Appeal Details
Counselvise Citation
[2019] 116 COUNSELVISE.COM (IT) 1793 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
7 month(s) 25 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
28-08-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
B
Next Hearing Date
24-09-2019
Assessment Year
2009-2010
Appeal Filed On
03-01-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER SL. NO . ITA / CO NO. A.Y. APPELLANT / CROSS OBJECTOR V. RESPONDENT 1 2 ITA 1582/BANG/2017 ITA 1591/BANG/2017 2008-09 2012-13 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), BENGALURU 560 001. M/S. CENTURY REAL ESTATE HOLDINGS PVT. LTD., J.P. TECHNOPARK, 4 TH FLOOR, NO.3/1, MILLERS ROAD, BENGALURU 560 052 PAN:AADCC0651M 3 4 CO 31/BANG/2019 CO 33/BANG/2019 2008-09 2012-13 M/S. CENTURY REAL ESTATE HOLDINGS PVT. LTD., BENGALURU. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), BENGALURU 560 001. 5 6 7 8 ITA 292/BANG/2018 ITA 293/BANG/2018 ITA 294/BANG/2018 ITA 297/BANG/2018 2007-08 2008-09 2009-10 2012-13 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), BENGALURU. SHRI K.G. RAJESH, KODUVALLI VILLAGE, ANOOR POST, CHIKKAMAGALRU. PAN: ADCPR9558B 9 ITA 87/BANG/2018 2009-10 SRI PRAKASH LADHANI, 12, 3 RD MAIN, JAYAMAHAL EXTENSION, BENGALURU 560 046. PAN: ABAPL8912B 10 ITA 59/BANG/2018 2008-09 SHRI SACHANAND LADHANI, NO.12, 3 RD MAIN, JAYAMAHAL EXTENSION, BENGALURU 560 046. PAN: AAZPL5063F ITA NO. 1582/BANG/2017 AND ORS. PAGE 2 OF 33 11 CO 60/BANG/2018 2008-09 SHRI SACHANAND LADHANI, BENGALURU 560046. PAN:AAZPL5063F THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), BENGALURU. 12 ITA 730/BANG/2016 2012-13 THE INCOME TAX OFFICER, WARD 6(2)(4), BANGALORE. M/S. ACCU PLAST, 16 TH CROSS, ABBIGERE MAIN ROAD, OPP. M.N. INDUSTRIAL K.G. HALLI, BANGALORE 560015. PAN:AAIFA8211D 13 ITA 203/BANG/2017 2010-11 THE INCOME TAX OFFICER (EXEMPTIONS) WARD 1, HUBLI. SAVAYAVA KRUSHI PARIVARA, KRUSHINIVASA, KURUVALLI, THIRTHALLI 577432. PAN: AAJTS4242D 14 ITA 409/BANG/2012 2008-09 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), BENGALURU. E-CITY DEVELOPERS PVT. LTD., NO.208, WEST MINISTER, 13, CUNNINGHAM ROAD, BANGALORE 560052. PAN:AABCE734R 15 ITA 1250/BANG/2007 1999- 2000 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), BENGALURU. BLUE LINES, PROP. MR. BALAKRISHNA SETTY (HUF), 106C, 30 TH CROSS, 7 TH BLOCK JAYANAGAR, BANGALORE. PAN:AACHR4371E 16 ITA 1651/BANG/2018 2013-14 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), BENGALURU. SRI GOWDA H BASAVARAJ, A-905, M G ROAD, BANGALORE 560001 PAN: ACQPB3990A ITA NO. 1582/BANG/2017 AND ORS. PAGE 3 OF 33 17 ITA 2723/BANG/2017 2013-14 THE INCOME TAX OFFICER, WARD 3(1), HUBBALLI. SHEJWADKAR BUILDERS PVT. LTD., AKSHAYA CENTRE, GOKUL ROAD, HUBBALLI. PAN:AAHCS8132M 18 ITA 917/BANG/2016 2010-11 THE INCOME TAX OFFICER, WARD 5(3)(1), BANGALORE. SHRI P. ANIL KUMAR, NO.139-343, WELLINGTON LAYOUT, MANIPAL COUNTY ROAD SINGASANDRA POST BOMMANAHALLI, BENGALURU 560068 PAN:AFDPA0418G 19 ITA 1123/BANG/2013 2005-06 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), BENGALURU. MR. I. ABDUL SALIM, BAITH US SHERINA, BEHIND SHOWKATH MANZIL, CHOKKABETTU. SURATKAL PAN: AESPI6208D 20 CO 19/BANG/2014 MR. I. ABDUL SALIM, CHOKKABETTU. SURATKAL PAN: AESPI6208D THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), BENGALURU. 21 ITA 2626/BANG/2018 2013-14 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 6(3)(1), BANGALORE. SRI GOVINDAPPA CHANDRE GOWDA, NO.10, SATHYANARAYANA NILAYA, KHB COLONY, PUTTENAHALLI, YELHANKA, BENGALURU-560064 PAN:ADQPG0071N 22 ITA 1333/BANG/2016 2011-12 THE ASSISTANT COMMISSIONER OF INCOME TAX (E), CIRCLE 1, BANGALORE. KARNATAKA INDUSTRIAL AREA DEVELOPMENT BOARD, 143, R P BUILDING, 2 ND FLOOR, NRUPATUNGA ROAD, BANGALORE - 1. ITA NO. 1582/BANG/2017 AND ORS. PAGE 4 OF 33 PAN:AAATK1350J 23 ITA 1786/BANG/2018 2016-17 THE DEPUTY COMMISSIONER OF INCOME TAX (IT), CIRCLE 2(1), BANGALORE. PUNE DYNASTY PROJECTS PVT. LTD., 1 ST FLOOR, EMBASSY POINT, NO.150, INFANTRY ROAD, BANGALORE. PAN:AAECP1340D 24 ITA 1422/BANG/2015 2009-10 THE INCOME TAX OFFICER, WARD 1(4), DAVANGERE. SHRI R.S. PUNITH, PROP. SRINIVASA ENTERPRISES, N R ROAD, DAVANGERE. PAN: AIFPR2148K 25 26 ITA 1069/BANG/2015 ITA 1071/BANG/2015 2010-11 2011-12 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), MANGALURU. M/S. YOJAK (INDIA) PVT. LTD., TRADE CENTRE, NH 17, KOTTARA CHWOKI, MANGALORE. PAN: AAACY1852D 27 28 CO 154/BANG/2018 CO 155/BANG/2018 2010-11 2011-12 M/S. YOJAK (INDIA) PVT. LTD., MANGALORE. PAN: AAACY1852D THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), MANGALURU. 29 WTA 9/BANG/2019 2009-10 THE WEALTH TAX OFFICER, WARD 3(2)(3), BANGALORE. SRI MADE GOWDA THIBBE GOWDA, NO.290, BEML LAYOUT CROSS, I PHASE, V STAGE, RAJARAJESHWARINAGAR BANGALORE-560098 PAN:AEJPG5365D 30 31 ITA 40/BANG/2017 ITA 41/BANG/2017 2010-11 2011-12 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1)(1), BANGALORE. TOTAL ENVIRONMENT BUILDING SYSTEMS PVT LTD., IMAGINE NO.78, ITPL MAIN ROAD, EPIP ZONE WHITEFIELD BANGALORE-560066 PAN:AABCT9452F ITA NO. 1582/BANG/2017 AND ORS. PAGE 5 OF 33 32 ITA 1459/BANG/2017 2011-12 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), BENGALURU INTERNATIONAL CONSTRUCTION PVT LTD, 113, PARK STREET, PODDAR POINT, 3 RD FLR., KOLKATA 700016 PAN: AAACI5686F 33 ITA 2968/BANG/2018 2015-16 THE INCOME TAX OFFICER, WARD 3, KALABURAGI. SHRI BHIMANNA SHARANAPPA NAGUR, H.NO.159/1, INDIRA NAGAR, AFZALPUR DIST. GULBARGA 585301 PAN: ACSPN9665L 34 ITA 3123/BANG/2018 2010-11 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(1)(1), BANGALORE. SCRIPS NSCROLL (INDIA) PVT LTD., 100/2, ANCHORAGE-2, RICHMOND ROAD, BENGALURU-560001. PAN: AACCS0201N 35 ITA 237/BANG/2014 1999- 2000 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), MYSORE. SHRI M NAGARAJA, M/S. NAGETHA COMPLEX, DOUBLE ROAD, SARASWATHIPURAM, MYSORE-570009 PAN:ABOPN8680L 36 CO 11/BANG/2016 1999- 2000 SHRI M NAGARAJA, MYSORE-570009 PAN:ABOPN8680L THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), MYSORE. 