Section 6(2) — 7 judgments | BharatTax

NAYNA MUKESHKUMAR KOTECHA,DAR ES SALAAM, TANZANIA vs. ACIT, INTERNATIONAL TAXATION, RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed, for statical purpose

ITA 187/RJT/2024[2015-16]Status: DisposedITAT Rajkot05 Jan 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Sumit Shingala, Ld. A.RFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)

Section 147Section 148Section 148ASection 69A

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN

M.P. VEERACHANDRA CHETTIYAR,KADAVANTHARA vs. ITO,WARD-1(5), RANGE-1, NON CORPORATE WARD-1(50, KOCHI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 557/COCH/2024[2014-15]Status: DisposedITAT Cochin27 Jan 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2014-15

For Respondent: Smt. Divya Ravindran

Section 56(2)(vii)

Sultan gold International V. State of Kerala 2012 (2) KLT 158 to point out that when the concept of tax liability under Section 6(2) is only the net tax payable, it goes without saying that in all type of assessments the tax payable is the net tax on sales ... turnover after granting rebate of the tax payable under Section 6(2)on the purchases. He further pointed out that the Revenue and the dealer before are bound by the interprets Judgement in Supreme Food Industries Vs. State of Kerala 2012. 47 VST, 487 on the same issue relating

M/S SAHARA STATES,BHOPAL vs. THE DCIT 1(1), BHOPAL

In the result, both appeals of the assessee are allowed for statistical purposes

ITA 22/IND/2012[2008-09]Status: DisposedITAT Indore27 Sept 2024AY 2008-09

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

Section 143(3)Section 801B(10)Section 80I

necessary to save a right expressly in order to keep it alive after the repeal of the old Act of 1922. Section 6(2) saves accrued rights unless they are taken away by the repealing statute. We do not find any such taking away of the rights by Section

M/S SAHARA STATES,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, both appeals of the assessee are allowed for statistical purposes

ITA 271/IND/2011[2007-08]Status: DisposedITAT Indore27 Sept 2024AY 2007-08

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

Section 143(3)Section 801B(10)Section 80I

necessary to save a right expressly in order to keep it alive after the repeal of the old Act of 1922. Section 6(2) saves accrued rights unless they are taken away by the repealing statute. We do not find any such taking away of the rights by Section

INCOMETAX OFFICER, EXEMPTION- WARD-2, CHENNAI., CHENNAI vs. TAMIL NADU ADVOCATES WELFARE FUND, CHENNAI

In the result, appeals filed by the revenue for assessment years 2013-14 and 2014-15 are dismissed

ITA 700/CHNY/2024[2014-15]Status: DisposedITAT Chennai24 Jul 2024AY 2014-15

Bench: Shri Manu Kumar Giri, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 699 & 700/Chny/2024 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Income Tax Officer Tamilnadu Advocate Welfare V. (Exemptions), Fund, High Court Campus, Ward-3, High Court, Chennai. Chennai – 600 104. [Pan: Aaatt-6317-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. D. Hema Bhupal, Jcit : Shri. M.K. Rangaswamy, Ca ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 04.07.2024 घोषणा क" तारीख/Date Of Pronouncement : 24.07.2024 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. D. Hema Bhupal, JCIT

Section 11Section 13(8)Section 143(2)Section 143(3)Section 2Section 2(15)Section 6(2)

आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी मनु कुमार िग"र

INCOMETAX OFFICER, CHENNAI vs. TAMIL NADU ADVOCATE WELFARE FUND, CHENNAI

In the result, appeals filed by the revenue for assessment years 2013-14 and 2014-15 are dismissed

ITA 699/CHNY/2024[2013-14]Status: DisposedITAT Chennai24 Jul 2024AY 2013-14

Bench: Shri Manu Kumar Giri, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 699 & 700/Chny/2024 िनधा"रण वष" / Assessment Years: 2013-14 & 2014-15 Income Tax Officer Tamilnadu Advocate Welfare V. (Exemptions), Fund, High Court Campus, Ward-3, High Court, Chennai. Chennai – 600 104. [Pan: Aaatt-6317-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. D. Hema Bhupal, Jcit : Shri. M.K. Rangaswamy, Ca ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 04.07.2024 घोषणा क" तारीख/Date Of Pronouncement : 24.07.2024 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. D. Hema Bhupal, JCIT

Section 11Section 13(8)Section 143(2)Section 143(3)Section 2Section 2(15)Section 6(2)

आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी मनु कुमार िग"र

SHRI SUBASH CHANDER GUPTA & SONS,JAMMU vs. PRINCIPAL COMMISSINER OF INCOME TAX , SRINAGAR

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

ITA 37/ASR/2021[2015-16]Status: DisposedITAT Amritsar13 Sept 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Vinamar Gupta, CAFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR

Section 164Section 263

rules for variation of the conditions attached to the permit." • Kunwar Pal Singh vs State of U.P &Ors, (2007) 5 SCC 85 "……….16. Section 6(2), on a plain reading, deals with the various modesof publication and they are: (a) publication in the Official Gazette, (b) publication in two daily

“Section 6(2)”