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

Section 152 CPC, to the extent of award of solatium. 2. FA Nos. 1 and 5 of 2023, has been preferred by individual land owners namely Smti Bertilin Kharbuli, respondent No. 58/claimant No. 63, and Smti Hinda Mawrie, respondent No. 8/claimant No. 9, against the Page 16 of 99 same impugned judgment and order dated 17.03.2020, whereby the learned

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

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

70 (SC) considered before the Honb’le Supreme Court in para 19(f) as under :- “19 f. The Revenue concedes that for the assessment year 2015-16, all notices issued on or after 1 April 2021 will have to be dropped as they will not fall for completion during the period prescribed under TOLA.” 3. Further in the matter

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

70,560/- in respect of the premises in question and sought for apportionment of the tax liability. It is stated that the aforesaid valuation under U.A.A. system is based on the last valuation under Annual Rateable Value Method which, in the instant case is for the period starting 2/2013-14 and already determined at Rs. 8,21,660/-. Appellant’s reply

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