SRI. MARUTHIVANDITH REDDY MANNUR,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeal of the assessee in ITA No

houses of the managing\ndirector and other directors. In such a case, when the\nmanaging director or any other persons were found to be not\nin possession of any incriminating material, the question of\nexamining them by the authorised officer during the course of\nsearch and recording any statement from them by invoking the\npowers under section 132(4

SRI. MARUTHIVANDITH REDDY MANNUR,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeal of the assessee in ITA No

houses of the managing\ndirector and other directors. In such a case, when the\nmanaging director or any other persons were found to be not\nin possession of any incriminating material, the question of\nexamining them by the authorised officer during the course of\nsearch and recording any statement from them by invoking the\npowers under section 132(4

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

4) Afford the authorised officer necessary facility to look into the electronic\nrecord as provided under clause (iib) of sub-section (1) of section 132 ?\n(5) Seized any book of account, other documents, money, bullion, jewellery,\netc. ?\n(6) Placed any marks of identification, on any books of account, other\ndocuments, etc. ?\n(7) Made a note

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

4 is regarding validity of notice issued u/s. 153A of the Act. This is a common ground in AYs 2010-11 to 2015-16 (6 appeals). The contention of the ld. AR is that notice u/s. 153A is issued without recording proper satisfaction and it does not specify whether the notice is issued to assess or reassess the income

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

4 is regarding validity of notice issued u/s. 153A of the Act. This is a common ground in AYs 2010-11 to 2015-16 (6 appeals). The contention of the ld. AR is that notice u/s. 153A is issued without recording proper satisfaction and it does not specify whether the notice is issued to assess or reassess the income

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

4 is regarding validity of notice issued u/s. 153A of the Act. This is a common ground in AYs 2010-11 to 2015-16 (6 appeals). The contention of the ld. AR is that notice u/s. 153A is issued without recording proper satisfaction and it does not specify whether the notice is issued to assess or reassess the income

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

4 is regarding validity of notice issued u/s. 153A of the Act. This is a common ground in AYs 2010-11 to 2015-16 (6 appeals). The contention of the ld. AR is that notice u/s. 153A is issued without recording proper satisfaction and it does not specify whether the notice is issued to assess or reassess the income

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

4 is regarding validity of notice issued u/s. 153A of the Act. This is a common ground in AYs 2010-11 to 2015-16 (6 appeals). The contention of the ld. AR is that notice u/s. 153A is issued without recording proper satisfaction and it does not specify whether the notice is issued to assess or reassess the income

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

4 is regarding validity of notice issued u/s. 153A of the Act. This is a common ground in AYs 2010-11 to 2015-16 (6 appeals). The contention of the ld. AR is that notice u/s. 153A is issued without recording proper satisfaction and it does not specify whether the notice is issued to assess or reassess the income

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(4), BANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

4 is regarding validity of notice issued u/s. 153A of the Act. This is a common ground in AYs 2010-11 to 2015-16 (6 appeals). The contention of the ld. AR is that notice u/s. 153A is issued without recording proper satisfaction and it does not specify whether the notice is issued to assess or reassess the income

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

4) Afford the authorised officer necessary facility to look into the electronic\nrecord as provided under clause (iib) of sub-section (1) of section 132 ?\n(5) Seized any book of account, other documents, money, bullion, jewellery,\netc. ?\n(6) Placed any marks of identification, on any books of account, other\ndocuments, etc. ?\n(7) Made a note