THE COMMISSIONER OF INCOME TAX vs. M/S CYBER PARK DEVELOPMENT

In the result, the appeal fails

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

77, 5TH FLOOR ELECTRONIC CITY, PHASE-I HOSUR MAIN ROAD, DODDATHOGUR BANGALORE-560100. ... RESPONDENT (BY SRI. T. SURYANARAYANA, ADV.) - - - THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 31.10.2013 PASSED IN ITA NO.77/BANG/2013 FOR THE ASSESSMENT YEAR 2007-08, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO: 2 (I) FORMULATE

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

77,27,150/-. However, no order of assessment was passed under Section 143(3) of the Act. The Assessing Officer issued a notice under Section 148 of the Act on 31.03.2012. The assessee filed the return of income in response to the aforesaid notice on 13.09.2012 and declared total income of Rs.32,56,61,835/-. In the return of income

M/S HUBLI ELECTRICITY SUPPLY CO. vs. THE DEPUTY COMMISSIONER

In the result, the appeals are disposed of as

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

condoned by the appellate authority and the same came : 11 : to be rejected in further appeal before the ITAT. The assessee was under a bonafide impression that a fresh order of the assessing authority shall be passed before further course of action is taken. However, when the consequential order was passed by the assessing officer, an appeal was filed before

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

77 (11) (2007)10 SCC 342 – State of Uttar Pradesh and others Vs Deepak Fertilizers and Petrochemical Corporation Ltd. (12) ITA Nos.2564/2005 C/W 2565/2005 – Commissioner of Income Tax and anr Vs Manjunatha Cotton and Ginning Factory (13) (2006) 206 CTR 0175 – Civil Appeal No.4633/2006 – Rajesh Kumar and ors Vs Deputy Commissioner of Income tax and others

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

77 (11) (2007)10 SCC 342 – State of Uttar Pradesh and others Vs Deepak Fertilizers and Petrochemical Corporation Ltd. (12) ITA Nos.2564/2005 C/W 2565/2005 – Commissioner of Income Tax and anr Vs Manjunatha Cotton and Ginning Factory (13) (2006) 206 CTR 0175 – Civil Appeal No.4633/2006 – Rajesh Kumar and ors Vs Deputy Commissioner of Income tax and others

M/S PROCESS PUMPS (I) PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

77 (11) (2007)10 SCC 342 – State of Uttar Pradesh and others Vs Deepak Fertilizers and Petrochemical Corporation Ltd. (12) ITA Nos.2564/2005 C/W 2565/2005 – Commissioner of Income Tax and anr Vs Manjunatha Cotton and Ginning Factory (13) (2006) 206 CTR 0175 – Civil Appeal No.4633/2006 – Rajesh Kumar and ors Vs Deputy Commissioner of Income tax and others

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

77 (11) (2007)10 SCC 342 – State of Uttar Pradesh and others Vs Deepak Fertilizers and Petrochemical Corporation Ltd. (12) ITA Nos.2564/2005 C/W 2565/2005 – Commissioner of Income Tax and anr Vs Manjunatha Cotton and Ginning Factory (13) (2006) 206 CTR 0175 – Civil Appeal No.4633/2006 – Rajesh Kumar and ors Vs Deputy Commissioner of Income tax and others

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

77 (11) (2007)10 SCC 342 – State of Uttar Pradesh and others Vs Deepak Fertilizers and Petrochemical Corporation Ltd. (12) ITA Nos.2564/2005 C/W 2565/2005 – Commissioner of Income Tax and anr Vs Manjunatha Cotton and Ginning Factory (13) (2006) 206 CTR 0175 – Civil Appeal No.4633/2006 – Rajesh Kumar and ors Vs Deputy Commissioner of Income tax and others

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

77 (11) (2007)10 SCC 342 – State of Uttar Pradesh and others Vs Deepak Fertilizers and Petrochemical Corporation Ltd. (12) ITA Nos.2564/2005 C/W 2565/2005 – Commissioner of Income Tax and anr Vs Manjunatha Cotton and Ginning Factory (13) (2006) 206 CTR 0175 – Civil Appeal No.4633/2006 – Rajesh Kumar and ors Vs Deputy Commissioner of Income tax and others

M/S MAHRISHI MELTCHEMS PRIVATE LIMITED vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

77 (11) (2007)10 SCC 342 – State of Uttar Pradesh and others Vs Deepak Fertilizers and Petrochemical Corporation Ltd. (12) ITA Nos.2564/2005 C/W 2565/2005 – Commissioner of Income Tax and anr Vs Manjunatha Cotton and Ginning Factory (13) (2006) 206 CTR 0175 – Civil Appeal No.4633/2006 – Rajesh Kumar and ors Vs Deputy Commissioner of Income tax and others