37 ITA 25/BANG/2019 2013-14 THE INCOME TAX OFFICER, WARD 1, SIRSI. TAMEER CO-OPERATIVE CREDIT SOCIETY LTD., HUBLI ROAD, SIRSI. PAN:AAAAT9372M 38 39 40 ITA 1945/BANG/2017 ITA 1344/BANG/2017 ITA 1946/BANG/2017 2010-11 2009-10 2011-12 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1)(1), BANGALORE. TES ELECTRONICS SOLUTIONS INDIA P.LTD. 65, 35 TH MAIN, BTM LAYOUT, 2 ND STAGE, 100 FEET RING ROAD, BENGALURU-450068. ITA NO. 1582/BANG/2017 AND ORS. PAGE 6 OF 33 PAN:AACCT6975A 41 ITA 3180/BANG/2018 2006-07 THE INCOME TAX OFFICER, WARD 4(2)(3), BANGALORE. SMT. SUSAN CHERIAN, REP. BY L/R SH. ABRAHAM CHERIAN, NO.56, MUNNEKOLALA, MARATHAHALLI PO, BANGALORE-560037. PAN:BJHPS7835L 42 ITA 2546/BANG/2018 2014-15 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(1), BANGALORE. JSW INDUSTRIAL GASES PVT. LTD., P.B. NO.16, PO VIDYANAGAR, BELLARY DIST.583275 PAN: AAACJ5037F 43 ITA 2806/BANG/2018 2007-08 THE INCOME TAX OFFICER, WARD 5(2)(4), BANGALORE. SHRI N. ABHILASH, NO.27/8, MARUTHI NILAYA, 3 RD MAIN, HANUMANTHANAGAR, BENGALURU 560019 PAN:ADGNP5440A 44 CO 135/BANG/2018 SHRI N. ABHILASH, BENGALURU 560019 PAN:ADGNP544A THE INCOME TAX OFFICER, WARD 5(2)(4), BANGALORE. 45 ITA 1563/BANG/2016 2012-13 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, MANGALURU. M/S. PARAMOUNT REALTY & INFRASTRUCTURE, D.NO.3W-28-2350/1, GROUND FLOOR, DEV PLAZA, KADRI TEMPLE ROAD, MANGALORE. PAN:AAMFP4225G 46 ITA 3292/BANG/2018 2014-15 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6(2)(1), BANGALORE. SHRI SAHIL PATEL, NO.6, 2 ND MAIN ROAD, SHARADAMBA TEMPLE STREET, JALAHALLI, BANGALORE 560013. PAN: AMRPP5919N ITA NO. 1582/BANG/2017 AND ORS. PAGE 7 OF 33 47 48 ITA 404/BANG/2018 ITA 405/BANG/2018 2013-14 2014-15 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 5(1)(1), MANGALURU REYNOLDS SOUND & LIGHTING SERVICES PVT LTD., NO.10, 8 TH CROSS ROSE GARDEN, BAZAAR STREET, NEELASANDRA, BENGALURU 560 047. PAN:AABCR7987F 49 IT(SS)A 2/BANG/2013 1991-92 TO 2001-02 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), MANGALORE. SHRI BHARATH BHUSHAN GURUNAG, NEAR ALAKE BRIDGE, KUDROLI, MANGALORE. PAN:ABOPB0658A 50 CO 48/BANG/2014 SHRI BHARATH BHUSHAN GURUNAG, KUDROLI, MANGALORE. PAN:ABOPB0658A THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), MANGALORE. 51 ITA 2147/BANG/2018 2007-08 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2)(1), BENGALURU. SAI TEJA DEVELOPERS, 837, 8 TH MAIN, II B CROSS, KALYAN NAGAR, 1 ST BLOCK HRBR LAYOUT, BENGALURU 560043. PAN:ABHFS8919C 52 ITA 1022/BANG/2019 2012-13 THE DEPUTY COMMISSIONER OF INCOME TAX (LTU), CIRCLE 2, BENGALURU. SANSERA ENGINEERING PVT. LTD., NO.261/C, BOMMASANDRA INDUSTRIAL AREA, HEBBAGODI, ANEKAL TALUK, BANGALORE-99. PAN:AAECS2440M 53 ITA 276/BANG/2019 2011-12 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), DAVANGERE. DAVANGERE NIRMITHI KENDRA, KIADB INDUSTRIAL AREA,LOKIKERA, DAVANGERE. PAN: AAATD5939P ITA NO. 1582/BANG/2017 AND ORS. PAGE 8 OF 33 54 ITA 1520/BANG/2018 2014-15 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(2), BENGALURU. MFAR HOLDINGS PVT LTD., NO.3, LAVELLE ROAD, BANGALORE-560001. PAN:AABCM3804C 55 ITA 2467/BANG/2018 2010-11 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(2), BENGALURU. SUPRAJIT ENGINEERING INDIA PVT LTD., 100, BOMMASANDRA INDUSTRIAL AREA, ANEKAL TALUK, BENGALURU-562158. PAN:AADCS1638L 56 ITA 280/BANG/2019 2008-09 THE INCOME TAX OFFICER, WARD 2(1), BANGALORE. PRIMARY CO-OPERATIVE AGRICULTURE & RURAL DEVELOPMENT BANK LTD., KAGATHUR ROAD, CHANNAGIRI 577213 PAN:AAAJP0642F 57 ITA 290/BANG/2019 2015-16 THE INCOME TAX OFFICER, WARD 1(1)(2), BANGALORE. ANTARIKSH SOFTECH PVT. LTD., NO.70, 2 ND FLOOR, 98 TH MAIN, HMT MAIN ROAD, MATHIKERE, BANGALORE 560054 PAN:AAHCA1836G 58 ITA 2337/BANG/2018 2015-16 THE INCOME TAX OFFICER, WARD 5(2)(3), BANGALORE. M/S. AVIGHA ENTERPRISES, 112, 2 ND CROSS, MORE BUILDING, BULL TEMPLE ROAD, K G NAGAR BASAVANGUDI BANGALORE 56004 PAN:AAWFA1459R 59 ITA 1466/BANG/2018 2011-12 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), BANGALORE. B.R. MINES AND MINERALS PVT LTD., NO.15, PRIMROSE ROAD GURAPPA AVENUE, BANGALORE 560025 ITA NO. 1582/BANG/2017 AND ORS. PAGE 9 OF 33 PAN: AADCB5060B 60 CO 101/BANG/2018 B.R. MINES AND MINERALS PVT LTD., BANGALORE 560025 PAN:AADCB5060B THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), BANGALORE. 61 1767/BANG/2018 PAN AAALT0017G 2015-16 ITO, WARD-1(5), DAVANGERE THE DAVANGERE, HARIHARA URBAN SAHAKARA BANK NIYAMITHA, 79/2, SILVER JUBILEE BUILDING, P.B ROAD, DAVANGERE - 577 002. 62- 64 1918 TO 1920/ BANG/2018 PAN AAATM6787G 2006-07 2007-08 2010-11 ITO (E), WARD-1, MYSORE M/S MARIMALAPPAS CHARITIES NARYAN SHASTRY ROAD, MYSORE. 65 1800/BANG/2018 PAN AFRPA5951Q 2012-13 ITO, WARD-5(3)(3), BANGALORE SHRI SYED ABRAR, NO.456, 2 ND CROSS, M.M LAYOUT, AMC MAIN ROAD, BANGALORE-560 032. 66 IT(IT)A) 243/BANG /2017 PAN AABCA 4812 A 2012-13 DCIT, INTL. TAXATION, CIRCLE-1(1), BANGALORE. M/S AGNI AERO SPORTS ADVENTURE ACADEMY PVT. LTD., JAKKUR AERODROME, 12 TH KM, BELLARY ROAD, BANGALORE-560 064. 67 605/BANG/2019 PAN AAVFA 9128 J 2013-14 DCIT, CIRCLE- 4(3)(3), BANGALORE M/S APCO CONCRETE BLOCK AND ALLIED PRODUCTS, NO.805, 14 TH CROSS, 1 ST PHASE, J.P NAGAR, BANGALORE-560 078. ITA NO. 1582/BANG/2017 AND ORS. PAGE 10 OF 33 68 1147/HYD/2011 PAN AAACW0387R 2005-06 DCIT, CIRCLE- 7(1)(2), BANGALORE M/S WIPRO LTD., DODDAKANELLI, SARJAPUR ROAD, BANGALORE. 