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

68 of 99 35. A registered document in terms of Section 51-A of the Act may carry therewith a presumption of genuineness. Such a presumption, therefore, is rebuttable. Raising a presumption, therefore, does not amount to proof; it only shifts the burden of proof against whom the presumption operates for disproving it. Only if the presumption

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

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

68. That, the AO has duty to act judicially and independently and its judgment cannot be controlled by the superior authority. The Supreme Court in Orient Paper Mills Ltd. v. Union of India27, held thus : 5. According to the learned Attorney-General the assessment proceedings are not of a quasi-judicial nature nor is the Assessing authority a quasi- judicial

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

ACIT, CIRCLE 1(2) vs. M/S. SERAJUDDIN AND CO.

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

68 of 2022, W.P.O. No. 69 of 2022, W.P.O. No. 70 of 2022, W.P.O. No. 71 of 2022, W.P.O. No. 72 of 2022, W.P.O. No. 73 of 2022, W.P.O. No. 74 of 2022, W.P.O. No. 75 of 2022, W.P.O. No. 76 of 2022, W.P.O. No. 77 of 2022, W.P.O. No. 78 of 2022, W.P.O. No. 79 of 2022, W.P.O