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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

1) to Rule 3 is not applicable and transaction value is determined in terms of Rules 4 to 9 of the 2007 Rules. 16.6. The proper officer can raise doubts as to the truth or accuracy Digitally Signed By:KAMLESH KUMAR Signing Date:27.11.2024 18:20:25 Signature Not Verified CUSAA 26/2022 & connected matters Page

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

Accordingly are partly allowed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

1 making appellants and the erstwhile tenant of the land, as parties. 43 LPA-22-2008+ The matter with regard to declaration had been sought to be litigated by respondent himself while there had been no declaration and realizing that other persons interest had been created and subsisting and as such would be required to be heard. The corollary

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

53. We may now consider the effect of the “noting”. The noting of the assessing officer was specific. It was stated so in the proceeding sheet at the instance of the higher authorities itself. No doubt in terms of the circular letter issued by CBDT, the Commissioner or for that matter any other higher authority may have supervisory

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

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

53. We may now consider the effect of the “noting”. The noting of the assessing officer was specific. It was stated so in the proceeding sheet at the instance of the higher authorities itself. No doubt in terms of the circular letter issued by CBDT, the Commissioner or for that matter any other higher authority may have supervisory

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

53. We may now consider the effect of the “noting”. The noting of the assessing officer was specific. It was stated so in the proceeding sheet at the instance of the higher authorities itself. No doubt in terms of the circular letter issued by CBDT, the Commissioner or for that matter any other higher authority may have supervisory

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

53. We may now consider the effect of the “noting”. The noting of the assessing officer was specific. It was stated so in the proceeding sheet at the instance of the higher authorities itself. No doubt in terms of the circular letter issued by CBDT, the Commissioner or for that matter any other higher authority may have supervisory

The Commissioner of Income Tax IV, vs. Parnika Constructions P. Ltd.,

Appeal is allowed in the aforesaid terms

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

delay of 66 days in preferring the appeal is condoned as no counter affidavit has been filed by the Insurance Company and the reason assigned by the appellants is acceptable to the court. Accordingly I.A. No. 602 of 2021 is allowed. M.A. No. 73 of 2014 1. Heard, learned counsel for the parties. -2- 2. The instant Miscellaneous Appeal

Commissioner of Income Tax-2, vs. Agricultural Market Committee,

The appeal of the assessee is allowed

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

delay of 32 days in refiling the appeal is condoned. Main cases This order shall dispose of two income tax appeals i.e. ITA No. 407 of 2011 and ITA No. 33 of 2012 as the issue involved in both the DIVYANSHI 2023.03.03 14:55 I attest to the accuracy and authenticity of this document/order

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