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

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

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

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Section 96 of the Code of Civil Procedure, 1908 (CPC) is filed by the plaintiff in the suit impugning the Judgment of the trial court dated 29.11.2016 by which the trial court has dismissed the suit for specific performance filed by the appellant/plaintiff with respect to the suit property bearing no. E-2, Upper Ground Floor, Jawahar Park, Laxmi Nagar

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

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

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

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

3, 6, 36, 37, 38, 39, 40 and 42 of the Indian Trust Act, 1882 were referred to. Section 5 of the Society Registration Act, 1860 and Section 16 of the State Act were also referred to. It is submitted that PDB during her lifetime did not have any right of nomination of any Member of the managing committees

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

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

3, 6, 36, 37, 38, 39, 40 and 42 of the Indian Trust Act, 1882 were referred to. Section 5 of the Society Registration Act, 1860 and Section 16 of the State Act were also referred to. It is submitted that PDB during her lifetime did not have any right of nomination of any Member of the managing committees

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

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

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

house, i.e., the matrimonial home situated at property bearing No. B-4, Kirti Nagar, Delhi, albeit under the same roof but in separate portions/rooms on the ground floor of the said property. 3. On 29.05.2023, the respondent-wife had filed the petition under Section

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

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

3 SCC (Cri) 374 whereby in para 11 the Hon’ble Supreme Court has held as under: “11. ** The High Court upon analysing the materials brought on record by the parties had arrived at a finding of fact that in view of the conduct of the parties it would not be prudent to hold that the respondent borrowed a huge

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

Bench: AKIL KURESHI,SUDESH BANSAL

3 SCC (Cri) 374 whereby in para 11 the Hon’ble Supreme Court has held as under: “11. ** The High Court upon analysing the materials brought on record by the parties had arrived at a finding of fact that in view of the conduct of the parties it would not be prudent to hold that the respondent borrowed a huge

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

Bench: AKIL KURESHI,SUDESH BANSAL

3 SCC (Cri) 374 whereby in para 11 the Hon’ble Supreme Court has held as under: “11. ** The High Court upon analysing the materials brought on record by the parties had arrived at a finding of fact that in view of the conduct of the parties it would not be prudent to hold that the respondent borrowed a huge

SMT. BADAMI DEVI KUMAWAT vs. INCOME TAX OFFICER

Bench: PRAKASH GUPTA,NARENDRA SINGH DHADDHA

3 SCC (Cri) 374 whereby in para 11 the Hon’ble Supreme Court has held as under: “11. ** The High Court upon analysing the materials brought on record by the parties had arrived at a finding of fact that in view of the conduct of the parties it would not be prudent to hold that the respondent borrowed a huge

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

Bench: SABINA,NARENDRA SINGH DHADDHA

3. On the point of income, it is the case of the petitioner that her husband was earning a monthly salary of Rs. 70,000/- from his employment in a public sector undertaking, he has income from house rent and other properties. According to Patna High Court CR. REV. No.22 of 2019 dt.22-12-2023 3/18 the petitioner, her husband

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

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

Bench: SANGEET LODHA,RAMESHWAR VYAS

house to be ransacked and all her valuables missing. Next day, she approached the respondent to reason out with him and to persuade him to return to the matrimonial home, but she was physically assaulted and removed from the premises. 27. The appellant claimed that the respondent had no money or property in the year 1974, but after his marriage