Commissioner of Income Tax vs. Agricultural Market Committee

Accordingly, the appeal (ITAT/11/2011) stands dismissed

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

delay in filing the appeal is condoned. 3 We have perused the order passed by the tribunal which is impugned before us and we find that the tribunal has approved the factual finding recorded by the Commissioner of Income Tax (Appeals). The matter pertains to the applicability of the provisions of Section 41(1) of the Act. The tribunal after

The Commissioner of Income Tax -I, vs. M/s. Bhagyanagar Studios

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

delay of 642 days is hereby condoned. RA-CR-133-CII-2016 1. This present review petition has been filed seeking review of the judgment dated 09.07.2014 passed in FAO No. 396 of 1999, wherein compensation was enhanced for the death of the deceased, a male aged 46 years, employed as a Foreman in Germany. The review petitioner (Insurance Company

Commissioner of Income Tax vs. Agricultural Market Committee

The appeal stands dismissed on the ground of low tax

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 3Rd February, 2022 Appearance :- Mr. Soumen Bhattacharjee, Adv.

condonation of delay is allowed. This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 is directed against the order dated 29th March, 2005 passed by the Income Tax Appellate Tribunal, `D’ Bench, Kolkata in ITA Nos.604 and 605/Kol/2003 and C.O. Nos.55 and 56/Kol/2003 for the assessment years 1995-96 and 1996-97. Revenue

The Commissioner of Income Tax IV, vs. Parnika Constructions P. Ltd.,

Appeal is allowed in the aforesaid terms

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

delay of 66 days in preferring the appeal is condoned as no counter affidavit has been filed by the Insurance Company and the reason assigned by the appellants is acceptable to the court. Accordingly I.A. No. 602 of 2021 is allowed. M.A. No. 73 of 2014 1. Heard, learned counsel for the parties. -2- 2. The instant Miscellaneous Appeal

The Commissioner of Income Tax-V, vs. Sri. P.Krishna

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

delay can be condoned, the claimant can only be enti ed for interest on the enhanced compensation from the date of the order passed by this Court. He submits that the Tribunal ought to have seen that there is conkibutory negligence on the part of the driver of the car i.e., deceased. He further submits that the compensation that

The Commissioner of Income Tax (Central) vs. K.V. Srinivasa Rao

Accordingly, the instant appeal being devoid of any merit is hereby dismissed

delay may be condoned and stay of Execution Case may be granted after hearing the parties, be pleased to set aside the award. 9. Heard, learned counsel for the appellant and perused the impugned award. It appears that husband of the claimant- Gopal Prasad died in a motorcycle accident, which caused on 24.06.2009 at about 09:30 A.M. near Share

The Commissioner of Income Tax IV, vs. M/s. Prabhat AGri Bio Tech Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

delay of 58 days is condoned. 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 the DHC Server on 20/02/2026 at 12:29:00 CO.PET. 475/2011 & CRL.O.(CO.) 6/2016 2 of 7 3. Application stands disposed

Principal Commissioner of Income Tax-1 vs. M/s Sri Sri Gruha Nirman India Pvt. Ltd.

Appeals are dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

delay in re- filing the appeal is condoned. ITA 1021/2019 & ITA 157/2023 1. These two appeals between same parties are based on similar factual and legal matrix, so taken up together for disposal. The appeal bearing ITA No. 1021/2019 pertains to the Assessment Year 2011-12 while the other appeal bearing ITA No. 157/2023 pertains to the Assessment Year

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

The appeal stands disposed of as indicated above

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

deduction, after the expiry of the period prescribed by or under the Act, in any case or class of cases. Accordingly, the CIT (Appeals) rejected the claim of carry forward of the loss, further observing that the assessee had not moved any application to CBDT for condonation of delay

The Commissioner of Income Tax-I, vs. Prasad Film Laboratories Limited,

condoned.  Otherwise also, the minor age of helpless claimant  in these appeals is certainly a sufficient cause for delay in filing  Cross­objections.  Therefore, Civil Application No. 14171 of 2017  and Civil Application No. 2757 of 2018 are disposed of as allowed  and Cross­objections filed by claimant are taken on record. 16. After hearing both the sides, following points arise

Commissioner of Income Tax-I vs. M/s.Alloy Nitrides Ltd

Appeals are disposed of

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

delay in preferring the aforesaid appeal is condoned and the said I.A. is allowed. M.A. No.477 of 2011 and M.A. No.992 of 2011 Heard learned counsels for the appellants and the respondents. As the aforesaid two appeals have cropped up from the common judgment and award hence with consent of both the parties, both these appeals are disposed

