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8 results for “house property”+ Section 3(1)(b)clear

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Key Topics

Section 1257Section 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

1) to Rule 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

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

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

1 lakh per month. Alternatively, reliance is placed on the Delhi Rent Control Act, which permits a 10% increase every three years even for protected tenants, whereas no such restriction applies to the Suit property, which ought to have been Signed By:SAVITA PASRICHA Signing Date:09.01.2026 16:51:13 Signature Not Verified RFA (OS) 05/2017 and connected matters Page

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

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

B. Manja vs. Smt.Rajalaksmi, in RPFC No.110/2012 decided on 24.04.2014, has held that once Civil Court has found in a contesting proceedings on the basis of the evidence that the wife had no just or reasonable cause to withdraw her company from the husband, she cannot claim maintenance under section 125 of Cr.P.C. in spite of there is a decree

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