COMMR OF INCOME TAX-II, HYDERABAD vs. M/S TCI HI-WAYS PVT LTD., SECUDERABAD

Bench: Entering Into The Merit Of The Main Petition

Section 5 of the Limitation Act for condoning the delay of 266 days in each case in all the aforesaid Civil Miscellaneous Petitions, therefore, this Court is of the view that before entering into the merit of the main petition, 2 consideration is to be given with respect to the delay condonation applications. 2. The instant interlocutory applications have been

The Commissioner of Income Tax vs. M/s. K.C.P Limited

Bench: Entering Into The Merit Of The Main Petition

Section 5 of the Limitation Act for condoning the delay of 266 days in each case in all the aforesaid Civil Miscellaneous Petitions, therefore, this Court is of the view that before entering into the merit of the main petition, 2 consideration is to be given with respect to the delay condonation applications. 2. The instant interlocutory applications have been

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- 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

67. The proceedings before the AO gets vitiated when he start discussing about the merits of the case or in which manner he should conduct the proceedings. The Supreme Court in CIT v Greenworld Corpn.26, almost similar circumstances held as under 53. We may now consider the effect of the “noting”. The noting of the assessing officer was specific

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

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

67. The proceedings before the AO gets vitiated when he start discussing about the merits of the case or in which manner he should conduct the proceedings. The Supreme Court in CIT v Greenworld Corpn.26, almost similar circumstances held as under 53. We may now consider the effect of the “noting”. The noting of the assessing officer was specific

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

67. The proceedings before the AO gets vitiated when he start discussing about the merits of the case or in which manner he should conduct the proceedings. The Supreme Court in CIT v Greenworld Corpn.26, almost similar circumstances held as under 53. We may now consider the effect of the “noting”. The noting of the assessing officer was specific

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

67. The proceedings before the AO gets vitiated when he start discussing about the merits of the case or in which manner he should conduct the proceedings. The Supreme Court in CIT v Greenworld Corpn.26, almost similar circumstances held as under 53. We may now consider the effect of the “noting”. The noting of the assessing officer was specific