THE COMMISSIONER OF WEALTH TAX vs. MRS ASHA LATHA

Bench: RAVI MALIMATH,N.KUMAR

Section 268A of the Income Tax Act. Therefore, this review petition is dismissed. In that view of the matter, we do not see any justification to condone the delay

THE COMMISSIONER OF INCOME TAX, vs. SMT. B. SUMANGALADEVI,

Appeal is allowed

Bench: K.BHAKTHAVATSALA,B.SREENIVASE GOWDA

delay in filing the appeal was condoned and the appeal was admitted. 6. We have heard the learned counsels for the parties in this appeal. 7. Learned counsel for the Revenue reiterated the grounds as urged in the memorandum of appeal. He also 7 ITA No.5049/2010 submits that the Commissioner of Income Tax (Appeals) though held that the assessee

THE COMMISSIONER OF INCOME TAX vs. SHRI SATISH CHANDRA

Bench: S.SUJATHA,VINEET KOTHARI

268A – Instruction No.3 of 2011, dated 9-2-2011. The view adopted by the Delhi High Court making the circular applicable to pending matters came up before a three- Judges Bench of this Court in SLP (C) No.CC 13694 of 2011 titled CIT v. Surya Herbal Ltd. when the following order was passed on August 29, 2011: “Delay condoned. Liberty

COMMISSIONER OF INCOME TAX-III vs. M/S UNITED RACING & BLOODSTOCK,

Bench: S.SUJATHA,VINEET KOTHARI

268A – Instruction No.3 of 2011, dated 9-2-2011. The view adopted by the Delhi High Court making the circular applicable to pending matters came up before a three- Judges Bench of this Court in SLP (C) No.CC 13694 of 2011 titled CIT v. Surya Herbal Ltd. when the following order was passed on August 29, 2011: “Delay condoned. Liberty

THE COMMISSIONER OF INCOME TAX vs. M/S MOOLA TECHNOLOGIES PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

268A – Instruction No.3 of 2011, dated 9-2-2011. The view adopted by the Delhi High Court making the circular applicable to pending matters came up before a three- Judges Bench of this Court in SLP (C) No.CC 13694 of 2011 titled CIT v. Surya Herbal Ltd. when the following order was passed on August 29, 2011: “Delay condoned. Liberty

THE COMMISSIONER OF INCOME TAX vs. SRI ANIL KABRA

Bench: S.SUJATHA,VINEET KOTHARI

268A – Instruction No.3 of 2011, dated 9-2-2011. The view adopted by the Delhi High Court making the circular applicable to pending matters came up before a three- Judges Bench of this Court in SLP (C) No.CC 13694 of 2011 titled CIT v. Surya Herbal Ltd. when the following order was passed on August 29, 2011: “Delay condoned. Date

THE COMMISSIONER OF INCOME TAX vs. M/S LUWA INDIA PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

268A – Instruction No.3 of 2011, dated 9-2-2011. The view adopted by the Delhi High Court making the circular applicable to pending matters came up before a three- Judges Bench of this Court in SLP (C) No.CC 13694 of 2011 titled CIT v. Surya Herbal Ltd. when the following order was passed on August 29, 2011: “Delay condoned. Date

THE COMMISSIONER OF INCOME TAX vs. SHRI MAHENDRA KUMAR BOHRA

Bench: S.SUJATHA,VINEET KOTHARI

Delay condoned. Liberty is given to the Department to move the High Court pointing out that the Circular dated February 9, 2011 should not be applied ipso facto, particularly, when the matter has a cascading effect. There are cases under the Income-tax Act, 1961 in which a common principle may be involved in subsequent group of matters

THE COMMISSIONER OF INCOME TAX vs. M/S GEMINI DISTILLERIES

Bench: S.SUJATHA,VINEET KOTHARI

Delay condoned. Liberty is given to the Department to move the High Court pointing out that the Circular dated February 9, 2011 should not be applied ipso facto, particularly, when the matter has a cascading effect. There are cases under the Income-tax Act, 1961 in which a common principle may be involved in subsequent group of matters

