PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reopen those proceedings and reassess the total income, taking note of the undisclosed income, if any, unearthed during the search." It was further observed that in the facts of that case if the CIT had come across any income that the AO had not taken note of - 43 - while passing the earlier order, "the said material can be furnished

THE PR. COMMISIONER INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reopen those proceedings and reassess the total income, taking note of the undisclosed income, if any, unearthed during the search." It was further observed that in the facts of that case if the CIT had come across any income that the AO had not taken note of - 43 - while passing the earlier order, "the said material can be furnished

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reopen those proceedings and reassess the total income, taking note of the undisclosed income, if any, unearthed during the search." It was further observed that in the facts of that case if the CIT had come across any income that the AO had not taken note of - 43 - while passing the earlier order, "the said material can be furnished

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reopen those proceedings and reassess the total income, taking note of the undisclosed income, if any, unearthed during the search." It was further observed that in the facts of that case if the CIT had come across any income that the AO had not taken note of - 43 - while passing the earlier order, "the said material can be furnished

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reopen those proceedings and reassess the total income, taking note of the undisclosed income, if any, unearthed during the search." It was further observed that in the facts of that case if the CIT had come across any income that the AO had not taken note of - 43 - while passing the earlier order, "the said material can be furnished

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reopen those proceedings and reassess the total income, taking note of the undisclosed income, if any, unearthed during the search." It was further observed that in the facts of that case if the CIT had come across any income that the AO had not taken note of - 43 - while passing the earlier order, "the said material can be furnished

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reopen those proceedings and reassess the total income, taking note of the undisclosed income, if any, unearthed during the search." It was further observed that in the facts of that case if the CIT had come across any income that the AO had not taken note of - 43 - while passing the earlier order, "the said material can be furnished

PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reopen those proceedings and reassess the total income, taking note of the undisclosed income, if any, unearthed during the search." It was further observed that in the facts of that case if the CIT had come across any income that the AO had not taken note of - 43 - while passing the earlier order, "the said material can be furnished

THE COMMISSIONER OF INCOME TAX vs. SMT SHAKUNTHALA HEGDE

Bench: B.V.PINTO,K.SREEDHAR RAO

condoned the delay and allowed the appeals on merits. The Revenue aggrieved by the said order, has filed this appeal. 2. Sri A.Shankar, learned counsel for the respondent relied upon the decision of the Supreme Court in the case of Concord of India Ins. Co. Ltd. Vs. Smt. Nirmala Devi reported in 118 ITR 1979, wherein at page

THE COMMISSONER OF INCOME TAX vs. SRI PRAKASH B NICHANI

Bench: B.MANOHAR,VINEET SARAN

reopening assessment was also challenged. The said appeal by the assessee was filed with a delay of 331 days. The Appellate Commissioner dismissed the appeal on the ground of delay, which order was challenged by the assessee in appeal before the Tribunal. By impugned order dated 27.2.2009, the Tribunal, after condoning

WEIR BDK VALVES vs. THE ASSISTANT COMMISSIONER OF

Bench: The Hon'Ble Mr. Justice B.Manohar W.P. No.72328 & W.P.Nos.72395-397/2012(T-Res) Between: Weir Bdk Valves, A Unit Of Weir India Private Limited., (Formserly B.D.K. Engineering Industries Limited) No.47/48, Gokul Road, Hubli – 580 030, Represented Herein By Its Head – Finance & Accounts, Mr.Lokesh Bhatia. ... Petitioner (By Sri.T.Suryanarayana, Adv. For M/S.King & Partridge, Advs) And: 1. The Assistant Commissioner Of Commercial Taxes (Audit – 1) , D.C. Compound, Dharwad. 2. The Assistant Commissioner Of Commercial Taxes (Audit), Kumta.

reopening the assessment under Section 9(2) of the CST Act read with Section 39 of the KVAT Act. The 10 Assessing Authority acted contrary to the circular dated 7-6-2006 issued by the Commissioner. Further, as per Rule 12(7) of Central Sales Tax (Registration and Turnover) Rules, 1957 the assessing officer may on the application made

M/S. THE KARNATAKA CHEMISTS AND DRUGGISTS ASSOCIATION (R) vs. THE INCOME TAX OFFICER

The appeals are allowed

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

delay. 8. We have considered the submissions of learned counsel for the parties and perused the appeal papers. 9. We notice that the Assessing Officer issued notices under Section 148 of the Act for the Assessment Years 2013-14 and 2014-15, on account of the failure of the assessee to file returns of income under Section

M/S THE KARNATAKA STATE CO-OPERATIVE APEX BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, the appeal is disposed of

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

condonation of delay in filing the return under Section 119 of the Act. It is further submitted that Section 148 of the Act provides a remedy to the revenue and is not a remedy to the assessee. It is also submitted that proceeding under Section 148 can be initiated only in respect of such income which escapes assessment

THE PR COMMISSIONER OF INCOME TAX, vs. SHRI RAMESH RAMACHANDRA RAO,

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

condonation of delay, submits that the order passed by the Tribunal is founded on the judgment of this Court in IBC Knowledge Park Pvt. Ltd. (supra), which has attained finality. Learned counsel further submits that the additions made in the assessment order passed under Section 153C of the IT Act, to a concluded assessment are not based on any material

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Reopening of assessments on noticing that no registration was obtained by the Trust under Section 12A of the Act for the assessment year in question is in accordance with law. Merely placing reliance on the proviso to Section 12A(2) and Circular No.1/2015, the Tribunal proceeded to pass the re-assessment orders ignoring the materials on record. 4. Learned Senior

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Reopening of assessments on noticing that no registration was obtained by the Trust under Section 12A of the Act for the assessment year in question is in accordance with law. Merely placing reliance on the proviso to Section 12A(2) and Circular No.1/2015, the Tribunal proceeded to pass the re-assessment orders ignoring the materials on record. 4. Learned Senior

THE COMMISSIONER OF INCOME TAX vs. M/s KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Reopening of assessments on noticing that no registration was obtained by the Trust under Section 12A of the Act for the assessment year in question is in accordance with law. Merely placing reliance on the proviso to Section 12A(2) and Circular No.1/2015, the Tribunal proceeded to pass the re-assessment orders ignoring the materials on record. 4. Learned Senior

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Reopening of assessments on noticing that no registration was obtained by the Trust under Section 12A of the Act for the assessment year in question is in accordance with law. Merely placing reliance on the proviso to Section 12A(2) and Circular No.1/2015, the Tribunal proceeded to pass the re-assessment orders ignoring the materials on record. 4. Learned Senior