THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD

The appeal is disposed off accordingly

Bench: The Hon'Ble Mr. Justice Ravi Malimath

5 payments made to the doctors as envisaged under Section 194J of the Act. Therefore, an amount of Rs.65,32,000/- was disallowed by invoking Section 40(a)(ia) of the Act. On the very same reason, an amount of Rs.45,69,998/- was disallowed on account of operation management service charges. 6. Aggrieved by the same, an appeal

Commissioner of Income Tax vs. Ms. B.krishna Murthy AND Others

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

139(4) or (5) of the Act; (b) if any person fails to comply with all the terms of a notice issued under Section 142(1) of the Act; (b) if any person fails to comply with a direction issued under Section 142(2A) of the Act; or (d) if a person having made a return fails to comply with

COMMR.OF I.T. RKAJAHMUNDRY vs. T.RAMI REDDY AND ORS

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

139(4) or (5) of the Act; (b) if any person fails to comply with all the terms of a notice issued under Section 142(1) of the Act; (b) if any person fails to comply with a direction issued under Section 142(2A) of the Act; or (d) if a person having made a return fails to comply with

The Commissioner of income tax, vs. M/s.Y.Ramulu and Others

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

139(4) or (5) of the Act; (b) if any person fails to comply with all the terms of a notice issued under Section 142(1) of the Act; (b) if any person fails to comply with a direction issued under Section 142(2A) of the Act; or (d) if a person having made a return fails to comply with

The Commissioner of Income Tax-II vs. m/S.M.Ventakteswara Rao AND Others

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

139(4) or (5) of the Act; (b) if any person fails to comply with all the terms of a notice issued under Section 142(1) of the Act; (b) if any person fails to comply with a direction issued under Section 142(2A) of the Act; or (d) if a person having made a return fails to comply with

The Commissioner of Income Tax vs. M/s GRK Prasad AND others

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

139(4) or (5) of the Act; (b) if any person fails to comply with all the terms of a notice issued under Section 142(1) of the Act; (b) if any person fails to comply with a direction issued under Section 142(2A) of the Act; or (d) if a person having made a return fails to comply with

Commissioner of Income Tax, Rajahmundry. vs. m/s Ganesh Arrack Contractors,

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

139(4) or (5) of the Act; (b) if any person fails to comply with all the terms of a notice issued under Section 142(1) of the Act; (b) if any person fails to comply with a direction issued under Section 142(2A) of the Act; or (d) if a person having made a return fails to comply with

Commissioner of Income Tax, vs. M/s Y.Ramakrishna and Others

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

139(4) or (5) of the Act; (b) if any person fails to comply with all the terms of a notice issued under Section 142(1) of the Act; (b) if any person fails to comply with a direction issued under Section 142(2A) of the Act; or (d) if a person having made a return fails to comply with

The Commissioner of Income Tax vs. M/s.G.V.Krishna Reddy AND Others

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

139(4) or (5) of the Act; (b) if any person fails to comply with all the terms of a notice issued under Section 142(1) of the Act; (b) if any person fails to comply with a direction issued under Section 142(2A) of the Act; or (d) if a person having made a return fails to comply with

COMMISSISONER OF I.T. RAJAHMUNDRY vs. M/S.Y RAMAKRISHNA AND OTHERS

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

139(4) or (5) of the Act; (b) if any person fails to comply with all the terms of a notice issued under Section 142(1) of the Act; (b) if any person fails to comply with a direction issued under Section 142(2A) of the Act; or (d) if a person having made a return fails to comply with

COMMISSIONER OFINCOEMETAX vs. M/S. V.SATYANARAYANA AND OTHERS

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

139(4) or (5) of the Act; (b) if any person fails to comply with all the terms of a notice issued under Section 142(1) of the Act; (b) if any person fails to comply with a direction issued under Section 142(2A) of the Act; or (d) if a person having made a return fails to comply with

COMMISSIONER OF INCOME TAX, vs. M/S G.R.K.PRASAD AND OTHERS

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

139(4) or (5) of the Act; (b) if any person fails to comply with all the terms of a notice issued under Section 142(1) of the Act; (b) if any person fails to comply with a direction issued under Section 142(2A) of the Act; or (d) if a person having made a return fails to comply with

The Commissioner of Income tax vs. M/s.V.Satyanrayana AND Others

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

139(4) or (5) of the Act; (b) if any person fails to comply with all the terms of a notice issued under Section 142(1) of the Act; (b) if any person fails to comply with a direction issued under Section 142(2A) of the Act; or (d) if a person having made a return fails to comply with

The Commissioner of Income Tax vs. M/s.B.Satyanarayana AND Others

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

139(4) or (5) of the Act; (b) if any person fails to comply with all the terms of a notice issued under Section 142(1) of the Act; (b) if any person fails to comply with a direction issued under Section 142(2A) of the Act; or (d) if a person having made a return fails to comply with

The commissioner of Income Tax vs. M/s.M.Narayana Choudary and Others

In the result, for the above reasons, we set aside the orders

Bench: V.V.S.RAO,RAMESH RANGANATHAN

139(4) or (5) of the Act; (b) if any person fails to comply with all the terms of a notice issued under Section 142(1) of the Act; (b) if any person fails to comply with a direction issued under Section 142(2A) of the Act; or (d) if a person having made a return fails to comply with

Commissioner of Income tAx, vs. Sri Padala Ramakrishna Reddy,

The appeals stand dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

5. He has contended that the view taken by the Tribunal is required to be reversed in view of the observations made by the Supreme Court. 6. Mr. Jhanwar, counsel for the respondent has taken us to the judgment of the Tribunal and contended that while considering the process which has been undertaken by the assessee, the Tribunal has observed

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

In the result, the appeal is disposed of

Bench: ANIS,SANJAY KUMAR

139(5) of the Act expires, the only remedy which is available to the assessee is to file a return and to seek 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

AD-AGE OUTDOOR ADVERTISING P LTD., HYDERABAD. vs. DEPUTY COMMISSIONEER OF INCOME TAX, HYDERABAD.

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

5. At the outset it appears that question number (x) as framed above has been carved out from the material which is not the subject matter of instant appeal nor has any argument been raised on such issue by either of the parties at the hearing of the matter. 6. The assessee filed its Income Tax Return