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

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

section 10(3) does not, in any way, suggest that input tax credit must be availed in the return filed for the month in which the selling dealer raises his invoice. Despite the same, relying on the judgment in Centum Industries, the Revenue started passing reassessment

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

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

section 10(3) does not, in any way, suggest that input tax credit must be availed in the return filed for the month in which the selling dealer raises his invoice. Despite the same, relying on the judgment in Centum Industries, the Revenue started passing reassessment

DEPA INDIA PRIVATE LTD. vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

section 10(3) does not, in any way, suggest that input tax credit must be availed in the return filed for the month in which the selling dealer raises his invoice. Despite the same, relying on the judgment in Centum Industries, the Revenue started passing reassessment

ACE DESIGNERS LIMITED vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

section 10(3) does not, in any way, suggest that input tax credit must be availed in the return filed for the month in which the selling dealer raises his invoice. Despite the same, relying on the judgment in Centum Industries, the Revenue started passing reassessment

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

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

section 10(3) does not, in any way, suggest that input tax credit must be availed in the return filed for the month in which the selling dealer raises his invoice. Despite the same, relying on the judgment in Centum Industries, the Revenue started passing reassessment

KAVERI PLASTO CONTAINERS PVT LTD vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

section 10(3) does not, in any way, suggest that input tax credit must be availed in the return filed for the month in which the selling dealer raises his invoice. Despite the same, relying on the judgment in Centum Industries, the Revenue started passing reassessment

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

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

section 10(3) does not, in any way, suggest that input tax credit must be availed in the return filed for the month in which the selling dealer raises his invoice. Despite the same, relying on the judgment in Centum Industries, the Revenue started passing reassessment

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

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

section 10(3) does not, in any way, suggest that input tax credit must be availed in the return filed for the month in which the selling dealer raises his invoice. Despite the same, relying on the judgment in Centum Industries, the Revenue started passing reassessment

M/S MYSORE POLYMERS & RUBBER PRODUCTS LTD vs. THE COMMISSIONER OF COMMERCIAL TAXES

In the result, writ appeal No

Bench: D.V.SHYLENDRA KUMAR,B.S.INDRAKALA

10. Though Section 6-B was by way of substitution of the earlier provision of what is known as turnover tax being levied, the only significant change that has been brought about in Section 6-B resale tax is to enable a dealer to pass on the liability under Section 6-B whereas earlier the turnover tax under Section

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:

3) of section 153, & (ii) giving effect to appellate orders other than those covered by fresh assessment orders in terms of sub-section (5) of section 153; the 2016 Act amended section 244A by introducing sub-section (1A) 7 providing for the grant of additional interest in cases falling u/s 153(5). (b) The orders of the kind made

MR. JITENDRA VIRWANI vs. JOINT COMMISSIONER OF INCOME TAX

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

Section 10 of the BM Act read as under: "10. Assessment - (1) For the purposes of making an assessment or reassessment under this Act, the Assessing Officer may, on receipt of an information from an income-tax authority under the Income-tax Act or any other authority under any law for the time being in force or on coming

THE PR. COMMISSIONER OF INCOME TAX vs. M/S BIOPLUS LIFE SCIENCES PVT LTD

In the result, I pass the following:-

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar Writ Petition No.1014 Of 2017 (T-Kst) Between: M/S. Rainbow Colour Lab, No.13, D.J.C. Complex, Hudson Circle, Bengaluru – 560 027. A Partnership Firm Represented By Its Partner Sri.G.K.Madan Mohan, Aged About 62 Years, S/O Sri.G.V.Krishna Reddy. ...Petitioner (By Sri. M.Thirumalesh, Advocate ) And: 1. State Of Karnataka

10. Section 34, sub-section (3) prescribes for the period in which assessment proceedings shall be completed. The section at the date of assessment by the Income Tax Officer read as follows: “No order of assessment or reassessment

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

reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or recomputed the loss or the depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections

M/S. THE KOLAR & CHICKBALLAPUR vs. THE ASST. COMMISSIONER

The appeal stands disposed of as indicated above

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment under Section 147, not a case for rectification wherein the tax liability has been enhanced. 6. Learned counsel for the revenue justifying the orders of the authorities submitted that Section 80 of the Act provides for submission of return for losses. In terms of the said Section, it is mandatory that the return for losses has to be filed

M/S T T K PRESTIGE LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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

reassess was brought to the notice - 8 - of the Court, arguing that, on concluding the assessment under section 143[3] of the Act, with all the material facts available on record, the presumption u/s. 114[e] of the Indian Evidence Act, 1872 would be that the AO has looked into all the aspects of the matter made available

COMMISSIONER OF INCOME TAX TDS vs. M/S BHARAT HOTELS LIMITED

Appeal stands dismissed

Bench: S.SUJATHA,VINEET SARAN

10 (i) at one percent for every month or part of a month on the amount of such tax from the date on which such tax was deductible to the date on which such tax is deducted and (ii) at one and one-half percent for every month or part of a month on the amount of such tax from

S N SIMHA vs. THE STATE OF KARNATAKA

In the result there is no merit in this writ petition and the

Bench: The Hon’Ble Mr. Justice Anand Byrareddy Writ Petition No. 24840 Of 2012 (La-Kiadb) Between: 1. S.N.Simha, Aged About 73 Years, Son Of Late G.R.Swamy, 2. S.N.Yamuna Devi, Wife Of Sri. S.N.Simha, Aged About 66 Years, Both Are Proprietors M/S. Viswabandhu Press & Sree Bharathi Cottage Industries Company, No.16, 1St Cross, Cottonpet, Bangalore – 560 053. …Petitioners (By Shri. S.P.Shankar, Senior Advocate For Shri. K.L.Sreenivas, Advocate For M/S. K.N.L. Associates) And: 1. The State Of Karnataka, Represented By Its Secretary, Commerce & Industries

reassessed the properties to tax. And that there are several houses that have been constructed in the area. It is also stated that the Bangalore Development Authority has in its Revised Comprehensive Development Plan, 2011, indicated the land in the erstwhile Survey no. 58/1 and 59/1 for the formation of a residential layout and park. Therefore the same could

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