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

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

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

2,72,68,740/- 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

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

Bench: AKIL KURESHI,REKHA BORANA

9 STAT only on an application made to it, and not suo-motu. It is evident, therefore, that the revisional jurisdiction of the Tribunal, under Section 90 of the Act, can only be invoked by a person aggrieved, other than a person in whose favor a permit has either been granted or has been refused by the Regional Transport

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

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

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 an opportunity to the assessee to cross-examine the person before using the statements against the assessee. 3. Relying on the judgment passed

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

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

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 an opportunity to the assessee to cross-examine the person before using the statements against the assessee. 3. Relying on the judgment passed

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

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

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 an opportunity to the assessee to cross-examine the person before using the statements against the assessee. 3. Relying on the judgment passed

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

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

68 of the IT Act was not warranted when the accounts were maintained properly and formed part of the records. 9. The Court is unable to agree with the above submission of learned counsel for the Appellant that the additions were made mechanically. At every stage the AO, the CIT(A) and the ITAT have granted the Appellant some relief

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

2,68,000/-. In assessment year 2013–2014 (Ex.D2) it was only Rs. 3,10,000/-. The first Appellate Court erred in paragraph no.12 of its judgment in holding that the complainant was entitled to submit “altered” returns for earlier assessment years by paying tax with interest and penalty. There is no case for altered returns and that finding should

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

Appeals are dismissed

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

9 of 20 TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i) Government of India Ministry of Finance Department of Revenue New Delhi, the 29th June, 2012 Notification No. 41/2012-Service Tax G.S.R.___ (E)- In exercise of the powers conferred by section 93A of the Finance

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

The appeal is allowed in part

Bench: AKIL KURESHI,SAMEER JAIN

9) Heard learned counsel for the parties, considered their rival submissions and perused the record with utmost circumspection. 10) It is well settled preposition of law that the Court and tribunal are required to award just compensation. The amount of compensation should not be a meagre one or bonanza. In view of judgment of Hon’ble the Supreme Court

M/S HERBICIDES INDIA LTD vs. ASSISTANT COMMISSIONER

The appeals are dismissed

Bench: AVNEESH JHINGAN,MANEESH SHARMA

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 of law for assessment year 2001-02 and 2002-03 respectively:- “Whether the ITAT was justified in having reveresed the finding of the CIT (Appeals

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.

9 Court No. 3 Ali FMA 377 of 2024 Reliance General Insurance Co. Ltd. Vs. Arati Chakraborty & Ors. With COT 105 of 2019 Arati Chakraborty & Ors. Vs. Reliance General Insurance Co. Ltd. Ms. Gopa Das Mukherjee, Adv. ………. for the appellant. Mr. Saidur Rahaman, Adv. …for the respondents/claimants. The instant appeal has been preferred against the Judgment and Award dated 28th

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

Bench: AKIL KURESHI,SUDESH BANSAL

9. Both ld. Counsel for IBA and Mr. Gupta shall also seek instructions and file an affidavit on how much period is taken for freezing bank accounts after a Law Enforcement agency request and/or order of the Court is furnished to the banks.” 35. On 7th February, 2025 Mr. Sanjay Gupta, ld. Counsel had appeared and submitted that he would

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

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

Section 17 mandates that transfer of immovable property by means of a release deed require registration. 62. This Court has dealt with a case of unregistered release deed in Ammamuthu Ammal vs Devaraj, reported in 2011(5) MLJ 15 (Madras) and the relevant portion is extracted as follows: “If the recitals in the document do display and demonstrate, express