SHRI N G CHANDRA REDDY (HUF) vs. THE DEPUTY COMMISSIONER OF

The appeal is disposed of in the above terms

Bench: S.G.PANDIT,K. V. ARAVIND

JUSTICE K. V ARAVIND) This appeal is filed by the assessee challenging the order passed in ITA No.390/Bang/2015 dated 20.07.2016 for the Assessment Year 2005–06. 2. The above appeal is admitted to consider the following substantial questions of law: "35. Whether the Tribunal was justified in law in holding that there has been transfer within the meaning of section

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

capital expenditure or personal expenses of the assessee) laid out or expended wholly and exclusively for the purpose of the business or profession shall be allowed in computing the income chargeable under the head “Profits and gains of business or profession…”. 44.The impugned order passed by the ITAT in ITA No.653(Bang) 2015 for the assessment year 2010-11, wherein

M/S. EVERGREEN HARDWARE STORES vs. THE ASSISTANT COMMISSIONER OF

Appeal is allowed

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

JUSTICE UMESH M. ADIGA I.T.A NO.201 OF 2017 BETWEEN: M/S. EVERGREEN HARDWARE STORES REPRESENTED BY ITS PARTNER SRI. MANNAN M. AERANPURWALA NO.77/78, 2ND MAIN DRC POST, HOSUR ROAD CHIKKALAXMAIAH LAYOUT BENGALURU-560 029 PAN: AAAFE7755Q …APPELLANT (BY SHRI. A. SHANKAR, SENIOR ADVOCATE FOR SHRI. U.A. MADHUSUDHA, ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-7(1) PRESENTLY CIRCLE

THE COMMISSIONER OF INCOME-TAX vs. M.R.ANANDARAM

Appeals are dismissed

Bench: P.S.DINESH KUMAR,C.M. POONACHA

JUSTICE. THESE ITAs, HAVING BEEN HEARD AND RESERVED FOR JUDGMENT ON 20.06.2022 COMING ON FOR PRONOUNCEMENT OF JUDGMENT, THIS DAY, P.S.DINESH KUMAR J, PRONOUNCED THE FOLLOWING:- JUDGMENT These appeals by Revenue have been admitted to consider the questions of law framed in respective appeals. After hearing Shri. E.I. Sanmathi, learned Standing Counsel for the Revenue and Shri. A. Shankar, learned

COMMISSIONER OF INCOME vs. M.R.PADMAVATHY TRUST

Appeals are dismissed

Bench: P.S.DINESH KUMAR,C.M. POONACHA

JUSTICE. THESE ITAs, HAVING BEEN HEARD AND RESERVED FOR JUDGMENT ON 20.06.2022 COMING ON FOR PRONOUNCEMENT OF JUDGMENT, THIS DAY, P.S.DINESH KUMAR J, PRONOUNCED THE FOLLOWING:- JUDGMENT These appeals by Revenue have been admitted to consider the questions of law framed in respective appeals. After hearing Shri. E.I. Sanmathi, learned Standing Counsel for the Revenue and Shri. A. Shankar, learned

COMMISSIONER OF INCOME-TAX vs. M.R.PRABHAVATHY

Appeals are dismissed

Bench: P.S.DINESH KUMAR,C.M. POONACHA

JUSTICE. THESE ITAs, HAVING BEEN HEARD AND RESERVED FOR JUDGMENT ON 20.06.2022 COMING ON FOR PRONOUNCEMENT OF JUDGMENT, THIS DAY, P.S.DINESH KUMAR J, PRONOUNCED THE FOLLOWING:- JUDGMENT These appeals by Revenue have been admitted to consider the questions of law framed in respective appeals. After hearing Shri. E.I. Sanmathi, learned Standing Counsel for the Revenue and Shri. A. Shankar, learned

COMMISSIONER OF INCOME vs. SHRI. M.R. SEETHARAM

Appeals are dismissed

Bench: P.S.DINESH KUMAR,C.M. POONACHA

JUSTICE. THESE ITAs, HAVING BEEN HEARD AND RESERVED FOR JUDGMENT ON 20.06.2022 COMING ON FOR PRONOUNCEMENT OF JUDGMENT, THIS DAY, P.S.DINESH KUMAR J, PRONOUNCED THE FOLLOWING:- JUDGMENT These appeals by Revenue have been admitted to consider the questions of law framed in respective appeals. After hearing Shri. E.I. Sanmathi, learned Standing Counsel for the Revenue and Shri. A. Shankar, learned

COMMISSIONER OF INCOME TAX vs. M.R.KODANDARAM

Appeals are dismissed

Bench: P.S.DINESH KUMAR,C.M. POONACHA

JUSTICE. THESE ITAs, HAVING BEEN HEARD AND RESERVED FOR JUDGMENT ON 20.06.2022 COMING ON FOR PRONOUNCEMENT OF JUDGMENT, THIS DAY, P.S.DINESH KUMAR J, PRONOUNCED THE FOLLOWING:- JUDGMENT These appeals by Revenue have been admitted to consider the questions of law framed in respective appeals. After hearing Shri. E.I. Sanmathi, learned Standing Counsel for the Revenue and Shri. A. Shankar, learned

