PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

260 ITR [ST] 14 at page 219] that it is to overcome the difficulty leading to prolonged litigation inasmuch as “undisclosed income”, the legislature by Finance Act, 2003, decided to discard Chapter XIV-B provisions and introduced Sections 153A, 153B and 153C in the Act. Section 153A would contemplate that on initiation of proceedings under said Section 153A, the assessment/reassessment

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

Bench: CHIEF JUSTICE,C M JOSHI

260-A of the Income Tax Act, 1961 [the Act], impugning an order dated 15.10.2024 passed by the learned Income Tax Appellate Tribunal [ITAT] in ITA No.692/Bang/2024 in respect of assessment year [AY] 2017-18. - 3 - HC-KAR NC: 2025:KHC:34452-DB ITA No. 103 of 2025 2. The assessee had filed the said appeal [ITA No.692/Bang/2024] before

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 153A. At the time of initiation of such proceedings against the 'searched person' or during the assessment proceedings against him or even after the completion of the assessment proceedings against him, the Assessing Officer of such a 'searched person', may, if he is satisfied, that any money, document etc. belongs to a person other than the searched person, then

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 153C against the assessee for the assessment years 2005-2006 to 2010-2011 and a notice under Section 143(3) for the assessment year 2011- 2012. Therefore, keeping in view the aforesaid search and seizure which was carried under Section 132 of the IT Act, 1961 is concerned, it is relevant to refer to Section 153C

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

260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 27/01/2012 PASSED IN ITA NO.121/BANG/2011, FOR THE ASSESSMENT YEAR 2005-06, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO: (I) FORUMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. 2 (II) SET ASIDE THE COMMON APPELLATE ORDER PASSED BY THE ITAT, ‘B’ BENCH, BANGALORE IN ITA NO.121/BANG/2011

THE COMMISSIONER OF INCOME TAX vs. M/S HIMALAYA DRUG COMPANY

Bench: S.SUJATHA,RAVI V HOSMANI

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 13.06.2014 PASSED IN ITA NO.1639/BANG/2012, FOR THE ASSESSMENT YEAR 2008-09 PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE IN IT(TP)A NO.1639/BANG/2012 DATED 13.06.2014 AND CONFIRM

M/S. HIMALAYA DRUG COMPANY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,RAVI V HOSMANI

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 13.06.2014 PASSED IN ITA NO.1639/BANG/2012, FOR THE ASSESSMENT YEAR 2008-09 PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE IN IT(TP)A NO.1639/BANG/2012 DATED 13.06.2014 AND CONFIRM

THE COMMISSIONER OF INCOME TAX vs. M/S HIMALAYA DRUG COMPANY

Bench: S.SUJATHA,RAVI V HOSMANI

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 13.06.2014 PASSED IN ITA NO.1639/BANG/2012, FOR THE ASSESSMENT YEAR 2008-09 PRAYING TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. II. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE IN IT(TP)A NO.1639/BANG/2012 DATED 13.06.2014 AND CONFIRM

THE COMMISSIONER OF INCOME TAX vs. M/S. ASTRA ZENECA PHARMA

In the result, the order passed by the

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

reassessment or recomputation is made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order under Section 250, 254, 260

M/S MAHESH INVESTMENTS vs. THE ASST. COMMISSIONER OF INCOME-TAX

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

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 07.02.2014 PASSED IN ITA NO.1339/BANG/2012, ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 31.07.2012 AND ASSESSMENT ORDER DATED 25.11.2010, FOR THE ASSESSMENT YEAR 1992-93, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO: (I) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. (II) ALLOW THE APPEAL

THE DIRECTOR OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

260-A OF I.T. ACT, 1961, ARISING OUT F ORDER DATED 04.01.2011 PASSED IN ITA NOs.1065 TO 1067/BANG/2008 FOR THE ASSESSMENT YEAR 3 2000-01 TO 2002-03, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO: (I) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. (I) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE APPELLATE TRIBUNAL

THE COMMISSIONER OF INCOME TAX vs. SHRI H E PANDURANGA

The appeal is disposed of

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 21.12.2012 PASSED IN ITA NO.1081/BANG/2006 AND ITA NO.1001/BANG/2006, FOR THE ASSESSMENT YEAR 1996-97, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO: (I) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. 2 (I) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE ITAT, BANGALORE

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

The appeal is dismissed

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

260-A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), assailing the order dated 11.03.2021 passed by the Income Tax Appellate Tribunal, ‘C’ Bench, Bengaluru (for short, ‘the Tribunal’), in ITA(TP)A No.692/Bang/2016, relating to the assessment year 2012-13. 3. The following substantial questions of law arise for consideration before this Court

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

In the result, the appeal stands dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 21.11.2017 PASSED IN ITA NO.1575/BANG/2016, FOR THE ASSESSMENT YEAR 2012-2013, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT. (B) SET ASIDE THE APPELLATE ORDER DATED 21.11.2017 PASSED

THE PR COMMISSIONER OF vs. M/S MAJESTIC DEVELOPERS

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

260-A of the Income Tax Act, 1961 [hereinafter referred to as 'the Act' for short]. The subject matter of the appeal pertains to the assessment year 2007-08. The appeal was admitted by this Court on 18.10.2019 for consideration of the following substantial question of law: "Whether on the facts and in the circumstances of the case, the Tribunal

THE PR COMMISSIONER OF vs. M/S MAHAVEER CALYX

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

260-A of the Income Tax Act, 1961 [hereinafter referred to as 'the Act' for short]. The subject matter of the appeal pertains to the assessment year 2011-12. The appeal was admitted by this Court on 5.11.2018 for consideration of the following substantial questions of law: (i) Whether on the facts and circumstances of the case, the Tribunal

PR COMMISSIONER OF INCOME TAX-7 vs. M/S TATA POWER SOLAR SYSTEMS LIMITED

Bench: P.S.DINESH KUMAR,RAMACHANDRA D. HUDDAR

260-A OF INCOME TAX ACT, 1961, ARISING OUT OF ORDER DATED 28.06.2019 PASSED IN ITA NO.3186/BANG/2018, FOR THE ASSESSMENT YEAR 2008-2009 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL AND SET ASIDE THE IMPUGNED ORDER PRONOUNCED ON 28.06.2019 BY THE TRIBUNAL IN ITA NO.3186/BANG/2016 FOR ASSESSMENT YEAR 2008-2009 (ANNEXURE

PR.COMMISSIONER OF INCOME TAX-7 vs. M/S TALLY INDIA PVT LTD

In the result, we do not find

Bench: ALOK ARADHE,M.G.S. KAMAL

reassessment or recomputation is made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order under section- 250, 254, 260