THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

271(1)(c) of the I.T. Act, 1961. 17.These are the grounds, which are urged by the learned counsel for the appellants/revenue seeking to set aside the order 18 passed by the Income Tax Appellate Tribunal, ‘C’ Bench, Bengaluru in ITA No.653(Bang) 2015, dated 29.07.2016 and to confirm the order passed by the Deputy Commissioner of Income Tax, Central

PRINCIPAL COMMISIONER OF INCOME TAX-4 vs. M/S EPSILON ADVISORS PVT LTD

Appeals are dismissed so far as

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

1 Income Tax Appellate Tribunal - 4 - NC: 2023:KHC:24931-DB ITA No.318 of 2019 C/W ITA No.320 of 2019 incurred by the assessee in the trading of shares of M/s. Jupiter Capital Pvt Ltd., by ignoring the various decision of the Hon’ble Supreme Court quoted by the Assessing Officer in the Order and the decision

SHRI NARAYAN RAO HEBRI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

The appeal stands dismissed

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

capital gains and treated the sum of Rs.1,14,20,100/-, so declared, along with the unexplained cash of Rs.24,00,000/-, as income from other sources and subjected the same to tax under Section 115BBE of the I.T. Act. The assessment was completed by order dated 17.07.2019. 4.3 Aggrieved thereby, the assessee preferred an appeal before the Commissioner