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

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

47. In light of the above authoritative pronouncement, we are of the opinion that the said issue stands concluded. 48. The continuation of attachment under Section 8(3)(a) is not dependent upon the property holder being named as an accused. The statutory requirement is satisfied if, among other things, proceedings relating to an offence under the PMLA

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

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

47 ITA No.6 of 2005 & other connected matters 60. We may also like to give the account of proceedings which was conducted before the AO from 05.02.96 to the date on which he has passed the order which are as follows : 5.2.96: In response to statutory notice Shri G.C. Jain, Authorised Attorney appeared and filed a letter dated 5.2.96 from

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

68, 75 to 89, 93 to 100 & 105 to 110 3. Statement of Priyanka Razdan before I/Tax Deptt 135, 137 to 139, 141 to 150, 155, 156, 166, Digitally Signed By:DURGESH NANDAN Signing Date:02.05.2022 16:00:05 Signature Not Verified W.P. (CRL.) 72/2022 & W.P. (CRL.) 73/2022 Page 15 of 49 167, 170 to 172 9. Statement of Sanjeev

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

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

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

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

47 + ITA 652/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-02 .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmol Jagga, Adv. versus M/S MDLR HOTELS PVT LTD .....Respondent Through: Mr. Gautam Jain, Mr. Shaantanu Jain and Mr. Manish Yadav, Advs. 48 + ITA 653/2023 PR COMMISSIONER OF INCOME

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

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

v. Bal Ram & Anr2 to submit that if the nature and quality of lands is by and large similar to the notified land there should be no interference with respect to the amount of compensation to be awarded. Further reliance is placed upon the judgment of the Supreme Court in the case of Om Prakash (D) by LRs & Ors. v

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.

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

v. Bal Ram & Anr2 to submit that if the nature and quality of lands is by and large similar to the notified land there should be no interference with respect to the amount of compensation to be awarded. Further reliance is placed upon the judgment of the Supreme Court in the case of Om Prakash (D) by LRs & Ors. v