ALTIMETRIK INDIA PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF

The appeals are disposed of

Bench: S.SUJATHA,VINEET KOTHARI

SECTION 260-A OF I.T. ACT 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW. ALLOW THE APPEAL AND SET ASIDE TO THE EXTENT QUESTIONED HEREIN, THE COMMON ORDER PRONOUNCED ON 23/12/2016 BY THE ITAT, BENGALURU BENCH ‘C’, BENGALURU, IN IT(TP)A Nos. 36 & 27/BANG/2011 AND C.O. No.219/BANG/2015 (ANNEUXRE-G) & ETC., THESE I.T.As. COMING ON FOR HEARING THIS

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

10. Under the block assessment proceeding under Chapter XIV-B only the undisclosed income found during the search and seizure operation were required to be assessed and the regular assessment proceedings were preserved. The introduction - 38 - of Section 153A of the Act provides a departure from this proceeding. Under Section 153A of the Act, the Assessing Officer has been given

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

10. Under the block assessment proceeding under Chapter XIV-B only the undisclosed income found during the search and seizure operation were required to be assessed and the regular assessment proceedings were preserved. The introduction - 38 - of Section 153A of the Act provides a departure from this proceeding. Under Section 153A of the Act, the Assessing Officer has been given

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

10. Under the block assessment proceeding under Chapter XIV-B only the undisclosed income found during the search and seizure operation were required to be assessed and the regular assessment proceedings were preserved. The introduction - 38 - of Section 153A of the Act provides a departure from this proceeding. Under Section 153A of the Act, the Assessing Officer has been given

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

10. Under the block assessment proceeding under Chapter XIV-B only the undisclosed income found during the search and seizure operation were required to be assessed and the regular assessment proceedings were preserved. The introduction - 38 - of Section 153A of the Act provides a departure from this proceeding. Under Section 153A of the Act, the Assessing Officer has been given

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

10. Under the block assessment proceeding under Chapter XIV-B only the undisclosed income found during the search and seizure operation were required to be assessed and the regular assessment proceedings were preserved. The introduction - 38 - of Section 153A of the Act provides a departure from this proceeding. Under Section 153A of the Act, the Assessing Officer has been given

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

10. Under the block assessment proceeding under Chapter XIV-B only the undisclosed income found during the search and seizure operation were required to be assessed and the regular assessment proceedings were preserved. The introduction - 38 - of Section 153A of the Act provides a departure from this proceeding. Under Section 153A of the Act, the Assessing Officer has been given

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

10. Under the block assessment proceeding under Chapter XIV-B only the undisclosed income found during the search and seizure operation were required to be assessed and the regular assessment proceedings were preserved. The introduction - 38 - of Section 153A of the Act provides a departure from this proceeding. Under Section 153A of the Act, the Assessing Officer has been given

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

10. Under the block assessment proceeding under Chapter XIV-B only the undisclosed income found during the search and seizure operation were required to be assessed and the regular assessment proceedings were preserved. The introduction - 38 - of Section 153A of the Act provides a departure from this proceeding. Under Section 153A of the Act, the Assessing Officer has been given

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

10. Under the block assessment proceeding under Chapter XIV-B only the undisclosed income found during the search and seizure operation were required to be assessed and the regular assessment proceedings were preserved. The introduction - 38 - of Section 153A of the Act provides a departure from this proceeding. Under Section 153A of the Act, the Assessing Officer has been given

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

10. Under the block assessment proceeding under Chapter XIV-B only the undisclosed income found during the search and seizure operation were required to be assessed and the regular assessment proceedings were preserved. The introduction - 38 - of Section 153A of the Act provides a departure from this proceeding. Under Section 153A of the Act, the Assessing Officer has been given

THE CENTRAL BOARD OF TRUSTEES vs. MR. GOPAL S HEBBALLI

Appeals are dismissed as not

Bench: The Hon’Ble Mr.Justice K. Natarajan Criminal Appeal No.100124/2022 C/W Criminal Appeal Nos. 100123/2022, 100125/2022, 100126/2022, 100127/2022, 100130/2022, 100131/2022, 100132/2022, 100133/2022, 100134/2022, 100135/2022, 100136/2022, 100137/2022, 100138/2022, 100139/2022, 100140/2022, 100141/2022, 100142/2022, 100143/2022, 100144/2022, 100145/2022, 100172/2022, 100173/2022, 100026/2022, 100077/2022, 100078/2022, 100079/2022, 100080/2022, 100081/2022, 100082/2022, 100083/2022, 100084/2022, 100085/2022, 100086/2022, 100090/2022, 100091/2022, 100092/2022, 100093/2022, 100094/2022, 100095/2022, 100114/2022

