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

Commissioner of Income Tax-II vs. The Sind Coop. Urban Bank Ltd.,

The appeal of the State is allowed and the appeal of the applicants

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

34 YEARS S/O.V.CHACKO, VADAKKEL MAZHUVANCHERRY HOUSE,, THAMARACHAL, KIZHAKKAMBALAM P.O., PIN-683 562,, ERNAKULAM DISTRICT. 3 ELSY CHACKO AGED 60 YEARS W/O.V.CHACKO, VADAKKEL MAZHUVANCHERRY HOUSE,, THAMARACHAL, KIZHAKKAMBALAM P.O., PIN-683 562,, ERNAKULAM DISTRICT. 4 PREETHA THULASEEDHARAN PILLAI, AGED 38 YEARS, W/O. THULASEEDHARAN PILLAI,, REMYA NIVAS, KANNIMELTHERIYIL, PATTAZHI VILLAGE,, PADMANABHAPURAM, KOLLAM, REPRESENTED BY POWER OF, ATTORNEY MR. ANTONY M.P., AGED 40 YEARS

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

Sri Natakari Gopal vs. Income Tax Appellate Tribunal and 2 Others

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 3Rd January, 2023. Appearance : Mr. Tilak Mita, Adv. ..For Appellant Mr. Pranit Bag , Adv. Mr. A. K. Mishra, Adv. Mr. Debdatta Saha, Adv. …For Respondent Re: Ga/1/2022 The Court:- Heard Mr. Tilak Mitra, Learned Advocate For The Appellant & Mr. Pranit Bag, Learned Advocate For The Respondent. There Is A Delay Of 1126 Days In Filing The Appeal. Though The Reasons Given In The Affidavit Are Not Convincing The Issues Involved In The Appeal Had Been Decided By This Court In Earlier Matters, This Court Exercises Discretion & Condone The Delay In Filing The Appeal. Accordingly, The Application Is Allowed.

condone the delay in filing the appeal. Accordingly, the application is allowed. ITAT/148/2022 This appeal filed by the revenue under section 260A of the Income Tax Act, 1961 [the Act] is directed against the order dated 15.2.2019 passed by the Income Tax Appellate Tribunal “A[SMC]” Bench in ITA No.1018/Kol/2018 for the assessment year 2015-16 the revenue has raised

The Commissioner of Income Tax-III vs. Smt. Raj Kumari

Accordingly are partly allowed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

delay. 38. He submits that learned Single Judge although purportedly referred to cases cited above, considered those oblivious of underlying principle. The matters require re-appreciation and reconsideration. 16. He further submits, may be that an objection to maintainability of the appeals is sought to be raised, however, the same having been raised after admission of the appeals, it loses

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

10)                 First Appeal No. 275/2012 & ors. contention,   he   placed   reliance   on   the   case   of  “Devising   Vs.  Vikramsingh and others” (AIR 2008 MP 18), wherein the  Full Bench held that mere carrying two pillion riders in violation  of Section 128 of the Motor Vehicles Act does not amount to  contributory negligence.  Breach of Section 128 must have casual  connection   with   occurrence

Commissioner of Income Tax- IT and TP vs. M/s. Louis Berger International Inc.,

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer

Commissioner of Income Tax-II vs. M/s. Andhra Pradesh Mineral Development Corporation Ltd.

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer

The Principal Commissioner of Income Tax-I, vs. M/s. V.Dhana Reddy AND Co.,

Bench: C.V.NAGARJUNA REDDY,KONGARA VIJAYA LAKSHMI

10 I,................................. .......solemnly declare that the particulars given above are true and correct to the best of my knowledge. Signature or Thumb-Impression of the Applicant 15. The aforesaid declaration claiming compensation in accordance with the second schedule of the MV Act, 1898 is not in SR-48 on which, the application under Section

M/S MAQSOD AND CO HYDERABAD vs. THE COMMNER OF INCOME TAX HYD

10 there. There is no reason to disbelieve, at least what is apparently recorded therein, the document being a public document, maintained in the manner indicated above, even in the absence of Constable Amarnath Yadav, who got the Entry made and one who ought to have been ideally produced by the Insurer. What cannot be ignored is the fact that

Commissioner of Income Tax-2, vs. Agricultural Market Committee,

The appeal of the assessee is allowed

Bench: V.V.S.RAO,SANJAY KUMAR

delay of 32 days in refiling the appeal is condoned. Main cases This order shall dispose of two income tax appeals i.e. ITA No. 407 of 2011 and ITA No. 33 of 2012 as the issue involved in both the DIVYANSHI 2023.03.03 14:55 I attest to the accuracy and authenticity of this document/order

EVEREST ORGANICS LTD vs. THE COMMISSIONER OF I.T., HYDERABAD

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

34 ITA No.6 of 2005 & other connected matters 55. It is true that in exercise of powers of revoking or cancelling the permission is akin to and partakes of a quasi-judicial complexion and that in exercising of the former power the authority must bring to bear an unbiased mind, consider impartially the objections raised by the aggrieved party

C. SANYASI RAJU vs. THE ASST. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, VIZAG.

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

34 ITA No.6 of 2005 & other connected matters 55. It is true that in exercise of powers of revoking or cancelling the permission is akin to and partakes of a quasi-judicial complexion and that in exercising of the former power the authority must bring to bear an unbiased mind, consider impartially the objections raised by the aggrieved party

The Commissioner of Income Tax-III vs. M/s.Samrakshna Electricals Ltd

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

34 ITA No.6 of 2005 & other connected matters 55. It is true that in exercise of powers of revoking or cancelling the permission is akin to and partakes of a quasi-judicial complexion and that in exercising of the former power the authority must bring to bear an unbiased mind, consider impartially the objections raised by the aggrieved party

M/s.GVK Petro Chemicals Private Limited,(Novo Resins AND vs. The Deputy Commissioner of Income Tax,

34 ITA No.6 of 2005 & other connected matters 55. It is true that in exercise of powers of revoking or cancelling the permission is akin to and partakes of a quasi-judicial complexion and that in exercising of the former power the authority must bring to bear an unbiased mind, consider impartially the objections raised by the aggrieved party