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 Commissioner of Income TAx-IV, vs. M/s. Mahaveer Enterprises (India) Limited

The Appeal is dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

13 of 76 C/LPA/94/2008 JUDGMENT DATED: 06/07/2021 RAVJIBHAI PRABHUDAS PATEL SINCE DECD. THR'HEIRS V/s ADDITIONAL COLLECTOR AND COMPETENT AUTHORITY U.L.C. entitled to get the benefit of Section 3 of the Repeal Act. However, there will be no order as to costs.” 38.2 These significant contextual facts are missing in the case in our hands where Sections

COMMISSIONER OF INCOME TAX-III vs. M/S. RASA AGROTECH PRIVATE LTD.

Accordingly, the appeals are liable to be dismissed on the

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

condonation of delay in filing ITA NO. 453/2012 (CIT v. Arvinder Singh) it was claimed that there was only 22 days' delay in filing the appeal. It was stated in the said application that initially no appeal was preferred against the impugned order dated 5th April 2007 of the ITAT as at that stage “it was considered more appropriate

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

COMMR OF INCOME TAX-II, HYDERABAD vs. M/S TCI HI-WAYS PVT LTD., SECUDERABAD

Bench: Entering Into The Merit Of The Main Petition

Section 5 of the Limitation Act for condoning the delay of 266 days in each case in all the aforesaid Civil Miscellaneous Petitions, therefore, this Court is of the view that before entering into the merit of the main petition, 2 consideration is to be given with respect to the delay condonation applications. 2. The instant interlocutory applications have been

The Commissioner of Income Tax vs. M/s. K.C.P Limited

Bench: Entering Into The Merit Of The Main Petition

Section 5 of the Limitation Act for condoning the delay of 266 days in each case in all the aforesaid Civil Miscellaneous Petitions, therefore, this Court is of the view that before entering into the merit of the main petition, 2 consideration is to be given with respect to the delay condonation applications. 2. The instant interlocutory applications have been

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

condone the delay of the proceedings which is not before it as limitation for framing of reassessment order section 147/143(3) which, in terms of section 153 of the Act (as then applicable ) lapsed on 31.03.1997. 74. The Supreme Court in Popat Bahiru Govardhane v. Land Acquisition Officer29, held thus : 16. It is a settled legal proposition that

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

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

condone the delay of the proceedings which is not before it as limitation for framing of reassessment order section 147/143(3) which, in terms of section 153 of the Act (as then applicable ) lapsed on 31.03.1997. 74. The Supreme Court in Popat Bahiru Govardhane v. Land Acquisition Officer29, held thus : 16. It is a settled legal proposition that

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

condone the delay of the proceedings which is not before it as limitation for framing of reassessment order section 147/143(3) which, in terms of section 153 of the Act (as then applicable ) lapsed on 31.03.1997. 74. The Supreme Court in Popat Bahiru Govardhane v. Land Acquisition Officer29, held thus : 16. It is a settled legal proposition that

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

condone the delay of the proceedings which is not before it as limitation for framing of reassessment order section 147/143(3) which, in terms of section 153 of the Act (as then applicable ) lapsed on 31.03.1997. 74. The Supreme Court in Popat Bahiru Govardhane v. Land Acquisition Officer29, held thus : 16. It is a settled legal proposition that

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 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

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

13 . within wooded areas, in the remaining areas of the State of Kerala. 8. The two categories of land on which the MPPF Act does not apply can be saved from vesting only by an exemption under sub clause (2) or (3) of S.3 of the Vesting Act; while such exemption could apply even to the lands in Malabar District

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

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

2) JLJR 433. 5. Learned counsel for the appellant has further submitted that the impugned award is bad in law, as such, the instant appeal may be allowed by setting aside the impugned judgment. 6. Learned counsel for the appellant has further submitted that I.A. No.7561 of 2017 has been filed under Section 5 of the Limitation Act read with

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

Accordingly are partly allowed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

13. His other leg of submission is, since there is no claim by respondent no. 1 for possession within two years of dispossession pursuant to section 32 of the HTAL Act, proceeding for possession and declaration of tenancy is not maintainable. For said purpose, he refers to and relies on decision in the case of “Gangyya Khandyya Vs. Gangadhar Tanaji

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

13 of the India-UK Treaty, without properly appreciating the nature and content of the transactions with reference to the provisions of section 195 and section 40(a)(i) of the Act?" 2. When the matter was taken up today, learned counsel for the assessee submitted that the aforesaid substantial questions of law have already been answered in favour

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

section 4(1), dated 29.09.1994 and based on the permission granted by the Government, dated 20.12.1994, the District Collector has fixed an award at Rs.99,173/- for 3 acre 13 cents. Since the land owner did not agree to the amount determined by the District Collector, Madurai, the Special Tahsildar (LAADW), Periyakulam referred the matter to the land acquisition Tribunal