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

2) whereas Section 28 is available in respect of the entire compensation.” A plain reading of the above quoted paragraphs, highlights the fact that judicial discretion is to be exercised with regard to the application and invocation of the said provision. Further, it is also clear that award of Page 78 of 99 interest under Section

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

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

15 of 31 statute. Consequently, the learned Appellate Tribunal‟s further conclusions based on this mis-interpretation, including its understanding of the amended provisions of the PMLA, are also erroneous. 43. Paragraphs 26 and 27 of the Impugned Judgment are the resultant conclusions based on the finding of the learned Appellate Tribunal that Section 8(3) prescribes a time

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

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

15 days and, therefore, he could not moot a proposal under sub-section (8) for further retention of the documents beyond 180 days. This appeal is accordingly dismissed with costs. 17. The fact as has been shown in the order the part of the documents were sent to the AO on 20-3-1995 though it was received

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

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

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

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

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

2) was issued on 20th October, 2006 subsequently, notice under Section 142(1) was issued. The assessee is in the business of manufacture and sale of plywood and related products having its registered office in Kolkata and four regional offices and seventeen branches. Several issues were discussed with the assessee and the assessment was completed under Section

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

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

2. Prima facie, we take in consideration the submission of learned counsel appearing in support of this appeal who submits that once it had been found that the investments made by M/s MSD Finance India Pvt. Ltd. and M/s Indo Gulf Infrastructure Investment Pvt. Ltd. were made from undisclosed sources, the findings as returned by the Income Tax Appellate Tribunal

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

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

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

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

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

2 of 171 Kumar, Mr. Apurv Kumar, Ms. Anamika, Advocates for DDA. + LA.APP. 40/2007 DHARAM VEER .....Appellant Through: Mr. N.S. Chechi, Mr. Vaibhal Chechi and Ms. Rekha Chauhan, Advocates. versus UOI & ANR. .....Respondents 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

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.

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

2 of 171 Kumar, Mr. Apurv Kumar, Ms. Anamika, Advocates for DDA. + LA.APP. 40/2007 DHARAM VEER .....Appellant Through: Mr. N.S. Chechi, Mr. Vaibhal Chechi and Ms. Rekha Chauhan, Advocates. versus UOI & ANR. .....Respondents 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

ACIT, CIRCLE 1(2) vs. M/S. SERAJUDDIN AND CO.

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

15 of 2022, W.P.O. No. 19 of 2022, W.P.O. No. 21 of 2022, W.P.O. No. 23 of 2022, W.P.O. No. 24 of 2022, W.P.O. No. 33 of 2022, W.P.O. No. 34 of 2022, W.P.O. No. 35 of 2022, W.P.O. No. 39 of 2022, W.P.O. No. 44 of 2022, W.P.O. No. 49 of 2022, W.P.O. No. 68 of 2022, W.P.O