69 2813/BANG/2018 PAN:AAACU2311H 2013-14 ACIT, CIRCLE- 7(1)(1), BANGALORE M/S U.B INFRASTRUCTURE PROJECT LTD., NO.24, U.B CITY, U.B TOWERS, LEVEL-12, VITTAL MALLYA ROAD, BANGALORE - 560 001.. 70 275/BANG/2018 PAN APZPP 8363 H 2013-14 ACIT, CENTRAL CIRCLE-2(3), BANGALORE SMT. PALLAVI RAVI, DEVADATTA NILAYA, BASAVANAHALLI MAIN ROAD, CHIKKAMAGALURU-577 101. 71 980/BANG/2017 PAN AATFM 0683J 2014-15 ACIT, CIRCLE-2(3)(1), BANGALORE M/S IMPERIAL, HEALTH RESAERCH CENTRE LTD., NO.154,11, OPP. IMB, BANERGHATTA ROAD, BILEKAHALLI, BANGALORE-560 076. 72 2216/BANG/2017 PAN AAVFA9128 J 2013-14 ITO, WARD-2, KALABURGI M/S MANGAL REALITY, NO.A-2, A-3, S.S PATIL COMPLEX, S.B TEMPLE ROAD, KHUBA PLOTS, KALABURAGI. 73 1017/BANG/2013 PAN AAEPF 5253A 2003-04 DCIT, CENTRAL CIRCLE-2(3), BANGALORE SHRI B.M FAROOKH, PROP. FOUREF CONSTRUCTION, NO.25/1, RESIDENCY ROAD, BANGALORE. ITA NO. 1582/BANG/2017 AND ORS. PAGE 11 OF 33 74 1019/BANG/2013 PAN AAEPF 5253A 2005-06 DCIT, CIRCLE- 4(3)(3), BANGALORE SHRI B.M FAROOKH, PROP. FOUREF CONSTRUCTION, NO.25/1, RESIDENCY ROAD, BANGALORE. 75 CO 14/BANG/2014 (ITA NO.1019/BANG/2013) (BY ASSESSEE) PAN AAEPF 5253A 2005-06 DCIT, CIRCLE- 4(3)(3), BANGALORE SHRI B.M FAROOKH, PROP. FOUREF CONSTRUCTION, NO.25/1, RESIDENCY ROAD, BANGALORE. 76 988/BANG/2013 PAN AAEFA 5254 H 2008-09 DCIT, CENTRAL CIRCLE-2(3), BANGALORE SMT. A.K FOUZIA, MOYEEN VILLA, LONG PORT TOWN, BANGALORE. 77 CO 12/BANG/2014 (ITA NO.988/BANG/2014) (BY ASSESSEE) PAN AAEFA5254H 2008-09 DCIT, CENTRAL CIRCLE-2(3), BANGALORE SMT. A.K FOUZIA, MOYEEN VILLA, LONG PORT TOWN, BANGALORE. 7 8 1958/BANG/2016 PAN AABCT7374C 2013-14 ITO (TDS), (LTU) BANGALORE M/S T.E CONNECTIVITY INDIA PVT. LTD., T.E PARK, 22B, DODDENAKUNDI 2 ND PHASE, INDUSTRIAL AREA, WHITEFIELD ROAD, BANGALORE- 560 048. 7 9 1959/BANG/2016 PAN AABCT 7374C 2014-15 ITO (TDS), (LTU) BANGALORE M/S T.E CONNECTIVITY INDIA PVT. LTD., T.E PARK, 22B, DODDENAKUNDI 2 ND PHASE, INDUSTRIAL AREA, WHITEFIELD ROAD, BANGALORE- 560 048. ITA NO. 1582/BANG/2017 AND ORS. PAGE 12 OF 33 8 0 1664/BANG/2018 PAN AACCS5415 R 2012-13 DCIT, CIRCLE- 6(1)(2), BANGALORE M/S SWAN SILK PVT. LTD., NO.40, 4 TH CROSS, SWAN HOUSE, RESIDENCY ROAD, BANGALORE-560 025. 8 1 12/BANG/2019 PAN AAAPY 4922F 2009-10 ACIT, CIRCLE- 1(3)(1), BANGALORE SHRI B.S YEDIYURAPPA NO.381, DAVALAGIRI, 2 ND MAIN, 6 TH GROSS, 80 FEET, R.M.V EXTENSION, BANGALORE-560 050. 8 2 13/BANG/2019 PAN AAAPY 4922F 2010-11 ACIT, CIRCLE- 1(3)(1), BANGALORE SHRI B.S YEDIYURAPPA NO.381, DAVALAGIRI, 2 ND MAIN, 6 TH GROSS, 80 FEET, R.M.V EXTENSION, BANGALORE - 560 050. 8 3 CO 43/BANG/2019 (IN ITA NO.12/BANG/2019) (BY ASSESSEE) PAN AAAPY 4922 F 2009-10 ACIT, CIRCLE- 1(3)(1), BANGALORE SHRI B.S YEDIYURAPPA NO.381, DAVALAGIRI, 2 ND MAIN, 6 TH GROSS, 80 FEET, R.M.V EXTENSION, BANGALORE-560 050. 8 4 CO 44/BANG/2019 (IN ITA NO.13/BANG/2019) (BY ASSESSEE) PAN AAAPY 4922F 2010-11 ACIT, CIRCLE- 1(3)(1), BANGALORE SHRI B.S YEDIYURAPPA NO.381, DAVALAGIRI, 2 ND MAIN, 6 TH GROSS, 80 FEET, R.M.V EXTENSION, BANGALORE-560 050. 85 1020/BANG/2019 PAN AAATP 5861A 2015-16 DCIT, CIRCLE-2(1), MYSORE M/S PETADIPATHI TRUST, GANAPATHI SACHIDHANANDA ASHRAM, DATTA NAGAR, OOOTY NANJANGUD ROAD, MYSORE. ITA NO. 1582/BANG/2017 AND ORS. PAGE 13 OF 33 86 CO 49/BANG/2019 (IN ITA 1020/BANG/2019) PAN AAATP 5861A 2015-16 M/S PETADIPATHI TRUST, GANAPATHI SACHIDHANANDA ASHRAM, DATTA NAGAR, OOTY NANJANGUD ROAD, MYSORE. DCIT, CIRCLE-2(1), MYSORE 87 596/BANG/2001 PAN GIR NO.B-229 1995-96 DCIT (TRUST), CIRCLE-3(1), BANGALORE BALDVIN GIRLS HIGH SCHOOL, NO.90, RICHMOND ROAD, BANGALORE-560 025. 88 597/BANG/2001 PAN GIR NO.B-229 1996-97 DCIT (TRUST), CIRCLE-3(1), BANGALORE BALDVIN GIRLS HIGH SCHOOL, NO.90, RICHMOND ROAD, BANGALORE-560 025 89 605/BANG/2001 PAN GIR NO.B-229 1996-97 DCIT (TRUST), CIRCLE-3(1), BANGALORE BALDVIN GIRLS HIGH SCHOOL, NO.90, RICHMOND ROAD, BANGALORE-560 025 90 606/BANG/2001 PAN GIR NO.B-229 1997-98 DCIT (TRUST), CIRCLE-3(1), BANGALORE BALDVIN GIRLS HIGH SCHOOL, NO.90, RICHMOND ROAD, BANGALORE-560 025 91 1903/BANG/2018 PAN ALGPK6521K 2014-15 ACIT, CIRCLE-1, BELLARY SHRI KAVIRAJ RAJANNA KALAHALLI, PROP. M/S LAKSHMI MINERALS, NAHAR COMPLEX, DAM ROAD HOSPET. 92 1130/BANG/2013 PAN AABFF 5741Q 2007-08 DCIT, CENTRAL CIRCLE-2(2), BANGALORE M/S FIZA SHIPPING & LOGISTICS & COMMERCE CENTRE, KULUR, KAVOOR ROAD, MANGALORE. ITA NO. 1582/BANG/2017 AND ORS. PAGE 14 OF 33 93 1131/BANG/2013 PAN AABFF 5741Q 2008-09 M/S FIZA SHIPPING & LOGISTICS & COMMERCE CENTRE, KULUR, KAVOOR ROAD, MANGALORE. M/S FIZA SHIPPING & LOGISTICS & COMMERCE CENTRE, KULUR, KAVOOR ROAD, MANGALORE. 94 CO 23/BANG/2014 (IN 1131/BANG/2013 ) PAN AABFF 5741Q 2007-08 DCIT, CENTRAL CIRCLE-2(2), BANGALORE DCIT, CENTRAL CIRCLE-2(2), BANGALORE 95 411/BANG/2015 PAN AAKPY9869M 2007-08 ITO, WARD-7(2)(2), BANGALORE SHRI SYED YASEEN, NO.63/C SIDDIAH ROAD, BANGALORE-560 027. 96 2064/BANG/2018 PAN AHMPK3576A 2012-13 DCIT, CIRCLE- 4(3)(1), BANGALORE SHRI MANOHAR KRSIHNASWAMY,NO. 479, 13 TH CROSS, 28 TH MAIN, J.P NAGAR 1 ST PHASE, BANGALORE-76 97 1058/BANG/2018 PAN AAAAT 6687 R 2013-14 ITO, WARD-2, VIJAYPUR. SHRI ADIL AMANAT CO-OPERATIVE CREDIT SOCIETY LTD., VIJAYPUR. 98 1577/BANG/2019 PAN AABTA 9495 Q 2016-17 ITO, WARD-5(2)(1), BANGALORE M/S ANDHRA DEVANGA SANGHAUM (R) 203, 3 RD FLOOR, 35,36 ADC COMPLEX, J.M ROAD, C.T STREET, BANGALORE-560 002. 99 913/BANG/2018 PAN AJXPK 1430 E 2006-07 ACIT, CIRCLE-1(4), BANGALORE SHRI K MANJU, PRODUCER, NO.1241/1, 28 TH MAIN, 32 ND G CROSS, 4 TH T BLOCK JAYANAGAR, BANGALORE. ITA NO. 1582/BANG/2017 AND ORS. PAGE 15 OF 33 100 914/BANG/2018 PAN AJXPK 1430 E 2007-08 ACIT, CIRCLE-1(4), BANGALORE SHRI K MANJU, PRODUCER, NO.1241/1, 28 TH MAIN, 32 ND G CROSS, 4 TH T BLOCK JAYANAGAR, BANGALORE. 