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:

reassessment in terms of Section 153(2); it would simply mean that the orders of the higher forum are to be applied & followed by the assessing officer; . it may be borne in mind that longer time limits are provided in Section 153(3) & second proviso to Section 153(5) because it may entail doing the entire process once over

SRI SAIDEEPA JEWELLARY WORKS vs. ASST COMMISSIONER OF COMMERCIAL TAXES(AUDIT)-2

Bench: The Hon'Ble Mr.Justice Ram Mohan Reddy

reassessment under sub-section (1) of Section 39 of the Act, levying penalty and interest under sub-section (2) of Section

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

In the result, the orders passed by the Assessing

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

reassessment as the case may be." Section 40 of the Act was again amended by amending Act No.54 of 2013 and the aforesaid provision was given a retrospective operation 01.04.2005. The amended provision reads as under "40. Period of limitation for assessment.- (1) An assessment under Section 38 or re- assessment under Section 39 of an amount

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

Bench: S.SUJATHA,JAYANT PATEL

39 (iv). Master Lease Agreement entered between the Karnataka Bank and the lessee is dated 17th April 1998; (v). Supplementary lease agreement dated 31st July 1998. (B). Factual matrix prevailing in the present appeals: (i). Lessee M/s. Logica CMG Pvt. Ltd – PO placed on foreign vendor namely M/s. Tech Pacific, Singapore is dated 28th October 2005. (ii). Letter correspondence with

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

reassess total income of such other 38 person of such assessment year in the manner provided in Section 153A." 54. …2. Several High Courts have held that the provisions of section 153C of the Act are substantially similar/parimateria to the provisions of section 158BD of the Act and therefore, the above guidelines of the Hon’ble Supreme Court, apply

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

reassess total income of such other person of such assessment year in the manner provided in Section 153A." 54. …2. Several High Courts have held that the provisions of section 153C of the Act are substantially similar/parimateria to the provisions of section 158BD of the Act and therefore, the above guidelines of the Hon’ble Supreme Court, apply to proceedings

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

2 at p. 346: “The expression ‘any person’ in its widest connotation may take in any person, whether connected or not with the assessee, whose income for any year has escaped assessment, but this construction cannot be accepted, for the said expression is necessarily circumscribed by the scope of the subject-matter of the appeal or revision as the case

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

2) provides for revival of any assessment or reassessment which stood abated, if any proceeding or any order of assessment or reassessment made under Section 153A of the Act is annulled in appeal or any other proceeding.” 16. In the decision of E.N.Gopakumar V/s. Commissioner of Income Tax (Central) [(2016) 75 - 36 - Taxxman.com 215 (Kerala)], the Hon’ble High Court

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

2) provides for revival of any assessment or reassessment which stood abated, if any proceeding or any order of assessment or reassessment made under Section 153A of the Act is annulled in appeal or any other proceeding.” 16. In the decision of E.N.Gopakumar V/s. Commissioner of Income Tax (Central) [(2016) 75 - 36 - Taxxman.com 215 (Kerala)], the Hon’ble High Court

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

2) provides for revival of any assessment or reassessment which stood abated, if any proceeding or any order of assessment or reassessment made under Section 153A of the Act is annulled in appeal or any other proceeding.” 16. In the decision of E.N.Gopakumar V/s. Commissioner of Income Tax (Central) [(2016) 75 - 36 - Taxxman.com 215 (Kerala)], the Hon’ble High Court

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

2) provides for revival of any assessment or reassessment which stood abated, if any proceeding or any order of assessment or reassessment made under Section 153A of the Act is annulled in appeal or any other proceeding.” 16. In the decision of E.N.Gopakumar V/s. Commissioner of Income Tax (Central) [(2016) 75 - 36 - Taxxman.com 215 (Kerala)], the Hon’ble High Court

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

2) provides for revival of any assessment or reassessment which stood abated, if any proceeding or any order of assessment or reassessment made under Section 153A of the Act is annulled in appeal or any other proceeding.” 16. In the decision of E.N.Gopakumar V/s. Commissioner of Income Tax (Central) [(2016) 75 - 36 - Taxxman.com 215 (Kerala)], the Hon’ble High Court

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

2) provides for revival of any assessment or reassessment which stood abated, if any proceeding or any order of assessment or reassessment made under Section 153A of the Act is annulled in appeal or any other proceeding.” 16. In the decision of E.N.Gopakumar V/s. Commissioner of Income Tax (Central) [(2016) 75 - 36 - Taxxman.com 215 (Kerala)], the Hon’ble High Court

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

2) provides for revival of any assessment or reassessment which stood abated, if any proceeding or any order of assessment or reassessment made under Section 153A of the Act is annulled in appeal or any other proceeding.” 16. In the decision of E.N.Gopakumar V/s. Commissioner of Income Tax (Central) [(2016) 75 - 36 - Taxxman.com 215 (Kerala)], the Hon’ble High Court

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

2) provides for revival of any assessment or reassessment which stood abated, if any proceeding or any order of assessment or reassessment made under Section 153A of the Act is annulled in appeal or any other proceeding.” 16. In the decision of E.N.Gopakumar V/s. Commissioner of Income Tax (Central) [(2016) 75 - 36 - Taxxman.com 215 (Kerala)], the Hon’ble High Court

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

2) provides for revival of any assessment or reassessment which stood abated, if any proceeding or any order of assessment or reassessment made under Section 153A of the Act is annulled in appeal or any other proceeding.” 16. In the decision of E.N.Gopakumar V/s. Commissioner of Income Tax (Central) [(2016) 75 - 36 - Taxxman.com 215 (Kerala)], the Hon’ble High Court

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

2) provides for revival of any assessment or reassessment which stood abated, if any proceeding or any order of assessment or reassessment made under Section 153A of the Act is annulled in appeal or any other proceeding.” 16. In the decision of E.N.Gopakumar V/s. Commissioner of Income Tax (Central) [(2016) 75 - 36 - Taxxman.com 215 (Kerala)], the Hon’ble High Court

THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

39. On a perusal of the material on record, it is noted that during the course of search in the premises of M/s.India Builders Corporation on 17/06/2008, certain documents of the assessee company were found and seized by the concerned officer. Subsequently, proceedings under Section 153C of the Act were initiated by the Assessing Officer of the assessee. Assessee