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

150, DIAMOND DISTRICT, TOWER B, PENT HOUSE, AIRPORT ROAD, BANGALORE – 560 038. ... RESPONDENT (BY SRI: K.P. KUMAR, SENIOR COUNSEL FOR SRI. T. SURYANARAYANA, ADVOCATE) ***** THESE APPEALS ARE FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:25/04/2014 PASSED IN ITA.NO.905/BANG/2013 & CO.NO.105/BANG/2013, FOR THE ASSESSMENT YEAR 2006-2007 AND ETC., THESE APPEALS HAVING BEEN RESERVED

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

150, DIAMOND DISTRICT, TOWER B, PENT HOUSE, AIRPORT ROAD, BANGALORE – 560 038. ... RESPONDENT (BY SRI: K.P. KUMAR, SENIOR COUNSEL FOR SRI. T. SURYANARAYANA, ADVOCATE) ***** THESE APPEALS ARE FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:25/04/2014 PASSED IN ITA.NO.905/BANG/2013 & CO.NO.105/BANG/2013, FOR THE ASSESSMENT YEAR 2006-2007 AND ETC., THESE APPEALS HAVING BEEN RESERVED

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

In the result, the order passed by the

Bench: ALOK ARADHE,R. NATARAJ

150. Provision for cases where assessment is in pursuance of an order on appeal, etc. (1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at any time for the purpose of making an assessment or reassessment

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

150/-. However, no order of assessment was passed under Section 143(3) of the Act. The Assessing Officer issued a notice under Section 148 of the Act on 31.03.2012. The assessee filed the return of income in response to the aforesaid notice on 13.09.2012 and declared total income of Rs.32,56,61,835/-. In the return of income

M/S T T K PRESTIGE LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mrs.Justice S.Sujatha

150 CTR SC 126 - 14 - 6. Submissions of the learned Counsel for the Revenue: Learned Counsel Sri. K.V. Aravind appearing for the Revenue inviting the attention of the Court to Section 147 and the first proviso therein with explanation [1] and [2], submitted that filing of the return disclosing fully and truly all material facts for assessment for that Assessment

SRI AVINASH LALA CHANDANI vs. SRI P A NIRANJAN

Bench: The Hon'Ble Mr. Justice A.V.Chandrashekara

reassess the evidence placed before the Court if material evidence is either ignored or misinterpreted or law has been misapplied to the facts of the case. 13. The Hon’ble Apex Court in the case of M/s.Bhoolchand and Anr. vs. M/s.Kay Pee Cee Investments and Anr. (AIR 1991 SC 2053) has held 15 that the power of revision under Section

THE COMMISSIONER OF INCOME TAX vs. M/S.MILLENNIA DEVELOPERS (P) LTD

Bench: The Hon'Ble Mr. Justice Ravi Malimath

150/- for 25 flats) should be treated as bad debt when the sale is registered in the name of the purchasers (share holders relatives) in the year 2004, due to the fact that the share holders of the assessee company and the eight purchasers who are relatives of the share holders enter into family arrangement and partition (recognised

THE COMMISSIONER OF INCOME TAX vs. M/S.MILLENNIA DEVELOPERS (P) LTD

Bench: The Hon'Ble Mr. Justice Ravi Malimath

150/- for 25 flats) should be treated as bad debt when the sale is registered in the name of the purchasers (share holders relatives) in the year 2004, due to the fact that the share holders of the assessee company and the eight purchasers who are relatives of the share holders enter into family arrangement and partition (recognised

THE COMMISSIONER OF INCOME TAX vs. SHRI H E PANDURANGA

The appeal is disposed of

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

1. THE COMMISSIONER OF INCOME-TAX C.R. BUILDING, QUEENS ROAD BANGALORE. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-2(2), C.R. BUILDING QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.,) AND: SHRI. H.E. PANDURANGA # 473, 4TH CROSS, 8TH MAIN HANUMANTHNAGAR, BANGALORE. ... RESPONDENT (RESPONDENT SERVED) - - - THIS ITA IS FILED UNDER SECTION 260-A OF I.T. ACT, 1961 ARISING

SHRI. SUMIR J. HINDUJA vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, appeal is disposed of

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

1) Whether the Assessing Officer to justify action u/s 147 can travel beyond his recording u/s 148(2) and the material therein? 2) Whether on the facts and in the circumstances of the case the Appellate Tribunal was right in law in upholding that the action of the Assessing Officer in assuming jurisdiction u/s 147 3 of the Income