101 916/BANG/2018 PAN AJXPK 1430 E 2009-10 ACIT, CIRCLE-1(4), BANGALORE SHRI K MANJU, PRODUCER,NO.1241/1, 28 TH MAIN, 32 ND G CROSS,4 TH T BLOCK JAYANAGAR,BANGALORE 102 1233/BANG/2017 PAN AABAT 0269J 2012-13 DCIT, CIRCLE- 5(2)(1), BANGALORE THE KARNATAKA STATE CO-OPERATIVE APEX BANK LTD., NO.1, UTHUNGA, PAMPA MAHAKAVI ROAD, CHAMRAJPET, BANGALORE-560 018. 103 2002/BANG/2017 PAN AAACN 4571 G 2012-13 ACIT, CIRCLE- 5(1)(1), BANGALORE MS. NANDI ENGINEERING LTD., NO.1, MIDFORD HOUSE, MIDFORD GARDEN, M.G ROAD, BANGALORE.560 001. 104 CO 84/BANG/2018 (IN 1290/BANG/ 2017 ) PAN AAACN4571G 2014-15 MS. NANDI ENGINEERING LTD., NO.1, MIDFORD HOUSE, MIDFORD GARDEN, M.G ROAD, BANGALORE.560 001. ACIT, CIRCLE- 5(1)(1), BANGALORE. 105 IT(IT)A/1041/ BANG/2019 PAN AADCM7750M 2014-15 DCIT, (IT) CIRCLE- 1(2), BANGALORE M/S ADADYN TECHNOLOGIES PVT. LTD., NO.15, 22 ND 2 ND & 3 RD FLOOR, K.M.J ARCADE, INDUSTRIAL MAIN ROAD, 5 TH BLOCK,KORAMANGALA, BANGALORE-560 095. ITA NO. 1582/BANG/2017 AND ORS. PAGE 16 OF 33 106 IT(IT)A/1042/ BANG/2019 PAN AADCM7750M 2015-16 DCIT, (IT) CIRCLE- 1(2), BANGALORE M/S ADADYN TECHNOLOGIES PVT. LTD., NO.15, 22 ND 2 ND & 3 RD FLOOR, K.M.J ARCADE, INDUSTRIAL MAIN ROAD, 5 TH BLOCK, KORAMANGALA, BANGALORE-560 095. 107 IT(IT)A/1043/ BANG/2019 PAN AADCM7750M 2016-17 DCIT, (IT) CIRCLE- 1(2), BANGALORE M/S ADADYN TECHNOLOGIES PVT. LTD., NO.15, 22 ND 2 ND & 3 RD FLOOR, K.M.J ARCADE, INDUSTRIAL MAIN ROAD, 5 TH BLOCK, KORAMANGALA, BANGALORE-560 095. 108 1077/BANG/2019 PAN AAGCA8053Q 2012-13 ITO, WARD-1(1)(2), BANGALORE M/S ATLAS POWER INDIA PVT. LTD., A2, 2 ND FLOOR, REGENCY SPLENDOR, NO.25, HALL ROAD, RICHARDS TOWN, BANGALORE-560 005. 10 9 1264/BANG/2017 PAN APGPS 9990D 2010-11 SMT. NEETA V, SHERLEKAR, SHILPA BEJAI, CHURCH ROAD, MANGALORE. ACIT, CENTRAL CIRCLE-2, MANGALORE 110 1265/BANG/2017 PAN APGPS 9990D 2011-12 SMT. NEETA V, SHERLEKAR, SHILPA BEJAI, CHURCH ROAD, MANGALORE. ACIT, CENTRAL CIRCLE-2, MANGALORE 111 2756/BANG/2017 PAN APGPS 9990D 2012-13 ACIT, CENTRAL CIRCLE-2, MANGALORE SMT. NEETA V, SHERLEKAR, SHILPA BEJAI, CHURCH ROAD, MANGALORE. ITA NO. 1582/BANG/2017 AND ORS. PAGE 17 OF 33 112 CO 36/BANG/2018 (IN 2756/BANG/2017) PAN APGPS 9990D 2012-13 SMT. NEETA V, SHERLEKAR, SHILPA BEJAI, CHURCH ROAD, MANGALORE. ACIT, CENTRAL CIRCLE-2, MANGALORE 113 123/BANG/2018 PAN AAAFK6627K 2013-14 DCIT, CIRCLE- 1(2)(1), BANGALORE M/S KHIVIRAJ MOTORS, NO.10/2, KASTURABHA ROAD, BANGALORE- 560 001. 114 362/BANG/2019 PAN AAACJ 4901 E 2008-09 ITO, WARD-4 (1)(1), BANGALORE M/S JOIS SECURITIES PVT. LTD., 533, SAI RAKSHA POORNA PRAGNA LAYOUT, KENGERI MAIN ROAD, SUBRAMANYA PURA, BANGALORE-560 061. 115 1126/BANG/2018 PAN AAAAN 0784 F 2014-15 ITO, WARD-1, TIPTUR. M/S NETAJI CREDIT CO-OPERATIVE LTD., VINAYAKA NAGAR EXTN., TIPTUR. 116 587/BANG/2019 PAN AABCT3936G 2008-09 DCIT, CIRCLE- 7(1)(1), BANGALORE M/S THOUGHT WORKS TECHNOLOGIES INDIA PVT. LTD., 147 F, 2 ND FLOOR, ACR MANSION, 8 TH MAIN ROAD, 3 RD BLOCK, KORAMANGALA, BANGALORE-560 034. 117 1416/BANG/2018 2008-09 INCOME TAX OFFICER, WARD 6(3)(4), BANGALORE. SHRI SIDDAGANGAIAH, PROP.MYLARALINGESWARA PROVISION STORES, NO.37, DODDAKIKKENAHALLI MADURE HOBLI, KANASWADI POST, DODDABALLAPUR TALUK, BANGALORE-561 203 PAN ALQPA 7164A 118 1519/BANG/2018 2013-14 ASST. COMMISSIONER M/S. M AINI MATERIAL ITA NO. 1582/BANG/2017 AND ORS. PAGE 18 OF 33 OF INCOME TAX, CIRCLE 4(1)(2), BANGALORE. MOVEMENT PVT. LTD., 131,6 TH FLOOR,DEVATHA PLAZA, RESIDENCY ROAD, BANGALORE. PAN AABCM 8922D 119 469/BANG/2019 2013-14 INCOME TAX OFFICER, WARD 3, KALABURAGI. SMT. SUSHILA DEVI MALU, LEGAL HEIR OF LATE RAM GOPAL K MALU, PLOT NO.13, MALU HOUSE, MSK MILL ROAD, GULBARGA. PAN ABYPK8457C 120 674/BANG/2017 2013-14 INCOME TAX OFFICER, WARD 2(2), HUBBALLI. M/S. KARNATAKA UNIVERSITY EMPLOYEES CREDIT CO-OP SOCIETY, LTD., PAVATE NAGAR, DHARWAD. PAN AAAAK 1751H 121 1200/BANG/2018 2008-09 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(2)(1), BANGALORE. MR. V. ANANTH KUMAR, PROP. M/S. BILIGIRI GRANITES, NO.50/8, 4 TH FLOOR, VYSHNAVI APARTMENTS, 4 TH CROSS, MALLESWARAM, BANGALORE-560 003 PAN AFSPK 9224K 122 1162/BANG/2018 2013-14 INCOME TAX OFFICER, WARD 7(2)(4), BANGALORE. SMT. SHUBHA, NO.9, FLAT NO.102, SINGHI SAPPHIRE, 17 TH A CROSS, BSK-II STAGE, BANGALORE-560 070 PAN AHQPS 3212F 123 2004/BANG/2017 2010-11 ASST. COMMISSIONER OF TAX, CIRCLE 5(1)(1), BANGALORE. M/S. NITESH ESTATES LTD. 8 TH FLOOR, NITESH TIMESQUARE, NO.8, M.G. ROAD, BANGALORE-560 045 PAN AABCN 9267C 124 1012/BANG/2019 2015-16 INCOME TAX OFFICER, WARD1(1)(3), BANGALORE. SHRI DEEPAK BETHALA, NO.815, 8 TH BLOCK, 8 TH CROSS, 80 FEET ROAD, KORAMANGALA, BANGALORE-560 095 PAN AALPB7174K ITA NO. 1582/BANG/2017 AND ORS. PAGE 19 OF 33 125 - 126 296 & 297/BANG/2019 2013-14 ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1, SHIVAMOGGA. M/S. MALNAD ARECA MARKETING CO-OPERATIVE SOCIETY, APMC YARD, SHIVAMOGGA. PAN AAAJM 0788P 127 2765/BANG/2017 2013-14 INCOME TAX OFFICER, WARD 6(1)(2), BANGALORE. M/S. SOFTJIN INFOTECH PVT. LTD., NO.52, 3 RD FLOOR, 100 FEET MAIN ROAD, KORAMANGALA, BANGLAORE-560 034 PAN AAFCS 0840L 128 2038/BANG/2018 2009-10 INCOME TAX OFFICER, WARD 2, CHITRADURGA. SRI M.D. KOUSHIK, PROP. KOUSHIK MINING ENTERPRISES, NO.112, LAKSHMAMMA BADAVANE, HULIYAR ROAD, HULIYUR. PAN ALIPK 7887J 129 2137/BANG/2017 2011-12 ASST. COMMISSIONER OF INCOME TAX, CIRCLE 5(1)(1), BANGALORE. M/S. NARUS NETWORKS PVT. LTD., 2 ND FLOOR, SALARPURIA CAMBRIDGE MALL, 9, CAMBRIDGE ROAD, BANGALORE-560 008 PAN AACCN 2889F 130 CO 96/BANG/2018 2011-12 M/S. NARUS NETWORKS PVT. LTD., 2 ND FLOOR, SALARPURIA CAMBRIDGE MALL, 9, CAMBRIDGE ROAD, BANGALORE-560 008 PAN AACCN 2889F ASST. COMMISSIONER OF INCOME TAX, CIRCLE 5(1)(1), BANGALORE. 