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

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

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

2) provides for revival of any assessment or reassessment which stood abated, if any proceeding or any order of assessment or reassessment made under Section 153A of the Act is annulled in appeal or any other proceeding.” 16. In the decision of E.N.Gopakumar V/s. Commissioner of Income Tax (Central) [(2016) 75 - 36 - Taxxman.com 215 (Kerala)], the Hon’ble High Court

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

2) provides for revival of any assessment or reassessment which stood abated, if any proceeding or any order of assessment or reassessment made under Section 153A of the Act is annulled in appeal or any other proceeding.” 16. In the decision of E.N.Gopakumar V/s. Commissioner of Income Tax (Central) [(2016) 75 - 36 - Taxxman.com 215 (Kerala)], the Hon’ble High Court

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

2) provides for revival of any assessment or reassessment which stood abated, if any proceeding or any order of assessment or reassessment made under Section 153A of the Act is annulled in appeal or any other proceeding.” 16. In the decision of E.N.Gopakumar V/s. Commissioner of Income Tax (Central) [(2016) 75 - 36 - Taxxman.com 215 (Kerala)], the Hon’ble High Court

THE PR COMMISSIONER OF INCOME TAX vs. M/S VSL MINING COMPANY PVT LTD

Appeal is dismissed as being

Bench: S.G.PANDIT,C.M. POONACHA

2. Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the assessing authority cannot take cognizance of the seized material in the proceedings under section 143(3) of the Act without invoking provisions of Section 153C of the Act by ignoring that there is no bar section 143

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

Bench: CHIEF JUSTICE,C M JOSHI

143(3) of the Act in respect of the AY 2017-18. The assessment made was premised on a search conducted in the office premises of the assessee [M/s. Atria Wind (Kadambur) Pvt. Ltd.], on 17.12.2020, under Section 132 of the Act. It was noted that thereafter notice under Section 153A of the Act was issued. The Assessing Officer

THE PR.COMMISSIONER OF INCOME TAX vs. M/S. YOKOGAWA INDIA LTD

The appeal is dismissed

Bench: S.G.PANDIT,K. V. ARAVIND

143(2) of the Act. In view of the international transactions, the Assessing Officer referred the matter to the Transfer Pricing Officer (TPO) for determination of the arm’s length price. The TPO, by order dated 29.01.2016 passed under Section 92CA of the Act, determined the adjustment. Thereafter, the Assessing Officer passed a draft assessment order on 10.03.2016. The assessee

M/S MAHESH INVESTMENTS vs. THE ASST. COMMISSIONER OF INCOME-TAX

In the result, we do not find any merit in this

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

reassessment Section 2(40) "regular assessment" means the assessment made under sub- section (3) of] section 143 or section 144. 234A

PR. COMMISSIONER OF INCOME TAX-4 vs. RAJKUMAR C (HUF)

In the result, the order passed by the

Bench: ALOK ARADHE,R. NATARAJ

143(3) read with Section 153(c) in the hands of the individual by making several additions mainly with regard to sale of properties. 4. The assessee thereupon filed an appeal before the Commissioner of Income Tax (Appeals). In 5 the appeal also the assessee again contended that the income belongs to HUF. It was held that the land belongs

M/S THE KARNATAKA STATE CO-OPERATIVE APEX BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, the appeal is disposed of

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

143(1) of the Act cannot be treated as an order of assessment. In the instant case, admittedly, no original assessment was made in case of the assessee. The assessee has made a claim in the return filed in response to a notice under Section 148 of the Act. 7. In V.JAGAN MOHAN RAO supra, a three judge bench

SRI. M.R.ANANDARAM (HUF) vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the appeal is disposed of

Bench: ALOK ARADHE,R. NATARAJ

reassessment proceedings on the facts of the case. (iii) Whether the Tribunal was justified in law in not adjudicating the legal ground of reopening which goes to the root of the matter on the facts and circumstances of the case. (iv) Whether the Tribunal in law ought to have held that as no notice under section 143(2

THE COMMISSIONER OF INCOME TAX vs. M/S HIMALAYA DRUG COMPANY

Bench: S.SUJATHA,RAVI V HOSMANI

Section - 20 - 143(2) of the Act for the first time in the appeal before the ITAT, held that it is settled law that the requirement of issuance of such notice is a jurisdictional one, it does go to the root of the matter as far as the validity of the reassessment

THE COMMISSIONER OF INCOME TAX vs. M/S HIMALAYA DRUG COMPANY

Bench: S.SUJATHA,RAVI V HOSMANI

Section - 20 - 143(2) of the Act for the first time in the appeal before the ITAT, held that it is settled law that the requirement of issuance of such notice is a jurisdictional one, it does go to the root of the matter as far as the validity of the reassessment

M/S. HIMALAYA DRUG COMPANY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,RAVI V HOSMANI

Section - 20 - 143(2) of the Act for the first time in the appeal before the ITAT, held that it is settled law that the requirement of issuance of such notice is a jurisdictional one, it does go to the root of the matter as far as the validity of the reassessment

PR.COMMISSIONER OF INCOME TAX-7 vs. M/S TALLY INDIA PVT LTD

In the result, we do not find

Bench: ALOK ARADHE,M.G.S. KAMAL

2(A), relevant extract of Section 153(3) of the Act, which reads as under: 153. Time limit for completion of assessments and reassessments. (1) No order of assessment shall be made under Section 143

SHRI N G CHANDRA REDDY (HUF) vs. THE DEPUTY COMMISSIONER OF

The appeal is disposed of in the above terms

Bench: S.G.PANDIT,K. V. ARAVIND

2(47)(v) of the IT Act in its entirety. 8.1 Though the JDA contains a clause stating that the possession delivered shall not be construed as possession within the meaning of Section 53A of the TP Act, there are - 11 - HC-KAR NC: 2026:KHC:7442-DB ITA No. 637 of 2016 other clauses which confer irrevocable licence

THE PR. COMMISSIONER OF INCOME TAX, vs. BASHIR AHMED ABDIRRAJ AM MATTE

The appeal is hereby dismissed

Bench: M.I.ARUN,B. MURALIDHARA PAI

2. The Income Tax returns filed by the Assessee for the financial year 2012-13 (assessment year 2013-14) was taken up for assessment under Section 143 of the Income Tax Act, 1961 (for short, ‘the Act’) by the revenue. The issue pertains to the cost of construction of a building on a land belonging to the Assessee. An order