Commissioner of Income Tax-II, vs. M/S The A.P.Mahesh Coop. Urban Bank Ltd,

In the result, for the above reasons, these appeals fail and

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

disallowed by the assessing officer on the ground that the assessee did not obtain prior approval in respect of investments against statutory reserves as required under Section 46 of the Andhra Pradesh Cooperative Societies Act, 1964 (the Societies Act) and Rule 37(2) of the Andhra Pradesh Cooperative Societies Rules, 1964 (the Societies Rules). The assessing officer came

The Commissioner of Income Tax-II vs. The Andhra Bank Employees Co.Operative Bank Limited

In the result, for the above reasons, these appeals fail and

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

disallowed by the assessing officer on the ground that the assessee did not obtain prior approval in respect of investments against statutory reserves as required under Section 46 of the Andhra Pradesh Cooperative Societies Act, 1964 (the Societies Act) and Rule 37(2) of the Andhra Pradesh Cooperative Societies Rules, 1964 (the Societies Rules). The assessing officer came

COMMISSIONER OF INCOME TAX-II, HYDERABAD vs. M/s. The A.P.Vardhaman(Mahila)Cooperative Urban

In the result, for the above reasons, these appeals fail and

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

disallowed by the assessing officer on the ground that the assessee did not obtain prior approval in respect of investments against statutory reserves as required under Section 46 of the Andhra Pradesh Cooperative Societies Act, 1964 (the Societies Act) and Rule 37(2) of the Andhra Pradesh Cooperative Societies Rules, 1964 (the Societies Rules). The assessing officer came

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 :-

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

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

253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income-tax Act, 1961 (the Act) by the Commissioner

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

253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income-tax Act, 1961 (the Act) by the Commissioner

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

253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income-tax Act, 1961 (the Act) by the Commissioner

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

253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income-tax Act, 1961 (the Act) by the Commissioner

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

253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income-tax Act, 1961 (the Act) by the Commissioner

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

253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income-tax Act, 1961 (the Act) by the Commissioner

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

253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income-tax Act, 1961 (the Act) by the Commissioner

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

253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income-tax Act, 1961 (the Act) by the Commissioner

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

253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income-tax Act, 1961 (the Act) by the Commissioner

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

253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income-tax Act, 1961 (the Act) by the Commissioner

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

253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income-tax Act, 1961 (the Act) by the Commissioner

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

253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income-tax Act, 1961 (the Act) by the Commissioner

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

253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income-tax Act, 1961 (the Act) by the Commissioner

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

253, 259, 272, 278, 294, 302, 304, 305, 309, 314, 333 of 2003; INCOME TAX TRIBUNAL APPEAL Nos.74, 126 of 2004; and INCOME TAX TRIBUNAL APPEAL No.393 of 2005 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) This group of Income Tax Tribunal Appeals is filed under Section 260A of the Income-tax Act, 1961 (the Act) by the Commissioner