M/S KARNATAKA STATE INDUSTRIAL AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

The appeal is disposed of

Bench: ALOK ARADHE,M.I.ARUN

Disallowance of estimated expenses under Section 14A of the Act for computation of book profit under Section 115JB iii) no notice under Section 143(2

THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

143(3) had been passed on 27/12/2006 and in that assessment order, all deductions were disallowed by the order passed under Section 153C, except one, which had already been disallowed. 8. The assessee filed an appeal against the assessment order dated 31/12/2012 before the Appellate Commissioner. 9. In the appeal preferred before the Appellate Commissioner by the assessee by common

THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

143(3) had been passed on 27/12/2006 and in that assessment order, all deductions were disallowed by the order passed under Section 153C, except one, which had already been disallowed. 8. The assessee filed an appeal against the assessment order dated 31/12/2012 before the Appellate Commissioner. 9. In the appeal preferred before the Appellate Commissioner by the assessee by common

THE COMMISIONER OF INCOME-TAX vs. M/S IBC KNOWLEDGE PARK PVT LTD

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

143(3) had been passed on 27/12/2006 and in that assessment order, all deductions were disallowed by the order passed under Section 153C, except one, which had already been disallowed. 8. The assessee filed an appeal against the assessment order dated 31/12/2012 before the Appellate Commissioner. 9. In the appeal preferred before the Appellate Commissioner by the assessee by common

PR. COMMISSIONER OF INCOME TAX vs. SMT. G. LAKSHMI ARUNA

Bench: K.SOMASHEKAR,UMESH M ADIGA

143(2), The Tribunal vide said order also knocked down the assessment proceedings completed under Section 144 read with Section 153D on similar ground that no satisfaction note was recorded by the assessing officer of the searched persons which is factually not applicable to the proceedings for the year under consideration. 4. Being aggrieved with the decision of the Tribunal

PR. COMMISSIONER OF INCOME TAX vs. SHRI. GALI JANARDHANA REDDY

Bench: K.SOMASHEKAR,UMESH M ADIGA

143(2), The Tribunal vide said order also knocked down the assessment proceedings completed under Section 144 read with Section 153D on similar ground that no satisfaction note was recorded by the assessing officer of the searched persons which is factually not applicable to the proceedings for the year under consideration. 4. Being aggrieved with the decision of the Tribunal

THE PR. COMMISSIONER OF INCOME-TAX vs. M/S. TE CONNECTIVITY INDIA PVT. LTD.,

Accordingly dispose of the appeal as allowed

Bench: ACTING CHIEF JUSTICE,S RACHAIAH

2) of the Act was served on the assessee on 27.06.2016. A draft assessment order (‘DAO’ for short) under Section 143(3) read with Section 144C(13) of the Act was passed on 18.12.2018. Aggrieved by the DAO, the respondent-assessee filed objections to the same. The objections were disposed of, pursuant to which, the Assessing Officer passed the final

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

143(3) r/w Section 153A of the Act by following the judgment of this Hon’ble High Court in the case of M/s Lancy Constructions? In ITA Nos.354/2018 and 355/2018: “Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

143(3) r/w Section 153A of the Act by following the judgment of this Hon’ble High Court in the case of M/s Lancy Constructions? In ITA Nos.354/2018 and 355/2018: “Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

143(3) r/w Section 153A of the Act by following the judgment of this Hon’ble High Court in the case of M/s Lancy Constructions? In ITA Nos.354/2018 and 355/2018: “Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

143(3) r/w Section 153A of the Act by following the judgment of this Hon’ble High Court in the case of M/s Lancy Constructions? In ITA Nos.354/2018 and 355/2018: “Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

143(3) r/w Section 153A of the Act by following the judgment of this Hon’ble High Court in the case of M/s Lancy Constructions? In ITA Nos.354/2018 and 355/2018: “Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

143(3) r/w Section 153A of the Act by following the judgment of this Hon’ble High Court in the case of M/s Lancy Constructions? In ITA Nos.354/2018 and 355/2018: “Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

143(3) r/w Section 153A of the Act by following the judgment of this Hon’ble High Court in the case of M/s Lancy Constructions? In ITA Nos.354/2018 and 355/2018: “Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

143(3) r/w Section 153A of the Act by following the judgment of this Hon’ble High Court in the case of M/s Lancy Constructions? In ITA Nos.354/2018 and 355/2018: “Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

143(3) r/w Section 153A of the Act by following the judgment of this Hon’ble High Court in the case of M/s Lancy Constructions? In ITA Nos.354/2018 and 355/2018: “Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

143(3) r/w Section 153A of the Act by following the judgment of this Hon’ble High Court in the case of M/s Lancy Constructions? In ITA Nos.354/2018 and 355/2018: “Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in law in holding that incriminating material is necessary condition for proceedings

PR. COMMISSIONER OF INCOME TAX-2 vs. M/S.J.J.GLASTRONICS PVT LTD

The appeal stands dismissed

Bench: S.SUJATHA,J.M.KHAZI

143; (c) amend any intimation under sub-section (1) of section 200A; (d) amend any intimation under sub-section (1) of section 206CB; - 8 - (1A) Where any matter has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub- section (1), the authority passing such order may, notwithstanding anything