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

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

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

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

54 of 171 Through: Mr. Bhagwat Pd. Gupta, Mr. Rajesh Gupta and Mr. Ganga Ram Upadhyay, Advocates. versus UOI & ANR .....Respondents 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. 156/2011 & CM APPL

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.

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

54 of 171 Through: Mr. Bhagwat Pd. Gupta, Mr. Rajesh Gupta and Mr. Ganga Ram Upadhyay, Advocates. versus UOI & ANR .....Respondents 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. 156/2011 & CM APPL

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

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

section 142(1) and 143(2) of Income-tax Act, 1961 alongwith detailed 53 ITA No.6 of 2005 & other connected matters questionnaire as also statutory notice u/s 16(2) alongwith detailed questionnaire under the Wealth-tax Act, 1957 have been kept in the Paper Book prepared for submission to the Hon'ble Settlement Commission, a copy of which

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

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

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