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

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 153C against the assessee for the assessment years 2005-2006 to 2010-2011 and a notice under Section 143(3) for the assessment year 2011- 2012. Therefore, keeping in view the aforesaid search and seizure which was carried under Section 132 of the IT Act, 1961 is concerned, it is relevant to refer to Section 153C

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

4. The appellants are companies claiming to be in the business of infrastructure facilities, provider-operating and developing airport and related infrastructure at International Airport [hereinafter referred to as ‘assessee’]. Assessment orders were passed under Section 143(3) read with 153A of the Act, in consequence to a search and seizure operation conducted at the premises of the assessee

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

4. The appellants are companies claiming to be in the business of infrastructure facilities, provider-operating and developing airport and related infrastructure at International Airport [hereinafter referred to as ‘assessee’]. Assessment orders were passed under Section 143(3) read with 153A of the Act, in consequence to a search and seizure operation conducted at the premises of the assessee

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

4. The appellants are companies claiming to be in the business of infrastructure facilities, provider-operating and developing airport and related infrastructure at International Airport [hereinafter referred to as ‘assessee’]. Assessment orders were passed under Section 143(3) read with 153A of the Act, in consequence to a search and seizure operation conducted at the premises of the assessee

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

4. The appellants are companies claiming to be in the business of infrastructure facilities, provider-operating and developing airport and related infrastructure at International Airport [hereinafter referred to as ‘assessee’]. Assessment orders were passed under Section 143(3) read with 153A of the Act, in consequence to a search and seizure operation conducted at the premises of the assessee

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

4. The appellants are companies claiming to be in the business of infrastructure facilities, provider-operating and developing airport and related infrastructure at International Airport [hereinafter referred to as ‘assessee’]. Assessment orders were passed under Section 143(3) read with 153A of the Act, in consequence to a search and seizure operation conducted at the premises of the assessee

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

4. The appellants are companies claiming to be in the business of infrastructure facilities, provider-operating and developing airport and related infrastructure at International Airport [hereinafter referred to as ‘assessee’]. Assessment orders were passed under Section 143(3) read with 153A of the Act, in consequence to a search and seizure operation conducted at the premises of the assessee

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

4. The appellants are companies claiming to be in the business of infrastructure facilities, provider-operating and developing airport and related infrastructure at International Airport [hereinafter referred to as ‘assessee’]. Assessment orders were passed under Section 143(3) read with 153A of the Act, in consequence to a search and seizure operation conducted at the premises of the assessee

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

4. The appellants are companies claiming to be in the business of infrastructure facilities, provider-operating and developing airport and related infrastructure at International Airport [hereinafter referred to as ‘assessee’]. Assessment orders were passed under Section 143(3) read with 153A of the Act, in consequence to a search and seizure operation conducted at the premises of the assessee

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

4. The appellants are companies claiming to be in the business of infrastructure facilities, provider-operating and developing airport and related infrastructure at International Airport [hereinafter referred to as ‘assessee’]. Assessment orders were passed under Section 143(3) read with 153A of the Act, in consequence to a search and seizure operation conducted at the premises of the assessee

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

4. The appellants are companies claiming to be in the business of infrastructure facilities, provider-operating and developing airport and related infrastructure at International Airport [hereinafter referred to as ‘assessee’]. Assessment orders were passed under Section 143(3) read with 153A of the Act, in consequence to a search and seizure operation conducted at the premises of the assessee

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

4.—For the removal of doubts, it is hereby clarified that the provisions of this section, as amended by the Finance Act, 2012, shall also be applicable for any assessment year beginning on or before the 1st day of April, 2012. Issue of notice where income has escaped assessment- 148.(1) Before making the assessment, reassessment or recomputation under section

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

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

132 of the Act, notice under Section 153A(1) will have to be mandatorily issued to the person in respect of whom search was conducted requiring him to file returns for six assessment years immediately proceeding the previous year relevant to the assessment year in which the search takes place. (ii) Assessment and re-assessments pending on the date

THE COMMISSIONER 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

132 of the Act, notice under Section 153A(1) will have to be mandatorily issued to the person in respect of whom search was conducted requiring him to file returns for six assessment years immediately proceeding the previous year relevant to the assessment year in which the search takes place. (ii) Assessment and re-assessments pending on the date

THE COMMISSIONER 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

132 of the Act, notice under Section 153A(1) will have to be mandatorily issued to the person in respect of whom search was conducted requiring him to file returns for six assessment years immediately proceeding the previous year relevant to the assessment year in which the search takes place. (ii) Assessment and re-assessments pending on the date

GOPAL S. PANDIT vs. THE COMMISSIONER OF

Bench: S.SUJATHA,VINEET KOTHARI

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the Principal Commissioner or Commissioner under sub-section (12) of Section 144BA.” 7. Learned Counsel for the Revenue Mr. Jeevan J. Neeralgi, however, has submitted that there being no specific requirement in the provisions of Section 153D

GOPAL S. PANDIT vs. THE COMMISSIONER OF

Bench: S.SUJATHA,VINEET KOTHARI

132[4] of the Act as to what was the income of the Assessee who was working as Priest during the relevant period. 4. The relevant findings of the learned Tribunal are quoted below for ready reference. “27. We have heard the learned Authorised Representative as well as learned Departmental Representative and considered the relevant material on record. The first