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

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

19. Before we proceed to record the submissions that were advanced by and on behalf of respective sides, it would be appropriate to take note of and extract the relevant statutory provisions on the basis of which the question as posited would be liable to be answered. The subject of valuation of goods is firstly dealt with in Section

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

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

19 of 31 the Period of Retention) Rules, 200517. The relevant extracts of these Rules are reproduced hereinbelow for ready reference: “3. Procedure relating to search. - (1)The Director or any other officer authorised by him may, for the purposes of the sub-section (1) of Section 17 of the Act, further authorize any officer subordinate

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 SCC 538 141968 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

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

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

19 (2002) 4 SCC 134 33 ITA No.6 of 2005 & other connected matters officers cannot interfere with the rights of others unless they can point to some specific provision of law, which authorises their acts. 10. It is the settled position of law that the State or its executive officers cannot interfere with the rights of others unless they

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

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

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. No. 69 of 2022, W.P.O