WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit Writ Petition No.20040/2019 (T-It) Between:

22 before 1-6-2016 153(8) Revival of order passed u/s. 153A(2) or 153(1) 1 month from the end of month of revival or within 21 months from the date of authorization - for search has been issued – whichever is earlier. Further, Explanation 1 below section 153 provides that in computing the period of limitation, time taken

SRI N GOVINDARAJU vs. THE INCOME TAX OFFICER

Appeal stands disposed of

Bench: S.SUJATHA,VINEET SARAN

d). Besides the aforesaid issue, on facts/merits also certain questions have been raised which would require consideration of this Court. Brief facts of this case are that the appellant, who is assessed as an individual, has income from house property, transport business, capital gains and other sources. For the assessment year 2004-05, he 3 filed his Income Tax return

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

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

Bench: S.SUJATHA,JAYANT PATEL

reassessment orders. The reasons for not having disclosed such huge taxable turnover is not made known except stating that the same is detected during the periodic review. The periodic review for the years 2005- 2006k, 2006-2007, 2007-2008, 2008-2009, 2009- 2010, 2010-2011, 2011-2012 and 2012-2013 has taken place after March 2013. This means

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

D G M E N T This appeal is filed by the Revenue under Section 260A of the Income Tax Act, 1961 [‘Act’ for short] assailing the order of the Income Tax Appellate Tribunal Bangalore Bench “C” ['Tribunal' for short] dated 21.11.2017 passed in ITA No.1575/bang/2016 relating to the assessment year 2012-13. 2. The appeal has been admitted

DEVAS MULTIMEDIA PRIVATE LIMITED vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri Writ Petition No.11618 Of 2016 (T-It) Between:

d), it is crystal clear that there is no prohibition to the Principal Commissioner to invoke Section 263 of Act 1961 even in an assessment matter where DRP has examined the Draft Assessment Order along with assessee objections. 11. Learned counsel for the Respondent submitted that any short coming relates to twin ingredients of Section

SRI AVINASH LALA CHANDANI vs. SRI P A NIRANJAN

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

d)(i) and (ii) of the Karnataka Rent Act, 1999 is hereby allowed. The respondents are directed to quit, vacate and deliver vacant possession of the 10 schedule premises to the petitioners within 3 months from the date of this order. Petition under Section 27 (2)(j) and Section 31(1)(a) and (c) of the Karnataka Rent

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

D G M E N T Since common and akin issues are involved in these appeals, they are heard together and disposed of by this common judgment. - 14 - 2. These appeals are filed by the Revenue under Section 260A of the Income Tax Act, 1961 [‘Act’ for short] challenging the orders of the Income Tax Appellate Tribunal ‘C’ Bench, Bengaluru

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

D G M E N T Since common and akin issues are involved in these appeals, they are heard together and disposed of by this common judgment. - 14 - 2. These appeals are filed by the Revenue under Section 260A of the Income Tax Act, 1961 [‘Act’ for short] challenging the orders of the Income Tax Appellate Tribunal ‘C’ Bench, Bengaluru

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

D G M E N T Since common and akin issues are involved in these appeals, they are heard together and disposed of by this common judgment. - 14 - 2. These appeals are filed by the Revenue under Section 260A of the Income Tax Act, 1961 [‘Act’ for short] challenging the orders of the Income Tax Appellate Tribunal ‘C’ Bench, Bengaluru

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

D G M E N T Since common and akin issues are involved in these appeals, they are heard together and disposed of by this common judgment. - 14 - 2. These appeals are filed by the Revenue under Section 260A of the Income Tax Act, 1961 [‘Act’ for short] challenging the orders of the Income Tax Appellate Tribunal ‘C’ Bench, Bengaluru

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

D G M E N T Since common and akin issues are involved in these appeals, they are heard together and disposed of by this common judgment. - 14 - 2. These appeals are filed by the Revenue under Section 260A of the Income Tax Act, 1961 [‘Act’ for short] challenging the orders of the Income Tax Appellate Tribunal ‘C’ Bench, Bengaluru

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

D G M E N T Since common and akin issues are involved in these appeals, they are heard together and disposed of by this common judgment. - 14 - 2. These appeals are filed by the Revenue under Section 260A of the Income Tax Act, 1961 [‘Act’ for short] challenging the orders of the Income Tax Appellate Tribunal ‘C’ Bench, Bengaluru

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

D G M E N T Since common and akin issues are involved in these appeals, they are heard together and disposed of by this common judgment. - 14 - 2. These appeals are filed by the Revenue under Section 260A of the Income Tax Act, 1961 [‘Act’ for short] challenging the orders of the Income Tax Appellate Tribunal ‘C’ Bench, Bengaluru

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

D G M E N T Since common and akin issues are involved in these appeals, they are heard together and disposed of by this common judgment. - 14 - 2. These appeals are filed by the Revenue under Section 260A of the Income Tax Act, 1961 [‘Act’ for short] challenging the orders of the Income Tax Appellate Tribunal ‘C’ Bench, Bengaluru

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

D G M E N T Since common and akin issues are involved in these appeals, they are heard together and disposed of by this common judgment. - 14 - 2. These appeals are filed by the Revenue under Section 260A of the Income Tax Act, 1961 [‘Act’ for short] challenging the orders of the Income Tax Appellate Tribunal ‘C’ Bench, Bengaluru

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

D G M E N T Since common and akin issues are involved in these appeals, they are heard together and disposed of by this common judgment. - 14 - 2. These appeals are filed by the Revenue under Section 260A of the Income Tax Act, 1961 [‘Act’ for short] challenging the orders of the Income Tax Appellate Tribunal ‘C’ Bench, Bengaluru