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10 results for “section 68”+ Section 10(22)clear

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Key Topics

Section 132(4)2Section 172Addition to Income2Search & Seizure2

PRINCIPAL COMNR. OF INCOME TAX, SAMBALPUR RANGE vs. M/S. TATA SPONGE IRON LTD.

ITA/96/2022HC Orissa17 Aug 2023

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

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals

PRINCIPAL COMMISSIONER OF INCOME TAX-1,BHUBANESWAR vs. KUNTALA MOHAPATRA

ITA/10/2024HC Orissa15 Apr 2024

Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE GOURISHANKAR SATAPATHY

Section 132(4)Section 68

68 of the Act at the hands of the assessee company is the statement recorded from one, Mr. Praveen Kumar Shastri, stated to be the director of Kandhari group of companies. On a perusal of the observations made by the Assessing Officer in the assessment order, it can be seen that in the statement recorded, 3 Act This

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

ITA/5/2012HC Orissa10 Feb 2022

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

10 of 171 versus UOI & ANR .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Mr. Sunil Kumar Jha, Mr. M.S. Akhtar, Mr. Mayank Madhu and Mr. Sami Sameer Siddiqui, Advocates for UOI. Ms. Manisha Agrawal Narain, CGSC with Mr. Shivam Sharma, Mr. Abhishek Kumar, Advocates Mr. Kunal Sharma, Mr. Vaishnav Kumar, Advocates for DDA Mr. Sanjay Poddar, Sr. Advocate

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.

ITA/40/2007HC Orissa07 Feb 2022

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

10 of 171 versus UOI & ANR .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Mr. Sunil Kumar Jha, Mr. M.S. Akhtar, Mr. Mayank Madhu and Mr. Sami Sameer Siddiqui, Advocates for UOI. Ms. Manisha Agrawal Narain, CGSC with Mr. Shivam Sharma, Mr. Abhishek Kumar, Advocates Mr. Kunal Sharma, Mr. Vaishnav Kumar, Advocates for DDA Mr. Sanjay Poddar, Sr. Advocate

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

ITA/1/2022HC Orissa03 Nov 2023

Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN

10 of 99 sister Smti. Evaniarlyne Giri Massar 22. Smti. Merilinda Kharbujon :::Cross Objector/Respondent No.29/ Claimant No. 30 23. Smti. Esther Syiem :::Cross Objector/Respondent No.30/ Claimant No. 31 24. Smti. Skerina Kharkongor :::Cross Objector/Respondent No. 31/ (deceased) Substituted by her Claimant No. 33 daughter Smti. Trasibon Kharkongor 25. Smti. Evangeline Sutnga :::Cross Objector/Respondent No.33/ Claimant No. 35 26. Smti. Stied

PRINCIPAL COMMISSIONER OF INCOME TAX-2 vs. M/S.JAGANNATH CHAUDHURY

The appeal is disposed of as indicated above

ITA/1/2018HC Orissa18 Dec 2019

Bench: MR. JUSTICE K. S. JHAVERI (CJ),MR. JUSTICE K.R.MOHAPATRA

For Appellant: THE PRINCIPAL COMMISSIONER OF INCOME TAXFor Respondent: M/S. SAHYADRI CO-OPERATIVE CREDIT SOCIETY LTD

68 OF 2017 AGAINST THE ORDER IN ITA 340/COCH/2016 OF I.T.A.TRIBUNAL, COCHIN BENCH APPELLANT: THE PRINCIPAL COMMISSIONER OF INCOME TAX KOTTAYAM. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX, RESPONDENT: M/S. SAHYADRI CO-OPERATIVE CREDIT SOCIETY LTD 1ST FLOOR, AMAL JYOTHI BUILDING, CATHEDRAL ROAD, KANJIRAPPALLY, KOTTAYAM - 686 507. BY ADVS. SRI.A.KUMAR SMT.G.MINI OTHER PRESENT: ADV NAVNEETH N NATH THIS INCOME

NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX

ITA/8/2005HC Orissa17 Nov 2021

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

Section 143(1)(a)

22 (1852) 3 HLC 759 : 10 ER 301 39 ITA No.6 of 2005 & other connected matters been emphasised in cases where the allegation of bias was far- fetched. Other judges have employed a 'reasonable suspicion' test, emphasising that justice must be seen to be done, and that no person should adjudicate in any way if it might reasonably be thought

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) vs. INDRANI PATNAIK

ITA/4/2021HC Orissa21 Nov 2024

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

Section 120BSection 13(1)(d)Section 13(2)Section 17Section 26Section 42

10. There is no dispute that the complaint is based on ECIR dated 17th March, 2017 in which the respondent was shown as one of the accused. Moreover, clause (a) will apply during the continuation of the proceedings relating to an offence under the PMLA in a Court. There is no dispute that when an order under Section

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

In the result, the appeal fails and the substantial questions of law

ITA/83/2010HC Orissa08 Feb 2022

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

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 260ASection 372A

68 ITR 486 (SC) 152018 9 SCC Page 1 ITA/83/2010 REPORTABLE Page 22 of 60 9. Mr. J.P. Khaitan, learned senior advocate appearing for the respondent assessee submitted that the only question involved in the appeal is as to whether the tribunal was correct in holding the profit of Rs. 4,32,09,144/- on the sale of shares

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S. M.M. ENGINEERS AND CONSULTANTS

ITA/72/2022HC Orissa08 Jan 2026

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

For Respondent: Mr. Chetan Sharma, Additional Solicitor General alongwith Mr
Section 132(4)Section 3(1)Section 482

Section 167(2) of the Code of Criminal Procedure vide Order dated 20.12.2021 passed by the Learned CMM. ii) On 21.12.2021 the Detenus made a representation to the Detaining Authority, submitting that a large number of documents furnished to them were illegible and many other documents that had been relied upon and referred to were not furnished, communicated and/or