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3 results for “condonation of delay”+ Section 34(1)clear

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Chennai855Delhi743Mumbai694Kolkata375Pune328Surat263Bangalore239Ahmedabad214Hyderabad206Jaipur178Indore175Karnataka147Nagpur134Chandigarh128Amritsar119Raipur117Cochin96Panaji95Visakhapatnam87Lucknow74Cuttack57Jodhpur46Calcutta41Rajkot38SC29Patna26Varanasi20Guwahati20Allahabad17Telangana17Jabalpur10Dehradun9Rajasthan6Agra5Andhra Pradesh3Orissa3Ranchi1Kerala1Himachal Pradesh1A.K. SIKRI N.V. RAMANA1

PRINCIPAL COMNR. OF INCOME TAX, SAMBALPUR RANGE vs. M/S. TATA SPONGE IRON LTD.

ITA/96/2022HC Orissa17 Aug 2023

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

1) to Rule 3 is not applicable and transaction value is determined in terms of Rules 4 to 9 of the 2007 Rules. 16.6. The proper officer can raise doubts as to the truth or accuracy Digitally Signed By:KAMLESH KUMAR Signing Date:27.11.2024 18:20:25 Signature Not Verified CUSAA 26/2022 & connected matters Page

NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX

ITA/8/2005HC Orissa17 Nov 2021

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

Section 143(1)(a)

34 ITA No.6 of 2005 & other connected matters 55. It is true that in exercise of powers of revoking or cancelling the permission is akin to and partakes of a quasi-judicial complexion and that in exercising of the former power the authority must bring to bear an unbiased mind, consider impartially the objections raised by the aggrieved party

PRINCIPAL COMMNR. OF INCOME TAX, SAMBALPUR vs. BINAY KUMAR JINDAL, HUF

Accordingly, this appeal fails and is dismissed

ITA/7/2023HC Orissa02 Mar 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 174Section 189

34 12. The following words of Lord Denning in the matter of applying precedents have become locus classicus: (Abdul Kayoom v. CIT, AIR 1962 SC 680, p. 688, para 19) "19… Each case depends on its own facts and a close similarity between one case and another is not enough because even a single significant detail may alter the entire