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

25. Smti. Evangeline Sutnga :::Cross Objector/Respondent No.33/ Claimant No. 35 26. Smti. Stied Dkhar :::Cross Objector/Respondent No.35/ Claimant No. 38 27. Shri. Arbat Kurbah (deceased) :::Cross Objector/Respondent No.39/ Substituted by his son namely Claimant No. 43 Shri. Phlanroy Kharthangmaw 28. Smti. Plin Ramshon (deceased) :::Cross Objector/Respondent No.41/ Substituted by her son Claimant No. 45 Shri. Peaceful Ramshon 29. Smti. Endris

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

25. The power conferred on the Municipal Commissioner to revise the annual valuation of land or building under Section 179(2), second proviso was indeed unlimited in point of time and very vide in its amplitude. Any piece of legislature where unguided or uncanalised power is given to an authority is to that extent invalid. Therefore, the power conferred

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