37 IN CRL.A.100094/2022 BETWEEN THE INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, PLOT NO. 123, SARAF COLONY KAHANAPUR ROAD, SHRADDHA BUILDING TILAKWADI, BELGAVI-590006 ...APPELLANT (By Sri. Y.V.RAVIRAJ, ADV.) AND 1 . M/S UPKAR AND UPKAR INDIA PARTNERSHIP FIRM OCCUPATION. BUSINESS OFF. P.B. ROAD, YALLAPUR ONI, HUBLI- 580028 REP.BY MANAGING PARTNER, SHRI.FAKRUDDIN A MAGAR

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

37 of the Act. In support of aforesaid submissions, reference has been made to 'ITO VS. MEWALAL DWARKA PRASAD', (1989) 176 ITR 529 (SC), 'ITO VS. K.L.SRIHARI (HUF) (2001) 250 ITR 193 (SC), and 'ACIT VS. 9 RAJESH JHAVERI STOCK BROKERS P. LTD.', (2007) 291 ITR 500 (SC). 5. On the other hand, learned counsel for the revenue submitted that

SREE C B EDUCATIONAL AND CULTURAL TRUST vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

37 YEARS. 5. SKYTECH INFINITE PLATFORM PVT.LTD., NO.6/1, MUNISWAMAPPA ROAD, MARUTHI SEVA NAGAR POST, BANASWADI MAIN ROAD, BANGALORE-560033 BY ITS DIRECTOR SRI.P.DEIVEEKAN S/O N.PARAMASIVAN, AGED 42 YEARS 6. STRATYCON BUSINESS SOLUTIONS PVT. LTD. NO.319, 14TH CROSS, 2ND BLOCK, JAYANAGAR, BANGALORE-560 011 BY ITS DIRECTOR SRI.RAVIPRAKASH KONI, S/O GANAPAYYA MADHYASTHA KONI 7. T-TEL COMMUNICATIONS INDIA PVT. LTD. NO.424

M/S PRAKASH BUS CORPORATION PVT LTD vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

37 YEARS. 5. SKYTECH INFINITE PLATFORM PVT.LTD., NO.6/1, MUNISWAMAPPA ROAD, MARUTHI SEVA NAGAR POST, BANASWADI MAIN ROAD, BANGALORE-560033 BY ITS DIRECTOR SRI.P.DEIVEEKAN S/O N.PARAMASIVAN, AGED 42 YEARS 6. STRATYCON BUSINESS SOLUTIONS PVT. LTD. NO.319, 14TH CROSS, 2ND BLOCK, JAYANAGAR, BANGALORE-560 011 BY ITS DIRECTOR SRI.RAVIPRAKASH KONI, S/O GANAPAYYA MADHYASTHA KONI 7. T-TEL COMMUNICATIONS INDIA PVT. LTD. NO.424

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

37 YEARS. 5. SKYTECH INFINITE PLATFORM PVT.LTD., NO.6/1, MUNISWAMAPPA ROAD, MARUTHI SEVA NAGAR POST, BANASWADI MAIN ROAD, BANGALORE-560033 BY ITS DIRECTOR SRI.P.DEIVEEKAN S/O N.PARAMASIVAN, AGED 42 YEARS 6. STRATYCON BUSINESS SOLUTIONS PVT. LTD. NO.319, 14TH CROSS, 2ND BLOCK, JAYANAGAR, BANGALORE-560 011 BY ITS DIRECTOR SRI.RAVIPRAKASH KONI, S/O GANAPAYYA MADHYASTHA KONI 7. T-TEL COMMUNICATIONS INDIA PVT. LTD. NO.424

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

37 YEARS. 5. SKYTECH INFINITE PLATFORM PVT.LTD., NO.6/1, MUNISWAMAPPA ROAD, MARUTHI SEVA NAGAR POST, BANASWADI MAIN ROAD, BANGALORE-560033 BY ITS DIRECTOR SRI.P.DEIVEEKAN S/O N.PARAMASIVAN, AGED 42 YEARS 6. STRATYCON BUSINESS SOLUTIONS PVT. LTD. NO.319, 14TH CROSS, 2ND BLOCK, JAYANAGAR, BANGALORE-560 011 BY ITS DIRECTOR SRI.RAVIPRAKASH KONI, S/O GANAPAYYA MADHYASTHA KONI 7. T-TEL COMMUNICATIONS INDIA PVT. LTD. NO.424

M/S. K K BROTHERS vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

37 YEARS. 5. SKYTECH INFINITE PLATFORM PVT.LTD., NO.6/1, MUNISWAMAPPA ROAD, MARUTHI SEVA NAGAR POST, BANASWADI MAIN ROAD, BANGALORE-560033 BY ITS DIRECTOR SRI.P.DEIVEEKAN S/O N.PARAMASIVAN, AGED 42 YEARS 6. STRATYCON BUSINESS SOLUTIONS PVT. LTD. NO.319, 14TH CROSS, 2ND BLOCK, JAYANAGAR, BANGALORE-560 011 BY ITS DIRECTOR SRI.RAVIPRAKASH KONI, S/O GANAPAYYA MADHYASTHA KONI 7. T-TEL COMMUNICATIONS INDIA PVT. LTD. NO.424