131 1139/BANG/2017 2011-12 INCOME TAX OFFICER, WARD 1(3), DAVANGERE. SHRI MAHESH KOTRABASAPPA KANCHIKERE, NO.2522, 2 ND CROSS, 3 RD MAIN, SS LAYOUT, DAVANGERE. PAN AKBPK 2457N ITA NO. 1582/BANG/2017 AND ORS. PAGE 20 OF 33 132 1904/BANG/2018 2007-08 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(3), BANGALORE. SHRI G SOMASHEKAR REDDY, NO.8, ASHOK NAGAR, HAVAMBHAVI, SIRUGUPPA ROAD, BELLARY 583 103 PAN AJOPR 6213R 133 1905/BANG/2018 2008-09 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(3), BANGALORE. SHRI G SOMASHEKAR REDDY, BELLARY 583 103 PAN AJOPR 6213R 134 C.O. NO.120/BANG/2018 (IN ITA 1904/BANG/2018) 2007-08 SHRI G SOMASHEKAR REDDY, BELLARY 583 103 PAN AJOPR6213R DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(3), BANGALORE. 135 C.O. NO.121/BANG/2018 (IN ITA 1905/BANG/2018) 2008-09 SHRI G SOMASHEKAR REDDY, BELLARY 583 103 PAN AJOPR6213R DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(3), BANGALORE. 136 152/BANG/2019 2007-08 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), BANGALORE. M/S. PLATINUM HOLDING P. LTD., NO.2/1, ABU GARDEN, OMR ROAD, NAVALLUR, CHENNAI- 603 103 PAN AADCP 8781D 137 153/BANG/2019 2008-09 -DO- -DO- 138 154/BANG/2019 2009-10 -DO- -DO- 139 C.O. NO.22/BANG/2019 (IN ITA NO.152/BANG/2019) 2007-08 M/S. PLATINUM HOLDING P. LTD., NO.2/1, ABU GARDEN, CHENNAI- 603 103 PAN AADCP 8781D DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), BANGALORE. 140 C.O. NO.23/BANG/2019 (IN ITA NO.153/BANG/2019) 2008-09 M/S. PLATINUM HOLDING P. LTD., NO.2/1, ABU GARDEN, CHENNAI-603 103 PAN AADC8781D DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), BANGALORE. ITA NO. 1582/BANG/2017 AND ORS. PAGE 21 OF 33 141 C.O. NO.24/BANG/2019 (IN ITA NO.154/BANG/2019) 2009-10 M/S. PLATINUM HOLDING P. LTD., NO.2/1, ABU GARDEN, CHENNAI- 603 103 PANAADCP8781D DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), BANGALORE. 142 1222/BANG/2018 2008-09 DY. COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(2), BANGALORE. M/S. BUSINESS PROCESS OUTSOURCING INDIA PVT. LTD.,TOWER 2D, VRINDAVAN TECH VILLAGE,DEVARABEESANAHALLI, ORR, BANGALORE560037 PAN AABCB 5293N 143 2032/BANG/2018 2012-13 INCOME TAX OFFICER, WARD 1(2), DAVANGERE. SHRI K. HARSHA REDDY, NO.1814, 1 ST MAIN, 9 TH CROSS, VIDYANAGAR, DAVANGERE. PAN ABUPH 1199J 144 2033/BANG/2018 2013-14 INCOME TAX OFFICER, WARD 1(2), DAVANGERE. SHRI K. HARSHA REDDY, NO.1814, 1 ST MAIN, VIDYANAGAR, DAVANGERE. PAN ABUPH 1199J 145 668/BANG/2019 2013-14 INCOME TAX OFFICER, WARD 2(2)(4), BANGALORE. SHRI HASTIMAL M JAIN, 1 ST FLOOR, RAJATHA COMPLEX, CHICKPET, BANGALORE. PAN ABPPJ 6776L 146 2253/BANG/2018 2014-15 DY. COMMISSIONER OF INCOME TAX, CIRCLE 6(2)(1), BANGALORE. M/S. KARLE PROPERTIES, NO.151, INDL. SUBURB, YESWANTHPUR, BANGALORE- 560 022 PAN AABFK 1537B 147 651/BANG/2016 2012-13 ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1(1),HUBLI. THE KANARA DISTRICT CENTRAL CO-OP. BANK LTD., SIRSI-581402 PAN AAAAT 7777J 148 2578/BANG/2017 2011-12 ASST. COMMISSIONER OF INCOME TAX (TDS), M/S. INDIAN INSTITUTE OF MANAGEMENT, BANNERGHATTA ROAD, ITA NO. 1582/BANG/2017 AND ORS. PAGE 22 OF 33 CIRCLE 2(1), BANGALORE. BANGALORE. TAN BLRI00630A 149 1788/BANG/2017 2008-09 ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), BANGALORE. M/S. LAKSHMI VENKATESH MINERALS, 21 ST WARD, BELLARY ROAD CIRCLE, OPP. LUCKY TYRES, HOSPET-583 201 PAN ABHFS 8469H 150 1134/BANG/2019 2012-13 INCOME TAX OFFICER, WARD 1(2)(1), BANGALORE. SMT. RATNAMMA, FLAT NO.201, 2 ND FLOOR, GOLF VIEW APARTMENTS, NO.4, CRESCENT ROAD, BANGALORE- 560 001 PAN AFUPR 9223F 151 2618/BANG/2018 2014-15 INCOME TAX OFFICER, WARD 4, RAICHUR. M/S. TRAVANCORE JEWELS & DIAMONDS, NO.1-10-121, NEAR RAM MANDIR, UDAY NAGAR, STATION ROAD, RAICHUR 584 101 PAN AAIFT 4794Q 152 109/BANG/2019 2012-13 ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1, TUMAKURU. TUMKUR DCC BANK LTD., NO.44, HEAD OFFICE, CHURCH CIRCLE ROAD, NEAR POLICE STATION, TUMAKURU 572 101. PAN AAAAD 2860J 153 2034/BANG/2018 PAN AAALT 0017 G 2007-08 INCOME TAX OFFICER, WARD 1(5), DAVANGERE. THE DAVANGERE HARIHARA URBAN SAHAKARA BANK NIYAMITHA, 79/2, SILVER JUBILEE BUILDING, P B ROAD, DAVANGERE 577 002 PAN AAALT 0017G 154 2036/BANG/2018 PAN AAALT 0017 G 2012-13 INCOME TAX OFFICER, WARD 1(5), DAVANGERE. THE DAVANGERE HARIHARA URBAN SAHAKARA BANK NIYAMITHA, P B ROAD, DAVANGERE 577 002 PAN AAALT00017G 155 1217/BANG/2018 2013-14 DY. COMMISSIONER SRI SANJEE V KUMAR GHAI, ITA NO. 1582/BANG/2017 AND ORS. PAGE 23 OF 33 OF INCOME TAX, CIRCLE 5(3)(1), BANGALORE. NO.225, HOPE FARM, MAITHRI LAYOUT, 5 TH MAIN ROAD, PATTANDUR AGRAHARA VILLAGE, WHITEFIELD, BANGALORE-560 066 PAN ACJPG 2444F 156 WTA NO.60/BANG/2018 2007-08 DY. COMMISSIONER OF INCOME TAX, CIRCLE 6(2)(1), BANGALORE. SRI SATHYANARAYANA SHETTY, NO.105, 3 RD MAIN VBGBCS LAYOUT,1 ST CROSS, MAHALAKSHMIPURAM, BANGALORE-560 086 PAN ATLPS 1459B 157 WTA NO.61/BANG/2018 2008-09 DY. COMMISSIONER OF INCOME TAX, CIRCLE 6(2)(1), BANGALORE. SRI SATHYANARAYANA SHETTY, NO.105, 3 RD MAIN VBGBCS LAYOUT, BANGALORE-560 086 PAN ATLPS 1459B 158 WTA NO.62/BANG/2018 2009-10 DY. COMMISSIONER OF INCOME TAX, CIRCLE 6(2)(1), BANGALORE. SRI SATHYANARAYANA SHETTY, NO.105, 3 RD MAIN VBGBCS LAYOUT, BANGALORE-560 086 PAN ATLPS 1459B 159 904/BANG/2018 2009-10 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), BANGALORE. M/S. R.R. GOLD PALACE, NO.88, BETWEEN 6 TH & 7 TH CROSS, SAMPIGE ROAD, MALLESHWARAM, BANGALORE-560 003 PAN AAIFR 7575B 160 C.O. NO.56/BANG/2018 (IN ITA NO.904/BANG/2018) 2009-10 M/S. R.R. GOLD PALACE, NO.88, SAMPIGE ROAD, MALLESHWARAM, BANGALORE-560 003 PAN AAIFR7575B DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), BANGALORE. 