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

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

40. Upon such confirmation through a written order, the attachment, under Section 8(3)(a): (a) by virtue of the first part, continues during investigation for a period not exceeding ninety days; OR (b) by virtue of the second part, continues during the pendency of proceedings relating to any offence under the PMLA (in India). 41. It is thus

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

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

40 ITA No.6 of 2005 & other connected matters 55. The courts have applied the tests of real likelihood and reasonable suspicion. These doctrines were discussed in S. Parthasarathi v. State of A.P. [(1974) 3 SCC 459 : 1973 SCC (L&S) 580] The Court found that “real likelihood” and “reasonable suspicion” were terms really inconsistent with each other and the court

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

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

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

40 + ITA 639/2023 PR. COMMISSIONER OF INCOME TAX CENTRAL- II, NEW DELHI .....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 KARTIKEYA BUILDCON (P) LTD .....Respondent Through: Mr. Gautam Jain, Mr. Shaantanu Jain and Mr. Manish Yadav, Advs. 41 + ITA 640/2023 This is a digitally

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

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

40 of 171 Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Ms. Mrinalini Sen, Ms. Lucy Lalrentlaungi, Advocates for DDA. + LA.APP. 576/2009 & CM APPL. 14065/2015 NARENDER KUMAR TRIGUNA .....Appellant Through: Mr. Bhagwat Pd. Gupta, Mr. Rajesh Gupta and Mr. Ganga Ram Upadhyay

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.

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

40 of 171 Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Ms. Mrinalini Sen, Ms. Lucy Lalrentlaungi, Advocates for DDA. + LA.APP. 576/2009 & CM APPL. 14065/2015 NARENDER KUMAR TRIGUNA .....Appellant Through: Mr. Bhagwat Pd. Gupta, Mr. Rajesh Gupta and Mr. Ganga Ram Upadhyay

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