The Commissioner of Income Tax-I vs. M/s. Charminar Breweries Ltd.,

disallowing the claim of loss declared in the retum of income furnished by the assessee. Thus for all these reasons and as the assessee has produced suffrcient material justifying its claim it is held that the entire exercise done by the AO is based on surmises and conjectures and without any evidence. The claim of loss as per the return

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

The appeals stand dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

9. Mr. Mathur has also contended that regarding second issue with regard to ESI and PF, however, the same is covered by the decision of this Court in the case of Commissioner of Income Tax Vs. M/s State Bank of Bikaner & Jaipur- D.B. Income Tax Appeal No.177/2011 decided on 06.01.2014 wherein it has been held as under: “Thus

Commissioner of Income Tax, vs. Dr. T.Ravi Kumar,

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 10Th April, 2024. Appearance: Mr. J. P. Khaitan, Senior Advocate Mr. Sanjay Bhowmick, Advocate Ms. Swapna Das, Advocate … For The Appellant. Ms. Smita Das De, Advocate … For The Respondent. 1. Heard Sri J. P. Khaitan, Learned Senior Advocate Assisted By Sri Sanjay Bhowmick, Learned Counsel For The Appellant/Assessee & Ms. Smita Das De, Learned Senior Standing Counsel For The Respondent. 2. The Assessment Years Involved In The Present Appeal Are Assessment Year 1999-2000 & Assessment Year 2000-01. By Order Dated 16.08.2012, This Appeal Was Admitted On The Following Substantial Questions Of Law :-

139(5) last date of filing revised return was 31/03/2001. The last date for issuing notice under section 143(2) was 31/12/2000 which was not issued by the Assessing Officer in spite of filing the revised return and he has chosen to issue notice under section 148 on 10/12/2001. Order under section 143(3) read with section 147 was passed

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

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

9. The assessee further approached the Income Tax Appellate Tribunal (ITAT), Chandigarh, who vide impugned order again remained unsuccessful in its challenge against disallowance of the deduction of Rs. 45,00,000/-., hence this appeal. 10. The AO vide assessment order dated 29.3.2005 had held the deduction of Rs. 45,00,000/- claimed by the assessee as inadmissible on following

The Commissioner of Incoe Tax III, vs. Raj Breeders and Hatcheries (PVT) Liited,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

9. The assessee further approached the Income Tax Appellate Tribunal (ITAT), Chandigarh, who vide impugned order again remained unsuccessful in its challenge against disallowance of the deduction of Rs. 45,00,000/-., hence this appeal. 10. The AO vide assessment order dated 29.3.2005 had held the deduction of Rs. 45,00,000/- claimed by the assessee as inadmissible on following

Commissioner of income tax, vs. M/s. R.K. Palace,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

9. The assessee further approached the Income Tax Appellate Tribunal (ITAT), Chandigarh, who vide impugned order again remained unsuccessful in its challenge against disallowance of the deduction of Rs. 45,00,000/-., hence this appeal. 10. The AO vide assessment order dated 29.3.2005 had held the deduction of Rs. 45,00,000/- claimed by the assessee as inadmissible on following

Commissioner of Income Tax-I vs. Agricultural Market Committee

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

9. The assessee further approached the Income Tax Appellate Tribunal (ITAT), Chandigarh, who vide impugned order again remained unsuccessful in its challenge against disallowance of the deduction of Rs. 45,00,000/-., hence this appeal. 10. The AO vide assessment order dated 29.3.2005 had held the deduction of Rs. 45,00,000/- claimed by the assessee as inadmissible on following

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 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

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.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

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

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

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

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

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

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