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

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

32 ITA No.6 of 2005 & other connected matters 33. Rule of Law is of the elemental principle of Constitution of India. The Rule of Law requires Rule within the ambit of law and every statutory authority must function themselves as required under the law. The Constitution requires that Rule of Law must be upheld over the rule

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

32. Smti. Julestinora Lyngdoh :::Cross Objector/Respondent No.46/ D/o (L) Thrinlisi Lyngdoh Claimant No. 50 Page 11 of 99 (Substituted vide Court’s order dated 03/10/2024 passed in MC (CRAPPL) No. 1 of 2024) 33. Smti. Iarly Susngi :::Cross Objector/Respondent No.47/ Claimant No. 51 34. Smti. Phian Kharthangmaw :::Cross Objector/Respondent No.48/ (deceased) Substituted by her Claimant No. 52 daughter Smti. Shrar

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

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

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

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.

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

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires