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

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

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

Appeal is dismissed

Bench: INDRAJIT MAHANTY,SATISH KUMAR SHARMA

12 (3) The Council of the respective Municipality shall, subject to the limit fixed by the Government in accordance with the category of buildings referred to in sub-section (2), fix after complying with the procedure prescribed, the rates of basic property tax (in whole number) to be made applicable to each category of buildings situated in the area

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

10 of 17 (Tax Case No.8/2024) conditions are satisfied necessitating the invocation of the deeming fiction. 14. The provisions of Section 69A of the IT Act came up for consideration and interpretation before the Supreme Court in the matter of D.N. Singh v. Commissioner of Income Tax, Central, Patna and another3 wherein the contours of the said provision was expounded

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

Section 153A is not dependent on any undisclosed income being unearthed during such search.” 6. Therefore, the position of law is quite clear. The Tribunal was of the view that the latest judgment in the case of COMMISSIONER OF INCOME TAX V/S. LANCY CONSTRUCTIONS reported in (2016) 66 9 taxmann.com 264 (KARNATAKA) was valid since it is the latest judgment

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHRI MADAN MOHAN GUPTA

Bench: SANJEEV PRAKASH SHARMA,SANJEET PUROHIT

12 February 2024 on the following question of law:- “A. Whether Ld. ITAT has erred on the facts and circumstances of the case in not appreciating Explanation 3 of Section 147 of the Income Tax Act, 1961 and whether the same would empower the Assessing Officer to assess or reassess income in respect of any issue which has escaped assessment

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

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

Bench: INDERJEET SINGH,VINOD KUMAR BHARWANI

12. Entry 53 of Schedule III of the KVAT Act reads thus: “IT Products including telecommunication equipment as may be notified.” 13. The Notification No. FD 43 CSL 07(02) dated April 4, 2007 is similar to the Entry in Heading 8517 of the Central Excise Tariff Act, 198514 and the Customs Tariff Act, 197515, which reads as: “Telephone sets

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

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

12 disability to the extent of 24% to the whole body. It is urged that the amount of compensation awarded under the other heads are on the lower side considering the nature of the injuries sustained by the claimant. 6. We have considered the submissions made by learned counsel for the parties and have perused the record