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12 results for “section 68”+ Section 32clear

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Key Topics

Section 2546Section 2635Section 2645Section 1494Section 2503Addition to Income3Section 92C2Section 172

PR. COMMISSIONER OF INCOME TAX vs. SMT. KAJAL CHHABRA

Appeals are dismissed

ITA/32/2021HC Rajasthan06 May 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

Section 130Section 149

32 of 1994) (hereinafter referred to as the said Act) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) number 52/2011- Service Tax, dated the 30th December, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 945(E), dated

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

68 ; f. Ad interim order in terms of prayers above ; (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 28 of 300 g. Such further and/or other order or orders be passed and/or direction or directions be made as to this Hon’ble Court may deem fit and proper. GA/4/2021 (APO/92/2020) Prayer a. Injunction

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

68 ; f. Ad interim order in terms of prayers above ; (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 28 of 300 g. Such further and/or other order or orders be passed and/or direction or directions be made as to this Hon’ble Court may deem fit and proper. GA/4/2021 (APO/92/2020) Prayer a. Injunction

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S AJMER VIDYUT VITRAN NIGAM LIMITED

ITA/153/2019HC Rajasthan08 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

32, 33, 34, 35, 36, 37, 38, 43, 44, 45, 50, 60, 63, 64, 65, 70, 71, 76, 78, 79, 93. 5. Affidavits in which date has not been mentioned by the Notary:- Opposite party nos. 29, 43, 44, 45, 45, 70, 73, 81. 6. Such application in which route is not mentioned:- Opposite Party No. 53. In this

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

32. (2011) 5 SCC 29 33. (1996) 10 SCC 665 34. AIR 1965 SC 745 35. AIR 1969 Guj 74 36. (2013) 9 SCC 659 37. (1986) 2 SCC 68 38. AIR 1955 SC 549 2 39. ILR 1975 Delhi

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

ITA/6/2021HC Rajasthan01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

68 OF 2020 AGAINST THE ORDER DATED 30.09.2019 IN I.T.A.NO.238 OF 2019 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI. BY ADV.SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/RESPONDENT/ASSESSEE: SHRI. JOSE THOMAS PADINJAREVEETTIL, PUTHENVEEDU, ADOOR P.O., PATHANAMTHITTA -691 523. BY ADV.SRI.ANIL D. NAIR (SR.) BY ADV.SRI.R.SREEJITH BY ADV.SMT.TELMA

PR. COMMISSIONER OF INCOME TAX, vs. SHRI ASHOK AGARWAL HUF

ITA/4/2021HC Rajasthan16 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

Section 120BSection 13(1)(d)Section 13(2)Section 17Section 26Section 42

32. At the outset, it is clarified that the learned Senior Counsel for the Respondent has not raised any contention regarding whether, after the freezing of property under Section 17(1A) of the PMLA, the mandatory requirements of Section 20 of the PMLA were duly complied with prior to the passing of the order under Section

PRINCIPAL COMMISSIONER OF INCOME TAX-I vs. M/S K.S. CAPITAL SERVICES PRIVATE LIMITED

ITA/63/2024HC Rajasthan03 Jul 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Section 153Section 250Section 254Section 263Section 264Section 2ASection 92C

68,740/- The other additions made in the assessment order under head Royalty on Handsets of Rs.78,53,40,000/- and Royalty on Infrastructure Equipments of Rs 39,04,76,313/- are also being reduced for giving statistical effect to the order of hon'ble ITAT. Net Taxable Income Rs. 5,32,88,790/- Appeal effect given as above

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

32 of 171 Kumar, Mr. Apurv Kumar, Ms. Anamika, Advocates for DDA. versus NATHU & ORS. .....Respondents Through: Mr. Rahul Chaudhary, Advocate. Mr. Inder Singh, Adv. for Claimants/Land owners + LA.APP. 1145/2008 UOI .....Appellant Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. versus BALBIR

PR. COMMISSIONER OF INCOME TAX vs. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.

ITA/82/2020HC Rajasthan14 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

Sections 2(h), 2(j), 2(n), 2(t), 2(u) & 2(x). It is argued that in terms of the said provisions information of Registrants would be clearly covered and thus would have to be protected from disclosure. The said sections are extracted hereinunder for ease of reference: “2. In this Act, unless the context otherwise requires

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

ITA/31/2021HC Rajasthan06 May 2022

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

Section 19 of the CPC is so interpreted, the purpose thereof would bedefeated. Similarly, State of Meghalaya & Ors v Jyotsna Das AIR17 2008 SCC OnLine Del 1049.231991 Gauhati 96 also held that wrong done includes and covers theeffect of the act. The counsel for the defendants has relieduponRashtriya Mahila Kosh v The Dale View 2007 IV AD (Delhi

PR. COMMISSIONER OF INCOME TAX vs. M/S MAHARAJA SHREE UMAID MILLS LTD

In the result, Appeal Suit is allowed and the impugned judgment and

ITA/83/2020HC Rajasthan07 May 2022

Bench: The Madurai Bench Of Madras High Court Reserved On : 28.02.2024 Pronounced On : 21.05.2024 Coram: The Honourable Mrs.Justice L.Victoria Gowri A.S.(Md)No.83 Of 2020 1.Jainambeevi 2.Sakkinam Begam 3.Mariam Beevi 4.Fathima Beevi 5.Sahul Hameed 6.Umar Habiba 7.Minor.Sirin Farhana

For Appellant: Mr.J.Barathan
Section 96

32. Partnership deed bearing document No.2149 of 1983 of Nagal Nayakanpatti Dindigul sub-registry dated 09.11.1983 (Exhibit A2): On 09.11.1983, the three sons of Mapilai Meera Mohaideen Rauther 40/85 https://www.mhc.tn.gov.in/judis A.S.(MD)No.83 of 2020 Sayabu, namely, Syed Mohammed, Mohamed Abdullah and Jamalia Syed Yaseen, executed a partition deed bearing document No.2149 of 1983 of Nagal Nayakanpatti, Dindigul