ANTONY PARAKAL KURIAN vs. ASSISTANT COMMISSIONER OF INCOME TAX

Appeal is allowed in part

Bench: S.SUJATHA,S RACHAIAH

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 06.11.2020 PASSED IN ITA NO.1576/BANG/2018 AND THE ORDER DATED 22.06.2021 IN MP NO.163/BANG/2020 (ANNEXURE-F), FOR THE ASSESSMENT YEAR 2013-2014. PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. (B) ALLOW THE APPEAL AND SET 2 ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL

THE COMMISSIONER OF INCOME TAX vs. LATE KHOOBCHAND M MAKHIJA

The appeals are dismissed

Bench: N.KUMAR,RATHNAKALA

260-A of the Income Tax Act, 1961 arising out of rder dated 05-01-2007 passed in ITA No.3122/Bang/2004 for the Assessment year 1999-00, praying that this Hon'ble Court may be pleased to: iii. formulate the substantial questions of law stated therein, iv. allow the appeal and set aside the order passed by the Income Tax Appellate

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

Appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 27.04.2016 PASSED IN ITA NO.989/BANG/2014, FOR THE ASSESSMENT YEAR 2011-2012 PRAYING TO 1. - 2 - FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. 2. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE ITAT, BENGALURU IN ITA NO.989/BANG/2014 DATED 27.04.2016 CONFIRMING THE ORDER OF THE APPELLATE

THE COMMISSIONER OF INCOME TAX vs. M/S ASSOCIATED ELECTRONIC AND ELCTRICAL

The appeal stands dismissed

Bench: S.SUJATHA,VINEET SARAN

section 260-A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) challenging the Order passed by the Income Tax Appellate Tribunal, Bangalore Bench [B] dated 6.2.2009 for the Assessment Year 1996-97. 2. The facts in brief are that the Assessee was carrying on the business of manufacture and marketing of electrical appliances

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

Appeals stand dismissed

Bench: RAVI MALIMATH,ASHOK S.KINAGI

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 18.03.2016 PASSED IN ITA NO.35/BANG/2015, FOR THE ASSESSMENT YEAR 2010-2011. PRAYING TO 1. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. 2. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE ITAT, BENGALURU IN ITA NO.35/BANG/2015 DATED 18.03.2016 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER

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

Appeal is allowed

Bench: S.SUJATHA,VINEET SARAN

SECTION 260-A OF I.T. ACT, 1961 PRAYING TO SET ASIDE THE ORDER PASSED BY THE ITAT BANGALORE IN ITA NO.1012/BNG/2007, DATED 07/10/2008 CONFIRM THE ORDERS OF CIT (A) AND THE ASSESSING AUTHORITY IN THE INTEREST OF 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

M/S NANDI STEELS LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the findings

Bench: ALOK ARADHE,R. NATARAJ

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER PASSED IN ITA NO.546/(BANG)/2008, DATED 09.12.2011 AND ITA 2 NO.546/BANG/2008, DATED 19.1.2012 FOR THE ASSESSMENT YEAR 2003-04, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT. (ii) ALLOW THE APPEAL AND SET ASIDE

GOPAL S. PANDIT vs. THE COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,VINEET KOTHARI

260-A of the Income Tax Act, 1961 ['Act' for short], raising the purported substantial questions of law arising from the Order of learned Income Tax Appellate Tribunal, Bangalore Bench “B”, dated 27.07.2016 for the Assessment Years 2005-06 to 2009-10. 2. The learned Counsel for the Assessee has suggested the following three substantial questions

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

260-A of I.T.Act, 1961 arising out of order dated 30.01.2009 passed in ITA No.1072/BNG/2007, for the assessment year 2004-2005, praying to I) Formulate the substantial questions of law stated therein, II) Allow the appeal and set aside the order passed by the ITAT Bangalore in ITA No.1072/BNG/2007, dated 30-01-2009 confirming the order of the Appellate Commissioner

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

260-A of I.T.Act, 1961 arising out of order dated 30.01.2009 passed in ITA No.1072/BNG/2007, for the assessment year 2004-2005, praying to I) Formulate the substantial questions of law stated therein, II) Allow the appeal and set aside the order passed by the ITAT Bangalore in ITA No.1072/BNG/2007, dated 30-01-2009 confirming the order of the Appellate Commissioner

THE COMMISSIONER OF INCOME TAX vs. SMT PADMAVATHY

The appeal is dismissed

Bench: B.MANOHAR,K.SREEDHAR RAO

260-A OF I.T.ACT, 1961 ARISING OUT OF ORDER DATED 17-04-2006 PASSED IN ITA.NO.1473/BANG/2003 FOR THE ASSESSMENT YEAR 1999-00, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE ITAT, BANGALORE IN ITA.NO.1473/BANG/2003 DATED 17-04-2006 AND CONFIRMING THE ORDER

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

The appeal is dismissed

Bench: B.V.NAGARATHNA,JAYANT PATEL

SECTION 260-A OF THE INCOME TAX ACT, 1961 APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 17/04/2015 2 PASSED IN ITA NO. 629/BANG/2009, FOR THE ASSESSMENT YEAR 2005-06. THIS ITA COMING ON FOR ADMISSION THIS DAY, JAYANT PATEL J. DELIVERED THE FOLLOWING: J U D G M E N T The appellants-Revenue

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

Appeals are dismissed

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

260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED: 21/11/2014 PASSED IN ITA NO.1651/BANG/2012, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLANTE ORDER DATED:21/11/2014 PASSED

COMMISSIONER OF INCOME vs. M.R.PADMAVATHY TRUST

Appeals are dismissed

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

260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED: 21/11/2014 PASSED IN ITA NO.1651/BANG/2012, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLANTE ORDER DATED:21/11/2014 PASSED

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

Appeals are dismissed

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

260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED: 21/11/2014 PASSED IN ITA NO.1651/BANG/2012, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLANTE ORDER DATED:21/11/2014 PASSED

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

Appeals are dismissed

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

260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED: 21/11/2014 PASSED IN ITA NO.1651/BANG/2012, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLANTE ORDER DATED:21/11/2014 PASSED

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

Appeals are dismissed

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

260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED: 21/11/2014 PASSED IN ITA NO.1651/BANG/2012, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLANTE ORDER DATED:21/11/2014 PASSED

COMMISSIONER OF INCOME TAX vs. M.R.KODANDARAM

Appeals are dismissed

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

260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED: 21/11/2014 PASSED IN ITA NO.1651/BANG/2012, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLANTE ORDER DATED:21/11/2014 PASSED