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

Bench: CHIEF JUSTICE,C M JOSHI

Section 153-A is relatable to abated proceedings (i.e. those pending on the date of search) and the word “reassess” to completed assessment proceedings. - 8

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

8 years prescribed in Section 12-A(1) was not applicable, since the impugned reassessment orders were passed pursuant to the judgment

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

8. We have carefully considered the rival submissions of the learned counsel for the parties and perused the material on record. 9. Section 153A of the Act reads thus: “Assessment in case of search or requisition. 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

8. We have carefully considered the rival submissions of the learned counsel for the parties and perused the material on record. 9. Section 153A of the Act reads thus: “Assessment in case of search or requisition. 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

8. We have carefully considered the rival submissions of the learned counsel for the parties and perused the material on record. 9. Section 153A of the Act reads thus: “Assessment in case of search or requisition. 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case

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

8. We have carefully considered the rival submissions of the learned counsel for the parties and perused the material on record. 9. Section 153A of the Act reads thus: “Assessment in case of search or requisition. 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

8. We have carefully considered the rival submissions of the learned counsel for the parties and perused the material on record. 9. Section 153A of the Act reads thus: “Assessment in case of search or requisition. 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

8. We have carefully considered the rival submissions of the learned counsel for the parties and perused the material on record. 9. Section 153A of the Act reads thus: “Assessment in case of search or requisition. 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

8. We have carefully considered the rival submissions of the learned counsel for the parties and perused the material on record. 9. Section 153A of the Act reads thus: “Assessment in case of search or requisition. 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

8. We have carefully considered the rival submissions of the learned counsel for the parties and perused the material on record. 9. Section 153A of the Act reads thus: “Assessment in case of search or requisition. 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

8. We have carefully considered the rival submissions of the learned counsel for the parties and perused the material on record. 9. Section 153A of the Act reads thus: “Assessment in case of search or requisition. 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

8. We have carefully considered the rival submissions of the learned counsel for the parties and perused the material on record. 9. Section 153A of the Act reads thus: “Assessment in case of search or requisition. 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case

M/S B L KASHYAP & SONS LTD vs. JOINT COMMISSIONER OF COMMERCIAL

Bench: S.SUJATHA

reassessment proceedings. Such being the position, the order passed by the Respondent No.2 on 16.08.2014 dropping the proceedings initiated under Section 39[2] of the Act ceases to exist. The Respondent No.1 initiating proceedings under Section 63-A[1] of the Act, to revise - 8

M/S JMC PROJECTS (INDIA) LTD vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,VINEET SARAN

reassessment under sub-section (1) of Section 21 have to be completed within 8 years of the particular assessment year

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

reassessment under Section 147 read with Section 144 by bringing to tax all the income which formed part of 6 total income under the original assessment order passed. However, it was noticed that though the assessment proceedings was initiated by issue of notice under Section 143(2), The Tribunal vide said order also knocked down the assessment proceedings completed under

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

reassessment under Section 147 read with Section 144 by bringing to tax all the income which formed part of 5 total income under the original assessment order passed. However, it was noticed that though the assessment proceedings was initiated by issue of notice under Section 143(2), The Tribunal vide said order also knocked down the assessment proceedings completed under

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

Section 2(8) " assessment" includes reassessment Section 2(40) "regular assessment" means the assessment made under sub- section (3) of] section

NANDI INFRASTRUCTURE CORRIDOR vs. THE STATE OF KARNATAKA

Appeals are allowed in part

Bench: S.SUJATHA,VINEET SARAN

section 5B and 6B or 17[6] of the KST Act on turnover relating to transfer of property in goods involved in execution of works contract to a dealer undertaking infrastructure project in terms of the Government Order dated 26.12.1997. This exemption provided by the Government of Karnataka was extended from time to time till 13.1.2005. It is contended that