MAMTA GUPTA vs. INCOME TAX OFFICER

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

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

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

b) He must be the owner of any money, bullion, jewellery or other valuable articles; 3 (2024) 3 SCC 378 Page 11 of 17 (Tax Case No.8/2024) (c) The said articles must not be recorded in the books of accounts, if any maintained; (d) The assessee is unable to offer an explanation regarding the nature and the source of acquiring

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

B. PRAMOD, ADV.,) AND: 1. MANAGING DIRECTOR NWKSRTC HAVERI DIVISION BYADGI UNIT-581106 OWNER OF BUS BEARING NO.KA-42-F-1485. 2. THE CHAIRMAN INTERNAL SECURITY FUND KARNATAKA STATE ROAD TRANSPORT CORPORATION K.H.ROAD, BENGALURU-560027. 3. THE DEPOT MANAGER CHITRADURGA DEPOT 7 KSRTC NEAR OLD ZILLA PANCHAYATH OFFICE, CHITRADURGA-577501. ... RESPONDENTS (BY SRI. F.S. DABALI, ADV.,) - - - THIS MFA CROB

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

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

Appeal is dismissed

Bench: INDRAJIT MAHANTY,SATISH KUMAR SHARMA

1) Every Council of the Municipality shall, in accordance with the provisions of this Act and the rules as may be prescribed, levy property tax on every building (including the land appurtenant thereto) situated within the area of the respective Municipality and not exempted as per the provisions of the Act. (2) (a) For the purpose of levying property