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

Bench: SANGEET LODHA,RAMESHWAR VYAS

Section 4(3) of the 1981 Act, after such functionaries had demitted public office, would clearly be subject to judicial review on the touchstone of Article 14 of the Constitution of India; this was particularly so as such bungalows constituted public property which, by itself,was scarce and meant for the use of current holders of public offices; the questions

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

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

11. Mr. Darius Khambatta, learned senior advocate appearing for the appellants categorizes his submissions under various heads numbering about 30. We shall refer to the submissions in seriatim. It is submitted that the Section 34 of the Letters Patent confers testamentary jurisdiction on the High Court, a probate court exercises special and limited jurisdiction as it is not an ordinary

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

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

11. Mr. Darius Khambatta, learned senior advocate appearing for the appellants categorizes his submissions under various heads numbering about 30. We shall refer to the submissions in seriatim. It is submitted that the Section 34 of the Letters Patent confers testamentary jurisdiction on the High Court, a probate court exercises special and limited jurisdiction as it is not an ordinary

SHRI VIJAY MAKHIJA S/O SHRI GOVIND RAM MAKHIJA vs. THE PRINCIPAL COMMISSIONER OF TAX-I

Bench: SABINA,PRAKASH GUPTA

properties rendering the order perverse?” 2. The aforesaid questions of law have arisen for consideration on the following factual background: - 3. The Raipur Development Authority, the respondent herein / assessee, is a statutory authority constituted by the State of Chhattisgarh in accordance with the provisions contained in Section 38(1) of the Chhattisgarh Nagar Tatha Gram Nivesh Adhiniyam, 1973 (for short

M/S SARAF SEASONING UDYOG vs. THE COMMISSIONER OF INCOME TAX AND ANR

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

5. That after receiving the full and final sale proceeds in respect of the said property the first party shall execute and appear before Sub-Registrar concerned for the execution and registration of proper transfer papers in favour of the second party or his / her nominee(s), representatives or any other person with the sole discretion of Second party

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

Bench: SANDEEP MEHTA,KULDEEP MATHUR

house property; (D) Profits and gains of business or profession; (E) Capital gains; (F) income from other sources unless otherwise, provided in the Act. (15) Section 56 provides for the chargeability of income of every kind which has not to be excluded from the total income under the Act, only if it is not chargeable to income-tax under

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SMT. SONAL JAIN

Appeal is hereby allowed and the suit is

Bench: The Lsj] Under Order Vii Rule 11 Of The Code Of Civil Procedure, 1908 [Hereinafter Referred To As „Cpc‟] Was Allowed & The Plaint Filed By The Appellant [Plaintiff Before Lsj] Was Rejected. 2. For The Sake Of Convenience, The Parties Before This Court Shall Be Referred To In Accordance With Their Status Before The Lsj. Signed By:Jai Narayan Signing Date:20.11.2025 17:06:23 Signature Not Verified

House Property and 6 shops in Anandpur Sahib The aforesaid properties are collectively referred to as the "suit properties".” 6. While filing the suit, the Plaintiff has, in brief, asserted as under: 6.1 The suit is with respect to the properties of Plaintiff‟s paternal lineage. Defendant No.1 is the Plaintiff‟s brother, and Defendant No.2 is her father

PUJA SYNTHETICS PVT LTD vs. PRINCIPLE COMMISSIONER OF INCOME TAX (CENTRAL)

The appeal is dismissed confirming the judgment and

Bench: The Hon’Ble Mr.Justice M.G.S.Kamal

house. Thus, the plaintiff had invested huge amount for the purpose of purchase, development and maintenance of the suit property. e. That the defendant had no income of any nature to purchase and develop the property. The plaintiff had provided money for the maintenance of the defendant and she was staying in Bangalore and plaintiff was working in the Middle

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHRI SUNIL DUTT JAIN

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

house, bills of essential amenities like electricity, water etc. installed at common residence commonly by the parties, non- applicant is directed to pay a total sum of Rs.60,000/- per month as interim maintenance towards all other expenses in order to enable petitioner-wife her to enjoy similar status as enjoyed by respondent-husband of petitioner- wife from the date

MAMTA GUPTA vs. INCOME TAX OFFICER

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated differently from the adjacent land

