BISWAJIT BEHERA vs. INCOME TAX OFFICER, WARD-4(2), BBSR

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

reassessment in cases where search has been conducted. Thus, the legislature wanted the assessments/reassessments of search and seizure cases should be made with the prior approval of superior authorities which also means that the superior authorities should apply their minds on the material on the basis of which the officer is making the assessment and after due application of mind

NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

reassessment on the dictates of the higher authorities sitting at Delhi and Jabalpur. 71. Once having held that the reassessment started at the dictation of the higher authorities and thereafter, during reassessment process too continuous instructions were imparted and even the AO obtained instructions, therefore, the end result would be same as the bias would exist. Decision of reassessment, reassessment

PRINCIPAL COMMISSIONER OF INCOME TAX,BHUBANESWAR vs. INDUSTRIAL DEVELOPMENT CORPORATION OF ORISSA LTD.

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

D G M E N T Mr. R.Chandrashekar, Adv. for Appellant - Assessee Mr. Jeevan R. Neeralgi, Adv. for Respondents – Revenue The Assessee – Gopal S. Pandit, Proprietor - Pandit Developers, Mangalore, has filed this Appeal under Section 260-A of the Income Tax Act, 1961 ['Act' for short], raising the purported substantial questions of law arising from the Order of learned Income

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

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.

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

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

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

D E R % 28.02.2025 1. The Principal Commissioner of Income Tax1 seeks to impugn the order of the Income Tax Appellate Tribunal2 dated 07 November 2019. We had, after hearing learned counsels for the respective parties, admitted this appeal by our order dated 30 January 2024 on the following questions of law:- “(a) Whether examination and analysis of information received

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. PARBATI MOHAPATRA

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

D E R % 28.02.2025 1. The Principal Commissioner of Income Tax1 seeks to impugn the order of the Income Tax Appellate Tribunal2 dated 07 November 2019. We had, after hearing learned counsels for the respective parties, admitted this appeal by our order dated 30 January 2024 on the following questions of law:- “(a) Whether examination and analysis of information received

PRINCIPAL COMMR OF INCOME TAX, SAMBALPUR vs. M/S SHREE METALIKS LIMITED, KEONJHAR

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

REASSESSMENT ORDER DATED 30.01.2010 PASSED BY THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, BENGALURU, FOR THE TAX PERIOD OF APRIL-06 TO MARCH -07, APRIL -07 TO MARCH -08, APRIL-08 TO MARCH-09 AND APRIL-09 TO JUNE-09. THIS STRP HAVING BEEN HEARD AND RESERVED FOR ORDER, THIS DAY, KRISHNA S. DIXIT.J., PRONOUNCED THE FOLLOWING: CORAM

KANAK BHANJ DEO vs. INCOME TAX OFFICER,BBSR

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO

1. This writ petition questions the validity of the order passed under Section 148A(d) of the Income Tax Act, 1961 [“Act”] as well as the consequential notice issued under Section 148 of the Act dated 27 April 2022. One of the principal grounds of challenge was a failure on the part of the respondents to have complied with

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

d) for issuance of a Writ of Certiorari to quash the said notices as also the consequential penalty notices. The notice/order impugned in the writ petition was challenged mainly on the ground of violation of principles of natural justice, arbitrary, erroneous, illegal, invalid and perverse and, consequently, without jurisdiction. Various facts were set out in the writ petition to substantiate

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

D) "The matter cannot, of course, be settled merely by treating the ipsissimavertra of Willes, J as though they were part of an Act of Parliament and applying the rules of interpretation appropriate thereto. This is not to detract from the great weight to be given to the language actually used by that most distinguished judge." 10. In Home Office