VASUDEV ADIGAS FAST FOODS PVT. LTD. vs. CENTRAL BOARD OF DIRECT TAXES

In the result, the petition is allowed

Bench: The Hon’Ble Mr. Justice Alok Aradhe

Section 119(2)(b) of the Act has to be construed liberally. It is further submitted that while dealing with an application for condonation of delay, Central Board of Direct Taxes could not have examined the merits of the 6 claim of the petitioner. Learned counsel for the petitioner has also invited the attention of this Court to paragraph

MRS. PREMALATHA PAGARIA vs. INCOME TAX OFFICER

In the result, order dated 23

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

condoning the delay in filing the appeal 4 before the learned Commissioner of Income-tax (Appeals) on the facts and circumstances of the case. 26. Whether the Tribunal was justified in law in not appreciating that the Assessing officer ought to have treated the return as defective and should have called upon the Assessee to rectify the return of income

THE CENTRAL BOARD OF TRUSTEES vs. MR. GOPAL S HEBBALLI

Appeals are dismissed as not

Bench: The Hon’Ble Mr.Justice K. Natarajan Criminal Appeal No.100124/2022 C/W Criminal Appeal Nos. 100123/2022, 100125/2022, 100126/2022, 100127/2022, 100130/2022, 100131/2022, 100132/2022, 100133/2022, 100134/2022, 100135/2022, 100136/2022, 100137/2022, 100138/2022, 100139/2022, 100140/2022, 100141/2022, 100142/2022, 100143/2022, 100144/2022, 100145/2022, 100172/2022, 100173/2022, 100026/2022, 100077/2022, 100078/2022, 100079/2022, 100080/2022, 100081/2022, 100082/2022, 100083/2022, 100084/2022, 100085/2022, 100086/2022, 100090/2022, 100091/2022, 100092/2022, 100093/2022, 100094/2022, 100095/2022, 100114/2022

44 This being not a case of acquittal, granting of leave also does not arise.” In another case, the High Court of Allahabad in the case of Alim and Ors. V. Taufiq and Anr. Reported in 1982 Crl.L.J. 1264 has held as under: “ Section 378 Cr.P.C. deals with appeals in cases of acquittals. It does not come into play against

SARVODAYA EDUCATION TRUST vs. THE UNION OF INDIA

Bench: The Hon'Ble Mr. Justice Ashok B. Hinchigeri

44 emanated from U.N.E.S.C.O. and I.L.O., are accepted by the Special Intergovernmental Conference on 5.10.1966. The recommendation is for taking the social security measures to protect the interests of the teachers. Payment of gratuity is one such measure recommended by International Organizations and incorporated in our domestic/municipal law. On the grounds that the educational institutions have not collected the amounts

THE PR.COMMISSIONER OF INCOME-TAX, vs. M/S CAE SIMULATION TECHNOLOGIES PVT LTD

Appeals are dismissed and

Bench: S.SUJATHA,VINEET KOTHARI

44 Section 140A of the IT Act applies only where the liability has attained finality. This is clarified by the Department itself. The Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, issued certain clarifications by circular No.F 149/145/98/DPL, dated 3.9.1998, under Section 96 of the Finance (No.2) Act, 1998. The said Section 96 enables

THE STATE OF KARNATAKA vs. M/S. WS RETAIL SERVICES PRIVATE LIMITED

Appeals are dismissed and

Bench: ABHAY SHREENIWAS OKA (CJ),S SUNIL DUTT YADAV

44 Section 140A of the IT Act applies only where the liability has attained finality. This is clarified by the Department itself. The Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, issued certain clarifications by circular No.F 149/145/98/DPL, dated 3.9.1998, under Section 96 of the Finance (No.2) Act, 1998. The said Section 96 enables

M/S HUBLI ELECTRICITY SUPPLY CO. vs. THE DEPUTY COMMISSIONER

In the result, the appeals are disposed of as

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

44,983 12) Rebate from power generators Rs.4,45,21,271 -------------------- Total Rs.15,53,99,921 ------------------- 5. The appellant’s case was selected for scrutiny, subsequently, an assessment order was passed under Section 143(3) of the Act by the assessing officer accepting the returned income declared by the appellant. Thereafter, the revisional authority invoking the provisions under Section

M/S PRAKASH BUS CORPORATION PVT LTD vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

44 4. TDS RECONCILIATION ANALYSIS AND CORRECTION ENABLING SYSTEM TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI, GHAZIABAD, UP-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE FINANCE ACT N0.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

44 4. TDS RECONCILIATION ANALYSIS AND CORRECTION ENABLING SYSTEM TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI, GHAZIABAD, UP-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE FINANCE ACT N0.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME

M/S. K K BROTHERS vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

44 4. TDS RECONCILIATION ANALYSIS AND CORRECTION ENABLING SYSTEM TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI, GHAZIABAD, UP-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE FINANCE ACT N0.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME

SREE C B EDUCATIONAL AND CULTURAL TRUST vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

44 4. TDS RECONCILIATION ANALYSIS AND CORRECTION ENABLING SYSTEM TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI, GHAZIABAD, UP-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE FINANCE ACT N0.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

44 4. TDS RECONCILIATION ANALYSIS AND CORRECTION ENABLING SYSTEM TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI, GHAZIABAD, UP-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE FINANCE ACT N0.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

44 4. TDS RECONCILIATION ANALYSIS AND CORRECTION ENABLING SYSTEM TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI, GHAZIABAD, UP-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE FINANCE ACT N0.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

44 4. TDS RECONCILIATION ANALYSIS AND CORRECTION ENABLING SYSTEM TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI, GHAZIABAD, UP-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE FINANCE ACT N0.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

44 4. TDS RECONCILIATION ANALYSIS AND CORRECTION ENABLING SYSTEM TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI, GHAZIABAD, UP-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE FINANCE ACT N0.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME

M/S. LAKSHMINIRMAN BANGALORE PVT.LTD vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

44 4. TDS RECONCILIATION ANALYSIS AND CORRECTION ENABLING SYSTEM TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI, GHAZIABAD, UP-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE FINANCE ACT N0.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

44 4. TDS RECONCILIATION ANALYSIS AND CORRECTION ENABLING SYSTEM TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI, GHAZIABAD, UP-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE FINANCE ACT N0.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME

M/S PRODIGY TECHNOVATIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

44 4. TDS RECONCILIATION ANALYSIS AND CORRECTION ENABLING SYSTEM TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI, GHAZIABAD, UP-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE FINANCE ACT N0.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME