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8 results for “house property”+ Section 17(5)(d)clear

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Key Topics

Section 1256Section 19(4)2Addition to Income2

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

17. Proper officer can therefore reject the declared transactional value based on ―certain reasons‖ to doubt the truth or accuracy of the declared value in which event the proper officer is entitled to make assessment as per Rules 4 to 9 of the 2007 Rules. What is meant by the expression ―grounds for doubting the truth or accuracy

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

ITA/9/2024HC Orissa15 Apr 2024

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

For Appellant: Mr. Ajit Kumar, Sr. AdvocateFor Respondent: Mr. Prashant Vidyarthy, Sr. Panel Counsel
Section 164Section 42

17 lacs, and subsequently opened a Capital Gain account showing sale proceeds to be Rs. 20.20 lacs. Investigation also revealed that attached immovable properties namely (i) 1A, 1st Floor, Sugam Hemant Apartment, 75 Bondel Road, Kolkata-700019 purchased through registered sale deed 9786 dated 31.08.2009 area 1569 Sq. Ft. total consideration amount with stamp duty and registration

PR.COMMISSIONER OF INCOME TAX,BHUBANESWAR vs. M/S.UTKAL ALUMINA INTERNATIONAL LTD.

ITA/10/2017HC Orissa04 Dec 2019

Bench: MR. JUSTICE K. S. JHAVERI (CJ),MR. JUSTICE K.R.MOHAPATRA

D-203, Jhilmil Tahirpur Residential Scheme DW-2 6. Regarding carrying the mentioned development works in the construction of the building. DW-2 7. Ration card of the Plaintiff DW-2 8. Ration card of the Defendant DW-2 Signed By:SAVITA PASRICHA Signing Date:09.01.2026 16:51:13 Signature Not Verified RFA (OS) 05/2017 and connected matters Page 17

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

House of Lords in the case of Anisminic Ltd, v. Foreign Compensation Commission, reported at 1969(1) ER 208 and the 6 decision of the Hon’ble Supreme Court in the case of Union of India v. Tarachand Gupta & Bros, reported at (1971) 1 SCC 486 (para 21). 6. The second point urged by learned counsel for the appellants

PRINCIPAL COMMISSIONER OF INCOME TAX-2 vs. GAUYA SANTARE

In the result, this Appeal Suit is dismissed

ITA/2/2018HC Orissa23 Dec 2019

Bench: The Madurai Bench Of Madras High Court Reserved On : 13.11.2025 Pronounced On : 12.02.2026 Coram The Honourable Mr.Justice P.Vadamalai A.S(Md)No.2 Of 2018 K.V.R.Kannan, S/O.K.V.Raju Thevar, 1, Raj Bhavan, K.V.R.Garden, Via Samayalkudi Mariamman Koil, Theni Main Road, Madurai – 625 016. ...Appellant/Plaintiff Vs. G.Ramachandran (Died) Saradha, W/O.Muthuraman, Back Side To K.V.R.Garden, Kochadai, Madurai – 625 016. ...Respondent/Defendant

For Respondent: Mr.V..Ramakrishnan
Section 96

Section 16(c) of the Specific Relief Act. So, the suit is liable to be dismissed. 5.The trial Court framed the following issues upon the pleadings of both parties. (1)Whether the plaintiff could not mobilize funds and not taking any steps to purchase the property as per the agreement, dated 09.03.2006? (2)Whether the plaintiff is entitled

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

ITA/5/2012HC Orissa10 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

D) by LRs & Ors. v. Union of India & Anr3 and Delhi Development Authority v Rajendra Singh & Ors.4 to submit that there should be no discrimination between landowners when land is of similar nature. 18.3.1 It is contended that the acquired land is half a kilometre away from Maharani Bagh and village Jasola is about one kilometre away from village Kilokari

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.

ITA/40/2007HC Orissa07 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

D) by LRs & Ors. v. Union of India & Anr3 and Delhi Development Authority v Rajendra Singh & Ors.4 to submit that there should be no discrimination between landowners when land is of similar nature. 18.3.1 It is contended that the acquired land is half a kilometre away from Maharani Bagh and village Jasola is about one kilometre away from village Kilokari

PRINCIPAL COMMISSIONER OF INCOME TAX 1,BHUBANESWAR vs. BOUDH CO OPERATIVE CENTRAL BANK LTD.,BOUDH

ITA/104/2018HC Orissa06 Apr 2022

Bench: The Hon'Ble Mr Justice Hanchate Sanjeevkumar Rev.Pet Family Court No. 104 Of 2018 C/W Rev.Pet Family Court No. 134 Of 2017 Rev.Pet Family Court No. 131 Of 2019

Section 125Section 19Section 19(4)Section 9

d) Section 125 of the Cr.P.C. Chapter IX of Code of Criminal Procedure, 1973 provides for maintenance of wife, children and parents in a summary proceeding. Maintenance under Section 125 of the Cr.P.C. may be claimed by a person irrespective of the religious community to which they belong. The purpose and object of Section 125 Cr.P.C. is to provide immediate