RD FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BANGALORE-560095. …RESPONDENT

P ARVIND MAIYA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Accordingly, writ petition is allowed

Bench: S.SUJATHA

JUSTICE S.SUJATHA WRIT PETITION No.12118/2016 (T – IT) BETWEEN: P.ARVIND MAIYA S/O LATE SRI P.HAISHCHANDRA MAIYA AGED ABOUT 31 YEARS No.280/281, “PANCHAJANYA” A.T. HALLI LAYOUT, SHANTHINAGAR BANGALORE-560027. ... PETITIONER [BY SRI A.SHANKAR, SENIOR COUNSEL A/W SRI M.LAVA, ADV.] AND: THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-7[2]1 3RD FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BANGALORE-560095. …RESPONDENT [RESPONDENT

THE COMMISSIONER OF INCOME TAX vs. M/S. ABB LTD

In the result, appeal stands dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

JUSTICE RAVI V. HOSMANI I.T.A.No.568/2015 BETWEEN : 1 . THE COMMISSIONER OF INCOME TAX, LTU, JSS TOWERS BSK III STAGE, BANGALORE-560 085 2 . THE ADDL. COMMISSIONER OF INCOME TAX, LTU, JSS TOWERS, BSK III STAGE BANGALORE-560 085 ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s ABB LTD., KHANIJA BHAVAN RACE COURSE ROAD 2ND FLOOR, EAST WING BANGALORE

M/S BHORUKA ENGINEERING INDS. LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Appeal is allowed

Bench: B.MANOHAR,N.KUMAR

JUSTICE B. MANOHAR ITA No.120 of 2011 BETWEEN: M/s. Bhoruka Engineering Inds. Ltd., Now known as M/s. Bhoruka Realty & Services Ltd., Whitefield Road Mahadevapura Post Bangalore – 560 048 Represented by its Director Sri Siddhartha Agarwal Aged about 35 years Son of Sri Satyanarayan Agarwal …Appellant (By Sri Jehangir D.J Mistri, Sr. Counsel for Sri. S.Parthasarathi, & Sri Mallaharao K., Advocates

COMMISSIONER OF INCOME TAX-III vs. M/S SUBHASH KABINI POWER CORPORATION LIMITED

Bench: B.V.NAGARATHNA,JAYANT PATEL

JUSTICE B.V.NAGARATHNA I.T.A. NO.169/2015 BETWEEN: COMMISSIONER OF INCOME TAX-III, REVENUE BUILDINGS, QUEENS ROAD, BANGALORE – 560 001. ... APPELLANT (BY SRI: K.V. ARAVIND, SENIOR STANDING COUNSEL) AND: M/S. SUBHASH KABINI POWER CORPORATION LIMITED, 8/2, ULSOOR ROAD, BANGALORE – 560 042. PAN: AACCS0881J. ... RESPONDENT (BY SRI: R.V. EASWAR, SENIOR ADVOCATE FOR SMT. CHYTHANYA K.K., ADVOCATE) ***** THIS ITA IS FILED UNDER SEC.260-A OF INCOME

GOPAL S. PANDIT vs. THE COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,VINEET KOTHARI

natural justice by the said Authority. The Assessing Authority undoubtedly has of course given adequate and reasonable opportunity of hearing to the Assessee and all objections on merits were considered by him. Merely because, Section 153D of the Act requires a prior Date of Judgment 25-06-2018, ITA No.34/2017 Gopal S. Pandit Vs The Commissioner of Income Tax & another

PR COMMISSIONER OF INCOME TAX vs. M/S IND SING DEVELOPERS P LTD

The appeal is dismissed

Bench: B.V.NAGARATHNA,JAYANT PATEL

JUSTICE B.V.NAGARATHNA ITA NO.541/2015 BETWEEN 1. PR. COMMISSIONER OF INCOME TAX, C. R. BUILDINGS, QUEENS ROAD, BANGALORE - 560 001. 2. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 11(4) BANGALORE. ... APPELLANTS (BY SRI. JEEVAN J. NEERALGI FOR SRI. E. I. SANMATHI, ADV.) AND M/S. IND SING DEVELOPERS P. LTD., NO.208, WEST MINISTER, CUNNINGHAM ROAD, BANGALORE - 560 052, PAN: AABCI 2107C. ... RESPONDENT

CHITTHARANJAN A DASANNACHARYA vs. THE COMMISSIONER OF INCOME TAX-V

In the result, the appeal is allowed

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.153 OF 2014 BETWEEN: CHITTHARANJAN A. DASANNACHARYA AGED ABOUT 45 YEARS R/AT. NO.C-302, TEMPLE MEADOWS 27TH CROSS, BANASHANKARI 2ND STAGE, BANGALORE-560070. ... APPELLANT (BY Mr. T. SURYANARAYANA, ADV.,) AND: 1. THE COMMISSIONER OF INCOME TAX-V HMT BHAVAN, 59 BELLARY ROAD GANGANAGAR, BANGALORE-560032. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 14(1), HMT BHAVAN

