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

U/S 148A(d) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2014-15 ANNEXURE-A AND ETC. THIS W.P. COMING ON FOR FURTHER HEARING, THIS DsAY, THE COURT MADE THE FOLLOWING:- ORDER In this petition, petitioner has sought for the following reliefs: “ (i) Quashing the impugned order dated: 28.07.2022 bearing ITBA/COM/F/17/2022- 23/1044214522(1) passed by Respondent No.1 under

DELL INDIA PVT LTD vs. THE JOINT COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

u/s 148 in your case for the AY 2009-10 is not based on a mere change of opinion 7 but is based on the fact an amount of Rs.216,89,00,773/- which was deferred in AY 2009-10 has not been offered in the subsequent assessment year. 3. Regarding deferment of revenue, the DRP in its order

MR SUNIL H ASHAR vs. INCOME TAX OFFICER

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

U/S 143[3] R.W. SECTION 147 OF THE INCOME TAX ACT 1961, DATED 31.10.2014 FOR THE ASSESSMENT YEAR 2009-10 i.e. VIDE ANN-B, AND CONSEQUENTIAL NOTICE OF DEMAND ISSUED BY THE RESPONDENT, DATED 7 31.10.2014 FOR THE ASSESSMENT YEAR 2009-10 i.e. ANN-C & ETC., THESE WRIT PETITIONS COMING ON FOR PRLY. HEARING IN ‘B’ GROUP THIS

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

The appeals are dismissed

Bench: ARAVIND KUMAR,N.KUMAR

147 deals with income escaping assessment. Chapter XXI deals with penalties imposable. 37 Section 271 deals with failure to furnish returns, comply with notices, concealment of income, etc., It reads as under:- “271. FAILURE TO FURNISH RETURNS, COMPLY WITH NOTICES, CONCEALMENT OF INCOME, ETC. (1) If the Assessing Officer or the Commissioner (Appeals) in the course of any proceedings under

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

justice as against appellant / Revenue. The substantial questions of law requires to be considered in a given facts and circumstances of the case. Therefore, learned standing counsel Sri Arvind K.V. emphatically and also forcefully submitting 21 that impugned orders as per Annexures-C and D may be set- aside. 20.Apart from the contentions, the learned standing counsel has also filed

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

justice as against appellant / Revenue. The substantial questions of law requires to be considered in a given 22 facts and circumstances of the case. Therefore, learned standing counsel Sri Arvind K.V. emphatically and also forcefully submitting that impugned orders as per Annexure-C and D may be set-aside. 20. Apart from the contentions, the learned standing counsel has also

PR. COMMISSIONER OF vs. M/S SASKEN

Bench: S.SUJATHA,VINEET KOTHARI

reassessment proceedings and had filed return in response to 147 notice and contested the proceedings actively and decisions relied upon by Tribunal have not been reached finality, further without taking note of section 292BB of the Act?” 3. The learned Tribunal, after discussing the rival contentions of both the Appellants-Revenue and Respondent-Assessee, has returned the findings as under

COMMISSIONER OF INCOME TAX TDS vs. M/S BHARAT HOTELS LIMITED

Appeal stands dismissed

Bench: S.SUJATHA,VINEET SARAN

JUSTICE S SUJATHA Income Tax Appeal 393 / 2009 Between 1 Commissioner of Income Tax TDS HMT Bhavan, Ganganagar Bangalore 2 Tax Recovery Officer (TDS) Range 18, HMT Bhavan Ganganagar, Bangalore Appellants (By Sri K V Aravind, Adv.) And M/s Bharat Hotels Limited (Unit: The Grand Ashoka, Bangalore) Kumarakrupa, High Grounds Bangalore Respondent (By Sri Rupesh Jain for Sri D Prashanth

M/S KOTHARI METALS vs. INCOME TAX OFFICER

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

U/S 143[3] R.W. SECTION 147 OF THE INCOME TAX ACT 1961 DATED 31.10.2014 FOR THE ASSESSMENT YEAR 2008-09 VIDE ANN-B AND CONSEQUENTIAL NOTICE OF DEMAND ISSUED BY THE RESPONDENT DATED 31.10.2014 FOR THE ASSESSMENT YEAR 2008-09 i.e. ANN-C & ETC., THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING

AMITH BETHALA (HUF) vs. INCOME TAX OFFICER

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

U/S 143[3] R.W. SECTION 147 OF THE INCOME TAX ACT 1961 DATED 28.7.2014 FOR THE ASSESSMENT YEAR 2007-08 VIDE ANN-E & ETC., THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING: O R D E R According to learned counsel for petitioner, having filed return of income for the assessment year

