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9 results for “section 68”+ Section 17(5)(d)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

68, on the date on which [a bill of entry for home consumption in respect of such goods is presented under that section]; (c) in the case of any other goods, on the date of payment of duty: [PROVIDED that if a bill of entry has been presented before the date of entry inwards of the vessel

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 17
Section 26
Section 42

d) place marks of identification on such record or make or cause to be made extracts or copies therefrom; (e) make a note or an inventory of such record or property; (f) examine on oath any person, who is found to be in possession or control of any record or property, in respect of all matters relevant for the purposes

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

17. On behalf of the land owners which includes respondents, cross-objectors and appellants, Mr. V.K. Jindal, learned Senior counsel submits that the land owners had filed the Reference Petition dated 22.09.2003, under Section 18 of the LA Act, and had prayed for the actual measurement of the land, demarcation of the boundaries, market price of the land

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)

D) Reference is made to the decision rendered by the Supreme Court in the matter of CIT v K.V. Krishnaswamy Naidu6, to submit that the authorised officer, the Director (Inv.), was only confined to carry out search and seizure, but was not the Income- Tax Officer who could pass an order under sub-section (5) of Section

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

ITA/17/2024HC Orissa08 Oct 2024

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

68 of the Act in the hands of ultimate company and separate addition in the hands of investor would lead to double taxation. V. Whether on the facts and circumstances of the case and in law, the Hon'ble ITAT is correct in holding non-application of mind on the part of Addl. CIT without calling the details of assessments

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

5 of 171 Kumar, Mr. Apurv Kumar, Ms. Anamika, Advocates for DDA. + LA.APP. 1143/2008 UOI & ANR. .....Appellants Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. Mohd. Sueb Akhtar, Mr. Divakar Kapil, Advocates for UOI. Mr. Kunal Sharma, Mr. Vaishanv Kumar, Advocates for DDA Mr. Sanjay Poddar, Sr. Advocate with Ms. Mrinalini

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

5 of 171 Kumar, Mr. Apurv Kumar, Ms. Anamika, Advocates for DDA. + LA.APP. 1143/2008 UOI & ANR. .....Appellants Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. Mohd. Sueb Akhtar, Mr. Divakar Kapil, Advocates for UOI. Mr. Kunal Sharma, Mr. Vaishanv Kumar, Advocates for DDA Mr. Sanjay Poddar, Sr. Advocate with Ms. Mrinalini

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

D. Whether on the facts and circumstances of the case, the Ld. ITAT is correct in deleting the addition completely ignoring the evidentiary value of statement under Section 132(4) of the Act of the director of the Kandhari group companies, Shri Pradeep Kumar Shastri and confirmed by Sh. Varinder Pal Singh Singh Kandhari Wherein he had admitted surrender

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