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

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

Section 68 was inserted in the Income-tax Act, 1961, only to provide statutory recognition to a principle which had been clearly adumbrated in judicial decisions.” 31. The respondent herein is a private limited company. It is not the case of the respondent that the directors or persons behind the companies making the investment in their shares were related

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

Bench: AKIL KURESHI,REKHA BORANA

80 of the Motor Vehicles Act and Rule 63 of the Rules:- Time table is enclosed with the application of the opposite party nos. 16, 17, 18, 19, 20. Apart from this, time table is not annexed with any other application. 13 4. Such applications in which there is no date and signatures of the applicant are mentioned:- Opposite party

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. SHRINATH CORPORATION

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

80 FEET ROAD, KORMANGALA, BANGALORE-560 095. …APPELLANTS (BY SRI E.I. SANMATHI, SENIOR STANDING COUNSEL) AND: 1. M/S. UNITED SPIRITS LTD., UB TOWERS, No.24, VITTAL MALLYA ROAD, BENGALURU-560 001, REPRESENTED BY ITS VICE PRESIDENT. …RESPONDENT (BY SMT. TANMAYEE RAJKUMAR, ADVOCATE FOR C/R1) Digitally signed by VINUTHA B S Location: HIGH COURT OF KARNATAKA

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

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

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

Bench: AKIL KURESHI,REKHA BORANA

68. It must also be borne in mind that the freezing of a bank account in violation of statutory requirements has far-reaching consequences. Such action directly impinges upon the constitutional right to property guaranteed under Article 300A of the Constitution of India, which mandates that no person shall be deprived of property except in accordance with the authority

MAMTA GUPTA vs. INCOME TAX OFFICER

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

68 of 171 with Ms. Shivangi Bhasin, Advocate for DDA Mr. Kunal Sharma, Mr. Vaishnav Kumar, Advocates for DDA + LA.APP. 256/2017 POOJA .....Appellant Through: Mr. Bhagwat Pd. Gupta, Mr. Rajesh Gupta and Mr. Ganga Ram Upadhyay, Advocates. versus UNION OF INDIA & ANR .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar

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

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

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