161 99/BANG/2018 2013-14 INCOME TAX OFFICER, WARD 5(2)(3), BANGALORE. SHRI AVINASH OSTHWAL, NO.67, PRANAVS R K APT., 3D, K.R. ROAD, BASAVANAGUDI, BANGALORE- ITA NO. 1582/BANG/2017 AND ORS. PAGE 24 OF 33 560 004 PAN AAMPO 7774P 162 1614/BANG/2016 2011-12 ASST. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE. KARNATAKA TRADE PROMOTION ORGANISATION, PLOT NO.121, INDL. AREA, EPIP,WHITEFIELD, BANGALORE-560 066 PAN AACCK 0962E 163 1250/BANG/2017 2007-08 INCOME TAX OFFICER, WARD 5(2)(1), BANGALORE. SHRI LALITH KUMAR SAKLECHA, SHOP NO.1, 2 ND FLOOR, SVE DIAMOND COMPLEX, 100, NAGARATHPET, BANGALORE- 560 002 PAN AYCPS 3191G 164 1251/BANG/2017 2012-13 INCOME TAX OFFICER, WARD 5(2)(1), BANGALORE. SHRI LALITH KUMAR SAKLECHA, BANGALORE-560 002 PAN AYCPS 3191G 165 C.O. NO.77/BANGA/2017 (IN ITA NO.1250/BANG/2017) 2007-08 SHRI LALITH KUMAR SAKLECHA, BANGALORE-560 002 PAN AYCPS3191G INCOME TAX OFFICER, WARD 5(2)(1), BANGALORE. 166 C.O. NO.78/BANGA/2017 (IN ITA NO.1251/BANG/2017) 2012-13 SHRI LALITH KUMAR SAKLECHA, BANGALORE-560 002 PAN AYCPS3191G INCOME TAX OFFICER, WARD 5(2)(1), BANGALORE. 167 936/BANG/2016 PAN AAAAS 4362E 2010-11 ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1, BELLARY. SRI CHANNABASAVA SWAMY PATTANA SAHAKARI BANK NIYAMITHA, CBC COMPLEX, BUS STAND ROAD, GANGAVATHI 583 227 PAN AAAS 4362E 168 1462/BANG/2017 PAN AAIFK 9825 H 2009-10 INCOME TAX OFFICER, WARD 5(2)(3), BANGALORE. KENKERE INFRA TECH, NO.11/2C, 2 ND FLOOR, IBH PRAKASHANA, 5 TH MAIN, NEW JAYADEVA HOSPITAL, ITA NO. 1582/BANG/2017 AND ORS. PAGE 25 OF 33 COMMERCIAL COMPLEX, GANDHINAGAR, BANGALORE- 560 004 PAN AAIFK 9825H 169 57/BANG/2018 2014-15 ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), BANGALORE. SHRI M J BALACHANDHAR, NO.201, 2 ND FLOOR, DEVIPRASAD BRIGADE PALACE, PALACE ROAD, BANGALORE- 560 052 PAN ADBPM 6694A 170 1439/BANG/2017 2013-14 INCOME TAX OFFICER, WARD 2(3), HUBLI. THE DHARWAD URBAN CREDIT SOUHARDA SAHAKARI LTD., ;PB ROAD, ALUR VENKATRAO CIRCLE, DHARWAD. PAN AABAT 3406D 171 2798/BANG/2018 2009-10 DY. COMMISSIONER OF INCOME TAX, CIRCLE 7(1)(2), BANGALORE. M/S. VITEOS CAPITAL MARKET SERVICES LIMITED, SITE NO.43, ELECTRONICS CITY, PHASE 1, HOSUR ROAD, BANGALORE-560 100 PAN AABCV 3792J APPELLANTS BY : SMT.NEERA MALHOTRA, CIT DR/SHRI SID DAPAJI DCIT, SR.DR AND SMT.RENUKA DEVI, DCIT. RESPONDENTS BY : MS/S/SHRI V. SRINIVASAN, ADVOCAT E; PRASHANTH G.S., CA; DEEPESH WAGLE, CA; SHEETAL BORKAR, ADVOCATE, B.S. BALACHANDRAN, ADVOCATE; H. GURUSWAMY, ITP; P C KHINCHA, CA; C. RAMESH, CA; KEERTHI NARAYANAN, CA ; JINITA CHATTERJEE, ADVOCATE; SURESH MUTHUKRISHNAN, CA; BHARATH L., CA; B.K. MANJUNATH, CA; P. GIRIJA, CA; SREEHARI KUTSA, CA; SOUMYA, ADVOCATE; AKSHAY MEHT A, CA; SUDHIR PRABHU, CA; SUSAN MATHEW, CA; H N KHINCH A, CA; BALRAM R. RAO, ADVOCATE & MS. RASHMI, ADVOCATE . DATE OF HEARING : 27.08.2019 DATE OF PRONOUNCEMENT : 28 .08.2019 ITA NO. 1582/BANG/2017 AND ORS. PAGE 26 OF 33 O R D E R THESE ARE APPEALS BY THE REVENUE AGAINST THE RESPE CTIVE ORDERS OF THE CIT(APPEALS) AND THE CROSS OBJECTIONS ARE BY TH E ASSESSEES IN THE RESPECTIVE APPEALS. ALL THESE APPEALS CALL INTO QU ESTION CORRECTNESS OF THE RELIEF GRANTED TO THE TAXPAYERS BY THE COMMISSIONER S OF INCOME TAX (APPEALS) AND, MOST IMPORTANTLY, THE TAX EFFECT INV OLVED IN ALL THESE APPEALS DOES NOT EXCEED RS . 50,00,000 IN EACH OF THESE APP EALS. THE CROSS OBJECTIONS TAKEN UP FOR HEARING ARE ONLY SUCH CROSS OBJECTIONS AS EMANATE FROM THESE APPEALS AND ARE BROADLY IN SUPPORT OF TH E ORDERS PASSED BY THE COMMISSIONER (APPEALS). IN THESE CASES, INDIVIDUAL NOTICES TO THE ASSESSEES ARE DISPENSED WITH; NOTICES OF HEARING AR E GIVEN ONLY THROUGH THE NOTICE BOARD TO THE ASSESSEES AND THE OFFICE OF THE DR WAS GIVEN NOTICE OF LIST OF THESE APPEALS. 2. IN THE LIGHT OF THE CBDT CIRCULAR DATED 8.8.201 9, THE APPEALS BY THE REVENUE HAVE TO BE DISMISSED AS THE TAX EFFECT IN A LL THESE APPEALS ARE LESS THAN RS.50 LACS. THOUGH THE DRS ATTEMPTED TO POINT OUT THAT SOME CLARIFICATIONS ARE REQUIRED ON SOME OF THE APPEALS TO CALCULATE THE TAX EFFECT, WE ARE OF THE VIEW THAT IF LIBERTY IS GIVEN TO THE REVENUE TO POINT OUT, UPON NECESSARY FURTHER VERIFICATIONS, AND TO SEEK R ECALL THE DISMISSAL OF APPEALS AND RESTORATION OF THE APPEALS, THEN THE GR IEVANCE OF THE REVENUE WOULD BE ADDRESSED. SIMILARLY, IF THE REVENUE CAN DEMONSTRATE THAT THE APPEALS ARE COVERED BY THE EXCEPTIONS, AND ARE INAD VERTENTLY INCLUDED IN THIS BUNCH OF APPEALS, WHEREIN THE TAX EFFECT, IN T ERMS OF THE CBDT CIRCULAR (SUPRA), IN THAT EVEN THE REVENUE CAN APPLY FOR REC ALL OF THE ORDER IN SUCH APPEALS. THE ITAT AHMEDABAD A BENCH, IN THE CAS E OF ITO WARD 3 (2), AHMEDABAD VS. DINESH MADHAVLAL PATEL AND 627 OTHER APPEALS VIDE ITS ORDER DATED 14.8.2019 ANALYZED THE AFORESAID CIRCUL AR OF CBDT AND HAS DISMISSED THE APPEALS OF THE REVENUE ON THE GROUND THAT THE TAX EFFECT IN ITA NO. 1582/BANG/2017 AND ORS. PAGE 27 OF 33 THE SAID APPEALS WAS BELOW RS.50 LACS. THE FOLLOWI NG WERE THE RELEVANT OBSERVATIONS OF THE TRIBUNAL. 