COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

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

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 land of posh colonies such as Maharani Bagh, Kalindi Colony

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.

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

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 land of posh colonies such as Maharani Bagh, Kalindi Colony

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

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

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the Principal Commissioner or Commissioner under sub-section (12) of Section 144BA.” 7. Learned Counsel for the Revenue Mr. Jeevan J. Neeralgi, however, has submitted that there being no specific requirement in the provisions of Section 153D

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

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

reassessment under Section 148 of the Act. The said approval cannot be granted in a mechanical manner as it acts as a linkage between the facts considered and conclusion reached. In the instant case, merely appending the phrase “Yes” does not appropriately align with the mandate of Section 151 of the Act as it fails to set out any degree

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

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

4,200. In view of these facts, I have reason to believe that the amount of such transactions particularly that of Rs. 5,00,000 (as mentioned above) has escaped the assessment within the meaning of the proviso to section 147 and clause (b) to Explanation 2 of this section. Submitted to the Additional Commissioner of Income- tax, Range

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. PARBATI MOHAPATRA

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

4,200. In view of these facts, I have reason to believe that the amount of such transactions particularly that of Rs. 5,00,000 (as mentioned above) has escaped the assessment within the meaning of the proviso to section 147 and clause (b) to Explanation 2 of this section. Submitted to the Additional Commissioner of Income- tax, Range

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

4) with Section 185 of the Kolkata Municipal Corporation Act, 1980 for the periods 3/2001-02, 2/2007-08, 4/2008-09 and 2/2013-14 fixing Annual Valuation Rs. 1,21,180/-, Rs. 1,36,190/-, Rs. 8,31,380/- and Rs. 8,36,470/- respectively which are too high, arbitrary and devoid from proper assessment. Accordingly KMC tax is too high and devoid from proper

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

reassessment of the compensation on the basis of the oral and documentary evidence that is stated to be on record. 3. FA No. 2 of 2023, is filed by Smti Susan M. Wahlang (deceased), respondent No. 36/claimant No. 39, is for enhancement of the rates and compensation for severance of land. 4. FA No. 3 of 2023, is filed

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

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

4. Taking into consideration the reassessment proceedings made by the revenue and observation made by the Hon’ble Supreme Court in the matter of Deepak Steel (supra) the orders issued under Section

PRINCIPAL COMMISSIONER OF INCOME TAX-1,BHUBANESWAR vs. UTKAL MARINE PRIMARY FISH PRODUCTION AND MARKETING CO. OP. SOCIETY LTD.,JAGATSINGHPUR

In the result, the appeal is dismissed, leaving it open to the

Bench: : The Hon’Ble Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 9Th August, 2023 Appearance : Mr. Subash Agarwal, Adv. ..For The Appellant. Mr.Vipul Kundalia, Adv. Mr.Anurag Roy, Adv. ...For The Respondent. The Court : This Intra-Court Appeal By The Writ Petitioner Is Directed Against The Order Dated 8Th June, 2023 In Wpo No. 1120 Of 2023. The Appellant Had Filed The Writ Petition Challenging An Order Passed By The Respondent Assessing Officer Under Section 148A(D) Of The Income Tax Act, 1961 (The Act), Dated 31St March, 2023 For The Assessment Year 2016-17. The Writ Petition Has Been Dismissed By The Learned Single Bench On The Ground That The Assessee Has Ample

Section 148A(d) of the Act. 4 In the result, the appeal is dismissed, leaving it open to the assessee to raise and canvass all points in the reassessment

COMMISSIONER OF INCOME TAX vs. M/S.NEELACHAL ISPAT NIGAM LTD.

In the result, this Income Tax Appeal is allowed, setting

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

Section 143(3) of the Income Tax Act. 3. The appellant filed appeal before the Commissioner of Income Tax Appeals. 4. The first appellate authority, after a detailed discussion of the relevant provisions, as well as the ITA NO. 11 OF 2018 -4- adjustment of various Rules and Tribunals, allowed the Appeal in part. 5. As per the said order

KANAK BHANJ DEO vs. INCOME TAX OFFICER,BBSR

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

reassessment be not assumed had ever been served upon the writ petitioner. It was in the aforesaid context that we had granted time to Mr. Agrawal, learned counsel for the respondents, to obtain instructions. 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

PRINCIPAL COMMISSIONER OF INCOME TAX-1, BBSR vs. M/S. POSCO INDIA PVT. LTD.

The appeal is allowed and the

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

reassessment proceedings, has not assigned any reasons to substantiate such conclusion. Therefore, we will be justified in holding that such conclusion arrived at by the learned writ court without assigning any reason is not tenable. The core issue in the instant appeal is whether there has been violation of principles of natural justice. The proceedings commenced by issuance of notice

PRINCIPAL COMNR. OF INCOME TAX, SAMBALPUR vs. M/S. BOUDH CO-OPERATIVE CENTRAL BANK LTD.

In the result, the appeal (APO/2/2023) is allowed and

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 5Th April, 2023 Appearance : Mr. Pranit Bag Adv. Mr. Anujit Mookherji, Adv. ...For The Appellant Ms. Smita Das De, Adv. ...For The Respondent. The Court : This Intra-Court Appeal By The Writ Petitioner Is Directed Against The Order Dated 28Th November, 2022 In Wpo/2571/2022. The Appellant Had Filed The Writ Petition Challenging An Order Passed Under Section 148A(D) Of The Income Tax Act, 1961 (The ‘Act’) & The Consequential Notice Issued Under Section 148 Of The Act. The Learned Single Bench Dismissed The Writ Petition On The Ground That The Order Has Not Been Passed By An

Section 148A(b) of the Act none of these objections have been raised. Rather, the assessee has stated that the assessment order dated 22nd April, 2021 has attained finality when it is factually otherwise. One other submission which has been made by the learned Advocate for the appellant is that the addition which is now contested by the appellant before

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