COMNR.OF INCOME TAX vs. ORISSA STEVEDORS LTD

The appeal stands dismissed as withdrawn with liberty to the appellant to restore the appeal in the

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 20Th February, 2023 Appearance : Mr. Sukumar Bhattacharya, Adv. Mr. Dipendra Nath Chunder, Adv. … For Appellant Mr. Om Narain Rai, Adv. Mr. Anurag Roy, Adv. … For Respondent The Court : This Matter Is Appearing In The Supplementary List Today. This Appeal Filed By The Assessee Under Section 260A Of The Income Tax, 1961 (The Act) Is Directed Against The Order Dated 1St May, 2009 Passed By The Income Tax Appellate Tribunal, “B” Bench, Kolkata (Tribunal) In Ita No. 355/Kol/2009 For The Assessment Year 2005-06. The Appeal Was Admitted On 13Th February, 2012 On The Following Substantial Questions Of Law :-

section 30 to 36 of the Income Tax Act, and as such the assessee is entitled to get benefit of deduction u/s. 37 of the Income Tax Act, 1961 ? ii) Whether the Learned Appellate Tribunal erred in law in not holding that merely on the basis of the return of notices issued u/s. 133(6) of the Act 1961 after

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

37 The returns would also help the authorities to correctly, to the extent possible, revise the annual valuation of the concerned property. 39. It is not inconceivable that an unscrupulous assessee deliberately fails to file returns as contemplated in Section 182 of the KMC Act only with the fraudulent motive of not informing the KMC authorities of the changed status

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

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

delay of 103 days in re-filing the appeal is condoned. The application shall stand disposed of. ITA 593/2023, ITA 635/2023, ITA 636/2023, ITA 638/2023, ITA 639/2023, ITA 640/2023, ITA 641/2023, ITA 642/2023, ITA 643/2023, ITA 644/2023, ITA 645/2023, ITA 652/2023, ITA 653/2023, ITA 659/2023, ITA 2/2024, ITA 3/2024, ITA 14/2023 & ITA 21/2024 1. These set of appeals arise

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

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

37. The Supreme Court had also adverted to the procedure of provisional assessment as embodied in Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section

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

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

37 ITA No.6 of 2005 & other connected matters 43. The principal argument of the assessee is that all these orders were passed by the AO at the dictate of the superior authority whereas according to the Revenue, the DIT (Inv.) was just monitoring the investigation as the matter was under consideration before the Supreme Court. 44. The position