CIT Kerala v. K Srinivas

LATE MANOHARASINGH THROUGH LEGAL HEIR SHRI SURAJ MANDLOI,INDORE vs. ITO 1(1), INDORE

Appeal is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2017-18 Late Manoharasingh Income-Tax Officer, (Through Legal Heir Shri 1(1), Suraj Mandloi), Indore. बनाम/ 34, Village Begam Kheri, Vs. P.O.Burana Kheri, Indore. (Assessee/Appellant) (Revenue/Respondent) Pan : Blspm9380B Assessee By Shri Ashish Goyal & Shri N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.07.2024 Date Of Pronouncement 30.07.2024

…e a surcharge to be so taxed, on the Finance Act prescribing an enhanced rate at the commencement of an year. The said contention however, cannot be sustained especially looking at the decision of the Hon'ble Supreme Court in CIT Kerala v. K Srinivas. [(1972) 4 SCC 526]. The facts are not relevant to the issue raised here and we need only look at the declaration as to the nature of a surcharge imposed in the Finance Act. The legislative history with respect to the concept of surcharge was traced by the Court, which, for the first time was found to have been recommended, in the report of the Committee on Indian Co…

MR GAURAV AJMERA,RATLAM vs. DCIT CENTRAL CIRCLE -2, INDORE

Accordingly. Thus, this ground is allowed partly for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Mr. Gaurav Ajmera, Dcit, बनाम/ 38, Ram Mohalla, Central Circle 2, Ratlam Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Aglpa8863C Assessee By Shri Pawan Ved, Advocate & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.06.2023 Date Of Pronouncement 01.09.2023

…e a surcharge to be so taxed, on the Finance Act prescribing an enhanced rate at the commencement of an year. The said contention however, cannot be sustained especially looking at the decision of the Hon'ble Supreme Court in CIT Kerala v. K Srinivas. [(1972) 4 SCC 526]. The facts are not relevant to the issue raised here and we need only look at the declaration as to the nature of a surcharge imposed in the Finance Act. The legislative history with respect to the concept of surcharge was traced by the Court, which, for the first time was found to have been recommended, in the report of the Committee on Indian Co…

NARENDRA KUMAR SHATILAL JAIN HUF,INDORE vs. PCIT-1, INDORE

In the result, this appeal of assessee is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniassessment Year: 2017-18 Narendra Kumar Shantilal Jain Pr. Cit -1 Huf Indore Prop. M/S Chandan Garments Khutal Mohite Complex, 2Nd Floor, 27/36, बनाम/Vs. Subhash Chowk, Rajwada Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aachn 5568 E Assessee By Shri Prakash Jain & Ms. Shreya Jain, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.12.2022 Date Of Pronouncement 23.12.2022 आदेश / / O R D E R / /

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2017-18 Narendra Kumar Shantilal Jain Pr. CIT -1 HUF Indore Prop. M/s Chandan Garments Khutal Mohite Complex, 2nd Floor, 27/36, बनाम/Vs. Subhash Chowk, Rajwada Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AACHN 5568 E Assessee by Shri Prakash Jain & Ms. Shreya Jain, ARs Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 13.12.2022 Date of Pronouncement 23.12.2022 आदेश / / O R D E R / / Per B.M. Biy…

CHANDAN GARMENTS P LTD ,INDORE vs. THE PCIT-1, INDORE

In the result, this appeal of assessee is dismissed

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2017-18 Chandan Garments Private Pr. Cit -1 Ltd. Indore बनाम 27-36, Khutal Complex, Subhash Chowk, Rajwada, /Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaecc 3248 H Assessee By Shri Prakash Jain & Ms. Shreya Jain, Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 14.09.2022 Date Of Pronouncement 02.12.2022 आदेश / / / O R D E R /

