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 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

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

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

condonation of delay under a wrong provision of law will not vitiate the application. 18. The Hon'ble Supreme Court, in the case of Pankajbhai Rameshbhai Zalavadiya Vs. Jethabhai Kalabhai Zalavadiya; (2017) 9 SCC 700, has held that it is by now well settled that a mere wrong mention of the provision in the application would not prohibit a party

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

46 ITA No.6 of 2005 & other connected matters Court and as the Supreme Court has passed some specific directions in the Vineet Narain case, therefore, it was important for the officers sitting at Delhi and Jabalpur to have superintendence over the progress of the proceedings and the same cannot be said to be the interference or passing order on dictates

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

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

46 ITA No.6 of 2005 & other connected matters Court and as the Supreme Court has passed some specific directions in the Vineet Narain case, therefore, it was important for the officers sitting at Delhi and Jabalpur to have superintendence over the progress of the proceedings and the same cannot be said to be the interference or passing order on dictates

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

46 ITA No.6 of 2005 & other connected matters Court and as the Supreme Court has passed some specific directions in the Vineet Narain case, therefore, it was important for the officers sitting at Delhi and Jabalpur to have superintendence over the progress of the proceedings and the same cannot be said to be the interference or passing order on dictates

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

46 ITA No.6 of 2005 & other connected matters Court and as the Supreme Court has passed some specific directions in the Vineet Narain case, therefore, it was important for the officers sitting at Delhi and Jabalpur to have superintendence over the progress of the proceedings and the same cannot be said to be the interference or passing order on dictates