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

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

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the Commissioner under sub- section (12) of section 144 BA.” 15. The Legislative intent can be gathered from the CBDT Circular No.3 of 2008 dated 12.3.2008 which reads as under: “50

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

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

50 Years, Registered Office At Telibandha, Hirapur Industrial Area, Raipur Chhattisgarh ---Petitioner(s) 3 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 Incom Tax Raipur, Having His Office At New C.R. Building, Civil Lines, Raipur District Raipur Chhattisgarh 3. Assistant Commissioner Of Incom

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

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 Kharthangmaw 35. Smti. Hinsila Rymshon :::Cross Objector/Respondent No.49/ Claimant No. 53 36. Smti

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