THE COMMISSIONER OF INCOME TAX vs. SMT. SUNITA TONY

In the result, all the appeals which are filed by

Bench: B.MANOHAR,VINEET SARAN

SECTION 173(1) OF MV ACT AGAINST THE JUDGMENT AND AWARD DATED:3.9.2013 PASSED IN MVC NO.3836/2011 ON THE FILE OF THE II ADDITIONAL SMALL CAUSES JUDGE AND XXVIII ACMM, MACT, BANGALORE AWARDING COMPENSATION OF RS.11,11,000/- WITH INTEREST AT 6% P.A. FROM THE DATE OF PETITION TILL THE DATE OF DEPOSIT. THESE APPEALS COMING ON FOR ORDERS THIS

M/S ANS CONSTRUCTIONS LTD vs. DEPUTY COMMISSIONER OF COMMERCIAL

Bench: The Hon’Ble Mrs.Justice S.Sujatha

reassessment orders as well as the - 7 - demand notices dated 17.05.2016 and 18.05.2016 relating to the assessment years 2012-13 and 2013-14 respectively. Though the petitioner has sought for a direction to the respondent to allow the deduction of sub-contractor for the assessment year in question, the same is not pressed. Accordingly, the said prayer is dismissed

PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. SHRI. CHERIAN ABRAHAM

In the result, the appeal stands dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment proceedings, held that mere omission to mention Section 143 (2) of the Act equally in any one of the notices so issued is held to be not fatal and would not invalidate the assessment order. In that context, it has been held that the Court is not prepared to think that there was absence of notice under Section

PR COMMISSIONER OF vs. M/S QUANTECH GLOBAL SERVICES LTD

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

1)of the Act. The amalgamation of the two companies was effected under the order of the High Court in proceedings under Section 391 read with Section 394 of the Companies Act. The Saraswati Industrial Syndicate, the trans free Company was a subsidiary of the Indian Sugar Company, namely, the transferor Company. Under the scheme of amalgamation the Indian Sugar