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

Bench: AKIL KURESHI,REKHA BORANA

6) If ingress into any vessel, vehicle or aircraft authorized to be searched cannot be obtained because such vessel, vehicle or aircraft is moving or for any other reason, it shall be lawful for the authority executing the authorisation, with such assistance as may be required of police officers and such officers, as specified in Section

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. SHRINATH CORPORATION

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

2. This writ appeal, filed under Section 4 of the Karnataka High Court Act, 1961, by the Revenue, is directed against the order dated 17.08.2023 passed in W.P. No.13953/2020 (T-IT). 3. The facts, in brief, are that, the respondent–assessee, filed its return of income for the assessment year 2007–08. The Assessing Officer completed the assessment under

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

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 on 10-9-1969 77. (1965) 2

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

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

Bench: AKIL KURESHI,REKHA BORANA

6. Such application in which route is not mentioned:- Opposite Party No. 53. In this way, only applications 16, 17, 18, 19 & 20 complies with all the conditions. “ The STAT, thereafter, observed that the Regional Transport Authority had, in its meeting dated 27.12.2008, ignored the provisions of Section 70, 71, 72 and Rule 68 of the Rules which required

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

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

6) [ITA-44/2025] HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 24/03/2026 1. Heard. 2. These appeals assail the order passed by the ITAT, whereby the ITAT has held that the AO has relied on the statement of third persons recorded behind the back of the assessee and without giving

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

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

6) [ITA-44/2025] HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 24/03/2026 1. Heard. 2. These appeals assail the order passed by the ITAT, whereby the ITAT has held that the AO has relied on the statement of third persons recorded behind the back of the assessee and without giving

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

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

6) [ITA-44/2025] HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 24/03/2026 1. Heard. 2. These appeals assail the order passed by the ITAT, whereby the ITAT has held that the AO has relied on the statement of third persons recorded behind the back of the assessee and without giving

MAMTA GUPTA vs. INCOME TAX OFFICER

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

2 of 171 Kumar, Mr. Apurv Kumar, Ms. Anamika, Advocates for DDA. + LA.APP. 40/2007 DHARAM VEER .....Appellant Through: Mr. N.S. Chechi, Mr. Vaibhal Chechi and Ms. Rekha Chauhan, Advocates. versus UOI & ANR. .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. Mohd. Sueb Akhtar, Mr. Divakar Kapil, Advocates

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

Bench: INDRAJIT MAHANTY,PUSHPENDRA SINGH BHATI

6. With the Appellant having given up the plea regarding Section 147 of the IT Act before the ITAT the Court decides that issue in favour of the Department and against the Appellant. As regards issues 2, 3 and 4, these pertain to merits of the case. The total additions made by the Assessing Officer (AO) to the taxable

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

Appeals are dismissed

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

6. Having considered the submissions addressed by the learned counsels for the rival parties at the Bar, we find that it is a common case of the parties that the shipping bills were filed during the period 01 April 2014 to 31 March 2015 without declaration for claim of STR and the proposed amendments were sought belatedly by the respondents

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

PRINCIPAL COMMISSIONER OF INCOME TAX, vs. HARISH JAIN

Accordingly, the Criminal Revision Case is allowed

Bench: The Madurai Bench Of Madras High Court Dated : 21.07.2025 Coram: The Honourable Mrs.Justice L.Victoria Gowri Crl.R.C.(Md)No.81 Of 2023 & Crl.M.P.(Md)No.1047 Of 2023 Prabavathi

Section 138 satisfied, the learned Trial Court convicted the accused, sentenced her to nine months simple imprisonment, directed payment of Rs.35,00,000/- as compensation within one month and in default, imposed a further two months simple imprisonment. Judgment of the Additional District and Sessions Judge, Paramakudi:- 6.In Criminal Appeal in C.A.No.2 of 2017, the appellant raised grounds

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

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. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.

Bench: AKIL KURESHI,SUDESH BANSAL

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

2. The appellant/assessee has preferred an appeal before 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 3 served with