PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. PARBATI MOHAPATRA

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

reassessment in the facts of the 3 AO 4 Act 5 ROI 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 shown above. The Order is downloaded from the DHC Server on 17/03/2025 at 11:13:56 ITA 25/2022 Page

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

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

u/s 153 D of the Act by mentioning as under: "The above draft orders, as proposed, are hereby accorded approval with the direction to ensure that the orders are passed well before limitation period. Further, copies of final orders so passed be sent to this office for record." 20. In our considered opinion, there is no whisper of any seized

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

u/s/ 151 of the I.T.Act. 5 ii. The report uploaded by the JCIT (OSD), Central Circule-5(4), Mumbai vide no.Mum.JCIT/5(4)/Info Sharing/Wadhwa Group/20-21 dt 19.03.2021. iii. The copy of the evidence of granting such alleged loan by the assessee with collaborative documents, if any, you have. iv. Copy of any other document(s) gathered by the JCIT (OSD) Mumbai

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

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

reassessment of market value using a fair and just approach. Learned Counsel clarifies that they are seeking compensation based on actual usage and future potentiality of the acquired land. It is submitted that if the land is capable of being used for building purposes in the near future, its valuation must reflect such capability. Reliance is placed on Clause

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.

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

reassessment of market value using a fair and just approach. Learned Counsel clarifies that they are seeking compensation based on actual usage and future potentiality of the acquired land. It is submitted that if the land is capable of being used for building purposes in the near future, its valuation must reflect such capability. Reliance is placed on Clause