C I TEXEMPTIONS JAIPUR vs. J D A JAIPUR

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Section 143(3) of the Act on the basis of the return filed by the assessee showing the amount received on sale of certain properties and claiming exemption from capital gains alleging it to be sale of agricultural land. The AO found that the properties were acquired between 1992-93 to 1997-98 as also a solitary purchase

PR. COMMISSIONER OF INCOME TAX vs. M/S HARI NARAIN PARWAL

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

Section 143 (2) of the Act was issued and served upon the assessee company. 6. On 28.03.2017, the original return was revised and the assessee declared a loss of Rs. 354,34,84,148/-, which included loss from Business or Profession amounting to Rs. 5,00,14,046/-. The income from short term capital gain

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

Section 178 of the Companies Act, 2013. Therefore, the Chairman of the company, HVL cannot arrogate unto himself the power to cause such appointment when such power ultimately rests with the Board of Directors. The observation of the two Joint APLs that the evident performance of BCrL, the flagship company of MP Birla Group is deteriorating ever since, HVL became

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

Section 178 of the Companies Act, 2013. Therefore, the Chairman of the company, HVL cannot arrogate unto himself the power to cause such appointment when such power ultimately rests with the Board of Directors. The observation of the two Joint APLs that the evident performance of BCrL, the flagship company of MP Birla Group is deteriorating ever since, HVL became

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI RAJ RAJESHWARI GUPTA,

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

capital gain entries by the assessee. He has relied on the judgment passed by the Delhi High Court in the case [2026:RJ-JP:12292-DB] (3 of 6) [ITA-44/2025] of Commissioner of Income-tax Vs. Nr Portfolio P. Ltd, 2013 SCC OnLine Del 6466, decided on 22.11.2013, more particularly para Nos.19, 23 and 31, which read

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI PAWAN GUPTA,

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

capital gain entries by the assessee. He has relied on the judgment passed by the Delhi High Court in the case [2026:RJ-JP:12292-DB] (3 of 6) [ITA-44/2025] of Commissioner of Income-tax Vs. Nr Portfolio P. Ltd, 2013 SCC OnLine Del 6466, decided on 22.11.2013, more particularly para Nos.19, 23 and 31, which read

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI SHAILENDRA KUMAR GUPTA,

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

capital gain entries by the assessee. He has relied on the judgment passed by the Delhi High Court in the case [2026:RJ-JP:12292-DB] (3 of 6) [ITA-44/2025] of Commissioner of Income-tax Vs. Nr Portfolio P. Ltd, 2013 SCC OnLine Del 6466, decided on 22.11.2013, more particularly para Nos.19, 23 and 31, which read

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

Bench: SANGEET LODHA,RAMESHWAR VYAS

capital valueand, as the tax had already been imposed, levied and collected on that basis, had made the imposition, levy, collection and recovery of the tax valid, notwithstanding the declaration by the Court that, as “rate”, the levy was incompetent; the legislature had equated the tax collected to a “rate”, giving a new meaning to the expression “rate”; while doing

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

5 entitling him to seek a redressal for the injuries caused to his reputation and livelihood. 12. He places reliance on the decision of this Court in SP Sharma v. IFCI Ltd.1, Himanshu Bhatt v. Indian Railway Catering and Tourism Corporation2, Shobhna Bhartia v. State of NCT of Delhi3, and the decision of the Court of England and Wales