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

In the result, the impugned orders of the

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

REASSESSMENT ORDER DATED 22.01.2020 PASSED IN ADCOM/ZONE-II/APP-1/SMR/CR-27/2019-20 BY ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, GANDHINAGAR BENGALURU, ORDER, SETTING ASIDE THE ORDER DATED 06.05.2016 PASSED IN VAT.AP.NO.65/15-16 ON THE FILE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)- 1, SHANTHINAGAR, BENGALURU, PARTLY ALLOWING THE APPEAL FILED AGAINST ORDER DATED 10.06.2015 PASSED BY DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (ADUIT

MAMTA GUPTA vs. INCOME TAX OFFICER

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

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 of posh colonies such as Maharani

PR. COMMISSIONER OF INCOME TAX vs. M/S ANKIT CHIRAG DEVELOPERS PVT. LTD.

The appeal is allowed to the extent indicated herein-above, leaving

Bench: MANINDRA MOHAN SHRIVASTAVA,MADAN GOPAL VYAS

reassessment notice under Section 148 of the IT Act, which as per the provisions of Section 149 of the IT Act, provided for an outer time limit of six years from the end of the relevant assessment year i.e. till 31-3-2023, particularly when the assertion of the source of cash deposit tracing it to closing balance

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. SHRINATH CORPORATION

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

1. M/S. UNITED SPIRITS LTD., UB TOWERS, No.24, VITTAL MALLYA ROAD, BENGALURU-560 001, REPRESENTED BY ITS VICE PRESIDENT. …RESPONDENT (BY SMT. TANMAYEE RAJKUMAR, ADVOCATE FOR C/R1) Digitally signed by VINUTHA B S Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:30667-DB WA No. 68 of 2024 THIS WRIT APPEAL IS FILED UNDER SECTION

PRINCIPAL COMMISSIONER OF INCOME TAX 1, JAIPUR vs. SHRI SURENDRA MEENA

Bench: AVNEESH JHINGAN,PRAVEER BHATNAGAR

reassessment proceedings for AY 2015-16, which were commenced by issuance of the notice dated 28.06.2021 under Section 148 of the Act. 2. The Assessee is a national political party and is registered with the Election Commission of India [ECI] by a certificate dated 10.01.2000. The Assessee filed its return of income on 29.02.2016, declaring a Nil income, after claiming

PR. COMMISSIONER OF INCOME TAX, JODHPUR vs. GAJ SINGH

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

Section 306 of the Indian Evidence Act (sic Indian Succession Act) is based cannot have an applicability in all actions even in an case of personal injuries where damages flows from the head or under the head of loss to the estate. Therefore, even after the death of the injured claimant, claim petition does not abate and right

M/S S B L PRIVATE LIMITED vs. INCOME TAX OFFICER WARD 72 JAIPUR

Appeal is dismissed

Bench: INDRAJIT MAHANTY,SATISH KUMAR SHARMA

10 writing by either party to the other party (the "Dispute") in the first instance shall be interpreted in the manner prescribed therein, i.e., first the dispute is required to be referred to a consultant and thereafter on account of failure, the matter is required to be referred to arbitration. The expression 'taxes' provided under the heading, definition and interpretation

PRINCIPAL COMMISSIONER OF INCOME TAX - I vs. SHRI ARVIND GOTEWAL S/O SHREERAM GOTEWAL

The appeals are allowed

Bench: The Hon'Ble Mr. Justice Ravi Malimath

1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE, C.R. BUILDING, QUEENS ROAD, BENGALURU–560 001. 2. THE ASSISTANT COMMISSIONER OF INCOME- TAX, CENTRAL CIRCLE-2(2), C.R. BUILDING, QUEENS ROAD, BENGALURU–560 001. ...APPELLANTS (BY SRI. K.V. ARAVIND, ADVOCATE) 4 AND: M/S. GMR ENERGY LIMITED, 25/1, SKIP HOUSE, MUSEUM ROAD, BENGALURU–560 025. PAN:AAACT8420A. ... RESPONDENT (BY SRI. BALARAM

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHRI MADAN MOHAN GUPTA

Bench: SANJEEV PRAKASH SHARMA,SANJEET PUROHIT

1) & Ors. [2024 SCC OnLine Del 5048], held as follows:- “23. It becomes evident that the Court in Ranbaxy Laboratories Ltd., firstly took into consideration Section 147 of the Act, embodying the phrase “and also” prefixed to the expression “any other income chargeable to tax which has escaped assessment”. It thus came to the conclusion that, while an assessment