Sampathirao Apparao vs. Income Tax Officer,

The appeals stand dismissed

capital gain arising out of sale proceeds of house, thus, Assessing Officer requested Commissioner of Income Tax for adjustment of seized amount towards the tax liability of appellants. The Commissioner of Income Tax, Amritsar vide letter dated 26.06.2009 permitted Assessing Officer to adjust seized cash against tax liability of appellants. The Assessing Officer, accordingly, adjusted seized cash against

The Commissioner of Income Tax IV vs. Shri Raaj Kumar Jain

147 of 2013. The reference proceedings and the capital criminal appeal arising out of the same judgment dated 24.12.2012 have been heard together and are being disposed of by this common judgment. In order to protect identity of the unfortunate victims of Nithari incident, their names are being anonymized. The Nithari Incident 3. Nithari is a village abutting Sector

The Commissioner of Income Tax [Central] vs. Smt P Sujana

The appeal stands disposed of as indicated above

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

147, not a case for rectification wherein the tax liability has been enhanced. 6. Learned counsel for the revenue justifying the orders of the authorities submitted that Section 80 of the Act provides for submission of return for losses. In terms of the said Section, it is mandatory that the return for losses has to be filed in accordance with

Commissioner of Income Tax (TDS), vs. M/s Country Club Inda Limited

147 read with Section 143(3) of the Act in respect of the AYs 2003-04 and 2004-05 as well as an assessment order dated 31st December, 2007 passed by the AO in respect of assessment year 2005-06. 2. ITA Nos. 666/2014, 667/2014 and 673/2014 impugn a common order dated 13th June, 2014 passed by the ITAT

The Commissioner of Income Tax -III vs. Sri T.C. Reddy

The appeal stands dismissed

capital of the company. This fact was brought to the notice of the assessee vide order sheet entry dated 29.12.2009. No satisfactory reply has been filed. It is therefore, disallowed from the revenue expenses claimed by the assessee. Penalty proceedings u/s271(1)(c) r.w 274 of the Income-tax Act for concealment and furnishing of inaccurate particulars are initiated separately

PR COMMR OF INCOME TAX-2, HYDERABAD vs. K RAVINDER REDDY, HYDERABAD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

section. Nonetheless, as an overall matter, GE is correct that in some instances, ITAT‟s characterization of certain conversations appears to overstate the importance of the activities in India (for e.g. e- mail chain on Reliance-GT Exhaust Height; e-mail chain on confirmation of RIL PO No. DG8/3389741). Nevertheless, in many other instances, ITAT‟s decision is sound

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

Section 178 of the Companies Act, 2013. Therefore, the Chairman of the company, HVL cannot arrogate unto himself the power to cause such appointment when such power ultimately rests with the Board of Directors. The observation of the two Joint APLs that the evident performance of BCrL, the flagship company of MP Birla Group is deteriorating ever since, HVL became

M/s Durga Granites, vs. The Assistant Commissioner of Income Tax, Circle - 1,

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

gain as General Manager (HR&A) "Bidyut Unnayan Bhaban", Plot No. 3/C, LA Block, Sector-III, P.O. - Salt Lake City, P.S.- Bidhannagar, District- Kolkata, West Bengal, PIN – 700106 ..........Petitioner. -Versus- 1. The State of Jharkhand, through its Secretary, Department of Mines and Geology, having its office at Yojna Bhawan, P.O. and P.S. Doranda, District Ranchi (Jharkhand