COMMISSIONER OF INCOME-TAX vs. M.R.PATTABHIRAM

Appeals are dismissed

Bench: P.S.DINESH KUMAR,C.M. POONACHA

JUSTICE. THESE ITAs, HAVING BEEN HEARD AND RESERVED FOR JUDGMENT ON 20.06.2022 COMING ON FOR PRONOUNCEMENT OF JUDGMENT, THIS DAY, P.S.DINESH KUMAR J, PRONOUNCED THE FOLLOWING:- JUDGMENT These appeals by Revenue have been admitted to consider the questions of law framed in respective appeals. After hearing Shri. E.I. Sanmathi, learned Standing Counsel for the Revenue and Shri. A. Shankar, learned

THE COMMISSIONER OF INCOME TAX vs. SHRI BHARAT R GAJRIA

Appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

JUSTICE HANCHATE SANJEEVKUMAR I.T.A.No.68/2015 BETWEEN : 1. THE COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE, C.R. BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-1(2), C.R. BUILDING, QUEENS ROAD, BANGALORE. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : SHRI BHARAT R GAJRIA BY L/R SMT. SEEMA B. GAJRIA, No.294, 8TH BLOCK, JAYANAGAR, 39TH CROSS, BANGALROE

V.S. CHANDRASHEKAR vs. ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the first substantial question of law is

Bench: ALOK ARADHE,R. NATARAJ

JUSTICE NATARAJ RANGASWAMY I.T.A. NO.70 OF 2015 BETWEEN: V.S.CHANDRASHEKAR PROP: M/S MADHURA DEVELOPERS #46, 9TH CROSS 28TH MAIN 1ST PHASE JP NAGAR BENGALURU - 560 078. ... APPELLANT (BY SRI.CHYTHANYA K.K., ADV.,) AND: ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 4(1) 4TH FLOOR, UNITY BUILDING ANNEXE P.KALINGA RAO ROAD BENGALURU - 560 027. ... RESPONDENT (BY SRI.K.V.ARAVIND, ADV.) - - - THIS I.T.A. IS FILED UNDER

PR. COMMISSIONER OF INCOME TAX vs. SMT. G. LAKSHMI ARUNA

Bench: K.SOMASHEKAR,UMESH M ADIGA

natural justice. 14. Further, at para No.7 of the order dated 25.08.2014 related to capital gains, it is stated as assessment

COMMISSIONER OF INCOME TAX-III vs. M/S SYNDICATE BANK

The appeals are disposed of

Bench: ALOK ARADHE,RAVI V HOSMANI

JUSTICE AND EQUITY. THESE I.T.As. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT ITA No.256/2011 has been preferred by the revenue under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short), which was admitted on 04.06.2012 by a bench of this court on the following substantial questions

M/S GOKULDAS EXPORTS vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Appeal is allowed

Bench: P.S.DINESH KUMAR,C.M. POONACHA

JUSTICE. THIS ITA COMING ON FOR HEARING, THIS DAY P.S. DINESH KUMAR J., DELIVERED THE FOLLOWING: JUDGMENT This appeal by the assessee has been admitted to consider the following questions of law: 1. Whether the Tribunal was justified in law in not adjudicating the grounds on reopening raised by the appellant on the facts and circumstances of the case

THE COMMISSIONER OF INCOME TAX vs. M/S. BANGALORE METRO RAIL CORPORATION LTD

In the result, the appeals stand dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

JUSTICE HANCHATE SANJEEVKUMAR I.T.A.No.117/2015 c/w I.T.A.No.118/2015 BETWEEN : 1 . THE COMMISSIONER OF INCOME TAX C.R.BUILDING, QUEENS ROAD BANGALORE 2 . THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(2) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE-560001 ...APPELLANTS (COMMON) (BY SRI K.V.ARAVIND, ADV.) AND : M/s BANGALORE METRO RAIL CORPORATION LTD., 3RD FLOOR, BMTC COMPLEX K.H.ROAD, SHANTHINAGAR BANGALORE-560027 PAN NO.AAACB4881D …RESPONDENT (COMMON

THE COMMISSIONER OF INCOME TAX vs. M/S. BANGALORE METRO RAIL CORPORATION LTD

In the result, the appeals stand dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

JUSTICE HANCHATE SANJEEVKUMAR I.T.A.No.117/2015 c/w I.T.A.No.118/2015 BETWEEN : 1 . THE COMMISSIONER OF INCOME TAX C.R.BUILDING, QUEENS ROAD BANGALORE 2 . THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(2) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE-560001 ...APPELLANTS (COMMON) (BY SRI K.V.ARAVIND, ADV.) AND : M/s BANGALORE METRO RAIL CORPORATION LTD., 3RD FLOOR, BMTC COMPLEX K.H.ROAD, SHANTHINAGAR BANGALORE-560027 PAN NO.AAACB4881D …RESPONDENT (COMMON

PR. COMMISSIONER OF INCOME TAX vs. SHRI. GALI JANARDHANA REDDY

Bench: K.SOMASHEKAR,UMESH M ADIGA

natural justice. 13. Further in paragraph 7 of the order dated 25.08.2014 in the assessment of long term capital gains

COMMISSIONER OF INCOME-TAX vs. M.R.SAMPANGIRAMAIAH

Bench: P.S.DINESH KUMAR,C.M. POONACHA

capital gains tax, etc., the official figure should be lesser. In a sense, to that extent, it is a case of tax avoidance which is culpable both legally and morally. One cannot gainfully argue that it is a case of tax planning, intent being corrupt. However, that has been done at the instance of the 1st defendant, at whose hands