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6 results for “section 68”+ Section 92(3)clear

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Key Topics

Section 1486

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)

3) r.w.s. 147. Copy of the order along with D.N. & Ch. Etc. have been handed over to Shri D.C. Agrawal for affecting the service upon the assessee. 61. The records of the proceedings clearly shows that the AO was taking instructions on each and every hearing and dictates was clearly given to him. 62. That, even more interesting account

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

3 is not applicable and transaction value is determined in terms of Rules 4 to 9 of the 2007 Rules. 16.6. The proper officer can raise doubts as to the truth or accuracy Digitally Signed By:KAMLESH KUMAR Signing Date:27.11.2024 18:20:25 Signature Not Verified CUSAA 26/2022 & connected matters Page 50 of 137 of the declared value

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

68,330/- was granted instead of being confined to market value. (iv) Rs.1,87,332/- was granted at 12% interest on Rs.15,61,100/- under Section 28 for first period that is w.e.f. 13.09.2001 till 12.09.2002, that is one year from the date of taking over possession. (v) Enhanced compensation plus solatium at the rate of 30% plus interest

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

3 of 2022, W.P.O. No. 5 of 2022, W.P.O. No. 7 of 2022, W.P.O. No. 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

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

3 of 171 Akhtar, Mr. Divakar Kapil, Advocates for UOI. Mr. Kartik Jindal, Ms. Palak Gupta, Ms. Supriya Udey, Advocates for DDA. + LA.APP. 43/2007 BED RAM .....Appellant Through: Mr. N.S. Chechi, Mr. Vaibhal Chechi and Ms. Rekha Chauhan, Advocates. versus UOI & 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

3 of 171 Akhtar, Mr. Divakar Kapil, Advocates for UOI. Mr. Kartik Jindal, Ms. Palak Gupta, Ms. Supriya Udey, Advocates for DDA. + LA.APP. 43/2007 BED RAM .....Appellant Through: Mr. N.S. Chechi, Mr. Vaibhal Chechi and Ms. Rekha Chauhan, Advocates. versus UOI & ANR. .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar