COMMISSIONER OF INCOME vs. M/S C RAMAIAH REDDY

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

Bench: ALOK ARADHE,M.NAGAPRASANNA

reassessment or recomputation as specified in sub-section (2) of section 153, every such notice referred to in this clause shall be deemed to be a valid notice. Explanation.—For the removal of doubts, it is hereby declared that nothing contained in the first proviso or the second proviso shall apply to any return which has 12 been furnished

M/S B L KASHYAP & SONS LTD vs. JOINT COMMISSIONER OF COMMERCIAL

Bench: S.SUJATHA

reassess such income, profits or gains. It is, therefore, manifest that once assessment is reopened by issuing a notice under sub-section [2] of section 22 the previous under assessment is set aside and the whole assessment proceedings start afresh. When once valid proceedings are started under section 34[1][b] the Income-tax Officer had not only the jurisdiction

M/S JMC PROJECTS (INDIA) LTD vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,VINEET SARAN

reassess the dealer according to law. Sub-section (2) provided that except as otherwise provided in this section, no order for any assessment year shall be made after the expiry of 4 years from the end of such year. However, after the 13

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

The appeal is dismissed

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

13) Upon receipt of the directions issued under sub-section (5), the Assessing Officer shall, in conformity with the directions, complete, notwithstanding anything to the contrary contained in section 153 [or section 153B], the assessment without providing any further opportunity of being heard to the assessee, within one month from the end of the month in which such direction

HEWLETT PACKARD FINANCIAL SERVICES INDIA PRIVATE vs. THE STATE OF KARNATAKA

Bench: S.SUJATHA,JAYANT PATEL

13. The concept of integrated transactions is prominent in case of imports and exports, as these involve a triangular transaction much in the same way as a lease does. The importing agent normally makes an import on the basis of an order of a local buyer. Similarly, an exporter gets an export order and makes purchase for that reason. Further

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), The Tribunal vide said order also knocked down the assessment proceedings completed under

THE PR. COMMISSIONER OF INCOME TAX vs. M/S BIOPLUS LIFE SCIENCES PVT LTD

In the result, I pass the following:-

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar Writ Petition No.1014 Of 2017 (T-Kst) Between: M/S. Rainbow Colour Lab, No.13, D.J.C. Complex, Hudson Circle, Bengaluru – 560 027. A Partnership Firm Represented By Its Partner Sri.G.K.Madan Mohan, Aged About 62 Years, S/O Sri.G.V.Krishna Reddy. ...Petitioner (By Sri. M.Thirumalesh, Advocate ) And: 1. State Of Karnataka

reassessment but subject to the provisions of sub-section (2), at any time within a period of eight years from the expiry of the year to which the tax relates, proceed to assess or re-assess to the best of its judgment the tax payable by the dealer in respect of such turnover after issuing a notice to the dealer

SRI N GOVINDARAJU vs. THE INCOME TAX OFFICER

Appeal stands disposed of

Bench: S.SUJATHA,VINEET SARAN

reassessment or recomputation under S.147, the Assessing Officer shall serve on the assessee a notice requiring him to furnish within such period, as may be specified in the notice, a return of his income or the income of any other person in respect of which he is assessable under this Act during the previous year corresponding to the relevant assessment

M/S. THE KOLAR & CHICKBALLAPUR vs. THE ASST. COMMISSIONER

The appeal stands disposed of as indicated above

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment under Section 147, not a case for rectification wherein the tax liability has been enhanced. 6. Learned counsel for the revenue justifying the orders of the authorities submitted that Section 80 of the Act provides for submission of return for losses. In terms of the said Section, it is mandatory that the return for losses has to be filed

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), The Tribunal vide said order also knocked down the assessment proceedings completed under

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

In the result, the appeal stands dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment proceedings, held that mere omission to mention Section 143 (2) of the Act equally in any one of the notices so issued is held to be not fatal and would not invalidate the assessment order. In that context, it has been held that the Court is not prepared to think that there was absence of notice under Section

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

Bench: CHIEF JUSTICE,C M JOSHI

2) of Section 153-A, if any proceeding initiated or any order of assessment or reassessment made under sub-section (1) has been annulled in appeal or any other legal proceeding, then, notwithstanding anything contained in sub-section (1) or Section 153, the assessment or reassessment relating to any assessment year which has abated under the second proviso

THE PR.COMMISSIONER OF vs. M/S MAHAVEER CALYX

In the result, the orders passed by the Assessing

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

13. The aforesaid order was challenged in an appeal under Section 24(1) of the KST Act by the petitioner. A Division Bench of this Court, by an order dated 13.01.2006 granted liberty to the petitioner to make an appropriate application before the Advance Ruling Authority as provided under Section 4 of the KST Act without expressing any opinion

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

13 - 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT (BY SRI BALARAM R. RAO, ADV.) THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

13 - 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT (BY SRI BALARAM R. RAO, ADV.) THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

13 - 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT (BY SRI BALARAM R. RAO, ADV.) THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING

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

13 - 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT (BY SRI BALARAM R. RAO, ADV.) THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

13 - 2 . THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), C.R.BUILDING, QUEEN’S ROAD, BANGALORE-560001. ...APPELLANTS (BY SRI K.V.ARAVIND, ADV.) AND : M/s GMR INFRASTRUCTURE LTD., NO.25/1, SKIP HOUSE, MUSEUM ROAD, BANGALORE-560 025, PAN:AABCG 8889P …RESPONDENT (BY SRI BALARAM R. RAO, ADV.) THIS ITA IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING