Ranjana Prakash v. Divl. Manager

Principal Commissioner of Income Tax-2, Hyderabad vs. M/S Ta Infra Projects Ltd., Hyderabad

The appeal is partly allowed

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

…mpensation as awarded by the learned Tribunal has to be reduced. However, in light of principle laid down by 10 ( 2025:HHC:25372 ) the Hon’ble Supreme Court in Ranjana Prakash and Ors. vs. Divisional Manager and Another, (2011)14 SCC 639, this Court is empowered to look into other heads under which inadequate compensation has been awarded to the claimants and to enhance the same, in case it is not in tune with mandate of law. 13. Learned Tribunal has awarded a sum of Rs.20,000/- only on account of loss of consortium. Noticeably, in light of the law laid down by…

The Commissioner of Income Tax vs. M/s Vijaya Sagar Wines

Appeal is hereby dismissed as the

Bench: CHALLA KODANDA RAM,C.V.NAGARJUNA REDDY

…on of compensation has not been done in terms of the judgements passed by the Hon'ble Supreme Court from time to time. 6. In response, learned counsel for the appellant has relied upon the judgment passed by the Hon’ble Supreme Court reported in (2011) 14 SCC 639 and has referred to paragraph 8 of the said judgment to submit that the claimants having not filed any cross appeal, cannot claim enhancement of compensation and the quantum has been challenged only by the insurance company. It is submitted that there cannot be any enhancement of compensation upon mere arguments 3 advanced on behalf of t…

Commissioner of Income Tax-III vs. Sree Nidhi Secure Prints Private Limited