Padma Sundara Rao and Others v. State of T.N. and Others

Vinubhai Mohanlal Dobaria vs. Chief Commissioner of Income Tax

The appeal is disposed of in the aforesaid terms

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

…s which lie behind them”. (See Lenigh Valley Coal Co. v. Yensavage [218 FR 547] .) The view was reiterated in Union of India v. Filip Tiago De Gama of Vedem Vasco De Gama [(1990) 1 SCC 277 : AIR 1990 SC 981] and Padma Sundara Rao v. State of T.N. [(2002) 3 SCC 533] 14. In D.R. Venkatachalam v. Dy. Transport Commr. [(1977) 2 SCC 273] it was observed that courts must avoid the danger of a priori determination of the meaning of a provision based on their own preconceived notions of ideological structure or scheme into which the provision to be interpreted is somewhat fitted. They are not entitled to usur…

Sri. Krishna Reddy vs. The State of Karnataka

Bench: The Hon'Ble Mr Justice Suraj Govindaraj Writ Petition No. 11551 Of 2019 (La-Res) C/W Writ Petition No. 25329 Of 2017 (La-Res) Writ Petition No. 25759 Of 2017 (La-Res) Writ Petition No. 11550 Of 2019 (La-Res) Writ Petition No. 11553 Of 2019 (La-Res)

…WP No. 25759 of 2017, WP No. 11550 of 2019, WP No. 11553 of 2019 YEARS FORM THE DATE OF THE ORDER OF THE LEARNED SINGLE JUDGE AS PER THE LAW LAID DOWN BY THE CONSTITUTION BENCH REPORTED IN [2002] 3 SCC 533, PARA 11 AND FURTHER DECLARE THAT THE ACQUISITION IS DEEMED TO HAVE BEEN LAPSED UNDER SECTION 24 & 25 OF RIGHT TO FAIR COMPENSATION AND TRANSPARENCY IN LAND ACQUISITION, REHABILITATION AND RESETTLEMENT ACT, 2013 AND FURTHER DECLARE THAT ACQUISITION PROCEEDINGS UNDER SECTION 24 AND 25 OF THE ACT, CENTRAL ACT 30 OF 2013 AND ETC. *****…

M Suresh Kumar vs. The State of Karnataka

Bench: The Hon'Ble Mr Justice Suraj Govindaraj Writ Petition No. 11551 Of 2019 (La-Res) C/W Writ Petition No. 25329 Of 2017 (La-Res) Writ Petition No. 25759 Of 2017 (La-Res) Writ Petition No. 11550 Of 2019 (La-Res) Writ Petition No. 11553 Of 2019 (La-Res)

…WP No. 25759 of 2017, WP No. 11550 of 2019, WP No. 11553 of 2019 YEARS FORM THE DATE OF THE ORDER OF THE LEARNED SINGLE JUDGE AS PER THE LAW LAID DOWN BY THE CONSTITUTION BENCH REPORTED IN [2002] 3 SCC 533, PARA 11 AND FURTHER DECLARE THAT THE ACQUISITION IS DEEMED TO HAVE BEEN LAPSED UNDER SECTION 24 & 25 OF RIGHT TO FAIR COMPENSATION AND TRANSPARENCY IN LAND ACQUISITION, REHABILITATION AND RESETTLEMENT ACT, 2013 AND FURTHER DECLARE THAT ACQUISITION PROCEEDINGS UNDER SECTION 24 AND 25 OF THE ACT, CENTRAL ACT 30 OF 2013 AND ETC. *****…

Smt Siddamuthamma vs. The Deputy Commissioner

The appeal is dismissed

Bench: ALOK ARADHE,S VISHWAJITH SHETTY

…ers –vs- Dhanwanti Devi and Others2. 5. Per contra, learned counsel appearing for the contesting respondents has argued in support of the impugned order and prays to dismiss the appeal. 1 (2002) 3 SCC 533 2 (1996) 6 SCC 44 16 6. We have given our anxious consideration to the arguments addressed on both sides and also perused the material available on record. 7. The undisputed facts of the case are that, the land in question was sold in favour of Kamalamma under two separate registered sale deeds dated 04.11.1991 and 05.04.1994…

Rukmani Infra Projects Pvt. Ltd., Bhubaneswar vs. ACIT, Circle-1(2), Bhubaneswar

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.358/Ctk/2017 (नििाारण वषा / Assessment Year :2013-2014) Rukmani Infra Projects Ltd., Vs Acit, Circle-1(2), Bhubaneswar Plot No.251, District Centre, C.S.Pur, Bhubaneswar-16 Pan No. : Aaecr 1585 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : None : Shri Manoj Kumar Goutam, Cit-Dr राजस्व की ओर से /Revenue By सुनवाई की तारीख / Date Of Hearing : 08/03/2022 घोषणा की तारीख/Date Of Pronouncement : 30/03/2022 आदेश / O R D E R Per Arun Khodpia, Am : This Appeal Filed By The Assessee Has Been Directed Against The Order Passed By The Ld. Cit(A)-1, Bhubaneswar, Dated 16.06.2017, For The Assessment Year 2013-2014. 2. Brief Facts Of The Case Extracted From The Available Records Are That, The Assessee, A Company Incorporated Under The Companies Act, 1956, Engaged In The Business Of Erection, Commissioning, Technical & Maintenance Service To Different Power Plants. The Return Of Income For The Ay 2013-14 Was Filed By The Assessee On 01.10.2013 Declaring A Total Income Of Rs.1,65,91,030/-. The Case Of The Assessee Was Selected Under Cass. Notice U/S 143(2) & 143(1) Were Issued & Served On The Assessee. Assessment Proceedings Were Completed By The Ao & Concluded With An Addition Of Rs.3,58,95,574/- Under Four Different

…bscribe to the views expressed by the High Courts in the decisions cited supra by the learned counsel for the assessee. That apart, we are reminded of the judgment of the Hon'ble Apex Court in 'Padma Sundara Rao and Others v. State of T.N. and Others' [(2002) 3 SCC 533] paragraph 9 which reads as follows: “It is also a settled proposition of law that Courts should not place reliance on decisions without discussing as to how the factual situation fits in with the fact situation of the decision on which reliance is placed. There is always peril in treating the words of a speech or judgment as though they are words…

M/S.Sundaram Fin.Ltd vs. Asst.Commissioner of Income Tax, Chennai

Appeal of the assessee is dismissed with no order as to costs

…rs. The said amount was collected towards sales tax liability. The said amount formed part of the turnover. For the aforestated reasons, the judgment of this Court in the case of CIT v. Bazpur Co-operative Sugar Factory Ltd. reported in (1988) 3 SCC 533 is not applicable. That judgment concerns Loss Equalisation Fund created by co-operative society carrying on business of manufacture and sale of sugar. In cases of sugar co-operative societies principle of mutuality applies. Such principle does not apply to the present case. In the circumstances, the judgment of this C…