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

12. The following words of Lord Denning in the matter of applying precedents have become locus classicus: (Abdul Kayoom v. CIT, AIR 1962 SC 680, p. 688, para 19) "19… Each case depends on its own facts and a close similarity between one case and another is not enough because even a single significant detail may alter the entire aspect

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

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

2 , New Delhi vis- a - vis, each and every proposal made by the DCIT, Central Circle - 15 , New Delhi. 14. The issue which we have to decide is, can these approvals be treated as fulfilling the mandate of provisions of section 153 D of the Act vis - a- vis legislative intent of the said section in the statute. Section

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

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

reassess such income and AO should have the reason to believe and sub-section (2) of Section 148 provides that before issuing a notice for an intended assessment/reassessment under Section 147, the AO shall record his reason for doing so and in the case at hand reasons have been recorded the same should not have been interfered. (viii) Further reference

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

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

2. The learned Counsel for the Assessee has suggested the following four substantial questions of law in the Memorandum of Appeal filed by the Appellant. Date of Judgment 28-06-2018, ITA No.38/2017 Gopal S. Pandit Vs The Commissioner of Income Tax & another . 3/14 I. “Whether, on the facts and in the circumstances of the case, Appellate Tribunal was correct

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

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

2 of this section. Submitted to the Additional Commissioner of Income- tax, Range- 12, New Delhi for approval to issue notice under section 148 for the assessment year 1997-98, if approved." 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

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. PARBATI MOHAPATRA

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

2 of this section. Submitted to the Additional Commissioner of Income- tax, Range- 12, New Delhi for approval to issue notice under section 148 for the assessment year 1997-98, if approved." 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

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

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. INDIAN METALS AND FERRO ALLOYS SLTD.

The Appeal is dismissed

Bench: DR. JUSTICE S.K. PANIGRAHI,MR. JUSTICE GOURISHANKAR SATAPATHY

12. 1. This matter is taken up through hybrid arrangement. 2. Learned counsel for the parties are present. Judgment prepared in separate sheets is delivered and pronounced in open Court in the presence of learned counsel for the parties and the order is passed accordingly as follows:- 3. In the present case, the assessing officer has not relied

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

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.

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

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. HARSHAD RAI MEHTA

Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN

12, Neora, Tilda, Raipur (C.G.) ---Petitioner(s) Versus 1. Income Tax Officer Ward 1(2), Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District Raipur (C.G.) 2. Principal Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District Raipur (C.G.) --- Respondent