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

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

2 of 12 CM No. 13614/2010 (for condonation of delay in filing the appeal) & CM No. 13616/2012 (for condonation of delay in re-filing the appeal) in ITA No. 453/2012 CM No. 14085/2012 (for condonation of delay in filing the appeal) in ITA No. 464/2012 1. These are three applications seeking condonation of the delay in filing and re-filing

The Commissioner of Income Tax- IV vs. M/s. Prabhat Agri Bio Tech P Ltd.

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 96(2) CPC were not mutually exclusive and nor were they to be taken necessarily simultaneously, as a consecutive recourse was permissible. However, the time taken in pursuing the remedy under Order IX Rule 13 CPC may form “sufficient cause” for condoning the delay

M/s. PLL-SUNCON Joint Venture vs. The Deputy Commissioner of Income Tax

In the result, all the three appeals are allowed, the delay of one year

2. Heard learned advocate Mr. Manish J. Shah with learned advocate Mr. Deepak R Dave for the appellants appearing in all the three appeals, and Mr. Sudhir M. Mehta for the respondent department, who appeared upon issuance of notice by this Court. 2.1 In the facts of the case, the appeals are herewith admitted and wiith consent of the learned

M/s. PLL-PCL Joint Venture vs. The Deputy Commissioner of Income Tax

In the result, all the three appeals are allowed, the delay of one year

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

2. Heard learned advocate Mr. Manish J. Shah with learned advocate Mr. Deepak R Dave for the appellants appearing in all the three appeals, and Mr. Sudhir M. Mehta for the respondent department, who appeared upon issuance of notice by this Court. 2.1 In the facts of the case, the appeals are herewith admitted and wiith consent of the learned

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

Principal Commissioner of Income Tax vs. Sri Nama Nageshwar Rao

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

2 of 11 Counsel versus SAJAN KUMAR JAIN ..... Respondent Through: None + ITA 29/2021 & CM APPL. 5525/2021(Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus ANAND KUMAR JAIN ..... Respondent Through: None + ITA 30/2021 & CM APPL. 5526/2021(Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: versus ANAND KUMAR JAIN ..... Respondent Through: None + ITA 31/2021

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

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

PRINCIPAL COMMISSIONER OF INCOME TAX-3 vs. Smt.Y.Uma Rani

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Date : February 3, 2022. [Via Video Conference] Appearance : Mr. Asok Bhowmik, Adv. … For The Appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Soumya Kejriwal, Adv. Mr. Anand Agarwal, Adv. ..For The Respondent The Court : We Have Heard Mr. Asok Bhowmik, Learned Standing Counsel Appearing For The Appellant/Revenue & Mr. J.P. Khaitan, Learned Senior Counsel Duly Assisted By Mr. Soumya Kejriwal & Mr. Anand Agarwal, Learned Counsel For The Respondent/Assessee.

2 There is a delay of 269 days in filing the appeal. We are satisfied with the reasons given in the affidavit filed in support of the condone delay petition. Accordingly, the delay in filing the appeal is condoned The petition for condonation of delay is allowed. ITAT No. 237 of 2018 This appeal filed by the revenue under Section

The Commissioner of Income Tax - II, vs. Sri Shikari Vishwanatam

Section 12AA of the Income- Tax Act to the assessee, from the assessment year 2003-2004 onwards. 2. There is a delay of 1807 days in preferring this appeal. Hence, an application is filed to condone

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

2 of 9 pages condonation of delay of 245 days in re-filing the appeal No. ITA 157/2023 after curing the defects raised by the Registry of this court. The delay is explained largely on account of collation of relevant records. There being no serious objection, the application is allowed and accordingly the delay in re- filing the appeal

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

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

condonation of 58 days delay in filing the application under Section 481 of the Companies Act, 1956. 2. For reasons

SLS Developers vs. The Income Tax Officer

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

delay in filing of the appeal of 202 days ( t \ \ 6 stand condoned and the appeal would be decided by the Tribunal on its own ments. 9. The ITTA is, accordingly allowed. Consequently, miscellaneous petitions pending, if any, shall stand closed. There shall be no order as to costs. SD/- K.SHYLESHI JOINT REGISTRAR //TRUE COPY// SECTION OFFICER 1. The lncome

Commissioner of Income Tax, vs. M/s. Best India Tobacco Suppliers Private Limited,

Appeals are dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

condonation of delay. 5. On merits, it has been argued that the learned Single Judge has abdicated in not noticing the report of the Enforcement officer much less the assessment order. In other words, the respondents/petitioners did not place on record the copy of the assessment order which was a clincher to the controversy in dispute. Infact the partners

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