THE COMMISSIONER OF INCOME TAX vs. M/S ICE NETWORK (P) LTD

Bench: S.SUJATHA,VINEET KOTHARI

268A – Instruction No.3 of 2011, dated 9-2-2011. The view adopted by the Delhi High Court making the circular applicable to pending matters came up before a three- Judges Bench of this Court in SLP (C) No.CC 13694 of 2011 titled CIT v. Surya Herbal Ltd. when the following order was passed on August 29, 2011: “Delay condoned. Date

THE COMMISSIONER OF INCOME TAX vs. M/S MONUMENTAL MEMORIALS

Bench: S.SUJATHA,VINEET KOTHARI

268A – Instruction No.3 of 2011, dated 9-2-2011. The view adopted by the Delhi High Court making the circular applicable to pending matters came up before a three- Judges Bench of this Court in SLP (C) No.CC 13694 of 2011 titled CIT v. Surya Herbal Ltd. when the following order was passed on August 29, 2011: “Delay condoned. Date

COMMISSIONER OF INCOME TAX vs. M/S POLYFLEX (INDIA) PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

268A – Instruction No.3 of 2011, dated 9-2-2011. The view adopted by the Delhi High Court making the circular applicable to pending matters came up before a three- Judges Bench of this Court in SLP (C) No.CC 13694 of 2011 titled CIT v. Surya Herbal Ltd. when the following order was passed on August 29, 2011: “Delay condoned. Date

THE COMMISSIONER OF INCOME TAX vs. SRI M JAGADEESH KUMAR

Bench: S.SUJATHA,VINEET KOTHARI

268A – Instruction No.3 of 2011, dated 9-2-2011. The view adopted by the Delhi High Court making the circular applicable to pending matters came up before a three- Judges Bench of this Court in SLP (C) No.CC 13694 of 2011 titled CIT v. Surya Herbal Ltd. when the following order was passed on August 29, 2011: “Delay condoned. Date

COMMISSIONER OF INCOME TAX vs. M/S POLYFLEX (INDIA) PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

268A – Instruction No.3 of 2011, dated 9-2-2011. The view adopted by the Delhi High Court making the circular applicable to pending matters came up before a three- Judges Bench of this Court in SLP (C) No.CC 13694 of 2011 titled CIT v. Surya Herbal Ltd. when the following order was passed on August 29, 2011: “Delay condoned. Date

THE COMMISSIONER OF INCOME TAX vs. SHRI MADANLAL SOLANKI

Bench: S.SUJATHA,VINEET KOTHARI

268A – Instruction No.3 of 2011, dated 9-2-2011. The view adopted by the Delhi High Court making the circular applicable to pending matters came up before a three- Judges Bench of this Court in SLP (C) No.CC 13694 of 2011 titled CIT v. Surya Herbal Ltd. when the following order was passed on August 29, 2011: “Delay condoned. Date

THE COMMISSIONER OF INCOME TAX vs. SRI K GOPAL

Bench: S.SUJATHA,VINEET KOTHARI

268A – Instruction No.3 of 2011, dated 9-2-2011. The view adopted by the Delhi High Court making the circular applicable to pending matters came up before a three- Judges Bench of this Court in SLP (C) No.CC 13694 of 2011 titled CIT v. Surya Herbal Ltd. when the following order was passed on August 29, 2011: “Delay condoned. Date

THE COMMISSIONER OF INCOME TAX vs. SHRI RAKESH KUMAR BOHRA

Bench: S.SUJATHA,VINEET KOTHARI

268A – Instruction No.3 of 2011, dated 9-2-2011. The view adopted by the Delhi High Court making the circular applicable to pending matters came up before a three- Judges Bench of this Court in SLP (C) No.CC 13694 of 2011 titled CIT v. Surya Herbal Ltd. when the following order was passed on August 29, 2011: “Delay condoned. Date

THE COMMISSIONER OF INCOME TAX vs. M/S GANGAGEN BIOTECHNOLOGIES P LTD

Bench: S.SUJATHA,VINEET KOTHARI

268A – Instruction No.3 of 2011, dated 9-2-2011. The view adopted by the Delhi High Court making the circular applicable to pending matters came up before a three- Judges Bench of this Court in SLP (C) No.CC 13694 of 2011 titled CIT v. Surya Herbal Ltd. when the following order was passed on August 29, 2011: “Delay condoned. Date