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9 results for “house property”+ Section 5(2)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

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 (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer

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

2) The annual value of any land which is not built upon shall be fixed at seven per cent of the estimated market value of the land.” 5. Mr. Banerjee submitted that every proposal of assessment must be on the basis of the fictional reasonable renting out value of the concerned premises and can be arrived at after consideration

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

2 of 2018 and the learned Special Judge took cognizance vide order dated 19.11.2018 against 6 accused persons namely Pradeep Kumar, Rajendra Kumar, Nand Lal HUF, Shyamal Chakrabarty, Dharmendra Kumar Dhiraj and Naresh Kumar Kejriwal. 5. After investigation, the provisional attachment order (PAO) No. 4/2018 dated 20.02.2018 was issued by the ED under Section 5(1) of the PMLA whereas

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

2. Copy of Birth Certificate of daughter of Ajay Sethi. DW-3 3. Copy of Health Card of the daughter of Mr. Ajay Sethi DW-3 4. Copy of ration card of Ajay Sethi DW-3 5. Copy of registration form of the daughter of Mr. Ajay Sethi DW-3 7. Copy of enrolment form of the daughter of Ajay

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

house property in Madurai town was rising fast and this must have induced the plaintiff to wake up after 2 ½ years and demand specific performance.” (2) 2011 5 Supreme 1 in the case of “Saradamani Kandappan /v/ S.Rajalakshmi & Ors.” the Hon’ble Supreme Court held in paragraph No.28 as follows: ''28.Till the issue is considered in an appropriate case

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

5) of Section 125 of the Code of Criminal Procedure for cancelling the order granting maintenance under Section 125 Cr.P.C.; And 4) The wife against whom decree of restitution of conjugal rights in the manner indicated in our first conclusion has been passed, will get the right to claim maintenance from the husband with effect from the date when

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

properties. According to Patna High Court CR. REV. No.22 of 2019 dt.22-12-2023 3/18 the petitioner, her husband has a monthly income of about Rs. 1,50,000/-. In the above background, the petitioner filed an application under Section 125 of the Code of Criminal Procedure (Cr.P.C.) in the learned Family Court for maintenance. 4. The Opposite Party No. 2 appeared

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

2 (2010) 5 SCC 747 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

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

2 (2010) 5 SCC 747 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