The Commissioner of Income Tax- IV vs. M/s. Prabhat Agri Bio Tech P Ltd.

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

2) CPC were not mutually exclusive and nor were they to be taken necessarily simultaneously, as a consecutive recourse was permissible. However, the time taken in pursuing the remedy under Order IX Rule 13 CPC may form “sufficient cause” for condoning the delay in filing the appeal against the judgment and decree, but that would depend on the bona fides

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

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 50 of 137 of the declared value on ―certain reasons‖ which could include the grounds specified in sub-clauses

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

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 50 of 137 of the declared value on ―certain reasons‖ which could include the grounds specified in sub-clauses

COMMISSIONER OF INCOME TAX-III vs. M/S. RASA AGROTECH PRIVATE LTD.

Accordingly, the appeals are liable to be dismissed on the

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

2) of the Act. 4. As far as Mr. Arvinder Singh was concerned, the Assessing Officer („AO‟) completed the assessment under Section 158BC read with Section 113 of the Act on 28th November 1997 and computed the undisclosed income as Rs.1,33,08,737. Aggrieved by the above order, Mr. Arvinder Singh filed an appeal before the ITAT

M/s. PLL-SUNCON Joint Venture vs. The Deputy Commissioner of Income Tax

In the result, all the three appeals are allowed, the delay of one year

2. Heard learned advocate Mr. Manish J. Shah with learned advocate Mr. Deepak R Dave for the appellants appearing in all the three appeals, and Mr. Sudhir M. Mehta for the respondent department, who appeared upon issuance of notice by this Court. 2.1 In the facts of the case, the appeals are herewith admitted and wiith consent of the learned

M/s. PLL-PCL Joint Venture vs. The Deputy Commissioner of Income Tax

In the result, all the three appeals are allowed, the delay of one year

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

2. Heard learned advocate Mr. Manish J. Shah with learned advocate Mr. Deepak R Dave for the appellants appearing in all the three appeals, and Mr. Sudhir M. Mehta for the respondent department, who appeared upon issuance of notice by this Court. 2.1 In the facts of the case, the appeals are herewith admitted and wiith consent of the learned

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

9 & 14 of FERA. 9.3.96: Shri D.C.Agrawal, Addl.DIT (inv.) telephonically contacted at his residence No. and apprised of the contents of the letters filed by the assessee on 8.3.96. He comminuted that the copies of these letters be forwarded to him by FAX. 11.3.96: As desired, the copies of assessee's reply have been transmitted through FAX to the Directorate

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

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

9 & 14 of FERA. 9.3.96: Shri D.C.Agrawal, Addl.DIT (inv.) telephonically contacted at his residence No. and apprised of the contents of the letters filed by the assessee on 8.3.96. He comminuted that the copies of these letters be forwarded to him by FAX. 11.3.96: As desired, the copies of assessee's reply have been transmitted through FAX to the Directorate

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

9 & 14 of FERA. 9.3.96: Shri D.C.Agrawal, Addl.DIT (inv.) telephonically contacted at his residence No. and apprised of the contents of the letters filed by the assessee on 8.3.96. He comminuted that the copies of these letters be forwarded to him by FAX. 11.3.96: As desired, the copies of assessee's reply have been transmitted through FAX to the Directorate

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

9 & 14 of FERA. 9.3.96: Shri D.C.Agrawal, Addl.DIT (inv.) telephonically contacted at his residence No. and apprised of the contents of the letters filed by the assessee on 8.3.96. He comminuted that the copies of these letters be forwarded to him by FAX. 11.3.96: As desired, the copies of assessee's reply have been transmitted through FAX to the Directorate

Principal Commissioner of Income Tax-1 vs. M/s Sri Sri Gruha Nirman India Pvt. Ltd.

Appeals are dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

2 of 9 pages condonation of delay of 245 days in re-filing the appeal No. ITA 157/2023 after curing the defects raised by the Registry of this court. The delay is explained largely on account of collation of relevant records. There being no serious objection, the application is allowed and accordingly the delay in re- filing the appeal

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

The Director of Income Tax, (Exemptions) vs. Royal Education Society

In the result, the appeal is disposed of

Bench: ANIS,SANJAY KUMAR

condonation of delay in filing the return under Section 119 of the Act. It is further submitted that Section 148 of the Act provides a remedy to the revenue and is not a remedy to the assessee. It is also submitted that proceeding under Section 148 can be initiated only in respect of such income which escapes assessment

Principal Commissioner of Income Tax vs. Sri Nama Nageshwar Rao

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus SATISH DEV JAIN ..... Respondent Through: None CORAM: HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW HON'BLE MR. JUSTICE SANJEEV NARULA ITA 23/2021 and connected matters Page 3 of 11 JUDGMENT [VIA VIDEO CONFERENCING] SANJEEV NARULA, J (ORAL): 1. The present appeals under Section 260A

Principal Commissioner of Income Tax [TDS] vs. M/s.KCIL-MEIL [JV]

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

condoning the delay, noted the question of law mooted in the revision as follows: “We have heard the learned Senior Government Pleader for the Department of Commercial Taxes. It is submitted that the question of law mooted for OT.REV 212/2015 -7- consideration is as to whether the Deputy Commissioner (Appeals) has the power to order remand of a case relating

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

Commissioner of Income TAx-II, Visakhapatnam. vs. Pentakota Nageswara Rao

condonation of delay) UNION OF INDIA THR. ENFORCEMENT DIRECTORATE ..... Appellant Versus GAURI SHANKAR AND ORS. …Respondents Advocates who appeared in this case: For the Petitioners: Mr Rahul Chaudhary, Sr. Standing Counsel for ITD Mr Rakesh Kumar, CGSC For the Respondents: Mr Rakesh Gupta, Ms Poonam Ahuja, Mr Somil Agarwal, Mr Rohit Kumar Gupta and Ms Monika Ghai, Advocates Mr Akshay