The Commissioner of Income Tax-V, vs. Sri. P.Krishna

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

condone the delay in filinq the cross-objections on condition that the claimant is entitled for rnlerest on the enhanced compensation from the date of filing of the cross-objecttons. 13. ln the light of the above discussion, the cross-objecto/claimant is entitled for compensation under the following heads; 1. Loss of dependency 2. Consortium 3. Funeral expenses

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 and same had been dismissed. Alongside making some observations in the given facts and circumstances of that matter, would hardly be able to hold the facts and circumstances of the present case. 48. Hasan Bin Salam V. Madhavrao (supra) was a case wherein the respondent had been declared as owner under section 38E and that

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 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

M/s. Vodafone Mobile Services Limited, vs. Assistant Commissioner of Income Tax

Bench: SUJOY PAUL,NAMAVARAPU RAJESHWAR RAO

condonation of delay of 8 days in filing and 2 days in re-filing are allowed as the counsel for the respondent, who appears on advance notice, does not oppose the prayers. FAO(OS) (COMM) 279/2018 & CM APPL. 49432/2018 This intra-court appeal under Section 37 of the Arbitration and Conciliation Act, 1996 ('A&C Act', for short) read with

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

44 ITA No.6 of 2005 & other connected matters only a few exceptions. The separation of functions is not possible in matters related to the disposal of applications for grant of initial licences, the proceedings for application of validity or applicability of rates, etc. When a Transport Authority decides to revoke a licence for bus transport business it frames charges

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

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

44 ITA No.6 of 2005 & other connected matters only a few exceptions. The separation of functions is not possible in matters related to the disposal of applications for grant of initial licences, the proceedings for application of validity or applicability of rates, etc. When a Transport Authority decides to revoke a licence for bus transport business it frames charges

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

44 ITA No.6 of 2005 & other connected matters only a few exceptions. The separation of functions is not possible in matters related to the disposal of applications for grant of initial licences, the proceedings for application of validity or applicability of rates, etc. When a Transport Authority decides to revoke a licence for bus transport business it frames charges

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

44 ITA No.6 of 2005 & other connected matters only a few exceptions. The separation of functions is not possible in matters related to the disposal of applications for grant of initial licences, the proceedings for application of validity or applicability of rates, etc. When a Transport Authority decides to revoke a licence for bus transport business it frames charges

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