SHREE GURU NITHYANANDA SOUHARDA vs. PRL COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

9 AND: 1. Prl. Commissioner of Income Tax, Aayakar Bhavan, C.R. Building, N.G. Road, Attavara, Mangaluru – 575 001. 2. Dy. Commissioner of Income Tax, Centralized Processing Centre, Bengaluru – 560 500. 3. Income Tax Officer, Ward – 2, Aayakar Bhavan, Adi – Udupi Malpe Road, Udupi – 576 103. ... Respondents (By Sri. Jeevan R Neeralgi, Advocate a/w Sri. E.I.Sanmathi, Advocate) This Writ Petition

THOMBATHU MILK PRODUCERS vs. PRL COMMISIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

9 AND: 1. Prl. Commissioner of Income Tax, Aayakar Bhavan, C.R. Building, N.G. Road, Attavara, Mangaluru – 575 001. 2. Dy. Commissioner of Income Tax, Centralized Processing Centre, Bengaluru – 560 500. 3. Income Tax Officer, Ward – 2, Aayakar Bhavan, Adi – Udupi Malpe Road, Udupi – 576 103. ... Respondents (By Sri. Jeevan R Neeralgi, Advocate a/w Sri. E.I.Sanmathi, Advocate) This Writ Petition

BALKURU HALU UTHPADAKARA vs. PRL COMMISIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

9 AND: 1. Prl. Commissioner of Income Tax, Aayakar Bhavan, C.R. Building, N.G. Road, Attavara, Mangaluru – 575 001. 2. Dy. Commissioner of Income Tax, Centralized Processing Centre, Bengaluru – 560 500. 3. Income Tax Officer, Ward – 2, Aayakar Bhavan, Adi – Udupi Malpe Road, Udupi – 576 103. ... Respondents (By Sri. Jeevan R Neeralgi, Advocate a/w Sri. E.I.Sanmathi, Advocate) This Writ Petition

SASTHAVU HALU UTHPADAKARA MAHILA vs. PRL COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

9 AND: 1. Prl. Commissioner of Income Tax, Aayakar Bhavan, C.R. Building, N.G. Road, Attavara, Mangaluru – 575 001. 2. Dy. Commissioner of Income Tax, Centralized Processing Centre, Bengaluru – 560 500. 3. Income Tax Officer, Ward – 2, Aayakar Bhavan, Adi – Udupi Malpe Road, Udupi – 576 103. ... Respondents (By Sri. Jeevan R Neeralgi, Advocate a/w Sri. E.I.Sanmathi, Advocate) This Writ Petition

BIDKALKATTE MILK PRODUCERS ' vs. PRL. COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

9 AND: 1. Prl. Commissioner of Income Tax, Aayakar Bhavan, C.R. Building, N.G. Road, Attavara, Mangaluru – 575 001. 2. Dy. Commissioner of Income Tax, Centralized Processing Centre, Bengaluru – 560 500. 3. Income Tax Officer, Ward – 2, Aayakar Bhavan, Adi – Udupi Malpe Road, Udupi – 576 103. ... Respondents (By Sri. Jeevan R Neeralgi, Advocate a/w Sri. E.I.Sanmathi, Advocate) This Writ Petition

K M CREDIT SOUHARDA SAHAKARI LTD vs. PRL. COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

9 AND: 1. Prl. Commissioner of Income Tax, Aayakar Bhavan, C.R. Building, N.G. Road, Attavara, Mangaluru – 575 001. 2. Dy. Commissioner of Income Tax, Centralized Processing Centre, Bengaluru – 560 500. 3. Income Tax Officer, Ward – 2, Aayakar Bhavan, Adi – Udupi Malpe Road, Udupi – 576 103. ... Respondents (By Sri. Jeevan R Neeralgi, Advocate a/w Sri. E.I.Sanmathi, Advocate) This Writ Petition

KERADI MILK PRODUCERS WOMEN S vs. PRL COMMISIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

9 AND: 1. Prl. Commissioner of Income Tax, Aayakar Bhavan, C.R. Building, N.G. Road, Attavara, Mangaluru – 575 001. 2. Dy. Commissioner of Income Tax, Centralized Processing Centre, Bengaluru – 560 500. 3. Income Tax Officer, Ward – 2, Aayakar Bhavan, Adi – Udupi Malpe Road, Udupi – 576 103. ... Respondents (By Sri. Jeevan R Neeralgi, Advocate a/w Sri. E.I.Sanmathi, Advocate) This Writ Petition

M/S. THE KOLAR & CHICKBALLAPUR vs. THE ASST. COMMISSIONER

The appeal stands disposed of as indicated above

Bench: S.SUJATHA,RAVI V HOSMANI

9. Section 139(3) of the Act reads thus: “(3) If any person who has sustained a loss in any previous year under the head “Profits and gains of business or profession” or under the head “Capital gains” and claims that the loss or any part thereof should be carried forward under sub-section (1) of section

ARECANUT PROCESSING AND SALE CO-OPERATIVE SOCIETY vs. THE COMMISSIONER OF INCOME TAX

In the result, these petitions are allowed

Bench: Hon'Ble Mr. Justice Ram Mohan Reddy

139 in chapter XIV relating to procedure for assessment provides for filing return of income, also prescribes limitation. Section 119(2)(b) 5 reads thus: “if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorize [any income tax authority, not being a Commissioner

M/S SHARAVATHY CONDUCTORS vs. THE CHIEF COMMISSIONER OF

Bench: The Hon’Ble Dr.Justice Vineet Kothari W.P.No.28376/2017 (T-It) Between

condonation of delay in filing the revised return of income for the Assessment Year 1997-98 under Section 119(2)(b) of the Income Tax Act, 1962 (for short 'the Act'). Date of order 24.10.2017 W.P.No.28376/2017 M/s. Sharavathy Conductors Private Limited vs. The Chief Commissioner of Income Tax & Ors. 3/13 2. The operative portion of the impugned order dated

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income Tax V/s. Murli Agro Products Ltd., [ITA No.36/2009, D.D. 29.10.2010] has held thus: “9. What Section 153A contemplates is that, notwithstanding

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income Tax V/s. Murli Agro Products Ltd., [ITA No.36/2009, D.D. 29.10.2010] has held thus: “9. What Section 153A contemplates is that, notwithstanding

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income Tax V/s. Murli Agro Products Ltd., [ITA No.36/2009, D.D. 29.10.2010] has held thus: “9. What Section 153A contemplates is that, notwithstanding

PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income Tax V/s. Murli Agro Products Ltd., [ITA No.36/2009, D.D. 29.10.2010] has held thus: “9. What Section 153A contemplates is that, notwithstanding

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income Tax V/s. Murli Agro Products Ltd., [ITA No.36/2009, D.D. 29.10.2010] has held thus: “9. What Section 153A contemplates is that, notwithstanding

THE PR. COMMISIONER INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income Tax V/s. Murli Agro Products Ltd., [ITA No.36/2009, D.D. 29.10.2010] has held thus: “9. What Section 153A contemplates is that, notwithstanding

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income Tax V/s. Murli Agro Products Ltd., [ITA No.36/2009, D.D. 29.10.2010] has held thus: “9. What Section 153A contemplates is that, notwithstanding

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income Tax V/s. Murli Agro Products Ltd., [ITA No.36/2009, D.D. 29.10.2010] has held thus: “9. What Section 153A contemplates is that, notwithstanding