SOMI CONVEYOR BELTING LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX, RANGE-1 JODHPUR

Bench: SANGEET LODHA,RAMESHWAR VYAS

Sections 13(1)(ia) of HMA, 1955. 2. The facts in brief as narrated in the pleadings are that the parties got DigitallySigned By:SAHIL SHARMA Signing Date:18.01.2024 20:01:06 Signature Not Verified MAT.APP.(F.C.) 21/2019 Page 2 of 14 married according to Sikh customs and rites on 24.02.1974. Two sons namely, Amarpreet Singh and Satnam Singh were

COMMISSIONER OF INCOME TAX (T.D.S.) JAIPUR vs. M/S EID MOHD. NIZAMUDDIN

Bench: SABINA,NARENDRA SINGH DHADDHA

Section 125 of the Code of Criminal Procedure (Cr.P.C.) in the learned Family Court for maintenance. 4. The Opposite Party No. 2 appeared in the Family Court and opposed the application seeking maintenance. He alleged that the petitioner is of weak mind, indisciplined and selfish. He alleged that his wife was quarrelsome and assaulting him. The Opposite Party No.2 admitted

PR. COMMISSIONER OF INCOME TAX vs. SMT. KAJAL CHHABRAB

In the result, the revision stands dismissed

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

house on rent. With the aforesaid averments, the revision-petitioner has prayed to dismiss the maintenance proceeding. 3. After having considered the rival pleas upon hearing the parties, the learned Judge Family Court, Bargarh by formulating some points proceeded to dispose the maintenance proceeding U/S. 125 of CrPC by allowing the same with consequential direction to the present revision-petitioner

PR. COMMISSIONER OF INCOME TAX-CENRAL vs. SHRI NIRMAL KUMAR KEDIA

In the result, the impugned orders of the

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

HOUSE, CUNNINGHAM ROAD, BENGALURU - 560 052 REPRESENTED BY ITS MANAGING PARTNER MR. H.J. SIWANI FATHER NAME: JUSAB KASAM SIWANI. AGED ABOUT 60 YEARS. ... APPELLANT (BY SRI SANDEEP HUILGOL, ADVOCATE) AND: THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, ZONE-II, 6TH FLOOR, VTK-1, GANDHINAGAR, BENGALURU - 560 009. ... RESPONDENT (BY SRI K. HEMAKUMAR, ADDL. GOVERNMENT ADVOCATE) THIS STA IS FILED UNDER SECTION

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S AJMER VIDYUT VITRAN NIGAM LTD.

Bench: AKIL KURESHI,REKHA BORANA

Section 24 of HMA, seeking interim maintenance at the rate of Rs.1,25,000/- per month. 6. By way of the impugned order, the Family Court assessed the monthly disposable income of the Husband in the range of Rs. Rs.1,10,000/- per month and directed the Husband to pay a cumulative sum of Rs.66,000/- per month as interim

PRINCIPAL COMISSIONER OF INCOME TAX vs. SHRI KUSHAL KUMAR LUNAWAT

Bench: SABINA,NARENDRA SINGH DHADDHA

Section 24 of HMA, seeking interim maintenance at the rate of Rs.1,25,000/- per month. 6. By way of the impugned order, the Family Court assessed the monthly disposable income of the Husband in the range of Rs. Rs.1,10,000/- per month and directed the Husband to pay a cumulative sum of Rs.66,000/- per month as interim

SHRI LALLU RAM YADAV S/O GANESH vs. THE INCOME TAX OFFICER

Bench: INDRAJIT MAHANTY,SATISH KUMAR SHARMA

property? But, definitely, these transactions were post passing of the impugned order. They were not the part of the record before the court below. Therefore, this Court refrains to make any further discussion on that issue and those transactions shall not have any bearing while examining the correctness, legality or propriety of the impugned judgment and order. 7. Admittedly, this

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S SILVER AND ARTS PALACE

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

5. In this case, more than sufficient time and opportunity of hearing has been provided by the trial Court to both the parties, but the appellant has failed to produce the service of notice to the respondent. The only ground raised by the appellant in his application under Section 391 of the Criminal Procedure Code is, due to inadvertence