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

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

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 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

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

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

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

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

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.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

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

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

35 of 60 Finding of the Arbitrator:- 19. The sole Arbitrator had categorically held that the claims so raised are notified claim. While dealing with the issue in para No. 29, the Arbitrator had held that the admitted position is that the respondent prepared and submitted the Final Bill without including the notified claims of the claimant and without

The Commissioner of Income Tax - IV vs. M/s. Mekins Agro Product (P) Ltd.

disallowance. We feel the assessee should be allowed to write back the depreciation for this year and even for previous and then allow the same to be carried forward for application for subsequent years. It is for the assessee to write back depreciation and if Hi >- V II done the Assessing Officer will modify the assessment determining higher income

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

In the result, appeal stands dismissed

Bench: This

2. The appeal was admitted to consider the following substantial questions of law: “1. Whether on the facts and in the circumstances of the case, the Tribunal is right in setting aside the disallowance made under section 35

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