The Commissioner of Income Tax I vs. M/s. Bhagiradha Chemicals AND Industries Ltd.,

The appeal is disposed of

2 of 16 in sustaining the order dated 29.2.2012 of the Commissioner of Income Tax under Section 263 of the Income Tax Act, 1961?” 3. The present appeal by the appellant-assessee relates to the Assessment Year 2007-08. The appellant-assessee had filed return declaring income of Rs.1,82,68,953/- under normal provisions and book- profit of Rs.9

M/s Kausalya Agro Farms and Developers pvt. ltd vs. Deputy Commissioner of Income Tax

The appeals are allowed

Bench: N.TUKARAMJI,UJJAL BHUYAN

274, 275, 279, 281, 283, 284 and 294 of 2022 COMMON JUDGMENT: (Per the Hon’ble the Chief Justice Ujjal Bhuyan) This order will dispose of the above batch of income tax appeals. 2. Heard Mr. Dwarakanath, learned Senior Counsel representing Mr. Karthik Ramana Puttam Reddy, learned counsel for the assessees/appellants and Ms. K.Mamata Choudary, learned Standing Counsel, Income

M/s. Dakshin Infrastructures Private Limited vs. Deputy Commissioner of Income Tax

The appeals are allowed

Bench: N.TUKARAMJI,UJJAL BHUYAN

274, 275, 279, 281, 283, 284 and 294 of 2022 COMMON JUDGMENT: (Per the Hon’ble the Chief Justice Ujjal Bhuyan) This order will dispose of the above batch of income tax appeals. 2. Heard Mr. Dwarakanath, learned Senior Counsel representing Mr. Karthik Ramana Puttam Reddy, learned counsel for the assessees/appellants and Ms. K.Mamata Choudary, learned Standing Counsel, Income

THE PRINCIPAL COMMR OF INCOME TAX-II vs. L.G.TRINADHA RAO

The appeal is allowed and the order passed by the

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

2 assessment years 2002-03 to 2007-08 and in ITA No.1183 to 1187/Kol/2011 for the assessment years 2002-03 to 2005-06 and 2007-08 respectively. The Revenue has raised the following substantial questions of law for consideration. a. Whether on the facts and in the circumstances of the case the learned Tribunal was justified in law in invalidating

M/s. Kamma Sangaham, vs. The Director of Income -Tax (Exemptions),

Section 263 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act 1961’]. 4. In appeal, the CIT(A) upheld the order passed by the assessing officer, which was also affirmed by the Tribunal in appeal filed by the assessee. The assessee carried the matter to this Court in ITA No.271 of 2005, which was disposed

The Commissioner of Income Tax -III vs. Sri T.C. Reddy

The appeal stands dismissed

274 of the Income-tax Act for concealment and furnishing of inaccurate particulars are initiated separately. (iv) The assessee has booked various expenses of contractual nature, vide order sheet entry dated 29.12.2009, the assessee was asked to show cause why the same should not disallowed u/s40a(ia). In response thereto the assessee has only filed copy of bills of these