THE COMMR OF INCOME TAX vs. M/S NADATUR HOLDINGS AND INVESTMENTS PVT LTD

The appeal is dismissed

Bench: B.MANOHAR,K.SREEDHAR RAO

JUSTICE AND EQUITY. THIS ITA HAVING BEEN HEARD AND RESERVED AND COMING ON FOR PRONOUNCEMENT OF JUDGEMENT THIS DAY, B.MANOHAR J., MADE THE FOLLOWING: JUDGMENT Appeal by the Revenue under Section 260A of the Income Tax Act (in short ‘the Act’) being aggrieved by the order dated 17- 03-2006 made in ITA No.871/Bang/2004 passed by the Income Tax Appellate

COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S. BAGMANE DEVELOPERS PVT LTD

Bench: ARAVIND KUMAR,JAYANT PATEL

JUSTICE AND EQUITY. IN ITA No.183/2014 BETWEEN: M/S. BAGMANE DEVELOPERS PVT. LTD. LAKE VIEW BUILDING NO.66/1-4, A BLOCK 8TH FLOOR, BAGMANE TECH PARK C.V.RAMAN NAGAR BANGALORE-560093. (REPRESENTED BY ITS MANAGING DIRECTOR RAJA BAGMANE AGED ABOUT 53 YEARS 5 S/O.SRI CHANDRE GOWDA) ... APPELLANT (By Sri CHYTHANYA K K, ADV.) AND: THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE

M/S BAGMANE DEVELOPERS PVT LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Bench: ARAVIND KUMAR,JAYANT PATEL

JUSTICE AND EQUITY. IN ITA No.183/2014 BETWEEN: M/S. BAGMANE DEVELOPERS PVT. LTD. LAKE VIEW BUILDING NO.66/1-4, A BLOCK 8TH FLOOR, BAGMANE TECH PARK C.V.RAMAN NAGAR BANGALORE-560093. (REPRESENTED BY ITS MANAGING DIRECTOR RAJA BAGMANE AGED ABOUT 53 YEARS 5 S/O.SRI CHANDRE GOWDA) ... APPELLANT (By Sri CHYTHANYA K K, ADV.) AND: THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE

M/S KEMFIN SERVICES PVT LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the appeal is allowed

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

capital gain and not as business income. 7. It is well settled principle of statutory interpretation that a taxing statute has to be strictly 12 construed. It has been held that the subject is not to be taxed without clear words for that purpose and also that every Act of parliament must be read according to the natural construction

THE PR COMMISSIONER OF vs. M/S MPHASIS LIMITED

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

JUSTICE M. NAGAPRASANNA CRIMINAL PETITION No.909 OF 2017 C/W CRIMINAL PETITION No.910 OF 2017 CRIMINAL PETITION No.911 OF 2017 CRIMINAL PETITION No.912 OF 2017 CRIMINAL PETITION No.913 OF 2017 CRIMINAL PETITION No.4590 OF 2017 CRIMINAL PETITION No.4591 OF 2017 CRIMINAL PETITION No.4593 OF 2017 CRIMINAL PETITION No.4594 OF 2017 CRIMINAL PETITION No.4595 OF 2017 IN CRIMINAL PETITION No.909

THE COMMISSIONER OF INCOME TAX vs. SHRI DINESH D RANKA

The appeal is allowed

Bench: ARAVIND KUMAR,MOHAN M. SHANTANAGOUDAR

JUSTICE ARAVIND KUMAR I.T.A. No.75/2009 BETWEEN: 1. The Commissioner of Income-Tax Central Circle C.R. Building Queens Road Bangalore 2. The Assistant Commissioner of Income-Tax Central Circle-2(3) C.R. Building Queens Road Bangalore .. Appellants (By Sri K.V. Aravind, Standing Counsel for appellants) R 2 AND : Sri Dinesh D. Ranka 3rd Floor, Ranka Chambers No.31, Cunnigham Road Bangalore

SRI N GOVINDARAJU vs. THE INCOME TAX OFFICER

Appeal stands disposed of

Bench: S.SUJATHA,VINEET SARAN

JUSTICE S SUJATHA Income Tax Appeal 504 / 2013 Between Sri N Govindaraju 56 yrs, S/o Narayanappa # 101, Divyashree Residency H D Devegowda Road R T Nagar, Bangalore 32 Appellant (By Sri A Shankar, Adv. for Sri V S Yogesh Kumar, Adv.)) And 1 Income Tax Officer Ward 8(2), Bangalore 82 2 Commissioner of Income Tax Appeals II, Bangalore