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

PR. COMMISSIONER OF INCOME TAX vs. PALSANA GRAM SEWA SAHKARI SAMITI LIMITED

Bench: INDERJEET SINGH,VINOD KUMAR BHARWANI

10. In the facts of this case, it cannot be said that there was any fresh material nor any tangible material which would permit the authorities to reassess or issue said notice. Decision of Nokia will not apply to facts of this case.” (Emphasis Supplied) 18. As noticed hereinabove, in Entry No. 60(6)(g) of the Punjab

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

Bench: SANGEET LODHA,RAMESHWAR VYAS

reassessment of such property taxes was made, and the amount of tax to be levied and collected was determined under sub-section (1). The proviso thereto required the Corporation to pay simple interest, at the rate of six percent per annum, on the amount of excess liable to be refunded under Sub-section (2), from the date of the decree

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