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

9. In Navabharat Agrl. & Commercial Corporation v. Commissioner of Commercial Taxes, [1995] 97 STC 435 (AP), it was held that pursuant to the law declared by the authority under the Act, whose orders are binding on the assessing authority, the assessing authority can reopen the assessment under section 14(4) of the Act. 10. I have considered over the matter

THE COMMISSIONER OF INCOME TAX vs. ING VYSYA BANK LTD

In the result, this appeal is allowed in part,

Bench: B.MANOHAR,D.V.SHYLENDRA KUMAR

9. The assessing authority opined that the assessee can claim deduction by way of bad debts for the accounting period relevant for the assessment year only an amount in excess and holding such amount in excess in respect of the claim of Rs.5,24,74,740/- was reserved. This issue again became a contentious issue and the assessee had raised

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

9 of the decision to the effect: "The AO is empowered to reopen those proceedings and reassess the total income, taking note of the undisclosed income, if any, unearthed during the search." It was further observed that in the facts of that case if the CIT had come across any income that the AO had not taken note

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

9 of the decision to the effect: "The AO is empowered to reopen those proceedings and reassess the total income, taking note of the undisclosed income, if any, unearthed during the search." It was further observed that in the facts of that case if the CIT had come across any income that the AO had not taken note

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

9 of the decision to the effect: "The AO is empowered to reopen those proceedings and reassess the total income, taking note of the undisclosed income, if any, unearthed during the search." It was further observed that in the facts of that case if the CIT had come across any income that the AO had not taken note

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

9 of the decision to the effect: "The AO is empowered to reopen those proceedings and reassess the total income, taking note of the undisclosed income, if any, unearthed during the search." It was further observed that in the facts of that case if the CIT had come across any income that the AO had not taken note

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

9 of the decision to the effect: "The AO is empowered to reopen those proceedings and reassess the total income, taking note of the undisclosed income, if any, unearthed during the search." It was further observed that in the facts of that case if the CIT had come across any income that the AO had not taken note

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

9 of the decision to the effect: "The AO is empowered to reopen those proceedings and reassess the total income, taking note of the undisclosed income, if any, unearthed during the search." It was further observed that in the facts of that case if the CIT had come across any income that the AO had not taken note

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

9 of the decision to the effect: "The AO is empowered to reopen those proceedings and reassess the total income, taking note of the undisclosed income, if any, unearthed during the search." It was further observed that in the facts of that case if the CIT had come across any income that the AO had not taken note

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

9 of the decision to the effect: "The AO is empowered to reopen those proceedings and reassess the total income, taking note of the undisclosed income, if any, unearthed during the search." It was further observed that in the facts of that case if the CIT had come across any income that the AO had not taken note

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

9 of the decision to the effect: "The AO is empowered to reopen those proceedings and reassess the total income, taking note of the undisclosed income, if any, unearthed during the search." It was further observed that in the facts of that case if the CIT had come across any income that the AO had not taken note

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

9 of the decision to the effect: "The AO is empowered to reopen those proceedings and reassess the total income, taking note of the undisclosed income, if any, unearthed during the search." It was further observed that in the facts of that case if the CIT had come across any income that the AO had not taken note

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

Bench: CHIEF JUSTICE,C M JOSHI

1) will have to be - 7 - HC-KAR NC: 2025:KHC:34452-DB ITA No. 103 of 2025 mandatorily issued to the person searched requiring him to file returns for six AYs immediately preceding the previous year relevant to the AY in which the search takes place. (ii) Assessments and reassessments pending on the date of the search shall abate

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

9. In the appeal preferred before the Appellate Commissioner by the assessee by common order dated 21/3/2013, the Appellate Commissioner disposed of the appeals rejecting the challenge made by the assessee with regard to initiation of proceedings under Section 153C of the Act, while granting relief against disallowances made by the Assessing Officer by following the earlier order

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

9. In the appeal preferred before the Appellate Commissioner by the assessee by common order dated 21/3/2013, the Appellate Commissioner disposed of the appeals rejecting the challenge made by the assessee with regard to initiation of proceedings under Section 153C of the Act, while granting relief against disallowances made by the Assessing Officer by following the earlier order

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

9. In the appeal preferred before the Appellate Commissioner by the assessee by common order dated 21/3/2013, the Appellate Commissioner disposed of the appeals rejecting the challenge made by the assessee with regard to initiation of proceedings under Section 153C of the Act, while granting relief against disallowances made by the Assessing Officer by following the earlier order

THE COMMISSIONER OF INCOME TAX vs. M/S.MILLENNIA DEVELOPERS (P) LTD

Bench: The Hon'Ble Mr. Justice Ravi Malimath

9. Insofar as the Circular is concerned, learned counsel for the Revenue disputes the same and pleads that the Circular is not applicable to the facts of this case. That he proposes to contest the appeal on merits. The reason for contending that the Circular is not applicable to the facts of the present case is that there

THE COMMISSIONER OF INCOME TAX vs. M/S.MILLENNIA DEVELOPERS (P) LTD

Bench: The Hon'Ble Mr. Justice Ravi Malimath

9. Insofar as the Circular is concerned, learned counsel for the Revenue disputes the same and pleads that the Circular is not applicable to the facts of this case. That he proposes to contest the appeal on merits. The reason for contending that the Circular is not applicable to the facts of the present case is that there