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

42. Smti. Ruthsila Synjri :::Cross Objector/Respondent No.55/ Claimant No. 60 43. Smti. Rodiala Synjri :::Cross Objector/Respondent No.56/ Claimant No. 61 44. Shri. Berington Nongspung :::Cross Objector/Respondent No.57/ Claimant No. 62 45. Smti. Rijaintia Shabong :::Cross Objector/Respondent No.59/ Claimant No. 66 46. Smti. Ai Ridian Shadap :::Cross Objector/Respondent No.60/ Claimant No. 67 47. Smti. Judy Dkhar :::Cross Objector/Respondent No.61

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

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

42 + ITA 641/2023 PR COMMISSIONER OF INCOME TAX CENTRAL II .....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 WITNESS BUILDERS PVT LTD .....Respondent Through: Mr. Gautam Jain, Mr. Shaantanu Jain and Mr. Manish Yadav, Advs. 43 + ITA 642/2023 PR. COMMISSIONER OF INCOME TAX CENTRAL

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

KANAK BHANJ DEO vs. INCOME TAX OFFICER,BBSR

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

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, JSC & Mr. Utkarsh Tiwari, Adv. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA

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

C-D) "The matter cannot, of course, be settled merely by treating the ipsissimavertra of Willes, J as though they were part of an Act of Parliament and applying the rules of interpretation appropriate thereto. This is not to detract from the great weight to be given to the language actually used by that most distinguished judge." 10. In Home