M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

JUSTICE S VISHWAJITH SHETTY ITA NO.502/2018 C/W ITA NO.503/2018, ITA NO.504/2018, ITA NO.505/2018, ITA NO.506/2018, ITA NO.507/2018, ITA NO.549/2018, ITA NO.550/2018, ITA NO.560/2018, ITA NO.561/2018, ITA NO.562/2018, ITA NO.563/2018, ITA NO.564/2018, ITA NO.879/2017, ITA NO.882/2017, ITA NO.883/2017, ITA NO.897/2017, ITA NO.898/2017 ITA NO.899/2017, ITA NO.125/2020 IN ITA NO.502/2018 C/W ITA NOS.503/2018, 504/2018, 505/2018, 507/2018, 549/2018, 550/2018, 560/2018, 561/2018, 562/2018, 563/2018

M/S GOOGLE IRELAND LIMITED vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

JUSTICE S VISHWAJITH SHETTY ITA NO.502/2018 C/W ITA NO.503/2018, ITA NO.504/2018, ITA NO.505/2018, ITA NO.506/2018, ITA NO.507/2018, ITA NO.549/2018, ITA NO.550/2018, ITA NO.560/2018, ITA NO.561/2018, ITA NO.562/2018, ITA NO.563/2018, ITA NO.564/2018, ITA NO.879/2017, ITA NO.882/2017, ITA NO.883/2017, ITA NO.897/2017, ITA NO.898/2017 ITA NO.899/2017, ITA NO.125/2020 IN ITA NO.502/2018 C/W ITA NOS.503/2018, 504/2018, 505/2018, 507/2018, 549/2018, 550/2018, 560/2018, 561/2018, 562/2018, 563/2018

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

JUSTICE S VISHWAJITH SHETTY ITA NO.502/2018 C/W ITA NO.503/2018, ITA NO.504/2018, ITA NO.505/2018, ITA NO.506/2018, ITA NO.507/2018, ITA NO.549/2018, ITA NO.550/2018, ITA NO.560/2018, ITA NO.561/2018, ITA NO.562/2018, ITA NO.563/2018, ITA NO.564/2018, ITA NO.879/2017, ITA NO.882/2017, ITA NO.883/2017, ITA NO.897/2017, ITA NO.898/2017 ITA NO.899/2017, ITA NO.125/2020 IN ITA NO.502/2018 C/W ITA NOS.503/2018, 504/2018, 505/2018, 507/2018, 549/2018, 550/2018, 560/2018, 561/2018, 562/2018, 563/2018

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

JUSTICE S VISHWAJITH SHETTY ITA NO.502/2018 C/W ITA NO.503/2018, ITA NO.504/2018, ITA NO.505/2018, ITA NO.506/2018, ITA NO.507/2018, ITA NO.549/2018, ITA NO.550/2018, ITA NO.560/2018, ITA NO.561/2018, ITA NO.562/2018, ITA NO.563/2018, ITA NO.564/2018, ITA NO.879/2017, ITA NO.882/2017, ITA NO.883/2017, ITA NO.897/2017, ITA NO.898/2017 ITA NO.899/2017, ITA NO.125/2020 IN ITA NO.502/2018 C/W ITA NOS.503/2018, 504/2018, 505/2018, 507/2018, 549/2018, 550/2018, 560/2018, 561/2018, 562/2018, 563/2018

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

JUSTICE S VISHWAJITH SHETTY ITA NO.502/2018 C/W ITA NO.503/2018, ITA NO.504/2018, ITA NO.505/2018, ITA NO.506/2018, ITA NO.507/2018, ITA NO.549/2018, ITA NO.550/2018, ITA NO.560/2018, ITA NO.561/2018, ITA NO.562/2018, ITA NO.563/2018, ITA NO.564/2018, ITA NO.879/2017, ITA NO.882/2017, ITA NO.883/2017, ITA NO.897/2017, ITA NO.898/2017 ITA NO.899/2017, ITA NO.125/2020 IN ITA NO.502/2018 C/W ITA NOS.503/2018, 504/2018, 505/2018, 507/2018, 549/2018, 550/2018, 560/2018, 561/2018, 562/2018, 563/2018

