THE SRI KANNIKAPARAMESWARI CO OP BANK LIMITED vs. THE INCOME TAX OFFICER

The appeal stands allowed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

189 ITR 285; (2) Commissioner of Income-tax, Delhi v. Kelvinator of India Ltd., reported in (2010) 320 ITR 561; and (3) TTK Prestige Ltd., v. Deputy Commissioner of Income-tax, Bengaluru, (2018) 97 taxmann.com 112 - 6 - submitted that reopening of the assessment proceedings under Section 147/148 of the Act was made not on any new material or information

P VIKRAM MAIYA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Accordingly, writ petition is allowed

Bench: S.SUJATHA

Section 263 is invoked …………… But - 19 - initiation of reassessment proceedings will be invalid on the ground of change of opinion.” 17. It will be appropriate to reproduce the relevant passage from A.L. A. Firm vs. CIT reported in [1991] 189

P ARVIND MAIYA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Accordingly, writ petition is allowed

Bench: S.SUJATHA

Section 263 is invoked …………… But - 19 - initiation of reassessment proceedings will be invalid on the ground of change of opinion.” 17. It will be appropriate to reproduce the relevant passage from A.L. A. Firm vs. CIT reported in [1991] 189

THE COMMISSIONER OF INCOME TAX vs. SHRI H E PANDURANGA

The appeal is disposed of

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

reassessment made protectively under Section 147 for the assessment years 1996-97 and 1997-98 by holding them as infructuous without going into the merits of the case when the issues with reference to unexplained cash credits of Rs.50 Lakhs and Rs.65,10,000/- have been found to be unexplained? (ii) Whether the Tribunal was correct in 3 applying

SHRI. PRASANNA V GHOTAGE, vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr. Justice G.Narendar Writ Petition No.109810/2016 (T-It) A/W Writ Petition No.109811/2016 (T-It) In W.P.No.109810/2016: Between Shri Prasanna V Ghotage, "Prerana Hommes", Ranade Colony, Hindwadi, Belagavi-590006 ... Petitioner (By Sri.Shashank S.Hegde & Sri.Pramod Vaidya, Advocates) & 1. The Deputy Commissioner Of Income-Tax, Circle-1, Inicome Tax Office, Udupi 2. The Assistant Commissioner Of Income-Tax, Circle-1, 3Rd Floor, Income Tax Office, Opp Civil Hospital, Belgavi-590001 ... Respondents This Writ Petition Is Filed Under Articles 226 & 227 Of The Constitution Of India Praying To Call For The Records Of The Petitioner'S Case & After Examining The Legality & Validity Thereof Quash & Set Aside The Notice Dated 30.09.2015 Issued By Respondent No.1 Under Section 148 Of The Act To Reopen The Assessment For The Assessment Year 2009-10 Enclosed & Marked As Annexure- A As One Without Jurisdiction & Consequent Order Passed By The Respondent No.2 Disposing Off The Objections Filed By The Petitioner Vide Order Dated 28.10.2016 As Annexure-J.

Section 153A of the Act was completed on - 5 - 21/3/2014 assessing the total income at Rs.9,08,05,720/- and Rs.5,96,79,010/- respectively. While completing the assessment, the Assessing Officer had added an amount of Rs.1,90,01,189/- and Rs.1,00,00,000/- respectively, being the difference in total income declared and net profit

SHRI. PRASANNA V GHOTAGE, vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr. Justice G.Narendar Writ Petition No.109810/2016 (T-It) & Writ Petition No.109811/2016 (T-It)

Section 153A of the Act was completed on - 5 - 21/3/2014 assessing the total income at Rs.9,08,05,720/- and Rs.5,96,79,010/- respectively. While completing the assessment, the Assessing Officer had added an amount of Rs.1,90,01,189/- and Rs.1,00,00,000/- respectively, being the difference in total income declared and net profit

S N SIMHA vs. THE STATE OF KARNATAKA

In the result there is no merit in this writ petition and the

Bench: The Hon’Ble Mr. Justice Anand Byrareddy Writ Petition No. 24840 Of 2012 (La-Kiadb) Between: 1. S.N.Simha, Aged About 73 Years, Son Of Late G.R.Swamy, 2. S.N.Yamuna Devi, Wife Of Sri. S.N.Simha, Aged About 66 Years, Both Are Proprietors M/S. Viswabandhu Press & Sree Bharathi Cottage Industries Company, No.16, 1St Cross, Cottonpet, Bangalore – 560 053. …Petitioners (By Shri. S.P.Shankar, Senior Advocate For Shri. K.L.Sreenivas, Advocate For M/S. K.N.L. Associates) And: 1. The State Of Karnataka, Represented By Its Secretary, Commerce & Industries

reassessed the properties to tax. And that there are several houses that have been constructed in the area. It is also stated that the Bangalore Development Authority has in its Revised Comprehensive Development Plan, 2011, indicated the land in the erstwhile Survey no. 58/1 and 59/1 for the formation of a residential layout and park. Therefore the same could