COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

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

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.

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

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

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

17. Shri. Kyrshanbor Singh :::Cross Objector/Respondent No.23/ Donshiaw Claimant No. 24 18. Smti. Thenissinola Nengnong :::Cross Objector/Respondent No.25/ (deceased) Substituted by her Claimant No. 26 daughter Smti. Marvellous Carol Nengnong 19. Smti. Shontimai Sohsten :::Cross Objector/Respondent No.26/ (deceased) Substituted by Claimant No. 27 her daughter Smti. Meranisha Sten 20. Shri. Bresson Mukhim :::Cross Objector/Respondent No.27/ Claimant No. 28 21. Shri

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

Section 40(a)(ia), the Assessing Officer did not form a decision on the basis of any fresh or new material. Rather, the same material Digitally Signed Signed by: BHABAGRAHI JHANKAR Designation: Assistant Registrar-cum-Senior Secretary Reason: Authentication Location: ORISSA HIGH COURT, CUTTACK Date: 23-Apr-2024 17:11:20 Signature Not Verified Page 2 of 2 has been

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

17 “21. A perusal of various judgments, relied upon by the learned counsel for the parties, clearly shows that this Court has taken a consistent view regarding the determination of annual value of land or building for the purposes of determination of taxes under the Municipal Acts. On the basis of various Statutes relating to the determination of the annual

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

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

17:15:56 +0530 2 Bhiku Ram Jain Aged About 56 Years) R/o. Shop No. 5, Annapurna Complex, Near Telghani Over Bridge, Samta Colony, Raipur Tahsil District Raipur Chhattisgarh. ---Petitioner(s) Versus 1. Union Of India Secretary, Central Board Of Director Taxes North Block, New Delhi. 2. Chief Commissioner Of Income-Tax, Aaykar Bhawan, Civil Lines, Raipur Chhattisgarh