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

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

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

23 of 300 e. Direction upon the Administrators pendent lite to forthwith withdraw the letters dated 20th May, 2021 and 21st May, 2021 being Annexures “S” and “T” respectively hereto as well as any other similar letter. f. Ad-interim orders in terms of prayers above ; g. Such further orders or directions be passed as this Hon’ble Court

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

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

23 of 300 e. Direction upon the Administrators pendent lite to forthwith withdraw the letters dated 20th May, 2021 and 21st May, 2021 being Annexures “S” and “T” respectively hereto as well as any other similar letter. f. Ad-interim orders in terms of prayers above ; g. Such further orders or directions be passed as this Hon’ble Court

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

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

In the result, the revision stands dismissed

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

property and his old and ailing mother being dependent on him with his two RPFAM No.18 of 2021 Page 4 of 23 younger brothers is not able to pay the maintenance @ Rs.5,000/- each to the OP Nos. 1 & 2. It is also contended in the objection by the revision-petitioner that he has a small residential house over land

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

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

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

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

2. That the first party shall handover the vacant physical possession of the said property to the second party at the time of full and final payments and also handed over the photocopy of the relating document the said property to the second party at the time of Bayana payments, in respect of the said Property...... 5. That after receiving

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

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

23 9. Section 146 of the NI Act precribed as under: “146. Bank’s slip prima facie evidence of certain facts.— The Court shall, in respect of every proceeding under this Chapter, on production of bank’s slip or memo having thereon the official mark denoting that the cheque has been dishonoured, presume the fact of dishonour of such cheque

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S EDILA BUSINESS WORLD PVT. LTD.

Bench: AKIL KURESHI,SUDESH BANSAL

23 9. Section 146 of the NI Act precribed as under: “146. Bank’s slip prima facie evidence of certain facts.— The Court shall, in respect of every proceeding under this Chapter, on production of bank’s slip or memo having thereon the official mark denoting that the cheque has been dishonoured, presume the fact of dishonour of such cheque

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S HADOTI PUNJ VIKAS LTD.

Bench: AKIL KURESHI,SUDESH BANSAL

23 9. Section 146 of the NI Act precribed as under: “146. Bank’s slip prima facie evidence of certain facts.— The Court shall, in respect of every proceeding under this Chapter, on production of bank’s slip or memo having thereon the official mark denoting that the cheque has been dishonoured, presume the fact of dishonour of such cheque

SMT. BADAMI DEVI KUMAWAT vs. INCOME TAX OFFICER

Bench: PRAKASH GUPTA,NARENDRA SINGH DHADDHA

23 9. Section 146 of the NI Act precribed as under: “146. Bank’s slip prima facie evidence of certain facts.— The Court shall, in respect of every proceeding under this Chapter, on production of bank’s slip or memo having thereon the official mark denoting that the cheque has been dishonoured, presume the fact of dishonour of such cheque

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

2 and he also accepted the rent income. One more thing which is worth taking note of is that neither O.P.W.-2 nor O.P.W.-3 in their evidence claimed that they are residing with their son-O.P. No.2 at Mumbai. They did not come out with any evidence that they are dependent upon the income of O.P. No.2

PR. COMMISSIONER OF INCOME TAX vs. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.

Bench: AKIL KURESHI,SUDESH BANSAL

property rights of the plaintiff and to deceive members of the public into believing that defendant nos. 1 and 2 are in fact authorised by the plaintiff to recruit franchisees. The fact that the defendant nos. I and 2 seek deposit of money by potential franchisees into a designated bank account [which account has been opened in the name

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

Bench: AKIL KURESHI,REKHA BORANA

2. MAT.APP. (F.C.) 87/2019, has been filed by Mr Sanjay Kumar Baranwal (‘Husband’) seeking setting aside/modification of the impugned order dated 29th January, 2019, passed by the learned Judge, Family Courts, Dwarka, New Delhi (‘Family Court’) whereby the application filed by the Mrs Bhavna Kumari (‘Wife’) under Section 24 of Hindu Marriage Act, 1956 (‘HMA’) was disposed of, directing

PRINCIPAL COMISSIONER OF INCOME TAX vs. SHRI KUSHAL KUMAR LUNAWAT

Bench: SABINA,NARENDRA SINGH DHADDHA

2. MAT.APP. (F.C.) 87/2019, has been filed by Mr Sanjay Kumar Baranwal (‘Husband’) seeking setting aside/modification of the impugned order dated 29th January, 2019, passed by the learned Judge, Family Courts, Dwarka, New Delhi (‘Family Court’) whereby the application filed by the Mrs Bhavna Kumari (‘Wife’) under Section 24 of Hindu Marriage Act, 1956 (‘HMA’) was disposed of, directing

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