2. IT IS IN THIS BACKDROP THAT WE ARE PLEASED TO T AKE NOTE OF A VERY PRAGMATIC AND TAXPAYER FRIENDLY POLICY DECISION BY THE GOVERNMENT OF INDIA FOR REDUCING THE INCOME TAX LITIGATION. VI DE CBDT CIRCULAR DATED 8TH AUGUST, 2019, THE INCOME TAX DEPARTMENT H AS FURTHER LIBERALIZED ITS POLICY FOR NOT FILING APPEALS AGAIN ST THE DECISIONS OF THE APPELLATE AUTHORITIES IN FAVOUR OF THE TAXPAYERS, W HEREIN TAX INVOLVED IS BELOW CERTAIN THRESHOLD LIMITS, AND ANNOUNCED IT S POLICY DECISION NOT TO FILE, OR PRESS, THE APPEALS, BEFORE THIS TRI BUNAL, AGAINST THE APPELLATE ORDERS FAVOURABLE TO THE ASSESSEE IN THE CASES IN WHICH OVERALL TAX EFFECT, EXCLUDING INTEREST-EXCEPT WHEN INTEREST ITSELF IS IN DISPUTE, IS RS 50,00,000 OR LESS. WHAT IT MEANS, IN PLAIN WORDS, IS THAT WHEN A COMMISSIONER (APPEALS) GIVES THE TAXPAY ER TAX RELIEF OF UPTO RS 50 LAKHS IN AN APPEAL IN AN ASSESSMENT YEAR , THE MATTER ENDS THERE AND THE RELIEF SO GRANTED BY THE COMMISS IONER (APPEALS) CANNOT BE CHALLENGED BEFORE THIS TRIBUNAL, THAT WHE N THIS TRIBUNAL GIVES THE TAXPAYER RELIEF OF UPTO RS 1 CRORE IN AN APPEAL IN AN ASSESSMENT YEAR, THE MATTER ENDS THERE AND THE RELI EF SO GRANTED BY THE TRIBUNAL CANNOT BE CHALLENGED BEFORE THE HONBL E HIGH COURT, AND THAT WHEN HONBLE HIGH COURT GIVES RELIEF OF UP TO RS 2 CRORE TO THE TAXPAYER IN AN APPEAL IN AN ASSESSMENT YEAR, TH AT RELIEF CANNOT BE CHALLENGED BEFORE HONBLE SUPREME COURT. THESE M ONETARY THRESHOLD LIMITS FOR FILING OF APPEALS BY THE INCOM E TAX AUTHORITIES DO NOT TAKE INTO ACCOUNT INTEREST AND OTHER COROLLARIE S OF THE TAX DEMANDS BEING CONFIRMED SUCH AS PENALTIES, EXCEPT W HEN A PENALTY ITSELF IS SUBJECT MATTER OF LITIGATION, AND PROSECU TIONS. THE ENHANCEMENT OF THESE MONETARY LIMITS IS AT AN UNPRE CEDENTED SCALE. THE MONETARY LIMIT FOR APPEALS BEFORE THIS TRIBUNAL , WHICH WAS RS 3,00,000 TILL 10TH JULY 2014, HAS BEEN IN EFFECT EN HANCED TO ALMOST 1,700% IN THE LAST FIVE YEARS. THIS SUBSTANTIAL REL AXATION IS CERTAINLY A HUGE STEP WHICH SIGNIFIES TRUST REPOSED BY THE GO VERNMENT OF INDIA IN THE DECISIONS OF THE APPELLATE FORUMS, AND SUBST ANTIALLY CUTS DOWN TIME TAKEN IN THE FINALITY OF THE APPELLATE PROCESS . IT IS INDEED HEARTENING TO NOTE THAT IN ONE STROKE, THE GOVERNME NT HAS NOT ONLY PREVENTED, BUT HAS, IN EFFECT, SET THE STAGE FOR WI THDRAWAL OF THOUSANDS OF APPEALS BEFORE THIS TRIBUNAL AND BEFOR E HONBLE COURTS ABOVE. IN AN ENVIRONMENT IN WHICH RETROSPECTIVITY W AS ATTACHED ONLY TO THE TAXATION AND NOT TO TAX RELIEFS OR CONCESSIO NS, SUCH AN APPROACH IS A PLEASANT DEPARTURE FROM LEGACY PRACTI CES. ITA NO. 1582/BANG/2017 AND ORS. PAGE 28 OF 33 3. IN VIEW OF THE ABOVE FACTUAL BACKGROUND AND THE GENEROUS CONCESSION BY THIS BENEVOLENT CBDT CIRCULAR, ALL TH ESE APPEALS MUST BE DISMISSED AS WITHDRAWN AND THE RELATED CROSS OBJ ECTIONS MUST BE DISMISSED AS INFRUCTUOUS. THERE IS, HOWEVER, A SMAL L ISSUE THAT WE MUST DEAL WITH. 4. SMT APARNA AGARWAL, LEARNED DEPARTMENTAL REPRESE NTATIVE, HOWEVER, HAS A POINT TO MAKE. SHE POINTS OUT THAT T HE CIRCULAR DATED 8TH AUGUST 2019 IS NOT CLEARLY RETROSPECTIVE INAS MUCH AS IT SPECIFICALLY STATES IN PARA 4 THAT (T)HE SAID MODI FICATIONS SHALL COME INTO EFFECT FROM THE DATE OF ISSUE OF THIS CIRCULAR . IT IS THUS POINTED OUT THAT THIS SENTENCE GIVES AN IMPRESSION THAT IS ONLY AFTER THE DATE OF THE SAID CIRCULAR THAT THE DEPARTMENTAL APPEALS WILL NOT BE FILED IN THE CASES WITHIN THE SPECIFIED TAX EFFECT LIMITS. W E ARE URGED TO BEAR IN MIND THE IMPACT OF THIS OBSERVATION WHILE GIVING EFFECT TO THE CIRCULAR DATED 8TH AUGUST, 2019. SHE, HOWEVER, HAST ENS TO ADD THAT SHE IS YET TO HAVE ANY SPECIFIC INSTRUCTIONS ON THE ISSUE AND SHE LEAVES IT FOR THE BENCH TO TAKE THE APPROPRIATE CAL L. LEARNED REPRESENTATIVES APPEARING FOR THE TAXPAYERS VEHEMEN TLY OPPOSE THE SUGGESTION IMPLICIT IN HER SUBMISSIONS. ALL OF THEM ARE UNANIMOUS IN THEIR ARGUMENT THAT THE CIRCULAR MUST BE HELD TO HA VE RETROSPECTIVE APPLICATION AND MUST EQUALLY APPLY TO THE PENDING A PPEALS AS WELL. SHRI J P SHAH, SENIOR ADVOCATE, POINTS OUT THAT THE CIRCULAR DATED 8TH AUGUST 2019 IS NOT A STANDALONE CIRCULAR AND IT IS REQUIRED TO BE READ WITH THE OLD CIRCULAR NO. 3 OF 2018 WHICH IS W HAT IT SEEKS TO MODIFY. THIS CIRCULAR, ACCORDING TO THE LEARNED COU NSEL, ONLY ENHANCES THE MONETARY LIMITS AND GIVES FURTHER RELA XATION. HE URGES US NOT TO READ THE CIRCULAR IN A MANNER SO AS TO NU LLIFY THE UNDERLYING APPROACH AND OBJECT OF REDUCING LITIGATION. SHRI SO PARKAR, LEARNED SENIOR ADVOCATE, SUBMITS THAT ALL THAT THE PRESENT CIRCULAR DOES IS TO MODIFY THE MONETARY LIMITS AND NOTHING MORE, AND, T HEREFORE, IT CANNOT BE TREATED TO FOLLOW ANY OTHER APPROACH OTHE R THAN THE APPROACH FOLLOWED IN THE OLD CIRCULAR. THE OLD CIRC ULAR, BEYOND ANY DISPUTE OR CONTROVERSY, CATEGORICALLY APPLIED TO TH E PENDING APPEALS AS ON THE DATE OF ISSUANCE OF CIRCULAR. SHRI TUSHAR HEMANI, LEARNED SENIOR ADVOCATE, POINTS OUT THAT THE CIRCULAR DATED 8TH AUGUST 2019 ONLY GIVES FURTHER RELIEF NOT ONLY IN TERMS OF THE MONETARY LIMITS BUT ALSO IN TERMS OF THE MANNER IN WHICH THE APPLICATIO N OF CIRCULAR TO ORDERS DEALING WITH MORE THAN ONE YEAR IS TO MADE. SHRI S N DIVETIA, LEARNED COUNSEL FOR THE ASSESSEE, SUBMITS THAT UNLI KE IN THE CASES OF EARLIER CBDT CIRCULARS, WHICH USED TO BE IN SUPERSE SSION OF EARLIER CIRCULARS ON THE ISSUES, THE CIRCULAR DATED 8TH AUG UST 2019 ONLY MODIFIES THE EARLIER CIRCULAR WHICH, INTER ALIA, PR OVIDED FOR ITS RETROSPECTIVE APPLICATION. OUR ATTENTION IS INVITED TO SOME JUDICIAL PRECEDENTS IN SUPPORT OF THE CONTENTION THAT THE BE NEVOLENT CIRCULAR, ITA NO. 1582/BANG/2017 AND ORS. PAGE 29 OF 33 SUCH AS THE ONE IN QUESTION, IS TO BE GIVEN EFFECT IN RESPECT OF THE PENDING APPEALS AS WELL. MS URVASHI SHODHAN, LEARNE D COUNSEL FOR THE ASSESSEE, POINTS OUTS THAT ITS PLAINLY CONTRARY TO THE SCHEME OF THE LITIGATION POLICY OF THE GOVERNMENT OF INDIA TO GIVE THIS CIRCULAR ONLY PROSPECTIVE EFFECT. SHRI S K SADHWANI, LEARNED COUNSEL FOR THE ASSESSEE, INVITES OUR ATTENTION TO THE LETTER DATED 16TH JULY 2018 ISSUED BY MEMBER CBDT TO THE ALL THE PRINCIPAL CHIE F COMMISSIONERS OF INCOME TAX, IN THE CONTEXT OF CIRC ULAR DATED 11 TH JULY 2018 THAT THE PRESENT CIRCULAR SEEKS TO MODIFY , SEEKING REPORT ON WITHDRAWAL OF THE APPEALS COVERED BY THE CIRCULA R. HE THEN POINTS OUT THAT IT IS THE OLD CIRCULAR IS STILL ALIVE TODA Y AND THE ONLY CHANGE IS WITH RESPECT TO THE MONETARY LIMITS. IN ALL FAIRNES S, THEREFORE, THE SAME APPROACH REGARDING