Shri Koteppa L. Ajaraddi, Ranebennur V. ACIT, Davangere

ITSSA 3/BANG/2009

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 9508 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 1 month(s) 13 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 10-03-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 10-03-2010
• Assessment Year: misc
• Appeal Filed On: 28-01-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JASON P BO; JACINTA ZINIK VASHAI ADD
• Assessee Lawyers: CHANDRASHEKAR
• Keywords: Block assessment

Judgement Text

IT(SS)A.3 TO 6/BANG/2009 PAGE - 1 IN THE INCOME-TAX APPELLATE TRIBUNAL BANGALORE BENCH 'A' BEFORE DR. O. K. NARAYANAN, VICE PRESIDENT AND SHRI. SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER 1. I.T(SS).A.NO.3/BANG/2009 (BLOCK PERIOD :1.4.1985 TO 26. 2.1996) 2. I.T(SS).A.NO.4/BANG/2009 (BLOCK PERIOD :1.4.1985 TO 26. 2.1996) 3. I.T(SS).A.NO.5/BANG/2009 (BLOCK PERIOD :1.4.1985 TO 26. 2.1996) 4. I.T(SS).A.NO.6/BANG/2009 (BLOCK PERIOD :1.4.1985 TO 26. 2.1996) 1. SHRI. KOTEPPA L. AJARADDI, 2. SMT. SUKANYA HORKERI, 3. SHRI. ASHOK K. AJARADDI, 4. SHRI. RAVI K. AJARADDI, 'GOKULA', 1ST MAIN, 2ND CROSS, UMASHANKAR NAGAR, RANEBENNUR .. APPELLANTS V. ASST.COMMISSIONER OF INCOME TAX, CIRCLE -1, DAVANGERE .. RESPONDENT APPELLANT BY : SHRI. CHANDRASHEKAR, ADVOCATE RESPONDENT BY : SMT. JACINTA ZINIK VASHAI, ADD. CIT AND SHRI. JASON P. BOAZ, COMMISSIONER OF INCOME -TAX-I O R D E R PER DR. O. K. NARAYANAN, VICE PRESIDENT : THESE FOUR APPEALS ARE BLOCK ASSESSMENT APPEALS FI LED BY DIFFERENT ASSESSEES, BUT ASSOCIATES. THESE APPEALS ARE DIRECTED AGAINST IT(SS)A.3 TO 6/BANG/2009 PAGE - 2 THE COMMON GROUNDS RAISED IN ALL THESE APPEALS IS T HAT THE ASSESSMENTS ARE NOT IN ACCORDANCE WITH LAW AND THE LOWER AUTHORITIES HAVE NOT APPRECIATED THE EVIDENCES PRODUCED BY THE ASSESSEE. 2. WE HEARD BOTH SIDES IN DETAIL. EXCEPT FOR THE B LAND GROUNDS RAISED IN THESE APPEALS, NO CONVINCING EXPLANATIONS HAVE BEEN OFFERED BY THE ASSESSEES EITHER TO INTERFERE ON GROUNDS OF LAW OR ON GROUNDS OF FACTS. WE HAVE NOTHING TO SAY YES OR NO IN THE ORD ERS OF THE LOWER AUTHORITIES. 3. THESE APPEALS ARE ACCORDINGLY DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON WEDNESDAY, THE 10TH MARCH, 2010, AT BANGALORE. SD/- SD/- (SHAILENDRA KUMAR YADAV) (DR. O. K. NARAYANAN) JUDICIAL MEMBER VICE PRESIDENT MCN* COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF, ITAT, NEW DELHI 7. GF, ITAT, BANGALORE