THE PR COMMISSIONER OF vs. M/S MPHASIS LIMITED

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

reassessment or recomputation under sub-section (3) of section 143 or section 144 or section 147 or] [ Section 153- A or clause (c) of Section 158-BC]] unless the reasons for retaining the same are recorded by him in writing and the approval of the [Principal Chief Commissioner or Chief Commissioner], [Principal Commissioner or Commissioner], [Principal Director General or Director

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

reassessment under Section 147 read with Section 144 by bringing to tax all the income which formed part of 6 total income under the original assessment order passed. However, it was noticed that though the assessment proceedings was initiated by issue of notice under Section 143(2), The Tribunal vide said order also knocked down the assessment proceedings completed under

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

reassessment under Section 147 read with Section 144 by bringing to tax all the income which formed part of 5 total income under the original assessment order passed. However, it was noticed that though the assessment proceedings was initiated by issue of notice under Section 143(2), The Tribunal vide said order also knocked down the assessment proceedings completed under

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:

11 section 153(5) of the Act, which makes a period of nine months availing to the AO. So contending, learned Panel Counsel for the Revenue seeks dismissal of Writ Petition. 8. Both the counsel for the Assessee and the Sr. Panel Counsel for the Revenue have filed their Written Submissions and have pressed into service a catena of decisions

DEVAS MULTIMEDIA PRIVATE LIMITED vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri Writ Petition No.11618 Of 2016 (T-It) Between:

d), it is crystal clear that there is no prohibition to the Principal Commissioner to invoke Section 263 of Act 1961 even in an assessment matter where DRP has examined the Draft Assessment Order along with assessee objections. 11. Learned counsel for the Respondent submitted that any short coming relates to twin ingredients of Section

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

D E R The petition averments are as follows:- 2. The petitioners, who are husband and wife, claim that they are the owners of three residential sites, totally measuring 29500 square feet, culled out of land in Survey no. 58/1 and 59/1 of Thanisandra, Krishnarajapuram Hobli, Bangalore East Taluk. The same was said to have been purchased from one Gopalappa

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

11 - IN I.T.A.No.197/2021: BETWEEN : 1 . THE PR. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

11 - IN I.T.A.No.197/2021: BETWEEN : 1 . THE PR. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

11 - IN I.T.A.No.197/2021: BETWEEN : 1 . THE PR. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

11 - IN I.T.A.No.197/2021: BETWEEN : 1 . THE PR. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

11 - IN I.T.A.No.197/2021: BETWEEN : 1 . THE PR. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

11 - IN I.T.A.No.197/2021: BETWEEN : 1 . THE PR. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

11 - IN I.T.A.No.197/2021: BETWEEN : 1 . THE PR. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

11 - IN I.T.A.No.197/2021: BETWEEN : 1 . THE PR. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

11 - IN I.T.A.No.197/2021: BETWEEN : 1 . THE PR. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

11 - IN I.T.A.No.197/2021: BETWEEN : 1 . THE PR. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT

MR. JITENDRA VIRWANI vs. JOINT COMMISSIONER OF INCOME TAX

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

d. The assessing officer has failed to carry out the necessary enquiries and investigation to prove the allegation made by him in the assessment order. e. The quantification of the addition based solely on the amounts mentioned in the Board resolution defies logic and is totally perverse. It is also not known whether the amount mentioned in the Board Resolution

SRI SAIDEEPA JEWELLARY WORKS vs. ASST COMMISSIONER OF COMMERCIAL TAXES(AUDIT)-2

Bench: The Hon'Ble Mr.Justice Ram Mohan Reddy

D. DEVARAJ URS LAYOUT, DAVANGERE – 577 006. RESPONDENTS. (BY SRI K.M. SHIVAYOGISWAMY, AGA.,) 2 W.Ps.23858-862 & 31180-191/2013 THESE WRIT PETITIONS ARE FILED PRAYING TO QUASH THE IMPUGNED ANNEXURES NAMELY, ANNEXURE ‘A’ NOTICE DATED 01.02.2013 BEARING ASSIGN No.14042620/DT. 31.01.2013 ISSUED IN FORM VAT 275 FOR THE YEAR 2005-06 ISSUED BY THE ASST. COMMISSIONER OF COMMERCIAL TAXES (AUDIT