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

Bench: K.SOMASHEKAR,UMESH M ADIGA

reassess the income of the other person in accordance with the provisions of section 153A of the Act is provided. Even if the proceedings under section 153C of the Act are initiated, the procedure is contemplated under section 153A of the Act. In view of the above, period of six assessment years for the purpose of section 153A

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

20 - Section 153A of the Act could make addition only on the basis of some incriminating material unearthed during the course of search or requisition of documents. In the absence of such incriminating documents found during the search, any addition made by the assessing officer is not sustainable. In this regard, host of judgments have been cited in support

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

20 - Section 153A of the Act could make addition only on the basis of some incriminating material unearthed during the course of search or requisition of documents. In the absence of such incriminating documents found during the search, any addition made by the assessing officer is not sustainable. In this regard, host of judgments have been cited in support

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

20 - Section 153A of the Act could make addition only on the basis of some incriminating material unearthed during the course of search or requisition of documents. In the absence of such incriminating documents found during the search, any addition made by the assessing officer is not sustainable. In this regard, host of judgments have been cited in support

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

20 - Section 153A of the Act could make addition only on the basis of some incriminating material unearthed during the course of search or requisition of documents. In the absence of such incriminating documents found during the search, any addition made by the assessing officer is not sustainable. In this regard, host of judgments have been cited in support

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

20 - Section 153A of the Act could make addition only on the basis of some incriminating material unearthed during the course of search or requisition of documents. In the absence of such incriminating documents found during the search, any addition made by the assessing officer is not sustainable. In this regard, host of judgments have been cited in support

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

20 - Section 153A of the Act could make addition only on the basis of some incriminating material unearthed during the course of search or requisition of documents. In the absence of such incriminating documents found during the search, any addition made by the assessing officer is not sustainable. In this regard, host of judgments have been cited in support

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

20 - Section 153A of the Act could make addition only on the basis of some incriminating material unearthed during the course of search or requisition of documents. In the absence of such incriminating documents found during the search, any addition made by the assessing officer is not sustainable. In this regard, host of judgments have been cited in support

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

20 - Section 153A of the Act could make addition only on the basis of some incriminating material unearthed during the course of search or requisition of documents. In the absence of such incriminating documents found during the search, any addition made by the assessing officer is not sustainable. In this regard, host of judgments have been cited in support

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

20 - Section 153A of the Act could make addition only on the basis of some incriminating material unearthed during the course of search or requisition of documents. In the absence of such incriminating documents found during the search, any addition made by the assessing officer is not sustainable. In this regard, host of judgments have been cited in support

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

20 - Section 153A of the Act could make addition only on the basis of some incriminating material unearthed during the course of search or requisition of documents. In the absence of such incriminating documents found during the search, any addition made by the assessing officer is not sustainable. In this regard, host of judgments have been cited in support

PR. COMMISSIONER OF INCOME TAX vs. SHRI. GALI JANARDHANA REDDY

Bench: K.SOMASHEKAR,UMESH M ADIGA

reassess the income of the other person in accordance with the provisions of section 153A of the Act is provided. Even if the proceedings under section 153C of the Act 25 are initiated, the procedure is contemplated under section 153A of the Act. In view of the above, period of six assessment years for the purpose of section 153A

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 made on the assessee or any person in consequence of, or to give effect to any finding, direction or order made under sections 20

COMMISSIONER OF INCOME TAX TDS vs. M/S BHARAT HOTELS LIMITED

Appeal stands dismissed

Bench: S.SUJATHA,VINEET SARAN

Section 201 of the Income Tax Act. After considering the case of Bhatinda District Coperative Milk Producers Union Ltd (supra) and other relevant cases on the subject, it has held in paragraphs 18 and 19 of the said judgment as under: 18. In so far as the Income tax Act is concerned, our attention has been drawn to S.153

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

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

20 - stands obliterated with effect from 1st April, 1989, i.e., after substitution of Section 147 of the Income Tax Act, 1961 by Direct Tax Laws (Amendment) Act, 1987? To answer the above question, we need to note the changes undergone by Section 147 of the Income Tax Act, 1961 [for short, "the Act"]. Prior to Direct Tax Laws (Amendment

DELL INDIA PVT LTD vs. THE JOINT COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

reassess such income, other than the income involving matters which are the subject matters of any appeal, reference or revision, which is chargeable to tax and has escaped assessment”. 12. Perusal of above provision would indicate that prior to amendment Section 147 of the Act enabled the Assessing officer to re-open the assessment if he had formed an opinion

THE COMMISSIONER OF INCOME TAX, CIT(A) vs. M/S HEWLETT PACKARD GLOBALSOFT PVT LTD

Appeals are hereby dismissed by

Bench: ARAVIND KUMAR,VINEET SARAN

20 COMMISSIONER OF INCOME TAX vs RAJESH JHAVERI reported in (2007) 291 ITR 500 (SC) and held that the said expression cannot be read to mean that the assessing Officer should have finally ascertain the fact by legal evidence or conclusion of the fact of escapement of income from tax. It came to be held as under: “16. Section

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

The appeal stands allowed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 143(1) and no scrutiny assessment is undertaken. In such cases there is no change of opinion; (2) Reassessment proceedings will be invalid in case the assessment order itself - 20