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

JUSTICE S VISHWAJITH SHETTY ITA NO.502/2018 C/W ITA NO.503/2018, ITA NO.504/2018, ITA NO.505/2018, ITA NO.506/2018, ITA NO.507/2018, ITA NO.549/2018, ITA NO.550/2018, ITA NO.560/2018, ITA NO.561/2018, ITA NO.562/2018, ITA NO.563/2018, ITA NO.564/2018, ITA NO.879/2017, ITA NO.882/2017, ITA NO.883/2017, ITA NO.897/2017, ITA NO.898/2017 ITA NO.899/2017, ITA NO.125/2020 IN ITA NO.502/2018 C/W ITA NOS.503/2018, 504/2018, 505/2018, 507/2018, 549/2018, 550/2018, 560/2018, 561/2018, 562/2018, 563/2018

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

JUSTICE S VISHWAJITH SHETTY ITA NO.502/2018 C/W ITA NO.503/2018, ITA NO.504/2018, ITA NO.505/2018, ITA NO.506/2018, ITA NO.507/2018, ITA NO.549/2018, ITA NO.550/2018, ITA NO.560/2018, ITA NO.561/2018, ITA NO.562/2018, ITA NO.563/2018, ITA NO.564/2018, ITA NO.879/2017, ITA NO.882/2017, ITA NO.883/2017, ITA NO.897/2017, ITA NO.898/2017 ITA NO.899/2017, ITA NO.125/2020 IN ITA NO.502/2018 C/W ITA NOS.503/2018, 504/2018, 505/2018, 507/2018, 549/2018, 550/2018, 560/2018, 561/2018, 562/2018, 563/2018

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

JUSTICE S VISHWAJITH SHETTY ITA NO.502/2018 C/W ITA NO.503/2018, ITA NO.504/2018, ITA NO.505/2018, ITA NO.506/2018, ITA NO.507/2018, ITA NO.549/2018, ITA NO.550/2018, ITA NO.560/2018, ITA NO.561/2018, ITA NO.562/2018, ITA NO.563/2018, ITA NO.564/2018, ITA NO.879/2017, ITA NO.882/2017, ITA NO.883/2017, ITA NO.897/2017, ITA NO.898/2017 ITA NO.899/2017, ITA NO.125/2020 IN ITA NO.502/2018 C/W ITA NOS.503/2018, 504/2018, 505/2018, 507/2018, 549/2018, 550/2018, 560/2018, 561/2018, 562/2018, 563/2018

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

JUSTICE S VISHWAJITH SHETTY ITA NO.502/2018 C/W ITA NO.503/2018, ITA NO.504/2018, ITA NO.505/2018, ITA NO.506/2018, ITA NO.507/2018, ITA NO.549/2018, ITA NO.550/2018, ITA NO.560/2018, ITA NO.561/2018, ITA NO.562/2018, ITA NO.563/2018, ITA NO.564/2018, ITA NO.879/2017, ITA NO.882/2017, ITA NO.883/2017, ITA NO.897/2017, ITA NO.898/2017 ITA NO.899/2017, ITA NO.125/2020 IN ITA NO.502/2018 C/W ITA NOS.503/2018, 504/2018, 505/2018, 507/2018, 549/2018, 550/2018, 560/2018, 561/2018, 562/2018, 563/2018

THE PR COMMISSIONER OF INCOME TAX vs. M/S GOOGLE INDIA PRIVATE LTD

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

JUSTICE S VISHWAJITH SHETTY ITA NO.502/2018 C/W ITA NO.503/2018, ITA NO.504/2018, ITA NO.505/2018, ITA NO.506/2018, ITA NO.507/2018, ITA NO.549/2018, ITA NO.550/2018, ITA NO.560/2018, ITA NO.561/2018, ITA NO.562/2018, ITA NO.563/2018, ITA NO.564/2018, ITA NO.879/2017, ITA NO.882/2017, ITA NO.883/2017, ITA NO.897/2017, ITA NO.898/2017 ITA NO.899/2017, ITA NO.125/2020 IN ITA NO.502/2018 C/W ITA NOS.503/2018, 504/2018, 505/2018, 507/2018, 549/2018, 550/2018, 560/2018, 561/2018, 562/2018, 563/2018

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

JUSTICE S VISHWAJITH SHETTY ITA NO.502/2018 C/W ITA NO.503/2018, ITA NO.504/2018, ITA NO.505/2018, ITA NO.506/2018, ITA NO.507/2018, ITA NO.549/2018, ITA NO.550/2018, ITA NO.560/2018, ITA NO.561/2018, ITA NO.562/2018, ITA NO.563/2018, ITA NO.564/2018, ITA NO.879/2017, ITA NO.882/2017, ITA NO.883/2017, ITA NO.897/2017, ITA NO.898/2017 ITA NO.899/2017, ITA NO.125/2020 IN ITA NO.502/2018 C/W ITA NOS.503/2018, 504/2018, 505/2018, 507/2018, 549/2018, 550/2018, 560/2018, 561/2018, 562/2018, 563/2018

