Karnataka High Court rendered in the case of CIT
Vs. Lancy Constructions as reported in 383 ITR 168 (Karnataka) but this
judgment was not available ... Karnataka High
Court rendered in the case of CIT Vs. Lancy Constructions (supra) is to be
followed and the earlier judgment rendered in the case
Karnataka High Court rendered in the case of CIT Vs. Lancy
Constructions as reported in 383 ITR 168 (Kar), it was held ... Karnataka High Court rendered in the case of CIT Vs. Lancy
Constructions (supra), the assessment order passed by the AO for these
three assessment years
Knowledge Park reported in 136 DTR 65 and
CIT v. Lancy Constructions Ltd. (237 Taxman 728).
18. The ld. counsel for the assessee further contended ... High Court in the case of IBC Knowledge Park (supra) and
Lancy Constructions Ltd. (supra), but we find that in those cases original
assessment
jurisdictional High Court in
the case of CIT v. Lancy Constructions , 237 Taxman 728 with the
submission that this issue was examined by the Tribunal ... Page 6 of 20
after the judgment in the case of Lancy Constructions (supra) and therefore
the same may be followed.
10. Having carefully examined
Knowledge Park Pvt. Ltd. 136 DTR 65(Kar)
ii. CIT Vs. Lancy Constructions 237 Taxmann 728
iii. Order dt.31.8.2016 ... seized material.
12. In the case of CIT Vs. Lancy Constructions (supra), the Hon'ble High Court
has held that in the absence
interpretation of Section 158BD of the Act.
(b) In CIT v. Lancy Constructions [2016] 237 Taxman
728/66 taxmann.com 264 (Kar.), it was held
Taxman 300/61 taxmann.com 412 ( Delhi) (para 4), CIT v.
Lancy Constructions [2016] 383 ITR 168/237 Taxman 728/66 taxmann
reliance was placed on the
following case laws:
Ø CIT Vs Lancy Constructions (2016) 237 Taxman 728
(Kar.)
Ø CIT Vs Kabul Chawla
Delhi) (para 4),
( iv) CIT v. Lancy Constructions [2016] 383 ITR 168/237 Taxman 728/66 taxmann.
Com 264 (Kar.) (para
Karnataka High Court dt.
15.12.2015 in the case of CIT Vs. Lancy Constructions
[2016] 237 Taxman 728 (Karnataka).
4. Unreported decision dated
