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

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

143(2) of Income-tax Act, 1961 alongwith detailed 53 ITA No.6 of 2005 & other connected matters questionnaire as also statutory notice u/s 16(2) alongwith detailed questionnaire under the Wealth-tax Act, 1957 have been kept in the Paper Book prepared for submission to the Hon'ble Settlement Commission, a copy of which has already been submitted

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

143(2) of Income-tax Act, 1961 alongwith detailed 53 ITA No.6 of 2005 & other connected matters questionnaire as also statutory notice u/s 16(2) alongwith detailed questionnaire under the Wealth-tax Act, 1957 have been kept in the Paper Book prepared for submission to the Hon'ble Settlement Commission, a copy of which has already been submitted

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

143(2) of Income-tax Act, 1961 alongwith detailed 53 ITA No.6 of 2005 & other connected matters questionnaire as also statutory notice u/s 16(2) alongwith detailed questionnaire under the Wealth-tax Act, 1957 have been kept in the Paper Book prepared for submission to the Hon'ble Settlement Commission, a copy of which has already been submitted

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 the delay in filing and re-filing two appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961 („Act‟) challenging the common impugned order dated 5th April 2007 passed by the Income Tax Appellate Tribunal („ITAT‟) in I.T(SS).A.No.352/Del/1997 and I.T(SS).A.No.104/Del/1997 relating to the block period 1st April

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

143(3) of the Act. The Assessing Officer issued a notice dated 05.01.2010 under Section 154 of the Act alleging that incorrect carry forward of loss to be rectified relating to the assessment years 2003-04 and 2004-05, as return of income for the assessment years were not filed in time. An order under Section

The Commissioner of Income Tax-3 vs. M/s. Rockwell Collins (India) Enterprises PVt. Ltd.,

The appeal is disposed of

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

Section 143(3) of the Act on 26.03.2001, determining the taxable income. Aggrieved, the Assessee preferred an appeal before the Commissioner of Income-tax (Appeals) [for short, 'CIT(A)']. 4.1 The CIT(A)-IV rejected the appeal on the ground of delay and latches. The Tribunal, at the instance of the assessee, condoned

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

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 21St July, 2022. Appearance :- Mr. Sumit Ghosh, Adv. ….For Appellant. Mr. Tilak Mitra, Adv. ….For Respondent

condonation of delay is allowed. ITAT/111/2022 : This appeal filed by the assessee under Section 260A of the Income Tax Act, 1961 (the ‘Act’ for brevity) is directed against the 2 order dated 21st February, 2020 passed by the Income Tax Appellate Tribunal, Kolkata, “B” Bench, Kolkata in ITA No.2067/Kol/2017 for the assessment years 2007-08. The appellant/assessee has raised

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

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