The Director of Income Tax, (Exemptions) vs. Royal Education Society

In the result, the appeal is disposed of

Bench: ANIS,SANJAY KUMAR

43,782/-. (b) additional loss claimed on sale of securities - Rs.8,28,65,052/-. Being aggrieved, the assessee filed an appeal before the Commissioner of Income Tax (Appeals) who by an order dated 31.07.2014 partly allowed the appeal. The assessee thereupon filed an appeal before the Income Tax Appellate Tribunal (hereinafter referred to as 'the tribunal' for short). The tribunal

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

condoned.  Otherwise also, the minor age of helpless claimant  in these appeals is certainly a sufficient cause for delay in filing  Cross­objections.  Therefore, Civil Application No. 14171 of 2017  and Civil Application No. 2757 of 2018 are disposed of as allowed  and Cross­objections filed by claimant are taken on record. 16. After hearing both the sides, following points arise

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

Accordingly are partly allowed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

condone delay of 20 years while declaration in favour of respondent in that case had been made on 12-01-1959 and the petitioner had claimed the same to have been made without issuing notice to him or his father and without hearing them. It was claimed by petitioner that family had no knowledge of the declaration till

The Pr. Commissioner of Income Tax-2 vs. Sri Venkatesh Granites Pvt. Ltd.

Accordingly, the appeal fails and is dismissed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 9Th January, 2023 Appearance : Mr. Prithu Dudhoria, Adv. ….For Appellant Mr. Avra Majumder, Adv. Mr. Binayak Gupta, Adv. Mr. Suman Bhowmick, Adv. …For The Respondent The Court : We Have Heard Mr. Prithu Dudhoria, Learned Standing Counsel Appearing For The Appellant & Mr. Avra Majumder, Learned Counsel Appearing For The Respondent/Assessee. Though There Is No Satisfactory Explanation For The Inordinate Delay Of 1018 Days In Filing The Appeal, Since We Are Inclined To Take Up The Main Appeal Itself For Consideration & To Ascertain As To Whether Any Substantial Question Of Law Arises For Consideration, We Exercise Discretion & Condone The Delay In Filing The Appeal. For Such Reason, The Application Being Ia No.:Ga/1/2022 Is Allowed.

condone the delay in filing the appeal. For such reason, the application being IA No.:GA/1/2022 is allowed. 2 ITAT/241/2022 This appeal filed by the revenue under Section 260A of the Income Tax Act (the Act, for brevity) is directed against the order dated 6th September, 2019 passed by the Income Tax Appellate Tribunal, `C’ Bench, Kolkata (Tribunal) in I.T.A

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

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

43 ITA No.6 of 2005 & other connected matters Income-tax Appellate Tribunal was not established; and the Commissioner of Income-tax used to hear appeals while he was a party to the departmental proceedings also. Till 1960, the Central Board of Revenue too had power to hear appeals in estate duty matters against the order passed by the Controller

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

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

43 ITA No.6 of 2005 & other connected matters Income-tax Appellate Tribunal was not established; and the Commissioner of Income-tax used to hear appeals while he was a party to the departmental proceedings also. Till 1960, the Central Board of Revenue too had power to hear appeals in estate duty matters against the order passed by the Controller

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

43 ITA No.6 of 2005 & other connected matters Income-tax Appellate Tribunal was not established; and the Commissioner of Income-tax used to hear appeals while he was a party to the departmental proceedings also. Till 1960, the Central Board of Revenue too had power to hear appeals in estate duty matters against the order passed by the Controller

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

43 ITA No.6 of 2005 & other connected matters Income-tax Appellate Tribunal was not established; and the Commissioner of Income-tax used to hear appeals while he was a party to the departmental proceedings also. Till 1960, the Central Board of Revenue too had power to hear appeals in estate duty matters against the order passed by the Controller

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