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8 results for “section 68”+ Section 78clear

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Section 1486Section 172

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

ITA/1/2022HC Orissa03 Nov 2023

Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN

78 of 99 interest under Section 28 of the LA Act is only on the excess amount granted by the Court and not in the original amount granted by the Collector. Though it has been contended by the learned Senior counsel on behalf of the respondents/claimants that Section 28 and 34 of the LA Act uses the word

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

ITA/96/2022HC Orissa17 Aug 2023

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

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

ITA/4/2021HC Orissa21 Nov 2024

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

Section 120BSection 13(1)(d)Section 13(2)Section 17Section 26Section 42

68. It must also be borne in mind that the freezing of a bank account in violation of statutory requirements has far-reaching consequences. Such action directly impinges upon the constitutional right to property guaranteed under Article 300A of the Constitution of India, which mandates that no person shall be deprived of property except in accordance with the authority

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

ITA/39/2022HC Orissa15 Mar 2023

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

Section 148Section 149Section 151

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

PRINCIPAL COMMISSIONER OF INCOME TAX-2 vs. M/S.JAGANNATH CHAUDHURY

The appeal is disposed of as indicated above

ITA/1/2018HC Orissa18 Dec 2019

Bench: MR. JUSTICE K. S. JHAVERI (CJ),MR. JUSTICE K.R.MOHAPATRA

For Appellant: THE PRINCIPAL COMMISSIONER OF INCOME TAXFor Respondent: M/S. SAHYADRI CO-OPERATIVE CREDIT SOCIETY LTD

68 OF 2017 AGAINST THE ORDER IN ITA 340/COCH/2016 OF I.T.A.TRIBUNAL, COCHIN BENCH APPELLANT: THE PRINCIPAL COMMISSIONER OF INCOME TAX KOTTAYAM. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX, RESPONDENT: M/S. SAHYADRI CO-OPERATIVE CREDIT SOCIETY LTD 1ST FLOOR, AMAL JYOTHI BUILDING, CATHEDRAL ROAD, KANJIRAPPALLY, KOTTAYAM - 686 507. BY ADVS. SRI.A.KUMAR SMT.G.MINI OTHER PRESENT: ADV NAVNEETH N NATH THIS INCOME

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

ITA/8/2005HC Orissa17 Nov 2021

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

Section 143(1)(a)

78 15 118 ITR 585 16 284 ITR 593 18 ITA No.6 of 2005 & other connected matters 9. Since the inception of case hinges upon the reassessment order the question of law, which is framed at the instance of the assessee would have a substantial effect to the entire germane. Therefore, we would first go into whether the initial reassessment

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

ITA/5/2012HC Orissa10 Feb 2022

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

68 of 171 with Ms. Shivangi Bhasin, Advocate for DDA Mr. Kunal Sharma, Mr. Vaishnav Kumar, Advocates for DDA + LA.APP. 256/2017 POOJA .....Appellant Through: Mr. Bhagwat Pd. Gupta, Mr. Rajesh Gupta and Mr. Ganga Ram Upadhyay, Advocates. versus UNION OF INDIA & ANR .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.

ITA/40/2007HC Orissa07 Feb 2022

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

68 of 171 with Ms. Shivangi Bhasin, Advocate for DDA Mr. Kunal Sharma, Mr. Vaishnav Kumar, Advocates for DDA + LA.APP. 256/2017 POOJA .....Appellant Through: Mr. Bhagwat Pd. Gupta, Mr. Rajesh Gupta and Mr. Ganga Ram Upadhyay, Advocates. versus UNION OF INDIA & ANR .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar