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

Bench: K.SOMASHEKAR,UMESH M ADIGA

44 Sections 153C read with 153A merely facilitates an enquiry regarding the existence or otherwise of undisclosed income in the hands of the person other than the searched person. The starting point of the enquiry is the seizure of the valuable article or books of account or document, which according to the satisfaction reached by the Assessing Officer, belongs

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

44 - clandestine operations”. Thus, it has been held that the distinguishing factors of Dayawanti Gupta supra, do not detract from the settled legal position in Kabul Chawla supra which has been followed by several High Courts and thereby recorded a finding that the Tribunal was justified in holding that invoking of Section 153A by the Revenue for the assessment years

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

44 - clandestine operations”. Thus, it has been held that the distinguishing factors of Dayawanti Gupta supra, do not detract from the settled legal position in Kabul Chawla supra which has been followed by several High Courts and thereby recorded a finding that the Tribunal was justified in holding that invoking of Section 153A by the Revenue for the assessment years

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

44 - clandestine operations”. Thus, it has been held that the distinguishing factors of Dayawanti Gupta supra, do not detract from the settled legal position in Kabul Chawla supra which has been followed by several High Courts and thereby recorded a finding that the Tribunal was justified in holding that invoking of Section 153A by the Revenue for the assessment years

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

44 - clandestine operations”. Thus, it has been held that the distinguishing factors of Dayawanti Gupta supra, do not detract from the settled legal position in Kabul Chawla supra which has been followed by several High Courts and thereby recorded a finding that the Tribunal was justified in holding that invoking of Section 153A by the Revenue for the assessment years

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

44 - clandestine operations”. Thus, it has been held that the distinguishing factors of Dayawanti Gupta supra, do not detract from the settled legal position in Kabul Chawla supra which has been followed by several High Courts and thereby recorded a finding that the Tribunal was justified in holding that invoking of Section 153A by the Revenue for the assessment years

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

44 - clandestine operations”. Thus, it has been held that the distinguishing factors of Dayawanti Gupta supra, do not detract from the settled legal position in Kabul Chawla supra which has been followed by several High Courts and thereby recorded a finding that the Tribunal was justified in holding that invoking of Section 153A by the Revenue for the assessment years

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

44 - clandestine operations”. Thus, it has been held that the distinguishing factors of Dayawanti Gupta supra, do not detract from the settled legal position in Kabul Chawla supra which has been followed by several High Courts and thereby recorded a finding that the Tribunal was justified in holding that invoking of Section 153A by the Revenue for the assessment years

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

44 - clandestine operations”. Thus, it has been held that the distinguishing factors of Dayawanti Gupta supra, do not detract from the settled legal position in Kabul Chawla supra which has been followed by several High Courts and thereby recorded a finding that the Tribunal was justified in holding that invoking of Section 153A by the Revenue for the assessment years

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

44 - clandestine operations”. Thus, it has been held that the distinguishing factors of Dayawanti Gupta supra, do not detract from the settled legal position in Kabul Chawla supra which has been followed by several High Courts and thereby recorded a finding that the Tribunal was justified in holding that invoking of Section 153A by the Revenue for the assessment years

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

44 - clandestine operations”. Thus, it has been held that the distinguishing factors of Dayawanti Gupta supra, do not detract from the settled legal position in Kabul Chawla supra which has been followed by several High Courts and thereby recorded a finding that the Tribunal was justified in holding that invoking of Section 153A by the Revenue for the assessment years

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

reassessment for any of those 6 years have already been completed as on the date of search then there is no question of any of them abating for the simple reason that what can abate is only what remains pending. 17. The judgment of this court in Saraya Industries Ltd. (supra) was relied upon by Mr. Bajpai, in support

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

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

reassessment. - 34 - In view of the above observations we must add one caveat. There may be cases where the Assessing Officer does not and may not raise any written query but still the Assessing Officer in the first round/ original proceedings may have examined the subject matter, claim etc, because the aspect or question may be too apparent and obvious

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 of any person other than the assessee beyond the period of limitation specified in section 34, it violates the provisions of article 14 of the Constitution and is invalid: but the proviso was valid to the extent of its operation against the assessees who are parties to the proceedings. This judgment was rendered on September 16, 1964. The next

THE PR COMMISSIONER OF INCOME TAX vs. M/S VSL MINING COMPANY PVT LTD

Appeal is dismissed as being

Bench: S.G.PANDIT,C.M. POONACHA

44,31,32,567/-. 3. It is further forthcoming that a survey under Section 133A of the IT Act was conducted on 25.3.2008 and search under Section 132 of the IT Act was conducted on 1.4.2008 in respect of one Sri Manoj Kumar Jain5, wherein the Revenue alleges to have recovered various documents with regard to the transactions

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

44 - be specified in the notice, return of income in respect of each assessment year falling within six assessment years referred to in clause (b) of Section 153(1) in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed and the provisions of the Act shall

THE COMMISIONER 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

44 - be specified in the notice, return of income in respect of each assessment year falling within six assessment years referred to in clause (b) of Section 153(1) in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed and the provisions of the Act shall

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

44 - be specified in the notice, return of income in respect of each assessment year falling within six assessment years referred to in clause (b) of Section 153(1) in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed and the provisions of the Act shall