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

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

40 + ITA 639/2023 PR. COMMISSIONER OF INCOME TAX CENTRAL- II, NEW DELHI .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmol Jagga, Adv. versus M/S KARTIKEYA BUILDCON (P) LTD .....Respondent Through: Mr. Gautam Jain, Mr. Shaantanu Jain and Mr. Manish Yadav, Advs. 41 + ITA 640/2023 This is a digitally

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

40. Smti. Ibon Lyngdoh (deceased) :::Cross Objector/Respondent No.53/ Substituted by her daughter Claimant No. 58 Smti. Mardis Lyngdoh 41. Smti. Mebeldalis Khyriemmujat :::Cross Objector/Respondent No.54/ (deceased) Substituted by her Claimant No. 59 daughter Smti. Teidalin Khyriemmujat Page 12 of 99 42. Smti. Ruthsila Synjri :::Cross Objector/Respondent No.55/ Claimant No. 60 43. Smti. Rodiala Synjri :::Cross Objector/Respondent No.56/ Claimant

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

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

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