AZIM PREMJI TRUSTEE COMPANY PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, I pass the following:-

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

BLOCK NEW DELHI 110002 REPRESENTED HEREIN BY ITS CHAIRPERSON …RESPONDENTS (BY SRI.K.V. ARAVIND., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DTD: 28.07.2022 BEARING ITBA/COM/F/17/2022- 23/1044214522(1) PASSED BY R1 U/S 148A(d) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2014-15 ANNEXURE

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

147 (income escaping assessment) and 263 (revision of orders) of the Act. It was also held that it was not open for the assessee to seek deduction or claim expenditure, which had not - 64 - been claimed in the original assessment, which assessment already stood completed, only because a assessment under Section 153A of the Act in pursuance of search

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

147 (income escaping assessment) and 263 (revision of orders) of the Act. It was also held that it was not open for the assessee to seek deduction or claim expenditure, which had not - 64 - been claimed in the original assessment, which assessment already stood completed, only because a assessment under Section 153A of the Act in pursuance of search

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

147 (income escaping assessment) and 263 (revision of orders) of the Act. It was also held that it was not open for the assessee to seek deduction or claim expenditure, which had not - 64 - been claimed in the original assessment, which assessment already stood completed, only because a assessment under Section 153A of the Act in pursuance of search

THE COMMISSIONER OF INCOME TAX GULBARGA vs. M/S MANJUNATHA COTTON AND GINNING FACTORY

The appeals are dismissed

Bench: ARAVIND KUMAR,N.KUMAR

blocks. It is also engaged in the business of dealing in import of ceramic tiles. Return of income for the assessment year 2003-04 was filed on 28.11.2003 declaring a total income of Rs.3,62,590/-. For the assessment year 2004-05 the return was filed on 29.10.2004 declaring the total income of Rs.4,78,649/-. The returns were processed

AMITH BETHALA (HUF) vs. INCOME TAX OFFICER

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

BLOCK, KORAMANGALA BANGALORE – 560 034. ... RESPONDENT (By Sri. JEEVAN J NEERALGI, ADV.,) 2 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CONSEQUENTIAL NOTICE OF DEMAND ISSUED BY THE RESPONDENT DATED 31.7.2014 FOR THE ASSESSMENT YEAR 2007-08 VIDE ANN-D AND IMPUGNED ASSESSMENT ORDER PASSED BY THE RESPONDENT U/S

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

Bench: The Hon'Ble Mr. Justice Ravi Malimath

u/s. 171 of the Act), where this amount is settled among the HUF members, 5 when the assessee company is a separate entity from that of the share holders? ii) Whether the Appellate Authorities were correct in accepting a family arrangement and partition among the share holders and their relatives vis a vie the assessee company and four accounting entries

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

Bench: The Hon'Ble Mr. Justice Ravi Malimath

u/s. 171 of the Act), where this amount is settled among the HUF members, 5 when the assessee company is a separate entity from that of the share holders? ii) Whether the Appellate Authorities were correct in accepting a family arrangement and partition among the share holders and their relatives vis a vie the assessee company and four accounting entries