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

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

section 147 of the Act. 32. In Oriental Insurance Co. v. CIT (2015) 378 ITR 421 (Delhi) it was held that "therefore, even if it is assumed that, in fact, the assessee's income has escaped assessment, the Assessing Officer would have no jurisdiction to assess the same if his reasons to believe were not based on any cogent material

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. PARBATI MOHAPATRA

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

section 147 of the Act. 32. In Oriental Insurance Co. v. CIT (2015) 378 ITR 421 (Delhi) it was held that "therefore, even if it is assumed that, in fact, the assessee's income has escaped assessment, the Assessing Officer would have no jurisdiction to assess the same if his reasons to believe were not based on any cogent material

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

32 proceeding to revise the annual valuation for the periods in question by deciding the issue of limitation erroneously, as contended by the petitioners. Therefore, the decision in the case of Raza Textiles (supra) is of no assistance to the petitioners. 36. We are in complete agreement with the observations and conclusion of the learned Single Judge. A judgment cannot

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

32. Smti. Julestinora Lyngdoh :::Cross Objector/Respondent No.46/ D/o (L) Thrinlisi Lyngdoh Claimant No. 50 Page 11 of 99 (Substituted vide Court’s order dated 03/10/2024 passed in MC (CRAPPL) No. 1 of 2024) 33. Smti. Iarly Susngi :::Cross Objector/Respondent No.47/ Claimant No. 51 34. Smti. Phian Kharthangmaw :::Cross Objector/Respondent No.48/ (deceased) Substituted by her Claimant No. 52 daughter Smti. Shrar

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

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

32 Years, Registered Office At 206, Bajrang Nagar, Near Agrasen Chowk, Raipur Chhattisgarh. 7 ---Petitioner(s) Versus 1. Union Of India Through Its Secretary, Ministry Of Finance, (Department Of Revenue), No. 137, North Block, New Delhi- 110001. 2. Chief Commissioner Of Income Tax, Raipur, Having His Office At New C.R. Building, Civil Lines, Raipur, Chhattisgarh. 3. Assistant Commissioner Of Income

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