Commissioner of Income TAx vs. Ongole Milk Line Pvt Ltd

Appeal is disposed of

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

delay in preferring the appeal is hereby condoned. I. A. No. 2832 of 2014 stands allowed. Misc. Appeal No. 189 of 2014 With the consent of both the parties, the matter is taken up to be decided on merit. The present appeal has been filed by the Insurance Company. It appears that claimants had filed claim petition being

M/s. Vodafone Mobile Services Limited, vs. Assistant Commissioner of Income Tax

Bench: SUJOY PAUL,NAMAVARAPU RAJESHWAR RAO

condonation of delay of 8 days in filing and 2 days in re-filing are allowed as the counsel for the respondent, who appears on advance notice, does not oppose the prayers. FAO(OS) (COMM) 279/2018 & CM APPL. 49432/2018 This intra-court appeal under Section 37 of the Arbitration and Conciliation Act, 1996 ('A&C Act', for short) read with

The Director of Income Tax, (Exemptions) vs. Royal Education Society

In the result, the appeal is disposed of

Bench: ANIS,SANJAY KUMAR

condonation of delay in filing the return under Section 119 of the Act. It is further submitted that Section 148 of the Act provides a remedy to the revenue and is not a remedy to the assessee. It is also submitted that proceeding under Section 148 can be initiated only in respect of such income which escapes assessment

Pr. Commissioner of Income Tax-2, vs. M/s Trinity Advanced Software Labs Private Limited,

In the result, we do not find any merit in the appeal

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

deduction of tax on payment made to abbey National Plc., UK., in not liable to TDS u/s.195 of the Act and consequently the said payments are not laible for disallowance u/s.40(a)(i) of the Act? b) Whether the Tribunal was correct in allowing relief to the assessee holding that the reimbursement of salary costs and other expenditure was without

Vidyananda Educational Society vs. The Deputy Director of Income Tax (Exemptions)II

Bench: The Madurai Bench Of Madras High Court Dated : 12.08.2022 Coram The Honourable Mr.Justice P.Velmurugan A.S. (Md) No.152 Of 2013 & Cross. Obj(Md)No.23 Of 2022 A.S(Md)No.152 Of 2013 The Special Tahsildar (La) Adi-Dravidar Welfare Periyakulam, Theni District. ... Appellant/Referring Officer Vs. Thiru.Manikandan (Died) 2.Mrs.Sornam 3.Mrs.Kaleeswari 4.Sivakumar 5.M.Kohiladevi ... Respondents/ Claimants Nos.2 To 5 Prayer: Appeal Suit Filed Under Section 54 Of The Land Acquisition Act, To Set Aside The Judgment & Decree, Dated 20.12.2006 Made In L.A.O.P.No. 11 Of 1996, On The File Of The Land Acquisition Claims Tribunal/Additional District Court-Cum-Fast Track No.4, Periyakulam. _________ Page 1 Of 15 Https://Www.Mhc.Tn.Gov.In/Judis

deducted 40% of the total value of the acquired value towards the development charges. Without considering these aspects, the Tribunal awarded compensation from Rs.276/- to 746/- per cent without proper basis to the acquired land, which is not sustainable both in law and on facts of the case. Therefore, the award passed by the Tribunal is liable to be dismissed

Commissioner of Income Tax vs. Agricultural Market Committee,

The appeal stands dismissed as withdrawn with liberty to the appellant to restore the appeal in the

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 20Th February, 2023 Appearance : Mr. Sukumar Bhattacharya, Adv. Mr. Dipendra Nath Chunder, Adv. … For Appellant Mr. Om Narain Rai, Adv. Mr. Anurag Roy, Adv. … For Respondent The Court : This Appeal Filed By The Assessee Under Section 260A Of The Income Tax, 1961 (The Act) Is Directed Against The Order Dated 31St August, 2010 Passed By The Income Tax Appellate Tribunal, “B” Bench, Kolkata (Tribunal) In

deduction u/s. 37 of the Income Tax Act, 1961 ? ii) Whether the Learned Appellate Tribunal erred in law in not holding that merely on the basis of the return of notices issued u/s. 133(6) of the Act 1961 after lapse of considerable period would not be sufficient to make disallowance/addition of co-ordination expenses incurred by the assessee

Commissioner of Income Tax-III vs. Sri N.Sai Baba Naidu

Bench: J SREENIVAS RAO,ALOK ARADHE

delay in filing the appeal is condoned. Application is disposed of. ITA 319/2012 On 30.08.2012 the following substantial question of law was framed by this Court : “Was the Tribunal correct in holding that the rent received by the appellant was assessable as „income from other sources‟?” ITA 319/2012 Page 2 of 9 2. The assessee is an individual carrying