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

8 years prescribed in Section 12-A(1) would not be available to the petitioner; - 12 - (iii) In ITO, Sitapur vs. M/s.Muralidhar Bhagwan Das case (supra), the Apex Court held as under:- 9. Now, let us scrutinize the expressions on which strong reliance is placed for the contrary conclusion. The words relied upon are “section limiting the time”, “any person

THE PR COMMISSIONER OF INCOME TAX vs. M/S ATRIA WIND (KADAMBUR) PVT LTD

Bench: CHIEF JUSTICE,C M JOSHI

8 - HC-KAR NC: 2025:KHC:34452-DB ITA No. 103 of 2025 (vi) Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153-A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material

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

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

8. We have carefully considered the rival submissions of the learned counsel for the parties and perused the material on record. 9. Section 153A of the Act reads thus: “Assessment in case of search or requisition. 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

8. We have carefully considered the rival submissions of the learned counsel for the parties and perused the material on record. 9. Section 153A of the Act reads thus: “Assessment in case of search or requisition. 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

8. We have carefully considered the rival submissions of the learned counsel for the parties and perused the material on record. 9. Section 153A of the Act reads thus: “Assessment in case of search or requisition. 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

8. We have carefully considered the rival submissions of the learned counsel for the parties and perused the material on record. 9. Section 153A of the Act reads thus: “Assessment in case of search or requisition. 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

8. We have carefully considered the rival submissions of the learned counsel for the parties and perused the material on record. 9. Section 153A of the Act reads thus: “Assessment in case of search or requisition. 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

8. We have carefully considered the rival submissions of the learned counsel for the parties and perused the material on record. 9. Section 153A of the Act reads thus: “Assessment in case of search or requisition. 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

8. We have carefully considered the rival submissions of the learned counsel for the parties and perused the material on record. 9. Section 153A of the Act reads thus: “Assessment in case of search or requisition. 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

8. We have carefully considered the rival submissions of the learned counsel for the parties and perused the material on record. 9. Section 153A of the Act reads thus: “Assessment in case of search or requisition. 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case

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

8. We have carefully considered the rival submissions of the learned counsel for the parties and perused the material on record. 9. Section 153A of the Act reads thus: “Assessment in case of search or requisition. 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

8. We have carefully considered the rival submissions of the learned counsel for the parties and perused the material on record. 9. Section 153A of the Act reads thus: “Assessment in case of search or requisition. 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case

M/S B L KASHYAP & SONS LTD vs. JOINT COMMISSIONER OF COMMERCIAL

Bench: S.SUJATHA

8. Learned Additional Government Advocate would submit that the Respondent No.2 failed to act upon the notices issued under Section 39[2][e] of the Act, which constrained the Respondent No.1 to proceed with the revisional powers under Section 63-A of the Act. Thus, he submits that the revisional proceedings initiated by the Respondent No.1 is justifiable

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

M/S JMC PROJECTS (INDIA) LTD vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,VINEET SARAN

13 amendment, a proviso was added to sub- section (2) under which the Commissioner of Sales Tax authorizes the assessing authority to make assessment or reassessment before the expiration of 8

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

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

Appeal stands dismissed

Bench: S.SUJATHA,VINEET SARAN

8 appearing with Sri D Prasanth Kumar for the respondent assessee, and have perused the record. Question No.1: The first question relates to limitation for initiating action for failure to deduct and pay the tax deducted at source (TDS). For the relevant assessment year (and up to 1.4.2010), there was admittedly no limitation provided under Section