PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. SHRINATH CORPORATION

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

5) is not applicable. 14. Sub-section (6) of Section 153 mandates that where an assessment, reassessment, or recomputation is to be made in - 9 - HC-KAR NC: 2025:KHC:30667-DB WA No. 68 of 2024 consequence of, or to give effect to, any finding or direction contained in an order of the Tribunal, such action shall be completed

PR. COMMISSIONER OF INCOME TAX-CENRAL vs. SHRI NIRMAL KUMAR KEDIA

In the result, the impugned orders of the

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

SECTION 66(1) OF THE KARNATAKA VALUE ADDED TAX ACT 2003 AGAINST THE 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

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

5 of 1964 and it came into effect w.e.f. 1-4-1964. Both sections require that the subject-matter of the provisions viz. investments in the case of Section 69 and money, bullion, jewellery or other valuable articles in the case of Section 69-A are not recorded in the books of accounts. That is, in a case where books

MAMTA GUPTA vs. INCOME TAX OFFICER

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

5 SCC 747 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

PRINCIPAL COMMISSIONER OF INCOME TAX 1, JAIPUR vs. SHRI SURENDRA MEENA

Bench: AVNEESH JHINGAN,PRAVEER BHATNAGAR

1. The petitioner [Assessee] has filed the present petition, inter alia, impugning a notice dated 30.08.2022 [the impugned notice] issued under Section 148 of the Income Tax Act, 1961 [the Act] in respect of the assessment year [AY] 2015-16. The Assessee is, essentially, aggrieved by the initiation of the reassessment proceedings for AY 2015-16, which were commenced

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHRI MADAN MOHAN GUPTA

Bench: SANJEEV PRAKASH SHARMA,SANJEET PUROHIT

5 dated 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

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

Appeal is dismissed

Bench: INDRAJIT MAHANTY,SATISH KUMAR SHARMA

5 clauses of the agreement provided resolution of the dispute with regard to the charging of the property tax. 6. The learned Arbitrator vide award dated 03/09/2012 accepted the claim and rejected the contention. It is thereafter the objection under section 34 were filed, which has been dismissed. 7. Learned counsel appearing on behalf of the appellant in support

PR. COMMISSIONER OF INCOME TAX vs. M/S SHREE CEMENT LIMITED

Bench: AVNEESH JHINGAN,BHUWAN GOYAL

reassessment proceedings and allowed [2024:RJ-JP:18621-DB] (2 of 2) [ITA-294/2018] the appeal, the other ground raised with regard to the nature of Education Cess was not gone into. 3. On 28.02.2019, the appeal was admitted by formulating following substantial question of law:- “Whether the facts and in the circumstances of the case

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

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

5. On the other hand, the learned counsel for the claimants in M.V.C.No.444/2014 that the Tribunal erred in assessing the income of the deceased and that the amount of the compensation awarded under the conventional heads is on the lower side and the same deserves to be enhanced suitably. It is further submitted that in M.V.C.No.445/2014 the Tribunal

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

1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE, C.R. BUILDING, QUEENS ROAD, BENGALURU–560 001. 2. THE ASSISTANT COMMISSIONER OF INCOME- TAX, CENTRAL CIRCLE-2(2), C.R. BUILDING, QUEENS ROAD, BENGALURU–560 001. ...APPELLANTS (BY SRI. K.V. ARAVIND, ADVOCATE) 4 AND: M/S. GMR ENERGY LIMITED, 25/1, SKIP HOUSE, MUSEUM ROAD, BENGALURU–560 025. PAN:AAACT8420A. ... RESPONDENT (BY SRI. BALARAM