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2017-18 Chandan Garments Private Pr. CIT -1 Ltd. Indore बनाम 27-36, Khutal Complex, Subhash Chowk, Rajwada, /Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAECC 3248 H Assessee by Shri Prakash Jain & Ms. Shreya Jain, ARs Revenue by Shri P.K. Mitra, CIT-DR Date of Hearing 14.09.2022 Date of Pronouncement 02.12.2022 आदेश / / / O R D E R / Per B.M. Biyani, A.M.: Feeling aggrieved by revision-order dated…

THE COMMISSIONER OF INCOME TAX, HYDERABAD vs. M/S. ANDHRA PRADESH PAPER MILLS, HYDERABAD

Bench: The Trial Court. 4. The Brief Averments Of The Plaint, In O.S. No.25 Of 2002, Are As Under:

…c z o IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVA^^^%gv«^ MONDAY ,THE TWENTY SIXTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE V. GOPALA KRISHNA RAO FIRST APPEAL NO: 318 OF 2005 HatoH on^n^f against the Judgment and Decree ? 20-04-2005 in O.S.No.25 of 2002 (T) on the file of the Court of the VI Additional District Judge, Visakhapatnam. Between: Viswanadha Rao, S/o. V.S.S.Chalapathi Rao, Hindu, SprtnM^r/ivp^r' r*’ Apartments, Lavakusa Sector 1 MVP Colony, Visakhapatnam-12 AH]!reh^'^*^ V^ini W/o. Prasada Rao, aged 51 yrs, Hindu, R/o. 3-314 Adarshnagar, Old Dairy Farm, Visakhap…

Commissioner of Income Tax (TDS) vs. M/s. NAtional Mineral Development Corporation Ltd.,

In the result, the appeal is partly allowed

…te the dozens of judgments delivered by this Court on the issue. However, it is necessary to refer to two decisions which are quite apposite to the facts of the case before us. 19. In His Holiness Acharya Swami Ganesh Dassji v. Sita Ram Thapar (1996) 4 SCC 526, this Court drew a distinction between readiness to perform the contract and willingness to perform the contract. It was observed that by readiness it may be meant the capacity of the plaintiff to perform the contract which would include the financial position to pay the purchase price. As far as the willingness to perform the contr…

M/s. Maruthi Movies vs. Income Tax Officer

Bench: This Court & Making The Same A Rule Of Court, Alongwith Decree Against Respondents Awarding Rs.5,35,920/- Paid By The Petitioner To The Arbitrator As Their Share Of Fees As Per Order Dated 21.12.2010. 2. Respondent No.1 Has Filed Its Objections To The Award Under Section 30 & 33 Of The Act In Form Of I.A. No.9067/2011. Respondent No.2 Has Also Filed Its Objections To The Award.

…er was neither ready nor willing to perform its obligation under the Agreement. In this regard they have placed reliance on the following judgments: CS(OS) No.486/2011 Page 14 1. His Holiness Acharya Swami Ganesh Dassji v. Sita Ram Thapar, (1996) 4 SCC 526. 2. Biswanath Ghose & Ors. v. Gobinda Ghose & Ors., (2014) 11 SCC 605 3. Pushparani S.Sundaram & Ors. v. Pauline Manomani James & Ors., (2002) 9 SCC 582 36. As far as the lack of funds is concerned, the Arbitrator has rejected the contention of the respondnets holding as under: “There is then the objection that the Claimant did not poss…

THE COMMISSIONER OF INCOMETAX vs. M/S V.SATAYANARAYANA

The appeal is allowed

Bench: V.V.S.RAO,RAMESH RANGANATHAN

…ruption Branch went to the village with two panchas and on taking down the complaint and on completing the formalities, laid the trap in the verandah of the court room on November 21 at 12 6 (1979) 4 SCC 526 21 noon. The complainants version is that at about 1 p.m. he and the panchas stood near the eastern side of the verandah of the court building, the appellant came near him and inquired if he had come. The complainant told him to relieve him from the case and to see he was given a lesser sentence. The appellant asked him if he had brought…