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:

2) above. Assessment, reassessment or recomputation made on assessee or any person. In consequenc e of or to give effect to any findings or directions contained in order’s otherwise than in appeal. 12 months from the end of the month in which order is received . Assessment of partner order in consequence of an assessment made on the firm 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

E Sanmathi Indrakumar, Adv.) Appeal is filed under S.260 A of the Income Tax Act, 1961 praying to set aside the order passed by the ITAT, Bangalore in ITA 970/Bang/2009 on 26.04.2010, etc. ® 2 Appeal having been reserved on 20th April, 2015, coming on for pronouncement of Orders this day, Vineet Saran J, delivered the following: JUDGMENT The primary question

PR. COMMISSIONER OF INCOME TAX vs. SMT. G. LAKSHMI ARUNA

Bench: K.SOMASHEKAR,UMESH M ADIGA

E N T This appeal preferred by the Revenue is directed against the order passed by the Income Tax Appellate Tribunal, Bengaluru (for short “ITAT”) in M.P.No.152/Bang/2016 (in ITA No.1457/Bang/2014) dated 06.03.2018 for assessment year 2011-2012 vide Annexure-D. The prayer sought for in this appeal is to set aside the said order by allowing the appeal

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

E N T This appeal is directed against the order passed by the Income Tax Appellate Tribunal, Bengaluru (for short “ITAT”) in M.P.No.149/Bang/2016 (in ITA No.1450/Bang/2014) dated 06.03.2018 for assessment year 2011-2012 vide Annexure-D. The prayer sought for in this appeal is to set aside the said order by allowing the appeal and confirming the order

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

In the result, the appeal stands dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

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 by this Court

THE COMMISSIONER OF INCOME TAX vs. SHRI I MAHABALESHWARAPPA

In the result, the order passed by the tribunal

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

22)(e) of the Act to the assessed income. The legal heirs thereupon filed an appeal before the Income Tax Appellate Tribunal 5 (hereinafter referred to as 'the tribunal' for short). The tribunal by an order dated 12.07.2013 inter alia held that since, the order of assessment was passed by the Assessing Officer after the death of the assessee, therefore

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

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, (‘Tribunal’ for short

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

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, (‘Tribunal’ for short

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

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, (‘Tribunal’ for short

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

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, (‘Tribunal’ for short

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

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, (‘Tribunal’ for short

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

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, (‘Tribunal’ for short

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

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, (‘Tribunal’ for short

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

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, (‘Tribunal’ for short

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

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, (‘Tribunal’ for short

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

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, (‘Tribunal’ for short