Serene Country Owners welfare Association vs. Income Tax Officer

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

51 days in filing appeal petition. For the reasons stated therein, the delay is condoned. I.A. No.9 of 2019 is allowed. ITA No.155 of 2018 2. The present appeal by the Revenue challenges an order dated 16th May, 2018 passed by the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack (ITAT) in IT(SS) A Nos.32 to 37/ CTK/2018

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 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

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

51 of 137 19. The expression ―proof beyond reasonable doubt‖ in criminal law requires the prosecution to establish guilt and secure conviction of the accused by proving the charge ―beyond reasonable doubt‖. In Ramakant Rai v. Madan Rai [Ramakant Rai v. Madan Rai, (2003) 12 SCC 395 : 2004 SCC (Cri) Supp 445] referring to the expression ―reasonable doubt‖ in criminal

Commissioner of Income Tax-II vs. M/s. Andhra Pradesh Mineral Development Corporation Ltd.

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

51 of 137 19. The expression ―proof beyond reasonable doubt‖ in criminal law requires the prosecution to establish guilt and secure conviction of the accused by proving the charge ―beyond reasonable doubt‖. In Ramakant Rai v. Madan Rai [Ramakant Rai v. Madan Rai, (2003) 12 SCC 395 : 2004 SCC (Cri) Supp 445] referring to the expression ―reasonable doubt‖ in criminal

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

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

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

51 ITA No.6 of 2005 & other connected matters 8.4.96: Proceeded to Delhi for finalizing the assessment order as per directions of the Hon’ble DI/DG, New Delhi. 16.4.96: Order passed u/s 143(3) r.w.s. 147. Copy of the order along with D.N. & Ch. Etc. have been handed over to Shri D.C. Agrawal for affecting the service upon the assessee

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

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

51 ITA No.6 of 2005 & other connected matters 8.4.96: Proceeded to Delhi for finalizing the assessment order as per directions of the Hon’ble DI/DG, New Delhi. 16.4.96: Order passed u/s 143(3) r.w.s. 147. Copy of the order along with D.N. & Ch. Etc. have been handed over to Shri D.C. Agrawal for affecting the service upon the assessee

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

51 ITA No.6 of 2005 & other connected matters 8.4.96: Proceeded to Delhi for finalizing the assessment order as per directions of the Hon’ble DI/DG, New Delhi. 16.4.96: Order passed u/s 143(3) r.w.s. 147. Copy of the order along with D.N. & Ch. Etc. have been handed over to Shri D.C. Agrawal for affecting the service upon the assessee

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

51 ITA No.6 of 2005 & other connected matters 8.4.96: Proceeded to Delhi for finalizing the assessment order as per directions of the Hon’ble DI/DG, New Delhi. 16.4.96: Order passed u/s 143(3) r.w.s. 147. Copy of the order along with D.N. & Ch. Etc. have been handed over to Shri D.C. Agrawal for affecting the service upon the assessee