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

JUSTICE S VISHWAJITH SHETTY ITA NO.502/2018 C/W ITA NO.503/2018, ITA NO.504/2018, ITA NO.505/2018, ITA NO.506/2018, ITA NO.507/2018, ITA NO.549/2018, ITA NO.550/2018, ITA NO.560/2018, ITA NO.561/2018, ITA NO.562/2018, ITA NO.563/2018, ITA NO.564/2018, ITA NO.879/2017, ITA NO.882/2017, ITA NO.883/2017, ITA NO.897/2017, ITA NO.898/2017 ITA NO.899/2017, ITA NO.125/2020 IN ITA NO.502/2018 C/W ITA NOS.503/2018, 504/2018, 505/2018, 507/2018, 549/2018, 550/2018, 560/2018, 561/2018, 562/2018, 563/2018

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

JUSTICE S VISHWAJITH SHETTY ITA NO.502/2018 C/W ITA NO.503/2018, ITA NO.504/2018, ITA NO.505/2018, ITA NO.506/2018, ITA NO.507/2018, ITA NO.549/2018, ITA NO.550/2018, ITA NO.560/2018, ITA NO.561/2018, ITA NO.562/2018, ITA NO.563/2018, ITA NO.564/2018, ITA NO.879/2017, ITA NO.882/2017, ITA NO.883/2017, ITA NO.897/2017, ITA NO.898/2017 ITA NO.899/2017, ITA NO.125/2020 IN ITA NO.502/2018 C/W ITA NOS.503/2018, 504/2018, 505/2018, 507/2018, 549/2018, 550/2018, 560/2018, 561/2018, 562/2018, 563/2018

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

JUSTICE S VISHWAJITH SHETTY ITA NO.502/2018 C/W ITA NO.503/2018, ITA NO.504/2018, ITA NO.505/2018, ITA NO.506/2018, ITA NO.507/2018, ITA NO.549/2018, ITA NO.550/2018, ITA NO.560/2018, ITA NO.561/2018, ITA NO.562/2018, ITA NO.563/2018, ITA NO.564/2018, ITA NO.879/2017, ITA NO.882/2017, ITA NO.883/2017, ITA NO.897/2017, ITA NO.898/2017 ITA NO.899/2017, ITA NO.125/2020 IN ITA NO.502/2018 C/W ITA NOS.503/2018, 504/2018, 505/2018, 507/2018, 549/2018, 550/2018, 560/2018, 561/2018, 562/2018, 563/2018

COMMISSIONER OF INCOME vs. SHRI MUNINAGA REDDY

Bench: ARAVIND KUMAR,JAYANT PATEL

JUSTICE ARAVIND KUMAR I.T.A NO.5 OF 2014 BETWEEN 1. COMMISSIONER OF INCOME TAX-III CENTRAL REVENUE BUILDINGS QUEENS ROAD BANGALORE – 560 001 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE – 6(1) BANGALORE ... APPELLANTS (BY SRI. K.V.ARAVIND, FOR SRI. E.I.SANMATHI, ADV.,) AND SHRI MUNINAGA REDDY NO.45, 3RD ‘B’ MAIN ROAD 4TH CROSS, 3RD BLOCK KALYAN NAGAR BANGALORE – 560 043 ...RESPONDENT

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

natural justice observed by him in relying upon it to the detriment of the assessee." 27.Further, in the case of Prakash Chand Nahta Vs. CIT reported in (2008) 301 ITR 134 (MP), wherein it is held as under: "17. In view of the aforesaid we answer the reference holding that as the AO had not summoned Mohd. Rashid, the proprietor

COMMISSIONER OF INCOME TAX vs. S.MADHAVA (HUF)

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

natural justice is concerned, though the Tribunal was of the view that there is some substance in - 27 - the said contention, as opportunity was given by the Appellate Authority to produce all the documents on which the assessee wants to rely on, it held on that count the assessment order cannot be set aside. Then it considered the case

COMMISSIONER OF INCOME TAX vs. S.MADHAVA (HUF)

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

natural justice is concerned, though the Tribunal was of the view that there is some substance in - 27 - the said contention, as opportunity was given by the Appellate Authority to produce all the documents on which the assessee wants to rely on, it held on that count the assessment order cannot be set aside. Then it considered the case