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

158B(b) of the Act. It is for the above reason that Sections 153A and 153C begin with a non obstante clause in order to make these provisions exclusive of Sections 139, 147, 148, 149, 151 and 153 of the Act. If a search operation does not lead to detection of undisclosed income as defined in Chapter

THE COMMISSIONER OF INCOME TAX vs. M/S. HM EXPORTS

The appeal stands dismissed

Bench: B.MANOHAR,VINEET SARAN

HOUSE NO.14, CUNNINGHAM ROAD BANGALORE-560 070. ...RESPONDENT (BY SMT.JINITA CHATTERJEE, ADV., FOR SRI S.PARTHASARTHY) ® 2 THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 30.04.2008 PASSED IN IT(SS)A.NO.26/BANG/2007, FOR THE BLOCK ASSESSMENT PERIOD 1.4.1991 TO 29.05.2001, PRAYING TO I.FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN, II. ALLOW

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

Housing Development Co. Vs. Deputy Commissioner of Income Tax, held as under “18. A perusal of Section 153A shows that it starts with a non obstante clause relating to normal assessment procedure which is covered by Sections 139, 147, 148, 149, 151 and 153 in respect of searches made after 31.5.2003. These Sections, the applicability of which has been excluded