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

77 (11) (2007)10 SCC 342 – State of Uttar Pradesh and others Vs Deepak Fertilizers and Petrochemical Corporation Ltd. (12) ITA Nos.2564/2005 C/W 2565/2005 – Commissioner of Income Tax and anr Vs Manjunatha Cotton and Ginning Factory (13) (2006) 206 CTR 0175 – Civil Appeal No.4633/2006 – Rajesh Kumar and ors Vs Deputy Commissioner of Income tax and others

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

77 (11) (2007)10 SCC 342 – State of Uttar Pradesh and others Vs Deepak Fertilizers and Petrochemical Corporation Ltd. (12) ITA Nos.2564/2005 C/W 2565/2005 – Commissioner of Income Tax and anr Vs Manjunatha Cotton and Ginning Factory (13) (2006) 206 CTR 0175 – Civil Appeal No.4633/2006 – Rajesh Kumar and ors Vs Deputy Commissioner of Income tax and others

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

77 (11) (2007)10 SCC 342 – State of Uttar Pradesh and others Vs Deepak Fertilizers and Petrochemical Corporation Ltd. (12) ITA Nos.2564/2005 C/W 2565/2005 – Commissioner of Income Tax and anr Vs Manjunatha Cotton and Ginning Factory (13) (2006) 206 CTR 0175 – Civil Appeal No.4633/2006 – Rajesh Kumar and ors Vs Deputy Commissioner of Income tax and others

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

77 (11) (2007)10 SCC 342 – State of Uttar Pradesh and others Vs Deepak Fertilizers and Petrochemical Corporation Ltd. (12) ITA Nos.2564/2005 C/W 2565/2005 – Commissioner of Income Tax and anr Vs Manjunatha Cotton and Ginning Factory (13) (2006) 206 CTR 0175 – Civil Appeal No.4633/2006 – Rajesh Kumar and ors Vs Deputy Commissioner of Income tax and others

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

77 (11) (2007)10 SCC 342 – State of Uttar Pradesh and others Vs Deepak Fertilizers and Petrochemical Corporation Ltd. (12) ITA Nos.2564/2005 C/W 2565/2005 – Commissioner of Income Tax and anr Vs Manjunatha Cotton and Ginning Factory (13) (2006) 206 CTR 0175 – Civil Appeal No.4633/2006 – Rajesh Kumar and ors Vs Deputy Commissioner of Income tax and others

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

77 (11) (2007)10 SCC 342 – State of Uttar Pradesh and others Vs Deepak Fertilizers and Petrochemical Corporation Ltd. (12) ITA Nos.2564/2005 C/W 2565/2005 – Commissioner of Income Tax and anr Vs Manjunatha Cotton and Ginning Factory (13) (2006) 206 CTR 0175 – Civil Appeal No.4633/2006 – Rajesh Kumar and ors Vs Deputy Commissioner of Income tax and others

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

77 (11) (2007)10 SCC 342 – State of Uttar Pradesh and others Vs Deepak Fertilizers and Petrochemical Corporation Ltd. (12) ITA Nos.2564/2005 C/W 2565/2005 – Commissioner of Income Tax and anr Vs Manjunatha Cotton and Ginning Factory (13) (2006) 206 CTR 0175 – Civil Appeal No.4633/2006 – Rajesh Kumar and ors Vs Deputy Commissioner of Income tax and others

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

77 (11) (2007)10 SCC 342 – State of Uttar Pradesh and others Vs Deepak Fertilizers and Petrochemical Corporation Ltd. (12) ITA Nos.2564/2005 C/W 2565/2005 – Commissioner of Income Tax and anr Vs Manjunatha Cotton and Ginning Factory (13) (2006) 206 CTR 0175 – Civil Appeal No.4633/2006 – Rajesh Kumar and ors Vs Deputy Commissioner of Income tax and others

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

77 (11) (2007)10 SCC 342 – State of Uttar Pradesh and others Vs Deepak Fertilizers and Petrochemical Corporation Ltd. (12) ITA Nos.2564/2005 C/W 2565/2005 – Commissioner of Income Tax and anr Vs Manjunatha Cotton and Ginning Factory (13) (2006) 206 CTR 0175 – Civil Appeal No.4633/2006 – Rajesh Kumar and ors Vs Deputy Commissioner of Income tax and others