THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

capitalized (for assessment years 2004-05 and 2006-07) - 13 - 7. That in respect of the assessment year 2004- 05, the order under Section 143(3) had been passed on 27/12/2006 and in that assessment order, all deductions were disallowed by the order passed under Section 153C, except one, which had already been disallowed. 8. The assessee filed an appeal

THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

capitalized (for assessment years 2004-05 and 2006-07) - 13 - 7. That in respect of the assessment year 2004- 05, the order under Section 143(3) had been passed on 27/12/2006 and in that assessment order, all deductions were disallowed by the order passed under Section 153C, except one, which had already been disallowed. 8. The assessee filed an appeal

THE COMMISIONER OF INCOME-TAX vs. M/S IBC KNOWLEDGE PARK PVT LTD

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

capitalized (for assessment years 2004-05 and 2006-07) - 13 - 7. That in respect of the assessment year 2004- 05, the order under Section 143(3) had been passed on 27/12/2006 and in that assessment order, all deductions were disallowed by the order passed under Section 153C, except one, which had already been disallowed. 8. The assessee filed an appeal

AZIM PREMJI TRUSTEE COMPANY PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, I pass the following:-

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

153C read with section 153A, is required to be issued in relation to a search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A, on or before the 31st day of March, 2021: Provided also that for the purposes of computing the period of limitation as per this section, the time

THE PR COMMISSIONER OF INCOME TAX vs. M/S ATRIA WIND (KADAMBUR) PVT LTD

Bench: CHIEF JUSTICE,C M JOSHI

1,91,95,68,251/- made on account of capital gains. During the previous year relevant to AY 2017-18, a partnership firm namely M/s. Perpetual Investments, was converted into a private company [the assessee]. The said conversion entailed the transfer of the entire assets and liabilities from the partnership firm to the assessee company. Whereas the assessee claimed that

THE COMMISSIONER OF INCOME TAX vs. SHRI BHARAT R GAJRIA

Appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

1. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the assessee was not carrying the activity of adventure in the nature of trade even when the materials on record establish that assessee was in fact - 3 - carrying activity in the nature of adventure in trade and the decision

M/S ICKON PROJECTS vs. THE INCOME TAX OFFICER

Appeal is disposed of

Bench: P.S.DINESH KUMAR,ANANT RAMANATH HEGDE

1. Whether the Tribunal was justified in not holding that the notices issued under section 148 3 for the Assessment Years 2006-07 and 2007-08 are without jurisdiction and hence void-ab-initio under the facts and circumstances of the Appellant's case. 2. Whether the Tribunal was justified in not holding that the notices issued under section

NITESH BERA (HUF) vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeal is disposed of with liberty to the parties to raise

Bench: ALOK ARADHE,R. NATARAJ

1) BMTC BUILDING 80 FEET ROAD, 6TH BLOCK KORAMANGALA BANGALORE-560095. ... RESPONDENT (BY SRI. JEEVAN J. NEERALGI, ADV.) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 24.06.2016 PASSED IN ITA NO.1350/BANG/2014 FOR THE ASSESSMENT YEAR 2008- 09, PRAYING TO: 2 (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AS STATED ABOVE