M/S. VARDHMAN METALS vs. INCOME TAX OFFICER

Bench: The Hon’Ble Mr. Justice Ram Mohan Reddy Writ Petition No.7932/2015 (T-It)

U/S 143 (3) R.W. 2 SECTION 147 OF THE INCOME TAX ACT 1961, DATED 31.10.2014 FOR THE ASSESSMENT YEAR 2008-09 I.E., VIDE ANN-B, AND CONSEQUENTIAL NOTICE OF DEMAND ISSUED BY THE RESPONDENT, DATED 31.10.2014 FOR THE ASSESSMENT YEAR 2008-09 I.E., ANN-C & ETC., THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP THIS

PR.COMMISSIONER OF INCOMETAX-2 vs. M/S.EYGBS (INDIA) PVT LTD

Bench: CHIEF JUSTICE,C M JOSHI

JUSTICE) 1. For the reasons stated in the applications ― I.A.No.1/2025, the same are allowed. The delay of 46 days in filing the above captioned appeals, is condoned. 2. The Revenue have filed the present appeals under Section 260A of the Income Tax Act, 1961 [the Act], impugning a common order dated 08.11.2024 [impugned order], passed by the learned Income

P VIKRAM MAIYA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Accordingly, writ petition is allowed

Bench: S.SUJATHA

JUSTICE S.SUJATHA WRIT PETITION No.11385/2016 (T – IT) BETWEEN: P.VIKRAM MAIYA S/O LATE SRI P.HAISHCHANDRA MAIYA AGED ABOUT 41 YEARS No.280/281, “PANCHAJANYA” A.T. HALLI LAYOUT, SHANTHINAGAR BANGALORE-560027. ... PETITIONER [BY SRI A.SHANKAR, SENIOR COUNSEL A/W SRI M.LAVA, ADV.] AND: THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-7[2]1 3RD FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BANGALORE-560095. …RESPONDENT

P ARVIND MAIYA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Accordingly, writ petition is allowed

Bench: S.SUJATHA

JUSTICE S.SUJATHA WRIT PETITION No.12118/2016 (T – IT) BETWEEN: P.ARVIND MAIYA S/O LATE SRI P.HAISHCHANDRA MAIYA AGED ABOUT 31 YEARS No.280/281, “PANCHAJANYA” A.T. HALLI LAYOUT, SHANTHINAGAR BANGALORE-560027. ... PETITIONER [BY SRI A.SHANKAR, SENIOR COUNSEL A/W SRI M.LAVA, ADV.] AND: THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-7[2]1 3RD FLOOR, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BANGALORE-560095. …RESPONDENT [RESPONDENT

THE COMMISSIONER OF INCOME TAX vs. M/S MAKINO ASIA PVT LTD

Bench: B.MANOHAR,DILIP B.BHOSALE

JUSTICE AND EQUITY. THIS ITA COMING ON FOR HEARING, THIS DAY, THE COURT DELIVERED THE FOLLOWING: ORAL JUDGMENT: (DILIP B. BHOSALE J.) This appeal, under Section 260-A of the Income Tax Act, 1961, is directed against the order dated 15.09.2006 rendered by the Income Tax Appellate Tribunal, Bangalore, (for short ‘the Tribunal’) in ITA No.3026/Bang/2004. By this 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

JUSTICE B.V. NAGARATHNA I.T.A. Nos.403/2009, C/W 402/2009, 410-412/2014, 394/2014 & 271/2015, 399/2014, 400/2014 & 351/2015, 402/2014 & 352/2015 IN I.T.A.No.403/2009 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, C.R.BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11(4), C.R.BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI: K.V. ARAVIND, ADVOCATE) AND: M/S. IBC KNOWLEDGE PARK PVT. LTD., SHERIFF CENTRE

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

JUSTICE B.V. NAGARATHNA I.T.A. Nos.403/2009, C/W 402/2009, 410-412/2014, 394/2014 & 271/2015, 399/2014, 400/2014 & 351/2015, 402/2014 & 352/2015 IN I.T.A.No.403/2009 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, C.R.BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11(4), C.R.BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI: K.V. ARAVIND, ADVOCATE) AND: M/S. IBC KNOWLEDGE PARK PVT. LTD., SHERIFF CENTRE

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

JUSTICE B.V. NAGARATHNA I.T.A. Nos.403/2009, C/W 402/2009, 410-412/2014, 394/2014 & 271/2015, 399/2014, 400/2014 & 351/2015, 402/2014 & 352/2015 IN I.T.A.No.403/2009 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX, C.R.BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 11(4), C.R.BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI: K.V. ARAVIND, ADVOCATE) AND: M/S. IBC KNOWLEDGE PARK PVT. LTD., SHERIFF CENTRE