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

Bench: SANGEET LODHA,RAMESHWAR VYAS

68. AIR 1966 SC 1637 69. (1973) 1 SCR 515 70. (2013) SCC OnLine 622 (Bom HC DB) 71. (2003) ECR 783 (SC) 72. (2015) 4 SCC 400 73. AIR 1996 SC 188). 74. (1975) Supp SCC 1 75. AIR 1963 SC 1742 76. Criminal Appeal No. 75/69 decided

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. SHRINATH CORPORATION

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

68 of 2024 THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI PAWAN GUPTA,

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

4 of 6) [ITA-44/2025] “It is well known that the whole catena of sections starting from section 68

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI SHAILENDRA KUMAR GUPTA,

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

4 of 6) [ITA-44/2025] “It is well known that the whole catena of sections starting from section 68

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI RAJ RAJESHWARI GUPTA,

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

4 of 6) [ITA-44/2025] “It is well known that the whole catena of sections starting from section 68

MANDA BUILDERS vs. I.T.O.WARD-21,BIKANER

Bench: INDRAJIT MAHANTY,PUSHPENDRA SINGH BHATI

4. Whether under the facts and circumstances of the case Section 68 of the Act has any application?” 3. Mr. T.K. Satapathy

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

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

68 of 300 Section 2(55) of the said Act that is a person whose name is entered in the Register of Members or the beneficial owner in the records of the depository. It is submitted that in the instant case even by the respondent’s own showing since the estate does not hold or even control directly

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

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

68 of 300 Section 2(55) of the said Act that is a person whose name is entered in the Register of Members or the beneficial owner in the records of the depository. It is submitted that in the instant case even by the respondent’s own showing since the estate does not hold or even control directly

PR COMMISSIONER OF INCOME TAX JAIPUR-II vs. M/S VAIBHAV GLOBAL LTD

The appeal is allowed in part

Bench: AKIL KURESHI,SAMEER JAIN

Section 168 of the Motor Vehicles Act, 1988 ( for short “ the Act”) mandates that “ just compensation” should be paid to the claimants. Any method of calculation of compensation which does not result in the award of “just compensation” would not be in accordance with the Act. The word “ just” is of a very wide amplitude. The courts must interpret

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

Appeals are dismissed

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

4 of the Central Excise Act1944(1 of 1944); (b) the rebate shall be claimed either on the basis of rates specified in the Schedule of rates annexed to this notification (hereinafter referred to as the Schedule), as per the procedure specified in paragraph 2 or on the basis of documents, as per the procedure specified in paragraph 3; Digitally

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

Bench: SANDEEP MEHTA,KULDEEP MATHUR

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

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

Bench: AKIL KURESHI,REKHA BORANA

4. Such applications in which there is no date and signatures of the applicant are mentioned:- Opposite party nos. 18, 13, 29, 30, 31, 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

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

Bench: AKIL KURESHI,SUDESH BANSAL

4, 6 and 10 of the Information Technology (Procedure and Safeguard for Blocking for Access of Information by Public) Rules, 2009 (hereinafter “the Blocking Rules, 2009”). It is stated that if there is repeated non-compliance of Court orders by any DNR, then the same can be construed as a violation of public order under Section

THE PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL) vs. SHRI VIJAY KUMAR SAINI

The Appeal is allowed to the extent indicated herein above

Bench: The Income Tax Appellate Tribunal, Raipur Bench, Raipur (For Short The "Itat") In The Online Portal Via E-Filing Mode, Against The Order Dated 27.7.2023 Passed By The Commissioner Of Income- Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi {For Short The "Cit (Appeals)"}. However, Thereafter, He Was Not

68 days in filing the appeal has been filed. As such, for want of notice, the appellant could not appear and file such application. Hence, this appeal has been filed by the appellant under Section 260A of the Act. 3. Mr. Gyan Prakash Shukla, learned counsel for the appellant would submit that the notice of the appeal

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

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Section 153(2A) would have to be computed accordingly. 10. Our attention was drawn to the order of 12 March 2015 which reads thus:- This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S ORIENTAL POWER CABLES LTD.

Bench: The Learned Tribunal On The Ground That Their Predecessor, Namely, Ananta Chakraborty Died In A Road Traffic Accident Due To Rash & Negligent Driving Of The Driver Of The Offending Vehicle Duly Insured Under Policy Of The Insurance Company.

Section 171 of the M.V. Act. Under the above observation, the award passed by the learned tribunal requires modification. Calculation of compensation 1. Annual Income :Rs. 1,88,558/- 2. Add: 25% Future Prospects :Rs. 47,139/- :Rs. 2,35,697/- 3. Less:1/3rd deduction :Rs.78,565/- :Rs. 1,57,132/- 4. Multiplier 13 :Rs.20,42,716/- (Rs.1

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

4 SCC 160 22(2005) 6 SCC 657 232012 SCC OnLine Del 4019 Signed By:PRIYA Signing Date:16.07.2025 15:18:52 Signature Not Verified Signed By:PURUSHAINDRA KUMAR KAURAV Signature Not Verified 19 termination by notice, only monetary compensation limited to the notice period is recoverable in law; and (iii) under Section 14 of SRA, determinable contracts

M/S HERBICIDES INDIA LTD vs. ASSISTANT COMMISSIONER

The appeals are dismissed

Bench: AVNEESH JHINGAN,MANEESH SHARMA

Section 260-A of the Income Tax Act, 1961 (for brevity ‘the Act’) are filed against the orders dated [2025:RJ-JP:13935-DB] (2 of 6) [ITA-816/2008] 31.07.2008 and 20.06.2008 passed by the Income Tax Appellate Tribunal, Jaipur (for brevity ‘the tribunal’). 3. On 01.12.2008 and 18.11.2009, the appeals were admitted on following substantial questions