Commissioner of Income Taxd vs. M/sA.,Venjkatarao AND Others

Inasmuch as all that is required is for the settler of the trust to declare that the

Bench: V.V.S.RAO,RAMESH RANGANATHAN

CHARITABLE PRAJNALAY TRUST ......Respondent Through: Mr. Ajay Vohra with Ms. Kavita Jha and Mr. Somnath Shukla, Advocates. CORAM: MR. JUSTICE S. RAVINDRA BHAT MR. JUSTICE R.V. EASWAR R.V. EASWAR, J.: These are seven appeals filed by the Revenue under Section 260A

Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited

In the result, all the appeals fail and are hereby

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 2(15) of the Act?. 44. We are dealing with a taxing statute. The intention of the legislature in a taxation statute is to be gathered from the language of the provisions particularly where the language is plain and unambiguous. In a Taxing Act, it is not possible to assume any intention or the governing purpose of the statute

Commissioner of Income Tax-1, vs. Agricultural Market Committee,

Bench: This Court Under Section 260A Of The Income Tax Act, 1961 (Hereinafter To Be Referred As “The Act”) Against The Order Dated 16.07.2010 Passed By The Income Tax Appellate Tribunal, Chandigarh Bench-A, Chandigarh (Hereinafter To Be Referred As “The Itat”) In Ita No. 510/Chd/2010 - M/S Young Scholars Educational Society, Barnala Vs Cit, Patiala, Whereby The Order Dated 26.03.2010 Passed By The Commissioner Of Income Tax, Patiala (Hereinafter To Be Referred As “The Commissioner”) Was Quashed & The Varinder Singh 2024.05.13 10:09 I Attest To The Accuracy & Authencity Of This Order/Judgment

260A of the Act against the order dated 16.07.2010 passed by the ITAT in ITA No. 281/CHD/2010 – Baba Banda Singh Bahadur Education Trust, Fatehgarh Sahib vs CIT, Patiala, whereby the order dated 02.03.2010 passed by the Commissioner was quashed and the registration granted to the assessee in terms of Section 12A of the Act vide order dated 22.11.1993 has been

PRL COMMR OF INCOME TAX, TIRUPATI, CHITTOOR DIST vs. V DWARAKANATH REDDY, CHITTOOR

The appeals are hereby dismissed

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

260A of Income Tax Act, 1961 (for short 'the Act') against the order dated 31.08.2015 of Income Tax Appellate Tribunal (for short 'I.T.A.T.'). The Tribunal quashed the order of the Commissioner of Income Tax (CIT), cancelling the registration of assessee-Trust. 3. As per the appellant, following substantial questions of law arise for consideration of this Court : (i)Whether

The Commissioner of Income Tax-IV vs. M/s.Mold-Tek Technologies Ltd

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

260A of the Income Tax Act, 1961, is at the instance of the Revenue and is directed against Page 1 of 24 C/TAXAP/273/2011                                                                                                 JUDGMENT the order passed by the Income Tax Appellate Tribunal, 'A' Bench, Ahmedabad, dated 5th August 2010, in the ITA No.1835/Ahd/2010 for the Assessment Year 2007-08. 2. This Tax Appeal came to be admitted

Samaj Seva Nidhi, vs. ACIT [Inv] circle-II

Bench: A RAMALINGESWARA RAO,DILIP B. BHOSALE

260A of the Income Tax Act, 1961 (for short, the Act), against the order in I.T.A.No.133/V/1997 passed by the Income Tax Appellate Tribunal, Visakhapatnam, on 05.03.2003. In this appeal filed by the assessee, the substantial question of law that arises for our consideration is as follows: “Whether, on the facts and in the circumstances of the case the order

The Commissioner of Income Tax-IV vs. M/s.Pennar Industries Limited,

The appeals stand dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

260A of the Income Tax Act, 1961 (in short “the Act”) against the order dated 25.5.2012 (Annexure A-2) passed by the Income Tax Appellate Tribunal, Delhi Bench 'E', New Delhi (hereinafter referred to as “the Tribunal”) in ITA No. 793/Del/2011. The appeals were admitted by this Court vide order dated 10.7.2014 for determination of the substantial questions

Commissioner of Income Tax vs. Dr. T.Ravi Kumar

The appeal is disposed of

260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the revenue. The subject matter of the appeal pertains to the Assessment year 2009-10. The appeal was admitted by a bench of this Court vide order dated 01.03.2013 on the following substantial questions of law: (i) Whether the Tribunal

Principal Commissioner of Income Tax vs. M/s. Sri Ramalingeswara Rice AND Oil Mills

The appeal stands dismissed

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD

CHARITABLE TRUST BEFORE: The Hon'ble JUSTICE T. S. SIVAGNANAM And The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 29TH November, 2021 Appearance: Mr. Radhamohan Ray, Adv. Mr. S. Lamba, Adv. …For the Appellant Mr. Pratyush Jhunjhunwala, Adv. …For the Respondent The Court : This appeal of the revenue filed under Section 260A