PRINCIPAL COMMNR. OF INCOME TAX, SAMBALPUR vs. BINAY KUMAR JINDAL, HUF

Accordingly, this appeal fails and is dismissed

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

29 27. We adopt the same procedure. The commissioner can only have the power to revise valuation within a reasonable period of time. In the case of Santosh kumar Shivgonda Patil and Ors. v. Balasaheb Tukaram Shevale and Ors. reported in (2009) 9 SCC 352 the Supreme Court computed reasonable time in the subject Act to be three years

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

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

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 as Maharani

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.

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

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 as Maharani

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. M/S. ROLAND EDUCATIONAL AND CHARITABLE TRUST

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

reassessment power could be said to be unjustified, we deem it apposite to allude to the following observations as appearing in Pr. Commissioner of Income Tax v. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. PARBATI MOHAPATRA

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

reassessment power could be said to be unjustified, we deem it apposite to allude to the following observations as appearing in Pr. Commissioner of Income Tax v. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from

BARUNEI ROLLER FLOUR MILL (P) LTD. vs. COMMISSIONER OF INCOME TAX (APPEALS) 1

In the result, the award of the maximum uniform rate for the

Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN

10 of 99 sister Smti. Evaniarlyne Giri Massar 22. Smti. Merilinda Kharbujon :::Cross Objector/Respondent No.29/ Claimant No. 30 23. Smti. Esther Syiem :::Cross Objector/Respondent No.30/ Claimant No. 31 24. Smti. Skerina Kharkongor :::Cross Objector/Respondent No. 31/ (deceased) Substituted by her Claimant No. 33 daughter Smti. Trasibon Kharkongor 25. Smti. Evangeline Sutnga :::Cross Objector/Respondent No.33/ Claimant No. 35 26. Smti. Stied

PRINCIPAL COMMISSIONER OF INCOME TAX-1, BBSR vs. M/S. POSCO INDIA PVT. LTD.

The appeal is allowed and the

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

reassessment proceedings cannot be commenced. The assessee once again requested the assessing officer not to take any adverse view without providing the adverse finding/material in support of the allegation in the reasons for reopening and without providing effective opportunity of rebuttal as the assessee had also sought for permission to cross-examine the concerned persons who are stated to have