PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. PARBATI MOHAPATRA

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

Section 148, had recorded the following reasons for reopening: “M/s. Ganesh Ganga Investments Pvt. Ltd., PAN AAACG2710J A.Y. 2010-11 The assessee filed return of income for the A.Y. 2010- 11 on 04.02.2011 declaring loss of Rs.(-) 14,162/-.The return was processed u/s 143(1). Information was forwarded to this office through the Addl. CIT, Range-10, New Delhi

M/S.G.K.W.LTD vs. COMNR.OF INCOMETAX

The appeal is disposed of in the

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE CHITTARANJAN DASH

56? (b) Whether the Tribunal was justified in law in upholding the taxation of interest received amounting to Rs.1,02,02,714/- for the assessment year 1991-92? Page 2 of 4 (c) Whether on a true and proper interpretation of Section 35AB of the Act, commencement of manufacture is a condition for allowance of the deduction and the tribunal

ACIT, CIRCLE 1(2) vs. M/S. SERAJUDDIN AND CO.

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 26Th July, 2022 Appearance :- Mr. Soumen Bhattacharjee, Adv. … For Appellant Mr. S.M. Surana, Adv. Mr. Bhaskar Sengupta, Adv. Md. Afzal Ansari, Adv. … For Respondent

2 The revenue has raised the following substantial questions of law for consideration. (i) Whether on the facts and the circumstances of the case, disallowance of Rs.2,84,67,351/- claimed towards depreciation. The Learned Income Tax Appellate Tribunal has relied on the decision of the Hon’ble High Court in the case of Siliguri Regulated Market Committee

PURI HOTEL P.LTD vs. ADDL.COMNR.OF TAX

The appeal is disposed of in the above terms

Bench: The Tribunal?

2 of 5 produced by the appellant before the Tribunal? 3. On the same day in Misc. Case No. 35 of 2004, the following order was passed by this Court: “Heard Mr. G.Mishra, learned counsel for the appellant and Mr. A. Mohapatra, learned Standing Counsel for the Income Tax Department. This is an application for stay of the order dated