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

47. The decision in the case of Bhartlal Hemraj (supra) was in Writ petition against refusal by the authorities to 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

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

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

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

47 ITA No.6 of 2005 & other connected matters 60. We may also like to give the account of proceedings which was conducted before the AO from 05.02.96 to the date on which he has passed the order which are as follows : 5.2.96: In response to statutory notice Shri G.C. Jain, Authorised Attorney appeared and filed a letter dated 5.2.96 from

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

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

47 ITA No.6 of 2005 & other connected matters 60. We may also like to give the account of proceedings which was conducted before the AO from 05.02.96 to the date on which he has passed the order which are as follows : 5.2.96: In response to statutory notice Shri G.C. Jain, Authorised Attorney appeared and filed a letter dated 5.2.96 from

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

47 ITA No.6 of 2005 & other connected matters 60. We may also like to give the account of proceedings which was conducted before the AO from 05.02.96 to the date on which he has passed the order which are as follows : 5.2.96: In response to statutory notice Shri G.C. Jain, Authorised Attorney appeared and filed a letter dated 5.2.96 from

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

47 ITA No.6 of 2005 & other connected matters 60. We may also like to give the account of proceedings which was conducted before the AO from 05.02.96 to the date on which he has passed the order which are as follows : 5.2.96: In response to statutory notice Shri G.C. Jain, Authorised Attorney appeared and filed a letter dated 5.2.96 from