WITHDRAWAL OF PENDING APPEA LS MUST BE FOLLOWED FOR THIS CIRCULAR AS WELL. ON THE SAME LIN ES, ARGUMENTS ARE ADVANCED BY THE LEARNED REPRESENTATIVES WHICH, FOR THE SAKE OF BREVITY AND TO AVOID REPETITION, WE ARE NOT REFERRI NG TO IN MORE SPECIFIC DETAILS. IN BRIEF REJOINDER, LEARNED DEPAR TMENTAL REPRESENTATIVE GRACIOUSLY LEAVES THE MATTER TO US. 5. HAVING CONSIDERED THE RIVAL SUBMISSIONS AND HAVI NG PERUSED THE MATERIAL ON RECORD, WE DO NOT HAVE SLIG HTEST OF HESITATION IN HOLDING THAT THE CONCESSION EXTENDED BY THE CBDT NOT ONLY APPLIES TO THE APPEALS TO BE FILED IN FUTURE BUT IT IS ALSO EQUALLY APPLICABLE TO THE APPEALS PENDING FOR DISPOSAL AS ON NOW. OUR LINE OF REASONING IS THIS. THE CIRCULAR DA TED 8TH AUGUST 2019 IS NOT A STANDALONE CIRCULAR. IT IS TO BE READ IN CONJUNCTION WITH THE CBDT CIRCULAR NO 3 OF 2018 (AND SUBSEQUENT AMEN DMENT THERETO), AND ALL IT DOES IS TO REPLACE PARAGRAPH N OS. 3 AND 5 OF THE SAID CIRCULAR. THIS IS EVIDENT FROM THE FOLLOWING E XTRACTS FROM THE CIRCULAR DATED 8TH AUGUST 2019: 2. AS A STEP TOWARDS FURTHER MANAGEMENT OF LITIGATION. IT HAS BEEN DECIDED BY THE BOARD THAT MONETARY LIMITS FOR FILING OF APPEALS IN INCOME-TAX CASES BE ENHANCED FURTHER THROUGH AMENDMENT IN PARA 3 OF THE CIRCULAR MENTIONED ABOVE AND ACCORDINGLY. THE TABLE FOR MONETARY LIMITS SPECIFIE D IN PARA 3 OF THE CIRCULAR SHALL READ AS FOLLOWS: S.NO. APPEALS/SLPS IN INCOME-TAX MATTERS MONETARY LIMIT (RS.) 1BEFORE APPELLATE TRIBUNAL 50,00,000 2BEFORE HIGH COURT 1,00,00,000 3BEFORE SUPREME COURT 2,00,00,000 ITA NO. 1582/BANG/2017 AND ORS. PAGE 30 OF 33 3. FURTHER, WITH A VIEW TO PROVIDE PARITY IN FILING OF APPEALS IN SCENARIOS WHERE SEPARATE ORDER IS PASSED BY HIGHER APPELLATE AUTHORITIES FOR EACH ASSESSMENT YEAR VIS-A-VIS WHERE COMPOSITE ORDER FOR MORE THAN ONE ASSESSMENT YEARS IS PASSED. PAR A 5 OF THE CIRCULAR IS SUBSTITUTED BY THE FOLLOWING PARA: 5. THE ASSESSING OFFICER SHALL CALCULATE THE TAX EFFECT SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED ISSUES IN THE CASE OF EVERY ASSESSEE. IF IN THE CASE OF AN ASS ESSEE, THE DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF THE DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT SPECIFIED IN PARA 3. NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN PARA 3. FURTHER, EVEN IN THE CASE OF COMPOSITE ORDER OF ANY HIGH COURT OR APPELLATE AUTHORITY WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND COMMON ISSUES IN MORE THAN ONE ASSESSMENT YEAR NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN PARA 3. IN CASE WHERE A COMPOSITE ORDER/ JUDGEMENT INVOLVES MORE THAN ONE ASSESSEE, EACH ASSESSEE SHALL BE DEALT WITH SEPARATELY 4. THE SAID MODIFICATIONS SHALL COME INTO EFFECT FROM THE DATE OF ISSUE OF THIS CIRCULAR. 6. CLEARLY, ALL OTHER PORTIONS OF THE CIRCULAR NO. 3 OF 2018 (SUPRA) HAVE REMAINED INTACT. THE PORTION WHICH HAS REMAINE D INTACT INCLUDES PARAGRAPH 13 OF THE AFORESAID CIRCULAR WHI CH IS AS FOLLOWS: 13. THIS CIRCULAR WILL APPLY TO SLPS/ APPEALS/ CROSS OBJECTIONS/ REFERENCES TO BE FILED HENCEFORTH IN SC/HCS/TRIBUNAL AND IT SHALL ALSO APPLY RETROSPECTIVELY TO PENDING SLPS/ APPEALS/ CROSS OBJECTIONS/REFERENCES. PENDING APPEALS ITA NO. 1582/BANG/2017 AND ORS. PAGE 31 OF 33 BELOW THE SPECIFIED TAX LIMITS IN PARE 3 ABOVE MAY BE WITHDRAWN/ NOT PRESSED. 7. IN VIEW OF THE ABOVE DISCUSSIONS, WE HEREBY HOL D THAT THE RELAXATION IN MONETARY LIMITS FOR DEPARTMENTAL APPE ALS, VIDE CBDT CIRCULAR DATED 8TH AUGUST 2019 (SUPRA) SHALL BE APP LICABLE TO THE PENDING APPEALS IN ADDITION TO THE APPEALS TO BE FI LED HENCEFORTH. 8. LEARNED COMMISSIONER (DR) THEN SUBMITS LIBERTY MAY KINDLY BE GIVEN TO POINT OUT, UPON NECESSARY FURTHER VERIF ICATIONS, AND TO SEEK RECALL THE DISMISSAL OF APPEALS AND RESTORATIO N OF THE APPEALS IN THE CASES (I) IN WHICH IT CAN BE DEMONSTRATED THAT THE APPEALS ARE COVERED BY THE EXCEPTIONS, AND (II) WHICH ARE INADV ERTENTLY INCLUDED IN THIS BUNCH OF APPEALS, WHEREIN THE TAX EFFECT, I N TERMS OF THE CBDT CIRCULAR (SUPRA), EXCEEDS RS 50,00,000. NONE O PPOSES THIS PRAYER; WE ACCEPT THE SAME. WE MAKE IT CLEAR THAT T HE APPELLANTS SHALL BE AT LIBERTY TO POINT OUT THE CASES WHICH AR E WRONGLY INCLUDED IN THE APPEALS SO SUMMARILY DISMISSED, EITHER OWING TO WRONG COMPUTATION OF TAX EFFECT OR OWNING TO SUCH CASES B EING COVERED BY THE PERMISSIBLE EXCEPTIONS- OR FOR ANY OTHER REASON , AND WE WILL TAKE APPROPRIATE REMEDIAL STEPS IN THIS REGARD. 9. IN THE LIGHT OF THE ABOVE DISCUSSIONS, ALL THE APPEALS STAND DISMISSED AS WITHDRAWN. AS THE APPEALS FILED BY THE REVENUE ARE FOUND TO BE NON-MAINTAINABLE AND AS ALL THE RELATED CROSS-OBJECTIONS OF THE ASSESSEE ARISE ONLY AS A RESULT OF THOSE APP EALS AND MERELY SUPPORT THE ORDER OF THE CIT(A), THE CROSS OBJECTIO NS FILED BY THE ASSESSEE ARE ALSO DISMISSED AS INFRUCTUOUS. ORDERED , ACCORDINGLY. 3. RESPECTFULLY FOLLOWING THE AFORESAID ORDER OF TH E TRIBUNAL, WE DISMISS ALL THE APPEALS OF THE REVENUE AND CROSS OBJECTIONS AS INFRUCTUOUS. 4. IN THE RESULT, ALL THE APPEALS ARE DISMISSED AND CROSS OBJECTIONS ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 28 TH DAY OF AUGUST, 2019. SD/- SD/- ( A.K.GARODIA ) ( N.V. V ASUDEVAN) ACCOUNTANT MEMBER VICE PRESI DENT BANGALORE, DATED, THE 28 TH AUGUST, 2019. / DESAI SMURTHY / GP REDDY/VMS ITA NO. 1582/BANG/2017 AND ORS. PAGE 32 OF 33 COPY TO: 1. APPELLANT (S) / CROSS OBJECTOR(S) 2. RESPONDENT(S) 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE. ITA NO. 1582/BANG/2017 AND ORS. PAGE 33 OF 33 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE.. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO .. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SECTION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. ..
Mehul