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

Appeal is dismissed

Bench: INDRAJIT MAHANTY,SATISH KUMAR SHARMA

reassessment of tax: Provided that at the time of revision of such annual property tax the exemptions or increases under sub-section (7) shall not apply. (5) The rates of basic property tax fixed by the Council for the first time under sub-section (3) shall come in to force on such date as the Government may, by notification, appoint

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHRI MADAN MOHAN GUPTA

Bench: SANJEEV PRAKASH SHARMA,SANJEET PUROHIT

reassessment action itself having been validly initiated. 32. Explanation 3, cannot consequently be read as enabling the AO to attempt to either deviate from the reasons originally recorded for initiating action under Section 147/148 of the Act nor can those Explanations be read as empowering the AO to improve upon, supplement or supplant the reasons which formed This

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 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 vs. PALSANA GRAM SEWA SAHKARI SAMITI LIMITED

Bench: INDERJEET SINGH,VINOD KUMAR BHARWANI

3) 9 STRP NO. 08 OF 2022 AND CONNECTED MATTERS 45 jurisdiction under Section 29 of the Act because in the case on hand as far as Nokia was concerned, the phone charger was sold as a separate accessory and, therefore, Apex Court held that it is not part of mobile phone. The battery was supplied with mobile phone

MAMTA GUPTA vs. INCOME TAX OFFICER

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

3 (2004) 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

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

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

3. Aggrieved by the same, an appeal was preferred before the Commissioner of Income Tax. The appeal was partly allowed. Questioning the same, appeals were preferred before the Tribunal. The Tribunal considered the appeals on technical aspects as to whether the invocation of the provisions of Section 153A of the Act is valid or not in the facts and circumstances

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

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

3. On the basis of the pleading of the parties, the Tribunal, framed the issues and recorded the evidence. The injured claimant examined herself as PW1, Sudhakanth (PW2), Anjaneya (PW3), Chandan (PW4), Ananditha (PW5) and got marked Ex.P1 to Ex.P30 respectively. The respondents examined KM Prakash (RW1) and got marked documents namely Ex.R1 to Ex.R9 on their behalf. The Tribunal