INGRAM MICRO INDIA PVT. LTD. vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

reassessment orders from the end of 2014 denying input tax claimed by dealers to the extent it was availed 27 in a month other than the month in which the purchase invoices were raised. Thereafter, apparently, realising the Revenue’s folly, the Legislature substituted Section 10(3) vide the Karnataka Value Added Tax (Amendment) Act, 2015, (“the 2015 KVAT Amendment

M/S. HINDUSTAN COCA COLA vs. STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

reassessment orders from the end of 2014 denying input tax claimed by dealers to the extent it was availed 27 in a month other than the month in which the purchase invoices were raised. Thereafter, apparently, realising the Revenue’s folly, the Legislature substituted Section 10(3) vide the Karnataka Value Added Tax (Amendment) Act, 2015, (“the 2015 KVAT Amendment

M/S. HINDUSTAN COCA COLA vs. STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

reassessment orders from the end of 2014 denying input tax claimed by dealers to the extent it was availed 27 in a month other than the month in which the purchase invoices were raised. Thereafter, apparently, realising the Revenue’s folly, the Legislature substituted Section 10(3) vide the Karnataka Value Added Tax (Amendment) Act, 2015, (“the 2015 KVAT Amendment

DEPA INDIA PRIVATE LTD. vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

reassessment orders from the end of 2014 denying input tax claimed by dealers to the extent it was availed 27 in a month other than the month in which the purchase invoices were raised. Thereafter, apparently, realising the Revenue’s folly, the Legislature substituted Section 10(3) vide the Karnataka Value Added Tax (Amendment) Act, 2015, (“the 2015 KVAT Amendment

INGRAM MICRO INDIA PVT.LTD. vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

reassessment orders from the end of 2014 denying input tax claimed by dealers to the extent it was availed 27 in a month other than the month in which the purchase invoices were raised. Thereafter, apparently, realising the Revenue’s folly, the Legislature substituted Section 10(3) vide the Karnataka Value Added Tax (Amendment) Act, 2015, (“the 2015 KVAT Amendment

ACE DESIGNERS LIMITED vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

reassessment orders from the end of 2014 denying input tax claimed by dealers to the extent it was availed 27 in a month other than the month in which the purchase invoices were raised. Thereafter, apparently, realising the Revenue’s folly, the Legislature substituted Section 10(3) vide the Karnataka Value Added Tax (Amendment) Act, 2015, (“the 2015 KVAT Amendment

M/S INDIA MOTOR PARTS & ACCESSORIES LTD vs. THE DEPUTY COMMISSIONER OF

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

reassessment orders from the end of 2014 denying input tax claimed by dealers to the extent it was availed 27 in a month other than the month in which the purchase invoices were raised. Thereafter, apparently, realising the Revenue’s folly, the Legislature substituted Section 10(3) vide the Karnataka Value Added Tax (Amendment) Act, 2015, (“the 2015 KVAT Amendment

M/S ANS CONSTRUCTIONS LTD vs. DEPUTY COMMISSIONER OF COMMERCIAL

Bench: The Hon’Ble Mrs.Justice S.Sujatha

reassessment orders as well as the - 7 - demand notices dated 17.05.2016 and 18.05.2016 relating to the assessment years 2012-13 and 2013-14 respectively. Though the petitioner has sought for a direction to the respondent to allow the deduction of sub-contractor for the assessment year in question, the same is not pressed. Accordingly, the said prayer is dismissed

MR. JITENDRA VIRWANI vs. JOINT COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice B. M. Shyam Prasad

reassessment of undisclosed foreign income and asset to the best of his judgment and determine the sum payable by the assessee." 21. It is obvious from a plain reading of Section 10[1] of the BM Act that an Assessing Officer may, on receipt of an Information as mentioned therein, serve a notice on any person to produce accounts

WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit Writ Petition No.20040/2019 (T-It) Between:

29 • Section 153(2A) prior to substitution by Finance Act, 2016 with effect from 01.06.2016. • Section 153(3) post substitution by Finance Act, 2016 with effect from 01.06.2016. The term ‘fresh assessment’ as employed in the above sections is accompanied by the term ‘setting aside or cancelling an assessment’; it may further be noted that section 153(6) is subject

AZIM PREMJI TRUSTEE COMPANY PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, I pass the following:-

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

reassessment proceedings as per the substituted provisions of sections 147 to 151 of the IT Act as per the Finance Act, 2021, subject to compliance of all the procedural requirements and the defences, which may be available to the assessee under the substituted provisions of sections 147 to 151 of the IT Act and which may be available under

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub section (1) of Section 153A opens. The time-limit within which the notice under

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub section (1) of Section 153A opens. The time-limit within which the notice under

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. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub section (1) of Section 153A opens. The time-limit within which the notice under

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub section (1) of Section 153A opens. The time-limit within which the notice under

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub section (1) of Section 153A opens. The time-limit within which the notice under

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub section (1) of Section 153A opens. The time-limit within which the notice under

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub section (1) of Section 153A opens. The time-limit within which the notice under