COMMISSIONER OF INCOME TAX (APPEALS) vs. M/S POST & BSNL EMPLOYEES

The appeal is dismissed

Bench: N.KUMAR,RATHNAKALA

147 would give arbitrary powers to the AO to reopen assessments on the basis of "mere change of opinion", which cannot be per se reason to reopen. We must also keep in mind the conceptual difference between power to review and power to reassess. The AO has no power to review; he has the power to reassess. But reassessment

THE COMMISSIONER OF INCOME TAX, CIT(A) vs. M/S HEWLETT PACKARD GLOBALSOFT PVT LTD

Appeals are hereby dismissed by

Bench: ARAVIND KUMAR,VINEET SARAN

260-A OF INCOME TAX ACT, 1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE ITAT, BANGALORE IN ITA NO.267/BANG/2012, DATED 30.09.2013, CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(4), BANGALORE. THESE

THE SRI KANNIKAPARAMESWARI CO OP BANK LIMITED vs. THE INCOME TAX OFFICER

The appeal stands allowed

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 23.09.2016 PASSED IN ITA NO.1364/BANG/2016, FOR THE ASSESSMENT YEAR 2004-2005 PRAYING TO A) TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AS STATED ABOVE AND THE ANSWER THE SAME IN FAVOUR OF - 2 - THE APPELLANT. B) TO ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT

COMMISSIONER OF INCOME TAX vs. M/S GMR HOLDINGS PVT LTD.,

The appeal is dismissed

Bench: S.SUJATHA,VINEET KOTHARI

260-A of the Income Tax Act, 1961 arising from the order of learned Tribunal dated 31.10.2011 in ITA No.1006/Bang/2010 for the Assessment Year 2003- Date of Judgment 31-07-2018 I.T.A.No.58/2012 Commissioner of Income-tax & Anr. vs. M/s. GMR Holdings Pvt. Ltd. 3/16 2004 M/s.GMR Holdings Pvt. Ltd., vs. The Deputy Commissioner of Income Tax, Bengaluru

M/S THE KARNATAKA STATE CO-OPERATIVE APEX BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, the appeal is disposed of

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 29.02.2016 PASSED IN ITA NO.1372/BANG/2014 FOR THE ASSESSMENT YEAR 2007- 08, PRAYING TO: 2 (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT. (ii) ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 153A. At the time of initiation of such proceedings against the 'searched person' or during the assessment proceedings against him or even after the completion of the assessment proceedings against him, the Assessing Officer of such a 'searched person', may, if he is satisfied, that any money, document etc. belongs to a person other than the searched person, then

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 153C against the assessee for the assessment years 2005-2006 to 2010-2011 and a notice under Section 143(3) for the assessment year 2011- 2012. Therefore, keeping in view the aforesaid search and seizure which was carried under Section 132 of the IT Act, 1961 is concerned, it is relevant to refer to Section 153C

THE COMMISSIONER OF INCOME TAX-III vs. SMT.KAMAKSHI DEVI

In the result, the appeal of the assessee is

Bench: S.SUJATHA,VINEET KOTHARI

260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 14.08.2013 PASSED IN ITA NO.1314/BANG/2012 AND 1281/BANG/2012, FOR THE ASSESSMENT YEAR 2003-04. (I) DECIDE THE FOREGOING QUESTION OF LAW AND/OR SUCH OTHER QUESTIONS OF LAW AS MAY FORMULATED BY THE HON'BLE COURT AS DEEMED FIT. (II) SET ASIDE THE APPELLATE ORDER DATED 14-8-2013 PASSED

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

The appeals are dismissed

Bench: ARAVIND KUMAR,N.KUMAR

260-A of the Income Tax Act, 1961, against the order dated 30.11.2009 passed in I.T.A. No.136/PNJ/2008 on the file of the Income Tax Appellate Tribunal, Panaji Bench, Panaji, dismissing the appeal filed under Section 271(1)(c). These ITAs coming on for further hearing this day, N. KUMAR J delivered the following

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

260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 07.02.2014 PASSED IN ITA NO.1339/BANG/2012, ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 31.07.2012 AND ASSESSMENT ORDER DATED 25.11.2010, FOR THE ASSESSMENT YEAR 1992-93, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO: (I) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. (II) ALLOW THE APPEAL

SHRI. SUMIR J. HINDUJA vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, appeal is disposed of

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) has been filed by the assessee. The subject matter of the appeal pertains to the Assessment Year 2006-07. The appeal was admitted by a Bench of this Court on the following substantial questions of law: 1) Whether the Assessing Officer to justify

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

Bench: The Hon'Ble Mr. Justice Ravi Malimath

260-A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED 05.06.2009 PASSED IN I.T.A No.726/BNG/2008, FOR THE ASSESSMENT YEAR 2004- 2005, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BANGALORE IN ITA No.726/BNG/2008, DATED 05.06.2009, CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER

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

Bench: The Hon'Ble Mr. Justice Ravi Malimath

260-A OF I.T.ACT, 1961, ARISING OUT OF ORDER DATED 05.06.2009 PASSED IN I.T.A No.726/BNG/2008, FOR THE ASSESSMENT YEAR 2004- 2005, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BANGALORE IN ITA No.726/BNG/2008, DATED 05.06.2009, CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER

SHRI. JAGADISH. N. HINDUJA vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, appeal is disposed of

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) has been filed by the assessee. The subject matter of the appeal pertains to the Assessment Year 2006-07. The appeal was admitted by a Bench of this Court on the following substantial questions of law: 1) Whether on the facts

PR COMMISSIONER OF WEALTH TAX-6 vs. SRI. M. R. JAYARAM (INDL)

In the result, appeal is disposed of

Bench: RAVI MALIMATH,ASHOK S.KINAGI

Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) has been filed by the assessee. The subject matter of the appeal pertains to the Assessment Year 2006-07. The appeal was admitted by a Bench of this Court on the following substantial questions of law: 1) Whether on the facts

THE PR COMMISSIONER OF INCOME TAX vs. M/S KWALITY BISCUITS PVT LTD

The appeal is disposed of with liberty as prayed for by the learned

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

260-A of the Income Tax Act, 1961 (for short, ‘the Act’) questioning the correctness and legality of order dated 17.10.2022 passed by the Income Tax Appellate Tribunal, ‘C’ Bench, Bengaluru (for short, ‘Appellate Authority’) in ITA.No.675/Bang/2020 for the assessment year 2006-07, raising the following substantial questions

PR. COMMISSIONER OF vs. M/S SASKEN

Bench: S.SUJATHA,VINEET KOTHARI

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 11/12/2015, PASSED IN ITA No.901/BANG/2014, FOR THE ASSESSMENT YEAR 2002-2003, ANNEXURE-A, PRAYING TO: (A) DECIDE THE FOREGOING QUESTION OF LAW AND / OR Date of Judgment 23-07-2018, ITA No.450/2016 Pr. Commissioner of Income Tax-6 & Another Vs. M/s. Sasken Communication Technologies Ltd., 2/11 SUCH OTHER

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

Bench: B.MANOHAR,DILIP B.BHOSALE

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 Tribunal confirmed the order dated 23.07.2004 passed by the Commissioner of Income Tax (Appeals)-IV, Bangalore, (for short “the Appellate Authority”) in penalty proceedings under Section