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

23 of the Indian Income Tax Act requires the Income Tax Officer to assess the total income of the assessee and determine the sum payable by him on the basis of such assessment, by “an order in writing”; but clause (b) of sub-section (2) of Section 10 of the Act requires the Commissioner to assess the amount

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

23 of the Indian Income Tax Act requires the Income Tax Officer to assess the total income of the assessee and determine the sum payable by him on the basis of such assessment, by “an order in writing”; but clause (b) of sub-section (2) of Section 10 of the Act requires the Commissioner to assess the amount

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

23 of the Indian Income Tax Act requires the Income Tax Officer to assess the total income of the assessee and determine the sum payable by him on the basis of such assessment, by “an order in writing”; but clause (b) of sub-section (2) of Section 10 of the Act requires the Commissioner to assess the amount

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

23 of the Indian Income Tax Act requires the Income Tax Officer to assess the total income of the assessee and determine the sum payable by him on the basis of such assessment, by “an order in writing”; but clause (b) of sub-section (2) of Section 10 of the Act requires the Commissioner to assess the amount

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

23 of the Indian Income Tax Act requires the Income Tax Officer to assess the total income of the assessee and determine the sum payable by him on the basis of such assessment, by “an order in writing”; but clause (b) of sub-section (2) of Section 10 of the Act requires the Commissioner to assess the amount

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

23 of the Indian Income Tax Act requires the Income Tax Officer to assess the total income of the assessee and determine the sum payable by him on the basis of such assessment, by “an order in writing”; but clause (b) of sub-section (2) of Section 10 of the Act requires the Commissioner to assess the amount

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

23 of the Indian Income Tax Act requires the Income Tax Officer to assess the total income of the assessee and determine the sum payable by him on the basis of such assessment, by “an order in writing”; but clause (b) of sub-section (2) of Section 10 of the Act requires the Commissioner to assess the amount

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

23 of the Indian Income Tax Act requires the Income Tax Officer to assess the total income of the assessee and determine the sum payable by him on the basis of such assessment, by “an order in writing”; but clause (b) of sub-section (2) of Section 10 of the Act requires the Commissioner to assess the amount

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

23 of the Indian Income Tax Act requires the Income Tax Officer to assess the total income of the assessee and determine the sum payable by him on the basis of such assessment, by “an order in writing”; but clause (b) of sub-section (2) of Section 10 of the Act requires the Commissioner to assess the amount

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

23 of the Indian Income Tax Act requires the Income Tax Officer to assess the total income of the assessee and determine the sum payable by him on the basis of such assessment, by “an order in writing”; but clause (b) of sub-section (2) of Section 10 of the Act requires the Commissioner to assess the amount

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

23 of the Indian Income Tax Act requires the Income Tax Officer to assess the total income of the assessee and determine the sum payable by him on the basis of such assessment, by “an order in writing”; but clause (b) of sub-section (2) of Section 10 of the Act requires the Commissioner to assess the amount

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

23 of the Indian Income Tax Act requires the Income Tax Officer to assess the total income of the assessee and determine the sum payable by him on the basis of such assessment, by “an order in writing”; but clause (b) of sub-section (2) of Section 10 of the Act requires the Commissioner to assess the amount

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

23 of the Indian Income Tax Act requires the Income Tax Officer to assess the total income of the assessee and determine the sum payable by him on the basis of such assessment, by “an order in writing”; but clause (b) of sub-section (2) of Section 10 of the Act requires the Commissioner to assess the amount

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

23 of the Indian Income Tax Act requires the Income Tax Officer to assess the total income of the assessee and determine the sum payable by him on the basis of such assessment, by “an order in writing”; but clause (b) of sub-section (2) of Section 10 of the Act requires the Commissioner to assess the amount

The Commissioner of Income Tax (Exemptions0 vs. Kalinga Cultural Trust

In the result, we do not find any

Bench: ANIS,SANJAY KUMAR

disallowed the assessee's claim for deduction under Section 10B of the Act. 5. The Assessing Officer inter alia held that assessee is entitled to deduction under Section 10B of the Act only after verification and the contention of the assessee that old machinery from FFIPL was transferred to it only in April 2007 does not deserve acceptance

Principal Commissioner of Income Tax-5 vs. M/s. VBC Industries Limited

In the result, we do not find any

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

disallowed the assessee's claim for deduction under Section 10B of the Act. 5. The Assessing Officer inter alia held that assessee is entitled to deduction under Section 10B of the Act only after verification and the contention of the assessee that old machinery from FFIPL was transferred to it only in April 2007 does not deserve acceptance

The Commissioner of Income Tax-III vs. Smt.Anitha Sanghi

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

23,249/-. The assessee declared Rs.2,06,92,53,033/- as book profit under Section 115JA of the Act. The return was processed under Section 143(1) of the Act resulting in refund of Rs.10,62,37,618/-. Thereafter a notice was issued under Section 143(2) of the Act. The Assessing Officer by an order dated 31.12.2002 inter alia

Commissioner of Income Tax-II vs. M/s.Kalyani Wines

In the result, I find this appeal bereft of merit and accordingly,

Bench: Hon’Ble Mr. Justice Robin Phukan

23. Here in this case, it appears that the appellant Contractor had not given any notice in writing of his claim in this behalf to the Engineer-In- Charge and the Site Engineer within 10 days from the date of the issue of orders or instructions relating to the works for which the Contractor claims such additional payment or compensation