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

NOVO NORDISK INDIA PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 12 (2

Bench: S.SUJATHA

149. Time limit for notice (1) No notice under section 148 shall be issued for the relevant assessment year,- (a) if four years have elapsed from the end of the relevant assessment year, unless - 13 - the case falls under sub- clause (b) or sub- clause (c); (b) if four years, but not more than seven years, have elapsed from

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

reassess total income of such other - 47 - person of such assessment year in the manner provided in Section 153A. 47. Chapter XIV-B consists of Section 158B to 158BH, inserted with effect from 01/07/1995, deals with special procedure for assessment in search cases. The Finance Act, 1995 inserted Chapter XIV-B in the Act, incorporating a new scheme of block

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

reassess total income of such other - 47 - person of such assessment year in the manner provided in Section 153A. 47. Chapter XIV-B consists of Section 158B to 158BH, inserted with effect from 01/07/1995, deals with special procedure for assessment in search cases. The Finance Act, 1995 inserted Chapter XIV-B in the Act, incorporating a new scheme of block

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

reassess total income of such other - 47 - person of such assessment year in the manner provided in Section 153A. 47. Chapter XIV-B consists of Section 158B to 158BH, inserted with effect from 01/07/1995, deals with special procedure for assessment in search cases. The Finance Act, 1995 inserted Chapter XIV-B in the Act, incorporating a new scheme of block

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

C’ Bench, Bengaluru, (‘Tribunal’ for short) as shown in the cause title. 3. The appeals were admitted to consider the following substantial question of law: In ITA Nos.322/2018 to 324/2018: “Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in quashing the assessment order passed under Section 143(3) r/w Section 153A

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

C’ Bench, Bengaluru, (‘Tribunal’ for short) as shown in the cause title. 3. The appeals were admitted to consider the following substantial question of law: In ITA Nos.322/2018 to 324/2018: “Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in quashing the assessment order passed under Section 143(3) r/w Section 153A

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

C’ Bench, Bengaluru, (‘Tribunal’ for short) as shown in the cause title. 3. The appeals were admitted to consider the following substantial question of law: In ITA Nos.322/2018 to 324/2018: “Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in quashing the assessment order passed under Section 143(3) r/w Section 153A

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

C’ Bench, Bengaluru, (‘Tribunal’ for short) as shown in the cause title. 3. The appeals were admitted to consider the following substantial question of law: In ITA Nos.322/2018 to 324/2018: “Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in quashing the assessment order passed under Section 143(3) r/w Section 153A

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

C’ Bench, Bengaluru, (‘Tribunal’ for short) as shown in the cause title. 3. The appeals were admitted to consider the following substantial question of law: In ITA Nos.322/2018 to 324/2018: “Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in quashing the assessment order passed under Section 143(3) r/w Section 153A

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

C’ Bench, Bengaluru, (‘Tribunal’ for short) as shown in the cause title. 3. The appeals were admitted to consider the following substantial question of law: In ITA Nos.322/2018 to 324/2018: “Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in quashing the assessment order passed under Section 143(3) r/w Section 153A

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

C’ Bench, Bengaluru, (‘Tribunal’ for short) as shown in the cause title. 3. The appeals were admitted to consider the following substantial question of law: In ITA Nos.322/2018 to 324/2018: “Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in quashing the assessment order passed under Section 143(3) r/w Section 153A

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

C’ Bench, Bengaluru, (‘Tribunal’ for short) as shown in the cause title. 3. The appeals were admitted to consider the following substantial question of law: In ITA Nos.322/2018 to 324/2018: “Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in quashing the assessment order passed under Section 143(3) r/w Section 153A

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

C’ Bench, Bengaluru, (‘Tribunal’ for short) as shown in the cause title. 3. The appeals were admitted to consider the following substantial question of law: In ITA Nos.322/2018 to 324/2018: “Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in quashing the assessment order passed under Section 143(3) r/w Section 153A

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

C’ Bench, Bengaluru, (‘Tribunal’ for short) as shown in the cause title. 3. The appeals were admitted to consider the following substantial question of law: In ITA Nos.322/2018 to 324/2018: “Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in quashing the assessment order passed under Section 143(3) r/w Section 153A

PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. SHRI. CHERIAN ABRAHAM

In the result, the appeal stands dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

c) served upon him in an improper manner: Provided that nothing contained in this section shall apply where the assessee has raised such objection before the completion of such assessment or reassessment.” 10. In the case of Padinjarekara Agencies [P.] Ltd., supra, the Hon’ble High Court of Kerala while considering income escaping assessment in the course of reassessment proceedings

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

C’ Bench, Bengaluru2, for the Assessment Year3 2008-2009. 1 Hereinafter referred to as the ‘IT Act’ 2 Hereinafter referred to as the ‘Tribunal’ 3 Hereinafter referred to as ‘AY’ 3 2. The relevant facts leading to the present appeal are that the assessee belongs to the Lad group of companies and is engaged in the business of extraction

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

In the result, the order passed by the

Bench: ALOK ARADHE,R. NATARAJ

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 to HUF , which devolved