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

section shall be commenced after the lapse of three years from the date on which such sum becomes due.” The Issue of revising the annual valuation of a property and consequently the property tax payable thereon and the issue of recovery of such tax may be different. However, we need not delve into the said issue in the present judgment

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

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

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

KANAK BHANJ DEO vs. INCOME TAX OFFICER,BBSR

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

14 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 26/2024 & CM APPL. 66/2024 KOSI AVIATION LEASING LIMITED EARLIER KNOWN AS SKY AIRCRAFT INDIAN ONE LIMITED ..... Petitioner Through: Mr. Sachit Jolly, Ms. Disha Jham & Ms. Soumya Singh, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX & ORS. ..... Respondents Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya

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