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“Section 3(31)”

Section References (mined)Section 3Section 3(31)8 judgments

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

hand submitted that the assessee is a local authority within the meaning of Article 12 of the Constitution of India by virtue of section 3(31) of General Clauses Act, 1897 read with article 367 of the Constitution. The major ports were constituted by the Government of India under ... been held that the Major Port Trusts constituted under the Major Port Trust Act, 1962 are ‘Local Authorities’ within the meaning of section 3(31) of General Clauses Act, 1897: ITA Nos.1153, 1155 & 1154/MUM/2016 i) Official Assignee v/s. Trustees of Port Trust reported in AIR 1936 MAD 789, ii) Workmen

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

hand submitted that the assessee is a local authority within the meaning of Article 12 of the Constitution of India by virtue of section 3(31) of General Clauses Act, 1897 read with article 367 of the Constitution. The major ports were constituted by the Government of India under ... been held that the Major Port Trusts constituted under the Major Port Trust Act, 1962 are ‘Local Authorities’ within the meaning of section 3(31) of General Clauses Act, 1897: ITA Nos.1153, 1155 & 1154/MUM/2016 i) Official Assignee v/s. Trustees of Port Trust reported in AIR 1936 MAD 789, ii) Workmen

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

hand submitted that the assessee is a local authority within the meaning of Article 12 of the Constitution of India by virtue of section 3(31) of General Clauses Act, 1897 read with article 367 of the Constitution. The major ports were constituted by the Government of India under ... been held that the Major Port Trusts constituted under the Major Port Trust Act, 1962 are ‘Local Authorities’ within the meaning of section 3(31) of General Clauses Act, 1897: ITA Nos.1153, 1155 & 1154/MUM/2016 i) Official Assignee v/s. Trustees of Port Trust reported in AIR 1936 MAD 789, ii) Workmen

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

hand submitted that the assessee is a local authority within the meaning of Article 12 of the Constitution of India by virtue of section 3(31) of General Clauses Act, 1897 read with article 367 of the Constitution. The major ports were constituted by the Government of India under ... been held that the Major Port Trusts constituted under the Major Port Trust Act, 1962 are ‘Local Authorities’ within the meaning of section 3(31) of General Clauses Act, 1897: ITA Nos.1153, 1155 & 1154/MUM/2016 i) Official Assignee v/s. Trustees of Port Trust reported in AIR 1936 MAD 789, ii) Workmen

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

hand submitted that the assessee is a local authority within the meaning of Article 12 of the Constitution of India by virtue of section 3(31) of General Clauses Act, 1897 read with article 367 of the Constitution. The major ports were constituted by the Government of India under ... been held that the Major Port Trusts constituted under the Major Port Trust Act, 1962 are ‘Local Authorities’ within the meaning of section 3(31) of General Clauses Act, 1897: ITA Nos.1153, 1155 & 1154/MUM/2016 i) Official Assignee v/s. Trustees of Port Trust reported in AIR 1936 MAD 789, ii) Workmen

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

hand submitted that the assessee is a local authority within the meaning of Article 12 of the Constitution of India by virtue of section 3(31) of General Clauses Act, 1897 read with article 367 of the Constitution. The major ports were constituted by the Government of India under ... been held that the Major Port Trusts constituted under the Major Port Trust Act, 1962 are ‘Local Authorities’ within the meaning of section 3(31) of General Clauses Act, 1897: ITA Nos.1153, 1155 & 1154/MUM/2016 i) Official Assignee v/s. Trustees of Port Trust reported in AIR 1936 MAD 789, ii) Workmen

SRI KAMANAHALLI PILLA REDDY NAGESH,BANGALORE vs. INCOME TAX OFFICER, WARD- 4(3)(5), BANGALORE

Accordingly, this ground of the assessee is allowed

ITA 1396/BANG/2019[2014-15]Status: DisposedITAT Bangalore21 Jun 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2014-15 Shri Kamanahalli Pilla Reddy Nagesh, Kamanahalli Village, Kagur The Income Tax Post, Officer, Sarjapura Road, Ward – 4 [3] [5], Anekal Taluk, Bangalore. Vs. Bangalore – 562 125. Pan: Adfpn8365H Appellant Respondent Assessee By : Shri Guruswamy, Itp : Shri V.S. Chakrapani, Cit- Revenue By Dr Date Of Hearing : 01-06-2022 Date Of Pronouncement : 21-06-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Order Dated 28.03.2019 Passed By Ld.Cit(A)-9, Bangalore For A.Y. 2014-15 On The Following Grounds Of Appeal: “1. The Orders Of The Authorities Below In So Far As They Are Against The Appellant, Are Opposed To Law, Equity, Weight Of Evidence, Probabilities, Facts & Circumstances Of The Case. 2. The Learned Cit[A] Is Not Justified In Upholding The Assessment Order Passed U/S. 143[3] Of The Act Despite The Fact That No Valid Notice U/S.143[2] Of The Act Was Served

For Appellant: Shri Guruswamy, ITP
Section 10(1)Section 143Section 2(14)Section 234Section 292BSection 54B

expressions i.e., municipal corporation, notified area committee, town area committee, town committee. The Court has also not considered the scope and ambit of section 3 (31) of the Generdl Clauses Act defining local authority." 8.3.5. At this juncture, we would like to point out that there are two views

MR K. P. MANJUNATHA REDDY,BANGALORE vs. THE INCOME TAX OFFICER, WARD 4(3)(2), BANGALORE

In the result, the appeal filed by the assessee is allowed

ITA 977/BANG/2019[2014-15]Status: DisposedITAT Bangalore25 Mar 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15

For Appellant: Shri Thirumala Naidu, A.RFor Respondent: Smt. Priyadarshini Mishra, D.R
Section 10(1)Section 143(3)Section 2(14)Section 271(1)(c)

expressions i.e., municipal corporation, notified area committee, town area committee, town committee. The Court has also not considered the scope and ambit of section 3 (31) of the Generdl Clauses Act defining local authority." 8.3.5. At this juncture, we would like to point out that there are two views