THE PRL COMMISSIONER OF INCOME TAX [CENTRAL] HYDERABAD vs. M/S SREE NAGENDRA CONSTRUCTIONS, KHAMMAM

In the result, appeal stands dismissed

Bench: This

disallowance made under section 35-D of the Act by the assessing authority by following its earlier order which has been

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

35(1) of the 1922 Act would include an order made under Section 23A of the said Act. It may, therefore, be taken as well settled that the word ‘assessment’ used in various provisions of the Act connotes different meanings, namely, the computation of income, the determination of the amount of the tax payable and some times the whole procedure

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

The appeal is disposed of

disallow the commission payment made to the said directors and the fresh assessment order u/s143(3) of I.T. Act may be passed accordingly.” (emphasis supplied) 7. On the second issue, the Commissioner of Income Tax referred to the total figure of expenses claimed against the manufacturing unit and the expenses booked against trading activities. In paragraph 5 the Commissioner accepted

Commissioner of Income Tax-V, vs. Sri S.Venkat Reddy, (PAN ALAPS4009A)

In the result, the appeal fails and is hereby

disallowance under Section 14A of the Act. The assessee thereupon filed an appeal before the Commissioner of Income Tax (Appeals), who by an order dated 03.07.2006 partly allowed the appeal preferred by the assessee. The assessee as well as the revenue approached the Income Tax Appellate Tribunal by filing appeals. The Tribunal, 5 by an order dated 17.05.2013 partly allowed

Commissioner of Income Tax-1 vs. Agricultural Market Committee

Accordingly, the appeal fails and is dismissed

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Dated : 31St July, 2025

Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 30th June, 2010 passed by the Income Tax Appellate Tribunal, “B” - Bench, Kolkata (the Tribunal) in ITA No.114/Kol/2010 for the assessment year 1998-99. The assessee has raised the following substantial questions of law: a) Whether the Income Tax Appellate Tribunal erred in confirming