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9 results for “house property”+ Section 3clear

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Key Topics

Section 1257Section 19(4)2Addition to Income2

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

Section 174 of the KMC Act as it stood before its amendment which would be the provision applicable in the facts of this case. The relevant portion of the unamended provision reads as follows:- “174. Determination of annual valuation._ (1) Notwithstanding anything contained in the West Bengal Premises Tenancy Act, 1956 (West

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

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 50 of 137 of the declared value

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

House Building Society, whereas the Plaintiff has in his name only one property i.e. the Suit property, thereby rendering the plea of family settlement improbable. 18.9 Moreover, even prior to the setting up of M/s Tara Rubber Industries vide Partnership Deed dated 01.04.1964 [Ex. DW-1/1], the Plaintiff was having his sole proprietorship and even after that

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

RAKESH MODI vs. DY.COMMNR. OF INCOME TAX

ITA/22/2019HC Orissa31 Jan 2023

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

Section 125

3. On the point of income, it is the case of the petitioner that her husband was earning a monthly salary of Rs. 70,000/- from his employment in a public sector undertaking, he has income from house rent and other properties. According to Patna High Court CR. REV. No.22 of 2019 dt.22-12-2023 3/18 the petitioner, her husband

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

3 total value including stamp duty and registration Rs. 70,575/- were purchased by Dr. Pradeep Kumar in his own name and in the name of Nand Lal HUF (Karta Rajendra Kumar), in the name of his brother Rajendra Kumar and Shyamal Chakraborty (present appellant) from the proceeds of crime which source of acquisition is not substantiated by them

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

section 125 of Cr.P.C. for maintenance and that is dismissed. For the above stated reasons, the reasons assigned by the Family Court dismissing the petition are set aside. Thus the petitioner being wife of the respondent and is a destitute wife is entitled for maintenance and quantified as follows. - 43 - NC: 2024:KHC:14466 RPFC

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

3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated differently from the adjacent land of posh colonies such

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

3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated differently from the adjacent land of posh colonies such