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

80 FEET ROAD, KORAMANGALA BANGALORE-560 095. ... RESPONDENT (BY SRI. K.V. ARAVIND, ADV.) - - - THIS I.T.A. IS FILED UNDER SEC. 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

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

P ARVIND MAIYA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Accordingly, writ petition is allowed

Bench: S.SUJATHA

80 FEET ROAD, KORAMANGALA BANGALORE-560095. …RESPONDENT [RESPONDENT – SERVED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICE ISSUED UNDER THE PROVISIONS OF SECTION 148 OF THE ACT ISSUED BY THE RESPONDENT AS ENCLOSED AND MARKED AS ANNEXURE-A VIDE PAN: AGXPM 4635 J DATED 03.03.2015 AS ONE WITHOUT

P VIKRAM MAIYA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Accordingly, writ petition is allowed

Bench: S.SUJATHA

80 FEET ROAD, KORAMANGALA BANGALORE-560095. …RESPONDENT [BY SRI K.V.ARAVIND, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICE ISSUED UNDER THE PROVISIONS OF SECTION 148 OF THE ACT ISSUED BY THE RESPONDENT AS ENCLOSED AND MARKED AS ANNEXURE-A VIDE PAN: ADQPP 3493 Q DATED

THE ASST. COMMISSIONER OF INCOME TAX vs. M/S KOTARKI CONSTRUCTIONS PVT LTD

Bench: B.V.NAGARATHNA,J.M.KHAZI

U/S 4 of the Karnataka High Court Act praying to set aside the order dated 2.1.2018 in Writ Petition No.61671/2016 (T-IT) passed by the learned Single Judge. This appeal coming on for hearing this day, NAGARATHNA J., delivered the following: -: 2 :- J U D G M E N T The Revenue has preferred this appeal being aggrieved

PR.COMMISSIONER vs. M/S ESTEEM CLASSIC

Bench: ALOK ARADHE,M.G.S. KAMAL

U/S 4 of the Karnataka High Court Act praying to set aside the order dated 2.1.2018 in Writ Petition No.61671/2016 (T-IT) passed by the learned Single Judge. This appeal coming on for hearing this day, NAGARATHNA J., delivered the following: -: 2 :- J U D G M E N T The Revenue has preferred this appeal being aggrieved

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

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

Bench: B.MANOHAR,DILIP B.BHOSALE

reassessment for A.Y.98-99 vide its 10 subsequent letter and the claim for set off of loss of A.Y.98-99 was based on its return as well as original intimation which had not been rectified. Having regard to the facts of the case, I do not see any justification for levy of penalty u/s 271(1)(c). There is merit

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

Bench: CHIEF JUSTICE,C M JOSHI

u/s 10AA Profit of the undertaking as per computation statement 43,60,79,542 - 7 - HC-KAR NC: 2025:KHC:36360-DB ITA No. 107 of 2025 C/W ITA No. 106 of 2025 Add: Voluntary TP adjustment 36,90,62,637 Income from business of the undertaking after voluntary TP adjustment 80,51,42,179 7. The AO had denied

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

80 FEET ROAD, KORMANGALA, BENGALURU 560095 …APPELLANTS (BY SRI. DILIP M.,ADVOCATE A/W SRI. RAVIRAJ Y V, ADVOCATE) AND: M/S KWALITY BISCUITS PVT LTD C/O MYSORE FEEDS PVT. LTD. NAYANDAHALLLI, MYSORE ROAD, BENGALURU 560039. PAN AACCK 3121H …RESPONDENT (BY SRI. CHANDRASEKHAR V.,ADVOCATE) THIS ITA / INCOME TAX APPEAL IS FILED UNDER SEC.260-A OF THE INCOME TAX ACT, 1961, PRAYING