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

38 HUBLI, PIN. 580028 ..RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3 AND R4) THIS CRIMINAL APPEAL IS FILED U/S 378 (4) OF CR.P.C., SEEKING TO GRANT LEAVE TO APPEAL AGAINST THE ORDER DATED 30.07.2021 PASSED BY THE MAGISTRATE OF JMFC-III COURT, BELAGAVI RECORDING THE CLOSURE

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

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

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 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

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 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

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

38 INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.201010. 3. THE COMMISSIONER OF INCOME TAX (TDS), HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONERS ARE FILED UNDER ARTICLES 226 & 227 OF THE INDIAN CONSTITUTION OF INDIA PRAYING TO DECLARE & STRIKE DOWN PROVISIONS OF SEC.234E

M/S PRODIGY TECHNOVATIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

38 INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.201010. 3. THE COMMISSIONER OF INCOME TAX (TDS), HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONERS ARE FILED UNDER ARTICLES 226 & 227 OF THE INDIAN CONSTITUTION OF INDIA PRAYING TO DECLARE & STRIKE DOWN PROVISIONS OF SEC.234E

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

38 INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.201010. 3. THE COMMISSIONER OF INCOME TAX (TDS), HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONERS ARE FILED UNDER ARTICLES 226 & 227 OF THE INDIAN CONSTITUTION OF INDIA PRAYING TO DECLARE & STRIKE DOWN PROVISIONS OF SEC.234E

M/S. LAKSHMINIRMAN BANGALORE PVT.LTD vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

38 INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.201010. 3. THE COMMISSIONER OF INCOME TAX (TDS), HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONERS ARE FILED UNDER ARTICLES 226 & 227 OF THE INDIAN CONSTITUTION OF INDIA PRAYING TO DECLARE & STRIKE DOWN PROVISIONS OF SEC.234E

MINTENT SERVICED APARTMENTS PVT LTD., vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

38 INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.201010. 3. THE COMMISSIONER OF INCOME TAX (TDS), HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONERS ARE FILED UNDER ARTICLES 226 & 227 OF THE INDIAN CONSTITUTION OF INDIA PRAYING TO DECLARE & STRIKE DOWN PROVISIONS OF SEC.234E

M/S TEACHERS CO OPERATIVE BANK vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

38 INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P.201010. 3. THE COMMISSIONER OF INCOME TAX (TDS), HMT BHAVAN, BELLARY ROAD, GANGANAGAR, BANGALORE-560 032. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONERS ARE FILED UNDER ARTICLES 226 & 227 OF THE INDIAN CONSTITUTION OF INDIA PRAYING TO DECLARE & STRIKE DOWN PROVISIONS OF SEC.234E