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

Bench: K.SOMASHEKAR,UMESH M ADIGA

b) of subsection 1 of Section 153A of the Act. 7.It is further contended that Tribunal erroneously set-aside the assessment order passed for the year assessment year 2011- 12 holding that there is no satisfaction recorded by the assessing officer of the searched person (153A) in the file of the said person ignoring the intention of legislature and even

THE COMMISSIONER OF INCOME TAX vs. M/S BPL SANYO FINANCE LTD

In the result, the appeal filed by the revenue is

Bench: The Tribunal Was Arising From The Order Dated 4Th June 2004 Passed By The Commissioner Of Income Tax (Appeals) Bangalore (For Short “The

B BHOSALE, J) This appeal under Section 260A of the Income Tax Act, 1961 (for short “the Act”) is directed against the order dated 28th October 2005 rendered by the Income Tax Appellate Tribunal, Bangalore Bench “A” (for short “Tribunal”) in ITA 2171/Bng/2004, whereby, the appeal filed by the respondent has been partly allowed. 2. The appeal before the Tribunal

SHRI. NAVIN JOLLY vs. THE INCOME-TAX OFFICER

In the result, appeal is allowed

Bench: ALOK ARADHE,M.NAGAPRASANNA

capital gain of Rs.1,55,47,315/-. The appellant further declared that he had constructed a residential property during the year situate at 808/7 and 808/8 Kaikondanahalli, Sarjapur, Bangalore. The appellant claimed exemption under Section 54F of the Act to the extent of Rs.1,55,47,315/-. Before the assessing officer, the assessee agreed voluntarily to offer

COMMISSIONER OF INCOME TAX vs. M/S.WINTAC LTD.,

The appeal is allowed in part

Bench: B.MANOHAR,DILIP B.BHOSALE

271(1)(c) and issued demand notice. The assessee being aggrieved by the order of assessment dated 30-03-2001 preferred an appeal before the Commissioner of Income Tax (Appeals) Bangalore (hereinafter referred to as ‘the First Appellate Authority’) challenging the same on various grounds. The First Appellate Authority after considering the matter in detail held that receipt

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

THE COMMISSIONER OF INCOME TAX vs. SHRI DINESH D RANKA

The appeal is allowed

Bench: ARAVIND KUMAR,MOHAN M. SHANTANAGOUDAR

capital gains either in the original return or in the return filed consequent to notice issued under Section 153A of the Act and assessee had concealed the particulars of income and consciously tried to evade tax and therefore penalty proceedings under Section 271(1)(c) was initiated. 8 5. The assessment order passed by the Assessing Authority against the assessee

SRI SANJAY JAYARAM vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

B YUVARAJ vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

R NAGARATHNA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

RAMA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

BORALINGAIAH vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

SRI. GURUPRASAD vs. GOVERNMENT OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

P. D. PONNAPPA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

RAJAPPA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

MR C V MANJUNATHA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

SMT. V.KRISHNAMMA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

SRI SANTOSH A SHETTY vs. THE STATE OF KARANTAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

S B JAGADEESH vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP