PRINCIPAL COMMISSIONER OF INCOME TAX-1,BHUBANESWAR vs. KUNTALA MOHAPATRA

Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE GOURISHANKAR SATAPATHY

Section 68 of the Income Tax Act, 19613, having observed as follows:- “7. We have considered rival submissions in the light of decisions relied upon and perused the materials on record. Undisputedly, the dispute in the aforesaid three assessment years relates to addition of investments made on account of share capital and share premium by two entities with

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

8 SCC 412, Section 28 of the LA Act has been discussed in its manner of application and the circumstances thereof. At Paras – 33-36, it has been held as follows: “33. The award of interest under Section 28 of the 1894 Act is discretionary. Section 28 applies when the amount originally awarded has been paid

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

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

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

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

8. + LA.APP. 737/2008 INDER SINGH .....Appellant Through: Mr. Bhagwat Pd. Gupta, Mr. Rajesh Gupta and Mr. Ganga Ram Upadhyay, Advocates. Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 23 of 171 Mr. Prashant Katara and Mr. Aman Sinha, Advocates. versus U.O.I & ANR .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.

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

8. + LA.APP. 737/2008 INDER SINGH .....Appellant Through: Mr. Bhagwat Pd. Gupta, Mr. Rajesh Gupta and Mr. Ganga Ram Upadhyay, Advocates. Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 23 of 171 Mr. Prashant Katara and Mr. Aman Sinha, Advocates. versus U.O.I & ANR .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with

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

The appeal is disposed of as indicated above

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

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

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

8 of 49 (Ministry of Finance, Department of Revenue, Central Economic Intelligence Bureau, COFEPOSA Wing, hereinafter the Detaining Authority/Respondent No.2), which were served upon the Detenus on 27.11.2022 while they were still in judicial custody in Tihar Jail, New Delhi, pursuant to their arrest by the DRI for the purported commission of alleged offences, punishable u/s 132/135

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

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

8 of 2022, W.P.O. No. 10 of 2022, W.P.O. No. 11 of 2022, W.P.O. No. 12 of 2022, W.P.O. No. 13 of 2022, W.P.O. No. 14 of 2022, W.P.O. No. 15 of 2022, W.P.O. No. 19 of 2022, W.P.O. No. 21 of 2022, W.P.O. No. 23 of 2022, W.P.O. No. 24 of 2022, W.P.O. No. 33 of 2022, W.P.O

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

Section 372A of the Companies Acct, 1956 and the investments were with a long-term view which is evident from the fact that during the financial year in question the assessee has earned Rs. 406.51 lakhs as capital gain from investment activities out of which Rs. 432.09 lakhs was long-term capital gain. Further, the assessee stated that during