BISWAJIT BEHERA vs. INCOME TAX OFFICER, WARD-4(2), BBSR

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

36 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 593/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-02 .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmol Jagga, Adv. versus M/S MDLR HOTELS PVT LTD .....Respondent Through: Mr. Gautam Jain, Mr. Shaantanu Jain

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

Accordingly, this appeal fails and is dismissed

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

iv) Goan Real Estate v. UOI, reported at (2010) 5 SCC 388, paragraphs 31. 10. Learned Advocate, with reference to Section 174 of the KMC Act, submitted that the appellants did not indicate before the Hearing Officer what would be the “reasonable rent” that should be considered by the Hearing Officer. The appellants/assesses never disputed the quantum of rent

PRINCIPAL COMMISSIONER OF INCOME TAX-1,BHUBANESWAR vs. KUNTALA MOHAPATRA

Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE GOURISHANKAR SATAPATHY

Delay of 5 days in filing the appeals is condoned. Applications stand disposed of. ITA 1/2024, ITA 10/2024 and ITA 12/2024 1. The Principal Commissioner of Income Tax1 impugns the validity of the order dated 16 May 2023 passed by the Income Tax Appellate Tribunal2 and posits the following questions of law for our consideration:- “A. Whether on the facts