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 - 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