PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. SHRINATH CORPORATION

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

reassessment, or recomputation is to be made under Section 147 of the Act, pursuant to reopening under Section 148, such proceedings are required to be completed within one year from the end of the financial year in which the notice under Section 148 was served. Further, in cases of assessment under Sections 153A or 153C, consequent to a search initiated

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

Bench: SANGEET LODHA,RAMESHWAR VYAS

20 dignity of the individuals” and the “unity of the nation”. This is what the Preamble of our Constitution says, and that is what is elaborated in the two vital Chapters of the Constitution on fundamental rights and directive principles of State policy. (Bhim Singh v. Union of India[31]). The Preamble is meant to embody, in a very

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

20 BMTC BUILDING K.H.ROAD, SHANTHINAGAR BENGALURU-560 027. 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-4.1) DGSTO-04, 'A' BLOCK 4TH FLOOR, ROOM NO.404 VTK-2, KORAMANGALA BENGALURU-560 047. …PETITIONERS (BY SHRI. JEEVAN J. NEERALGI, AGA) AND M/s. INGRAM MICRO INDIA PVT. LTD. NO.12, SHIVA GOVINDA BUSINESS CENTRE NEW HOSUR ROAD WILSON GARDEN BENGALURU-560 027. REPRESENTED

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